PROPERTY TRANSFER // NRS 375 | UP TO $2.55 PER $500 VALUE
ARCHITECTS & COLLECTORS OF PLUNDER
TIMELINE & APPROVAL
WHEN ENACTED: 1968 (Original NRS 375), subsequently stacked with State General Fund, School District, and Local Government Tax Act surcharges
ENTITIES APPROVING / BENEFITING:
- Affordable Housing Advocates
- Local Government Planners
ENTITIES PAYING / OPPOSING:
- Nevada Realtors Association
- Home Builders
OFFICIAL SOURCES & COVERAGE
PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0182)
Official Classification: State tax department categories — Real Property Transfer Tax (RPTT)
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-0182) → · Official Source (https://tax.nv.gov/Tax%20Types/) →