What properties qualify as a primary residence?

A property can qualify as your primary residence if it meets all of the criteria below:

  1. A recorded owner resides at the property, whether or not the owner lives there full-time 
  2. The owner does not claim another property in Nevada as their primary residence
  3. The owner does not rent or lease the property out on a nightly, weekly, monthly or other short or long term basis (roommates that occupy the home simultaneously with the owner are an exception).

For the official language please refer to Nevada Revised Statute (NRS) 361.4723(6)(b).

Show All Answers

1. What is the Partial Tax Abatement or the Tax Cap?
2. By what percentage can my property taxes increase?
3. Why am I receiving this form?
4. What properties qualify as a primary residence?
5. What if I have a family member who lives at the property and pays the mortgage?
6. How do I know if my rental property will qualify for the low or high tax cap?
7. What if this parcel is not my primary residence or a rental?
8. What should I file if this property is up for sale and escrow is expected to close prior to July 1, 2019?
9. What if I missed the deadline listed on this form?
10. Can I appeal the Tax Cap decision made for my property?
11. Who determines the high tax cap each year? How are the low income housing rent levels determined?