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Nevada · Southern Nevada · Greater Las Vegas Area · #11 Most Populous County in the US
Clark County, Nevada
Government offices, property tax appeals, public records, courts, senior services, and local resources for Las Vegas and Clark County residents
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Clark County's assessment ratio means effective tax rates are low — but incorrect appraisals still cost money. Ownwell manages the appeal with no upfront cost.
What is the Clark County property tax appeal deadline?
The Assessor mails a Notice of Value to all property owners by December 18 each year. You have until January 15 to file an appeal with the Clark County Board of Equalization using Form 5101SBE. File in person or by mail to the Assessor's Office at 500 S Grand Central Pkwy, 2nd Floor, Las Vegas, NV 89155. Board of Equalization hearings run January through February. This is one of the earliest appeal deadlines of any major county in the country. Ownwell can manage the process on your behalf.
What is Nevada's property tax cap and how do I make sure I have it?
Nevada's AB 489 limits annual property tax increases to 3 percent for primary residences and 8 percent for all other properties. If you own your home as your primary residence, contact the Assessor's Office at 702-455-3882 to confirm the 3 percent cap is applied to your property. New owners must notify the Assessor after purchase — the cap does not apply automatically. You have until June 30 of each fiscal year to correct the designation for that year.
Does Nevada have a state estate or inheritance tax?
No. Nevada has no state estate tax and no state inheritance tax. This means heirs and beneficiaries inherit Nevada property and assets without any Nevada-level tax on the transfer. Federal estate tax still applies for estates above the federal exemption ($13.61 million per individual for 2024). Nevada's lack of a state income tax, estate tax, and inheritance tax makes it one of the most tax-friendly states for both retirees and estate planning.
How does law enforcement work in Clark County — is it LVMPD or the Sheriff?
The Las Vegas Metropolitan Police Department (LVMPD) is a consolidated agency jointly operated by Clark County and the City of Las Vegas, providing law enforcement for both jurisdictions simultaneously. This is one of the only major consolidated city-county police departments in the United States. Henderson, North Las Vegas, Boulder City, and Mesquite maintain their own separate police departments for their city boundaries.
How does Nevada community property affect probate in Clark County?
Nevada is a community property state. Property acquired during marriage is owned equally by both spouses. At death, only the deceased spouse's half is subject to probate. The surviving spouse automatically retains their half. Nevada also allows community property with right of survivorship, where the entire property passes to the surviving spouse without any probate at all. This can significantly reduce or eliminate probate for married Clark County residents who own their property this way.
Office: Clark County Office of Emergency Management (Fire Department bureau) – Fire Chief Billy Samuels (since Feb 2025); coordinates preparedness for the extreme summer heat, wildfire, and flash flood risks of the Las Vegas Valley.
Police: Las Vegas Metropolitan Police Department (LVMPD/”Metro”) – 400 S Martin Luther King Blvd, Las Vegas, NV 89106 | Non-emergency dispatch (702) 828-3111; a combined city-county law enforcement agency headed by the elected Sheriff of Clark County (currently Kevin McMahill), formed 1973 by merging the Las Vegas Police Department with the Clark County Sheriff’s Department; the largest law enforcement agency in Nevada, with jurisdiction over Las Vegas and unincorporated Clark County (Henderson, North Las Vegas, Boulder City, and Mesquite maintain their own police departments).
County main line: (702) 455-0000.
Notes: For an active emergency, call 911.
Roads & Utilities
ROADS & TRANSPORTATION
Roads: I-15 and US-95 serve Las Vegas, the county seat, in the far southern tip of Nevada. Harry Reid International Airport (LAS) is the primary airport for the region.
Notes: Clark County, with roughly 2.3 million residents, is Nevada’s most populous county by an enormous margin – home to the vast majority of the state’s population.
Business & Permits
BUILDING & PERMITS
Office: Clark County Building Department – confirm current phone via clarkcountynv.gov.
Notes: Clark County is genuinely home to the Hoover Dam, one of the great engineering achievements in American history, and Lake Mead, the largest reservoir in the United States by water capacity. The Las Vegas Strip is the world’s most significant concentrated entertainment and gaming corridor.
Veterans Services
VETERANS SERVICES
Office: Clark County Veterans Service – confirm current contact via clarkcountynv.gov.
