Selling land with back taxes in Nevada

How Nevada handles unpaid property taxes

Nevada enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Nevada: Unpaid taxes lead to a certificate, and the county treasurer holds the property in trust for the State and county. The owner can redeem for 2 years after the first Monday in June of the certificate year, or 1 year if found abandoned. Redemption costs the taxes, penalties and costs, plus 10% yearly interest, assessed monthly. After that the treasurer takes a trust deed, but the owner can still get the land back until 3 business days before the treasurer's sale. If the county approves a local government's request to acquire the land, the owner has only 90 days after the treasurer's notice to redeem. If the sale brings more than the taxes and costs, the owner can claim the excess within 1 year after the buyer's deed is recorded. The county first keeps $300 and 10% of the next $10,000, and lienholders are paid before the owner.

Law: NRS 361.567, 361.570, 361.585, 361.595, 361.603 and 361.610. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Nevada land at a glance

• Average farm real estate value: $1,230 per acre (2026, USDA).
• Average property tax on farmland: about $3.97 per acre per year (2022 Census of Agriculture).
• Transfer tax: Real property transfer tax of $1.95 per $500 of value (0.39%) in most counties, $2.05 (0.41%) in Washoe and Churchill, and $2.55 (0.51%) in Clark. The base is 65 cents under NRS 375.020 plus $1.30 under NRS 375.023, and Clark's NRS 375.020 rate is $1.25. Washoe and Churchill add a 10-cent local levy. The tax applies when the value exceeds $100.
• Seller disclosure: Nevada requires a recorded, written open range disclosure for any improved or unimproved lot next to open range (NRS 113.065). A seller must also disclose any private transfer fee obligation on the land (NRS 113.085). The general disclosure form covers only residential property, land with 1 to 4 dwelling units affixed, so it does not reach vacant land.

These are statewide averages, not an appraisal. See selling land in Nevada for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions