Behind on Property Taxes in Nevada?

Back Taxes in Nevada: Your Options

This page explains what happens in Nevada when property taxes on land go unpaid. It covers the August due date and installments, penalties, the trustee's certificate that lets the county treasurer hold the land in trust, the redemption period, the deed to the treasurer, the tax sale and excess proceeds.

In Nevada the county treasurer holds the land in trust while you can still redeem. After that, the county can sell the land. This page is general information, not legal or tax advice. For your own parcel, ask your county treasurer.

When Nevada property taxes are due

Taxes on the real property roll are due on the third Monday of August. If the tax is over $100, you can pay in four installments (NRS 361.483). In Clark County, for example, the installments are due on the third Monday in August, the first Monday in October, the first Monday in January and the first Monday in March (Clark County Treasurer FAQ).

Penalties and interest

After a 10-day grace period, a penalty is added for each late installment. Clark County lists 4 percent for one late installment, 5 percent more for two, 6 percent for three and 7 percent when all four are late (Clark County Treasurer FAQ).

Once property is placed under a trustee's certificate, interest is added on the taxes at 10 percent a year, assessed monthly (NRS 361.570).

What the county does next: the trustee's certificate

After notice, the tax receiver issues a certificate listing property with unpaid taxes, penalties and costs. It lets the county treasurer hold each property in trust for 2 years after the first Monday in June of the year of the certificate, or 1 year if the property was found abandoned, unless it is redeemed sooner (NRS 361.570).

If the property is not redeemed, the tax receiver deeds it to the county treasurer in trust. The treasurer can then sell it or transfer it as the law allows (NRS 361.585).

Redemption

You can redeem within 2 years after the certificate date (1 year for abandoned property) by paying the delinquent taxes, penalties, costs and interest (NRS 361.570).

Even after the deed to the treasurer, the owner can have the property reconveyed by paying the taxes, costs, penalties and interest up to the third business day before a scheduled sale, or within a 90-day notice period if a local government applies to take the property (NRS 361.585).

Excess proceeds

If the county sells the property for more than the taxes and costs, it first keeps the first $300 and 10 percent of the next $10,000 of the excess. The rest is held for claims. If no claim is made within 1 year after the treasurer's deed is recorded, the money goes to the county and cannot be refunded later (NRS 361.610).

Your options if you are behind

Your best choice depends on the land, the amount owed and how long the certificate has run.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Nevada

You can sell land during the redemption period. At closing, the title company gets a payoff from the county treasurer and pays it from the sale price. The property is redeemed and the buyer gets clear title.

EasyLotBuyer buys vacant land in Nevada for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your county treasurer has the tax bills, trustee status, sale lists and payoff amounts. The Nevada Department of Taxation oversees property tax across the state.