Nev. Rev. Stat. » NRS: CHAPTER 361 - PROPERTY TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 361.060 (2026)

Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted

✓ current as of July 2026
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NRS 361.060  Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

      1.  All lands and other property owned by the Nevada Rural Housing Authority or any county, domestic municipal corporation, irrigation drainage or reclamation district or town in this state are exempt from taxation, except as otherwise provided in NRS 539.213 with respect to certain community pastures.

      2.  Real property acquired on or after July 1, 2003, by a conservation district pursuant to NRS 548.393 is exempt from taxation.

      [Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 1125; 1995, 816; 2003, 1683)

     

Notes of Decisions
Cited in 3 cases, 1973–1984 · leading case: Clark Cnty. Sports Enter., Inc. v. City of Las Vegas, 606 P.2d 171 (Nev. 1980).
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Clark Cnty. Sports Enter., Inc. v. City of Las Vegas, 606 P.2d 171 (Nev. 1980). · cites it 2× “Appellant contends that it is not subject to taxation due to NRS 361.060 which provides that all lands owned by any municipal corporation are exempt from taxation.”
State Ex Rel. Brennan v. Bowman, 512 P.2d 1321 (Nev. 1973). · cites it 2× “Lands and other property owned by the county are exempt from taxation, NRS 361.060, and NRS 244.9216 of the Revenue Bond Law expressly provide that property acquired by the county pursuant to that law shall remain exempt from taxation.”
State v. City of Burbank, 691 P.2d 845 (Nev. 1984). “Such an exemption comports with Nevada law providing for such exemptions, NRS 361.060, and the factual history of the nonpayment of the tax by Boulder City, a municipality within our state.”
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