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

Nev. Rev. Stat. § 361.225 (2026)

Rate of assessment

✓ current as of July 2026
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NRS 361.225  Rate of assessment.  All property subject to taxation must be assessed at 35 percent of its taxable value.

      [12:177:1917; 1919 RL p. 3201; NCL § 6553] + [Part 4:344:1953]—(NRS A 1963, 210; 1979, 79; 1981, 788)

     

Notes of Decisions
Cited in 8 cases, 1962–2008 · leading case: List v. Whisler, 660 P.2d 104 (Nev. 1983).
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List v. Whisler, 660 P.2d 104 (Nev. 1983). · cites it 2× “Notwithstanding the provisions of NRS 361.225, except as provided in section 32 of this act, all property subject to taxation must be assessed at 35 percent of its adjusted cash value.”
State ex rel. State Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “NRS 361.225 (“All property subject to taxation must be assessed at 35 percent of its taxable value.”
State Ex Rel. Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “[7] NRS 361.225 ("All property subject to taxation must be assessed at 35 percent of its taxable value.”
Schumacher v. State Ex Rel. Furlong, 370 P.2d 209 (Nev. 1962). · cites it 2× “Failure in this regard is a failure to perform a statutory duty, *172 and constitutes nonfeasance under the authorities above cited.”
Weiss v. State, 611 P.2d 212 (Nev. 1980). “NRS 361.225. The person making the assessment is directed to compute value by using three recognized methods for ascertaining value commonly called the cost, market and income approaches to value.”
United States of Am.: Aerojet Gen. Corp. v. State Ex Rel. Beko, 493 P.2d 1324 (Nev. 1972). “157 is unconstitutional because it operates so as to discriminate against the United States and the users of its real property.”
State v. Nevada Power Co., 390 P.2d 50 (Nev. 1964). “The franchises are intangible in nature, and their value is difficult to ascertain.”
Kelly v. State, 532 P.2d 1029 (Nev. 1975). “NRS 361.225. On his appeal to the State Board of Equalization he contended that the land use restrictions placed on the property by the newly created Tahoe Regional Planning Agency reduced the value of his land to an approximate valuation of $40,000 with assessed valuation at…”
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