Property tax foreclosure in Nevada

The property tax process in Nevada, step by step

1. Taxes due, installments and late penalties

   Due the third Monday of August; installments in August, October, January and March

   If your tax bill is over $100 you can pay in four installments. Each late installment (more than 10 days late) adds a penalty that grows from 4 percent to 7 percent. If you were late because of circumstances beyond your control, pay the tax and, within 30 days, ask the county treasurer in writing to waive the penalty and interest.

   NRS 361.483; NRS 361.4835

2. Notices of delinquency

   Mailed within 30 days after the first Monday in March

   The county mails you a notice of the taxes, penalties and costs due and warns that a trustee's certificate will issue on the first Monday in June. The delinquency is also published in the newspaper. A second notice must be sent by certified mail at least 60 days before your redemption period ends.

   NRS 361.5648; NRS 361.565

3. Hardship postponement of taxes

   Apply to the county treasurer

   If you have a severe economic hardship beyond your control, such as a long illness or disability, and your household income is at or below the federal poverty level, you may be able to postpone up to 3 years of taxes on your home. The home's assessed value must be $175,000 or less, you must have lived there at least 6 months, and you cannot owe other years of delinquent taxes on it.

   NRS 361.7376; NRS 361.738

4. Trustee's certificate and your 2-year redemption period

   First Monday in June; then 2 years (1 year if the county finds the home abandoned)

   The county treasurer holds your home as trustee, but you still own it and can redeem by paying the delinquent taxes, penalties, costs and interest of 10 percent a year. You must also pay any new taxes that come due during this time.

   NRS 361.570

5. Tax deed to the county, with one more chance to pay

   After the redemption period, until 3 business days before the sale

   If you do not redeem, the county treasurer receives a deed and holds the home in trust. You, your mortgage lender and certain others can still have the home deeded back by paying all taxes, costs, penalties and interest up to the close of business 3 business days before the sale. If a local government is buying the home instead, you get 90 days after its notice to pay.

   NRS 361.585; NRS 361.603

6. Notice and the county auction

   Certified mail at least 90 days before the sale (45 days for abandoned homes)

   The county commissioners order the sale. The notice is posted on the property and in public places at least 20 days before, or published for 4 weeks, and mailed by certified mail to you and lienholders. The minimum price must cover the taxes, costs, penalties and interest, and the buyer gets a quitclaim deed.

   NRS 361.595

7. Claim excess proceeds within 1 year

   Within 1 year after the sale deed is recorded

   The county keeps the first $300 of any excess and 10 percent of the next $10,000; the rest is held for written claims, with lienholders paid before the former owner. If no one claims within 1 year, the county keeps it and the statute says it will not be refunded, a rule that has not been changed since Tyler v. Hennepin County (2023). A company helping you claim may charge no more than 10 percent of what you are owed.

   NRS 361.610

Common questions in Nevada