Tax Cap Information

Note


In accordance with NAC 361.606, the Assessor shall verify which homes are eligible for primary residential abatement. If you receive an OWNER OCCUPANCY VERIFICATION card, please return at your earliest convenience by mail (27 S. Main St, Yerington, NV 89447) or email (assessor@lyon-county.org).

To download the online Tax Cap Claim Form or the Petition for Review of Partial Abatement, please visit the QUICK LINKS section of our Assessor website. 

Assembly Bill 489


In 2005, the Nevada State Legislature passed a law to provide property tax relief. Assembly Bill 489, signed into law (NRS 361.471-NRS 361.4735) on April 6, 2005, provides a partial abatement of taxes by applying a 3% cap on the tax bill of the owner’s primary residence and a higher cap 8%, on the tax bill of other properties. Some rental dwellings may also qualify for a 3% cap on the tax bill. The only property that will not be subject to a tax cap will be property that is new to the tax roll this year such as new parcels and/or new construction and parcels with a change in use.

Affidavits


Periodically our office will be mailing affidavits to new homeowners and properties with ownership changes in Lyon County asking that they indicate whether the home is their primary residence or is being rented. If you own a rental you need to complete and SIGN the affidavit annually.