Nevada Homestead Exemption: 3% Tax Cap, Exemptions and Creditors

Nevada does not have a general homestead exemption that lowers the property tax on every owner-occupied home. Its main relief for homeowners is a partial abatement under NRS 361.4723 that limits the yearly increase in the property tax bill on a single-family primary residence to 3%. Nevada also offers personal exemptions through the county assessor for surviving spouses, veterans, disabled veterans and blind persons. The homestead people often hear about in Nevada is a separate creditor protection under NRS chapter 115. For other states, see our guide to homestead exemptions by state.

Information last verified on 2026-10-07. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Nevada's primary residence tax abatement (NRS 361.4723), the personal property tax exemptions in NRS 361.080, 361.085, 361.090 and 361.091, the creditor homestead in NRS chapter 115, Nevada's bankruptcy opt-out (NRS 21.090) and the probate homestead (NRS 146.020). It does not cover current dollar amounts we could not verify, the rental-housing abatement in NRS 361.4724, business property, or other states' programs.

Does Nevada have a homestead exemption?

Not in the sense most homeowners mean. Nevada's property tax chapter, NRS chapter 361, contains exemptions for surviving spouses, blind persons, veterans and service-disabled veterans, along with exemptions for organizations and types of property. None is a general exemption for an owner-occupied home.

What Nevada does have is a cap on how fast the tax bill on your primary residence can grow. NRS 361.4723 explains the reason: "An increase in the tax bill of the owner of a home by more than 3 percent over the tax bill of that homeowner for the previous year constitutes a severe economic hardship ... The Legislature therefore directs a partial abatement of taxes for such homeowners as follows."

The "homestead" figure you may see in Nevada news is about creditors, not taxes. It comes from NRS chapter 115 and does not lower your tax bill. That law is covered in its own section below.

The 3% cap on your tax bill (NRS 361.4723)

The statute states the rule directly: "The owner of a single-family residence which is the primary residence of the owner is entitled to a partial abatement" of property taxes. The abatement limits the bill to the prior year's amount plus "(b) Three percent of the amount determined pursuant to paragraph (a)." Any amount above that is abated.

This is a limit on the growth of the tax bill, not a reduction in assessed value and not a fixed dollar exemption. It applies to all ad valorem taxes levied in the county on the home. The statute says the reduction "must be deducted from the amount of ad valorem taxes each taxing entity would otherwise be entitled to receive."

Other property gets a different, generally higher limit under NRS 361.4722, of up to 8% a year. Exceptions in NRS 361.4725 through 361.4729 can allow larger increases, such as after a sharp drop and rebound in taxable value, for certain new or higher tax rates the Legislature imposes or a taxing entity needs to repay bonded obligations, or when voters approve a tax rate outside the caps (NRS 361.4728). The 3% cap is also calculated without any increase in assessed value from an improvement to the property or a change in its use, so adding a room or a pool can raise the bill by more than 3%.

Who is eligible for the 3% cap

The cap is for the owner of a single-family residence that is the owner's primary residence. NRS 361.4723 defines the term this way:

"Primary residence of the owner" means a residence which: (1) Is designated by the owner as the primary residence of the owner in this State, exclusive of any other residence of the owner in this State; and (2) Is not rented, leased or otherwise made available for exclusive occupancy by any person other than the owner of the residence and members of the family of the owner of the residence.

So a home you rent out is not covered by the 3% primary residence cap. NRS 361.4724 has separate rules for some rental housing, which this page does not cover.

The cap also depends on the parcel's history. NRS 361.4723 says it does not apply to property for which "(a) No assessed valuation was separately established for the immediately preceding fiscal year." There is no rule moving the cap from one home to another: it is calculated against the same parcel's prior-year tax.

How to make sure your home is treated as your primary residence

The statute ties the cap to a residence "designated by the owner" as the primary residence. Under NRS 361.4723, you claim it either on a form provided by your county assessor or on the Declaration of Value form filed when the home is bought. Running a home business out of part of the house, or holding title in a trust for estate planning while you live there, does not make you ineligible. We did not verify a deadline or renewal rule for the designation, so ask your county assessor how your home is classified.

Personal exemptions: surviving spouses, veterans and blind persons

Nevada's personal property tax exemptions are handled locally. As the Eureka County assessor puts it: "All the mentioned benefits are administered by your County Assessor." The Nevada Department of Taxation's property tax FAQ says: "To apply, you must submit an application to your county assessor's office."

The Eureka County assessor also states: "First time applicants for all exemptions must be in person. (NRS 361.091)" Procedures can differ by county, so check with your own assessor before you go.

Surviving spouse exemption

The Douglas County assessor states: "The Surviving Spouse Exemption entitles you to $1,820 of assessed valuation deduction for the 2026/27 fiscal year." That figure is set for a fiscal year, so expect it to change in later years.

The exemption ends if you remarry. NRS 361.080 provides: "A surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after any remarriage, even if the remarriage is later annulled." The Eureka County assessor says applicants must "Possess a valid Nevada Drivers License or Identification Card" and "Provide a copy of your spouses death certificate."

Veterans exemption

NRS 361.090 covers Nevada resident veterans who meet its service conditions, including that the veteran "Has served a minimum of 90 continuous days on active duty," along with the statute's rules on periods of service and honorable discharge. The Douglas County assessor states: "The veteran exemption entitles you to $3,640 of assessed valuation deduction for the 2026/27 fiscal year." The amounts in NRS 361.080 through 361.091 are adjusted each fiscal year for inflation, and the Nevada Department of Taxation sends each county assessor the adjusted figure.

Disabled veterans exemption

The Eureka County assessor explains: "The Disabled Veterans Exemption is provided for veterans who have a permanent service connected disability of at least 60%." A surviving spouse can also claim it under NRS 361.091 if he or she was married to and living with the veteran for the 5 years before the veteran's death, has not remarried and is a Nevada resident. A veteran who takes the disabled veterans exemption cannot also take the regular veterans exemption under NRS 361.090. The amount depends on the disability rating. The Douglas County assessor lists "2025/26 fiscal year amounts" of $18,200 of assessed value for a 60% to 79% rating, $27,300 for 80% to 99% and $36,400 for 100%; confirm the 2026-27 figure with your assessor.

Blind persons exemption

NRS 361.085 exempts part of the property of a Nevada resident who is blind. When you first claim it, the statute says, "Upon first claiming the exemption in a county the claimant shall furnish to the assessor a certificate of a licensed physician." The Douglas County assessor states: "The blind exemption entitles you to $5,460 of assessed valuation deduction for 2026/27".

Renewing a personal exemption

After your first affidavit, the county assessor mails you a renewal form each year (NRS 361.080, 361.085, 361.090 and 361.091). Statewide, claims to apply a personal exemption to real property are due on or before June 15, or July 5 for property acquired after June 15 and before July 1 (NRS 361.155). Washoe County, for example, told exemption holders that "the renewal must be filed with the Assessor's office by June 15, 2026." If you miss the deadline, NRS 361.155 lets you file the claim with the county board of equalization on or before January 15 of that fiscal year.

We have not verified whether Nevada currently offers a separate senior or low-income property tax assistance program. Ask the Nevada Department of Taxation if you think one may apply to you.

Penalties for false claims

Nevada treats a false claim for a personal exemption as a crime. Each of the exemption statutes (NRS 361.080, 361.085, 361.090 and 361.091) contains the same rule; NRS 361.080 provides: "If any person files a false affidavit or provides false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor."

The creditor homestead: a different law

Nevada's homestead under NRS chapter 115 protects equity in a home from creditors. It is not a property tax benefit, and none of the tax figures above apply to it. The basic rule in NRS 115.010 is that "The homestead is not subject to forced sale on execution or any final process from any court."

NRS 115.005 defines what can be a homestead. It includes "(a) A quantity of land, together with the dwelling house thereon and its appurtenances; (b) A mobile home whether or not the underlying land is owned by the claimant; or (c) A unit" in a condominium or similar community. We found no acreage limit.

The protection is capped at $605,000 of equity. NRS 115.010 provides that the exemption "extends only to that amount of equity in the property held by the claimant which does not exceed $605,000 in value," unless allodial title has been established and not relinquished. Equity means the home's fair market value minus the liens the statute excepts, such as your mortgage (NRS 115.005). This is a creditor figure, not a tax amount.

You must record a declaration. The protection is not described as automatic. NRS 115.020 provides: "The declaration must be signed by the person or persons making it and acknowledged and recorded as conveyances affecting real property are required to be acknowledged and recorded." We did not verify how courts treat a homestead that was never recorded.