Federal: VA Southern Nevada Healthcare System (Las Vegas) – (702) 791-9000.
Libraries
LIBRARIES
Las Vegas-Clark County Library District (LVCCLD) – headquartered at the Windmill Library Service Center, 7060 W. Windmill Ln., Las Vegas, NV; genuinely one of the largest library districts in the country with 25 branches serving nearly 2 million residents, a 3.6-million-item collection, and a traveling bookmobile; also operates two theaters (the 399-seat Main Theater and 80-seat Paul C. Blau black-box theater) at the Clark County Library, 1401 E. Flamingo Rd. The district does not operate branches in Henderson or North Las Vegas, which maintain separate library systems.
Parks & Recreation
PARKS & RECREATION
Key Assets: The Las Vegas Strip, Hoover Dam, Lake Mead National Recreation Area, Red Rock Canyon National Conservation Area, and the Clark County Library District’s theater and gallery spaces are the county’s premier attractions.
Notes: The genuine engineering scale of Hoover Dam and Lake Mead’s status as the nation’s largest reservoir are distinctive local facts.
GIS & Maps
GIS & MAPS
Appraisal/Parcel Search: Clark County Assessor – confirm current contact via clarkcountynv.gov.
Animal Services
ANIMAL SERVICES
The Animal Foundation – (702) 384-3333; the primary Las Vegas-area animal shelter.
Clark County Animal Control – (702) 455-7710.
Environmental & Waste
ENVIRONMENTAL / WASTE MANAGEMENT
Office: Clark County – confirm current contact via clarkcountynv.gov; Republic Services handles trash/recycling in the Las Vegas Valley, (702) 735-5151.
NOTES: Clark County is the third jurisdiction in the Nevada v2 A+ sourced redo’s first batch (Carson City, Churchill, Clark, Douglas, Elko, Esmeralda, Eureka). Nevada’s overwhelmingly dominant population center, home to Hoover Dam and the Las Vegas Strip. All contact information above was sourced via web search as of early August 2026 and should be reconfirmed directly with the relevant office before a visit, deadline-sensitive filing, or emergency-adjacent decision.
About Clark County
Clark County is Nevada’s most populous county and the eleventh most populous in the United States, home to Las Vegas and the incorporated cities of Henderson, North Las Vegas, Boulder City, and Mesquite across 7,919 square miles of the Mojave Desert and the Las Vegas Valley. Nevada has no state income tax, no state inheritance tax, and no state corporate income tax, which makes it a destination for retirees and businesses seeking a favorable tax environment. The county government is structured around a seven-member Board of County Commissioners, with independently elected offices including the Assessor, Treasurer, Recorder, District Attorney, and Sheriff. Clark County has one of the most distinctive law enforcement arrangements in the United States: the Las Vegas Metropolitan Police Department (LVMPD) is a consolidated city-county agency jointly operated by Clark County and the City of Las Vegas, providing law enforcement for both jurisdictions.
All Services
Browse every category and topic available for this county.
Clark County’s property tax cycle operates on a different calendar from California, Texas, and Florida counties. The Assessor mails a Notice of Value to all real property owners no later than December 18 each year. This notice shows the Assessor’s determination of the property’s taxable value for the upcoming fiscal year. If you believe the taxable value is incorrect, you must file an appeal with the Clark County Board of Equalization using Form 5101SBE by January 15. Board of Equalization hearings begin in January and must conclude by the end of February. This is the earliest appeal cycle of any major county in the country – missing the January 15 deadline forfeits your right to appeal for that fiscal year.
Nevada’s property tax system uses a different assessment ratio than most states. The Assessor determines your property’s full appraised value, then taxes are applied to 35 percent of that figure. The tax rate is then applied to the 35 percent assessed value to calculate the bill. Despite this lower assessment ratio, Clark County property tax bills can be significant because the tax rates applied to the assessed value are set at a level that accounts for the ratio.
The AB 489 tax cap is the most important protection Clark County homeowners have. For a primary residence, your tax bill cannot increase by more than 3 percent per year regardless of what happens to your property’s market value. If you bought a home and have not yet applied for the primary residence tax cap, contact the Assessor’s Office immediately at 702-455-3882. The difference between the 3 percent cap and the 8 percent cap can be thousands of dollars per year on a Las Vegas Valley home that has appreciated significantly.
