Clark County Property Appraiser



Every county has an appraiser who evaluates all the properties that have been identified as of every January 1 at the fair market value. This designation is named County Appraiser. Only the taxable property is accountable for the evaluation. The property includes real estate like residential and commercial buildings and land property, mega business units like lavish casinos to one man operated business, aircrafts and so on.



The Clark County Property Appraiser is not responsible in any policy making. The laws of the property tax are made by the Nevada Legislature and guidelines of the appraisal of these laws are implemented only after getting approved by the Nevada Tax Commission. The property taxes are collected by the Treasurer of the county. A County Appraiser takes care of proper execution of the property laws. It evaluates the properties that are subjected to taxation. It receives the tax on the behalf of the county.

To be a property appraiser in Nevada, candidate needs certain eligibilities. In five years, the candidate must complete 180 hours training which means a thirty-six hours training session a month. On completion of the training, he or she receives a valid certificate. This is the license to be a public appraiser. This rigorous training makes sure that only a competent person with expertise in the field is serving the chair.

As mentioned before, County Appraiser does not determine the tax for a property. It determines the taxable value using the law of replacement cost. Taxable value stands as the property value determined by the methods regulated by the Nevada Revised Statutes and the Department of Taxation. According to this method, an appraiser calculates the cost of the material and labor that would be required to replace a piece of property. 1½ % of depreciation per year is also taken into consideration. The value of land is determined by the value in market. However, the values of the property are updated on yearly basis.

According to the Nevada law, properties are to be assessed every year. Real property is appraised at the current value of the market. As per the regulation of Nevada Administrative Code, the Assessors use Marshall and Swift Building Cost Service to decide the improvement replacement cost deducting the depreciation as applicable. As a result, when someone changes his or her property, the amount of tax incurred is likely to rise.