PROPERTY TAX // NRS 361 | UP TO $3.66 PER $100 ASSESSED
ARCHITECTS & COLLECTORS OF PLUNDER
TIMELINE & APPROVAL
WHEN ENACTED: Statehood (1864), Abatement Caps set in 2005 (AB 489)
ENTITIES APPROVING / BENEFITING:
- County Governments
- School Districts
- Municipal Bond Holders
ENTITIES PAYING / OPPOSING:
- Homeowners Associations
- Nevada Taxpayers Association
OFFICIAL SOURCES & COVERAGE
PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0181)
Official Classification: State tax department categories — Property Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review
View Statutory Authority Detail (NV-S-0181) → · Official Source (https://tax.nv.gov/Tax%20Types/) →