Tax Cap/Abatement Information
Nevada Revised Statutes 361.471-.4735
Nevada Administrative Code 361.606-.609
Partial Abatement Claim Form
To be completed when filing a claim for the low tax cap for the first time during the current fiscal year.
Partial Abatement Petition for Review (Appeal Form)
To be completed when appealing the current property status or tax cap determined based on a claim already submitted for the current fiscal year. If you have not yet submitted a Partial Abatement Claim form for the current fiscal year, please complete the Partial Abatement Claim Form rather than this appeal form.
Click here for more Information on Appealing Partial Abatement Status/Determinations.
Tax Cap/Abatement FAQ
In 2005, the Nevada State Legislature passed a law to provide property tax relief. Assembly Bill 489, signed into law on April 6, 2005, provides a partial abatement of taxes by applying a 3% cap on the tax bill of the owners primary residence and a higher cap on the tax bill of other properties. Some rental dwellings may also qualify for a 3% cap on the tax bill. The only property that will not be subject to a tax cap will be property that is new to the tax roll this year such as new parcels and/or new construction and parcels with a change in use. At the beginning of May of each year our office mails affidavits to the owners of properties that have been identified as residential rentals. Theses affidavits must be returned by June 15th. An affidavit must be filed every year for residential rental properties.
Our office also mails affidavits to non-rental residential properties when there has been a change in ownership or when it has been determined that construction on a residence is complete enough for occupancy. A new affidavit will also be sent if there has been a significant change in the name of the owner, for example from John Smith to the 501 Main St Trust, or if there has been a change to the mailing address. If you receive one of these forms it is IMPORTANT that you complete the form and return it to our office. When this form is generated the "tax cap" status of the property is set to the higher general abatement, "high cap". The status will remain at the higher general abatement level until a qualifying affidavit is filed. In general the forms are mailed out twice a year once in the spring for properties with changes from the prior July 1 to the file date and once in the summer for properties with changes from the spring file date to July 1.
The level of abatement for your property will be printed on your tax bill. You can also check on your current abatement status by visiting our Property Assessment Data web pages or by calling our office at (775) 328-2277.
Property owners must also notify the Assessor's Office if the property is no longer used as a single-family residence or the primary residence of the owner of the property.