Exemptions available in Clark County include the Veterans’ Exemption, Surviving Spouse of Veteran Exemption, Disabled Veteran Exemption, and Blind Persons’ Exemption. These exemptions reduce the assessed value and must be applied for and renewed annually through the Assessor’s Office. The renewal deadline is March 30 each year.
OWNWELL CTA: Are you overpaying Clark County property tax? The appeal deadline is January 15 – earlier than almost any other major county in the country. Ownwell analyzes your assessment and handles the Board of Equalization appeal on your behalf. You only pay if you save.
LINK CLUSTER: How to appeal your Clark County assessment, Nevada tax cap explained, Primary residence 3% cap application, Veterans exemption Clark County, Pay Clark County property taxes, Search your appraised value, Board of Equalization appeal form, Nevada property tax system explained
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Public Records
Nevada’s Public Records Law gives residents access to government records held by Clark County agencies. The Recorder’s Office maintains all recorded property documents – deeds, mortgages, liens, and official records – for the entire county. Records are searchable online through the Recorder’s portal. The Eighth Judicial District Court Clerk maintains all civil, criminal, family, and probate court records. Arrest records are maintained by the Las Vegas Metropolitan Police Department (LVMPD), which handles both city and county law enforcement.
One distinctive feature of Clark County public records: marriage licenses are issued by the County Clerk’s Office and Clark County is one of the highest-volume marriage license issuers in the world. The Clerk’s Office at 500 S Grand Central Pkwy in Las Vegas handles a volume of marriage license requests that few jurisdictions match. Marriage records are public and searchable through the Clerk’s system.
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Search Clark County public records, including arrests, court filings, property history, and background information for Las Vegas and Clark County residents.
Search Clark County arrest and court records. TruthFinder aggregates publicly available arrest records, court filings, and background information for Las Vegas and Clark County residents.
Courts & Legal
Courts & Legal
The Eighth Judicial District Court is the general jurisdiction trial court for Clark County and is one of the largest district courts in Nevada. It is located at the Regional Justice Center at 200 Lewis Avenue in downtown Las Vegas. The court handles civil, criminal, family, and probate matters. Family Court operates separately at 601 N Pecos Road in Las Vegas. Justice Courts handle misdemeanors and civil matters under $15,000, with multiple locations across the county.
Courts Directory
Court
Type
Phone
Address
Regional Justice Center (8th District)
Civil, criminal, probate
702-671-0500
200 Lewis Ave, Las Vegas
Family Court
Divorce, custody, child support, adoption
702-455-2590
601 N Pecos Rd, Las Vegas
Las Vegas Justice Court
Misdemeanor, civil under $15K, small claims
702-671-3100
200 S 3rd St, Las Vegas
Henderson Justice Court
Misdemeanor, civil — Henderson
702-455-7951
243 Water St, Henderson
North Las Vegas Justice Court
Misdemeanor, civil — North Las Vegas
702-455-0340
2428 N Martin Luther King Blvd
Boulder City Justice Court
Misdemeanor, civil — Boulder City
702-455-8000
501 California Ave, Boulder City
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Senior Services
Senior services in Clark County are coordinated through Nevada’s aging services network under the Nevada Department of Health and Human Services. The primary contact for Clark County senior services is Aging and Disability Services Division, reachable at 702-486-3545. Services include home-delivered meals, transportation assistance, caregiver support, in-home care coordination, the Long-Term Care Ombudsman program, and Nevada’s Senior Medicare Patrol program.
Nevada’s tax-friendly environment makes Clark County a popular retirement destination, and the county has one of the fastest-growing senior populations in the country. The absence of a state income tax and no state inheritance tax are particularly attractive to retirees with retirement income and estates to pass to heirs. Nevada’s Medicaid program, administered through the Division of Health Care Financing and Policy, funds long-term care for eligible low-income seniors through managed care organizations operating in Clark County.
The AB 489 primary residence tax cap at 3 percent is especially valuable for fixed-income seniors who cannot afford large annual property tax increases. Seniors who have owned their Clark County homes for many years and have accumulated significant cap benefits should ensure their primary residence designation is correctly on file with the Assessor.
