REAL PROPERTY TRANSFER TAX
Upon the transfer of any real property in the State of Nevada, a special tax called the Real Property Transfer Tax is imposed. The County Recorder in the county where the property is located is the agency responsible for the imposition and collection of the tax at the time the transfer is recorded.
Each County Recorder's Office:
Both the grantor and grantee are jointly and severally liable for the payment of this tax.
The County Recorder is your primary source of information about the Real Property Transfer Tax.
You may also call the Department of Taxation, Division of Local Government Services - Audit Section. Call (775) 684-2100 for more information.
For all counties:
$1.95 for each $500 of value or fraction thereof if the value is over $100. In addition: For Washoe and Churchill Counties: $.10 is added. For Clark County: $.60 is added.
THE DECLARATION OF VALUE (see common forms)
The Declaration of Value is a form prescribed by the Nevada Tax Commission to provide information with regard to the transfer of real property. The form must be filled out completely and in compliance with recording standards. It may be obtained in any County Recorder's Office and/or website (if a website is available in your county). It may also be obtained from the State of Nevada, Department of Taxation website at http://tax.state.nv.us.
There are 14 possible exemptions to the imposition of the Real Property Transfer Tax (NRS 375.090). They include in abbreviated form:
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