It does not stop every creditor. NRS 115.010 says the exemption "does not extend to process to enforce the payment of obligations contracted for the purchase of the property, or for improvements made thereon, including any mechanic's lien lawfully obtained, or for legal taxes," or for a list of other obligations. The first item on that list is "Any mortgage or deed of trust thereon executed and given, including, without limitation, any second or subsequent mortgage," and the list also includes liens you consented to by accepting property subject to recorded restrictions, such as homeowners association liens. The Clark County Assessor states that the homestead law "does not protect you against debts secured by a mortgage or deed of trust, payment of taxes, IRS lien, mechanic's lien, child support or alimony payments." The declaration form is available free of charge from the county recorder and the Nevada Real Estate Division (NRS 115.025), and the county recorder charges a fee to record it.

Nevada has opted out of the federal bankruptcy exemptions. NRS 21.090 provides: "Any exemptions specified in subsection (d) of section 522 of the Bankruptcy Reform Act of 1978, 11 U.S.C. §§ 101 et seq., do not apply to property owned by a resident of this State unless conferred also by subsection 1, as limited by subsection 2." For how the homestead works in a bankruptcy case, see our guide to Nevada bankruptcy.

Homestead rights in probate

When a homeowner dies, the court can protect the home for the family. Under NRS 146.020 the court "shall, in accordance with NRS 146.050, set apart the homestead, as designated by the general homestead law then in force, whether the homestead has theretofore previously been selected as required by law or not." For estates generally, see our guide to Nevada probate.

Where to get help

Your county assessor administers the personal exemptions and can tell you how your home is classified for the 3% cap. The Nevada Department of Taxation's locally assessed property tax FAQs explain how property tax works statewide. That FAQ lists a "Homestead exemption" among Nevada's exemptions without citing a statute. We found no section of NRS chapter 361 that creates a general homestead property tax exemption: the 3% primary residence cap is the closest program, and the recorded homestead under NRS chapter 115 protects against creditors, not taxes. To find the assessor's record for your parcel, see our guide to Nevada property records.

Related

• Homestead exemptions by state
• Nevada bankruptcy
• Nevada probate
• Nevada property records

Disclaimer: This article provides general legal information about Nevada's primary residence property tax abatement and personal exemptions under NRS chapter 361 and the creditor homestead under NRS chapter 115, verified as of October 7, 2026. It is not tax or legal advice. For your situation, contact your county assessor, the Nevada Department of Taxation, or a lawyer licensed in Nevada.

Last updated: 2026-10-07.

Frequently Asked Questions

Does Nevada have a homestead exemption for property taxes?

Not a general one. Nevada's main relief for an owner-occupied home is the partial abatement in NRS 361.4723, which limits the yearly increase in the tax bill on a single-family primary residence to 3%; Nevada also has personal exemptions for surviving spouses, veterans, disabled veterans and blind persons.

How much can my Nevada property tax bill go up each year?

For a single-family home that is the owner's primary residence, NRS 361.4723 abates any increase in the tax bill of more than 3% over the prior year's bill. Other property falls under a separate cap in NRS 361.4722, and some exceptions apply, such as voter-approved tax increases.

How do I apply for the 3% primary residence tax cap in Nevada?

NRS 361.4723 says the claim is made either on a form provided by your county assessor or on the Declaration of Value form filed when the home is bought. We did not verify a deadline for the designation, so ask your county assessor how your home is classified.

How much is the Nevada surviving spouse property tax exemption?

The Douglas County assessor states that the surviving spouse exemption is $1,820 of assessed valuation for the 2026-27 fiscal year. Under NRS 361.080 it ends for any fiscal year beginning after the surviving spouse remarries.

Do I have to renew Nevada property tax exemptions every year?

Yes. After your first affidavit, the county assessor mails a renewal form each year. Under NRS 361.155, claims to apply a personal exemption to real property are due on or before June 15 statewide (July 5 for property acquired after June 15 and before July 1), and a late claim can go to the county board of equalization by January 15 of that fiscal year.

Does the Nevada homestead exemption protect my house from creditors?

The creditor homestead under NRS 115.010 protects up to $605,000 of equity in a home from forced sale, but it does not reach mortgages or deeds of trust, purchase-money debts, improvements including mechanic's liens, or legal taxes. NRS 115.020 requires a recorded declaration of homestead.