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Marriage & Vital Records
Marriage licenses, divorce records, and birth & death certificates are handled by the following office(s):
COUNTY CLERK
200 S. 3rd St., Las Vegas, NV 89155
(702) 671-0500
Genealogy
County-level record sources
Eighth Judicial District Court, Clark County (probate case files – see Probate section above). County Clerk holds probate, divorce, and court records; County Recorder holds marriage and land records.
Clark County Nevada Genealogical Society, P.O. Box 1929, Las Vegas, NV 89125-4099 – publishes “The Prospector,” the largest county genealogical society in the state.
Local societies
Clark County Nevada Genealogical Society, confirmed, Las Vegas.
Probate & Estate
Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.
Where to go
Eighth Judicial District Court, Clark County, Probate Division 200 Lewis Avenue, Las Vegas, NV 89155 (702) 671-0500 Clark County is Nevada’s most populous county, home to Las Vegas.
Step 1: figure out which path applies
In Nevada, probate is handled by the DISTRICT COURT in the county where the decedent resided. Nevada recently overhauled its small-estate thresholds through SB 404, effective October 1, 2025 – these are current, higher figures; older sources online may still show the previous, lower amounts.
Affidavit of Entitlement (small estate affidavit, NRS 146.080) – available when the estate has no real property in Nevada and the gross value does not exceed $30,000 for most heirs, or $150,000 if the person claiming the property is a surviving spouse (as of the SB 404 update). At least 40 days must have passed since death. This skips court entirely – the affidavit is presented directly to the institution holding the property, along with a certified death certificate.
Set Aside Without Administration (NRS 146.070) – available when the estate’s net value does not exceed $150,000 (raised from $100,000). Unlike the affidavit, this requires filing a petition with the court and can be used to transfer real property. If there’s a surviving spouse or minor children, the court can set aside the entire estate for their support, ahead of creditors.
Summary Administration (NRS Chapter 145) – available for estates valued between $150,000.01 and $500,000 (raised from $300,000). Still requires an attorney and court filing, but with expedited notice requirements and fewer formal hearings than general administration.
General (Formal) Administration – required for larger or more complex estates, or when there’s a will contest or dispute over the personal representative.
STEP 2: FILING FOR SET ASIDE, SUMMARY, OR GENERAL ADMINISTRATION
File a petition with the District Court in the county where the decedent resided.
The court appoints the personal representative and issues Letters Testamentary or Letters of Administration (for summary/general administration).
The personal representative publishes notice to creditors; creditors generally have a limited window to file claims.
The personal representative inventories the estate’s assets.
After debts, taxes, and expenses are paid, the personal representative (or the court, in a set-aside) distributes the remaining assets and closes the estate.
What it costs
Court filing fees range from about $72 for set-aside petitions up to roughly $537.50 for general administration in Clark County – other counties may differ.
Attorney fees for summary or general administration commonly follow the statutory percentage schedule: 4% on the first $100,000 of the estate, 3% on the next $100,000, and declining percentages above that – though many attorneys quote flat fees instead, typically $4,000–$10,000 for straightforward cases.
The Affidavit of Entitlement has no court filing fee.
Nevada has no state estate tax and no state inheritance tax. Only the federal estate tax could apply, and only to very large estates (roughly $13.99 million and up as of 2025).
Probate filings, estate administration, and guardianship matters are handled by the following office(s):
Public Safety & Arrests
Arrest records, inmate search, and law enforcement services are handled by the following office(s):
SHERIFF
400 S. Martin Luther King Blvd., Las Vegas, NV 89106
(702) 828-3111
Elections & Voting
Voter registration, polling locations, and elections information are handled by the following office(s):
ELECTIONS
965 Trade Dr., North Las Vegas, NV 89030
(702) 455-8683
Health & Human Services
Offices & Contacts
Health services, social services, and assistance programs are handled by the following office(s):
NV DHHS — Clark
(702) 486-1400
University Medical Center
umcsn.com (Las Vegas — Level I Trauma; Clark County's public hospital; major academic medical center)
Sunrise Hospital & Medical Center
sunrisehospital.com (Las Vegas — Level II Trauma; quality regional hospital)
Office: Southern Nevada Health District – confirm current contact via clarkcountynv.gov.
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