TREASURER'S OFFICE TAX RATES
Tammi Davis, Washoe County Treasurer
HOW THE TAX RATE IS DETERMINED
The tax rate is proposed in April of each year based on the budgets prepared by the various local governments: counties, cities, school districts, special districts such as fire protection districts, etc.
Prior to the budget hearings, the County will publish a newspaper ad which identifies any property tax rate increases, as well as the times and locations of the budget hearings. These hearings present an opportunity for the public to hear discussion about expenditures and the property tax rates which will be set to cover the proposed expenditures.
Budgets for local governments must be adopted no later than June 1. In June of each year, the Nevada Tax Commision approves the property tax rates and the budgets submitted by the local governments.
HOW PROPERTY TAXES ARE COLLECTED
PROPERTY LISTED ON THE SECURED ROLL (The listing of real property as prepared annually by the Assessor. The payment of the tax is secured against the real property). Property taxes are collected by the County Treasurer based on the tax bills sent out in July of each year.
The County Treasurer mails each property owner an itemized tax bill and the tax information is available electronically to all mortgage companies, title and tax service companies. The itemization details the individual tax rate for each government which is supported by a property tax rate. If the property tax is greater than $100, it may be paid in four installments. Property taxes are due as follows:
August - third Monday - first installment
October - first Monday - second installment
January - first Monday - third installment
March - first Monday - fourth installment
Whether or not you have an impound account through your mortgage company, the property owner is ultimately responsible for the timely payment of taxes.
SUPPLEMENTAL REAL PROPERTY TAX BILLS
An additional tax bill for new construction on real property that has not been added to the secured roll, will be mailed no later than December 15th and are due on the first Monday in January and the first Monday in March which coincides with the 3rd and 4th installment due dates. This is in addition to your regular tax bill and a copy HAS NOT been sent to your mortgage company. Please contact your mortgage holder regarding payment of supplemental property taxes. As the homeowner, you are responsible to see that all taxes are paid in a timely manner.
UNSECURED TAX ROLL
For information on the property listed on the unsecured roll, which includes mobile homes, commercial property and aircraft, see the Personal Property page of this website.
| WASHOE COUNTY TAX RATES | CODE | 2009-10 | 2010-11 |
| "TAX DISTRICTS BEGINNING WITH ""1"" ARE RENO -- AND WITH ""2"" ARE SPARKS" | |||
| RENO | 1000 | 3.6458 | 3.6458 |
| "RENO, TMUGWB" | 1005 | 3.6462 | 3.6463 |
| "RENO, VERDI TV" | 1011 | 3.6458 | 3.6458 |
| "RENO, VERDI TV BOCA WATER" | 1012 | 3.6458 | 3.6458 |
| "RENO, BOCA WATER, TMUGWB" | 1015 | 3.6462 | 3.6463 |
| "RENO, VERDI TV, TMUGWB" | 1016 | 3.6462 | 3.6463 |
| "RENO, VERDI TV, BOCA WATER, TMUGWB" | 1017 | 3.6462 | 3.6463 |
| RENO REDEVELOPMENT DISTRICT 2 | 1025 | 3.6462 | 3.6463 |
| RENO REDEVELOPMENT DISTRICT 2 | 1031 | 3.6458 | 3.6458 |
| RENO REDEVELOPMENT DISTRICT 2 | 1035 | 3.6462 | 3.6463 |
| "RENO, LEMMON VALLEY WATER" | 1040 | 3.6458 | 3.6458 |
| "RENO, REDEVELOPMENT AREA, TMUGWB" | 1055 | 3.6462 | 3.6463 |
| "RENO, REDEVELOPMENT AREA, POLICE DIST, TMUGWB" | 1155 | 3.6462 | 3.6463 |
| "RENO, REDEVELOPMENT AREA, POLICE DIST, DOWNTOWN MAINT, TMUGWB" | 1157 | 3.6462 | 3.6463 |
| "RENO, REDEVELOPMENT AREA, POLICE DIST, BOCA WATER, TMUGWB" | 1165 | 3.6462 | 3.6463 |
| "RENO, STMGID, TMUGWB" | 1705 | 3.6462 | 3.6463 |
| "RENO, TMUGWB, LAWTON VERDI GID" | 1805 | 3.6462 | 3.6463 |
| "RENO, VERDI TV, LAWTON VERDI G I D" | 1811 | 3.6458 | 3.6458 |
| RENO REDEVELOPMENT DISTRICT 2 | 1831 | 3.6458 | 3.6458 |
| SPARKS | 2000 | 3.6163 | 3.6163 |
| "SPARKS, TMUGWB" | 2005 | 3.6167 | 3.6168 |
| "SPARKS, REDEVELOPMENT AREA 2, TMUGWB" | 2006 | 3.6167 | 3.6168 |
| "SPARKS, REDEVELOPMENT AREA, TMUGWB" | 2008 | 3.6167 | 3.6168 |
| "SPARKS, BOCA WATER," | 2010 | 3.6163 | 3.6163 |
| "SPARKS, BOCA WATER, TMUGWB" | 2015 | 3.6167 | 3.6168 |
| "SPARKS, REDEVELOPMENT AREA 2, BOCA WATER, TMUGWB" | 2016 | 3.6167 | 3.6168 |
| "SPARKS, REDEVELOPMENT AREA, BOCA WATER, TMUGWB" | 2018 | 3.6167 | 3.6168 |
| CITY OF SPARKS KILEY RANCH INCREMENT DISTRICT | 2020 | 3.6163 | 3.6163 |
| SIERRA FOREST | 3000 | N/A | N/A |
| "SIERRA FOREST, TRPA" | 3002 | N/A | N/A |
| "SIERRA FOREST, TMUGWB" | 3005 | N/A | N/A |
| "SIERRA FOREST, VERDI TV" | 3011 | N/A | N/A |
| "SIERRA FOREST, BOCA WATER, VERDI TV" | 3012 | N/A | N/A |
| "SIERRA FOREST, BOCA WATER, TMUGWB" | 3015 | N/A | N/A |
| "SIERRA FOREST, VERDI TV, TMUGWB" | 3016 | N/A | N/A |
| "SIERRA FOREST, LEMMON VALLEY WATER" | 3040 | N/A | N/A |
| "SIERRA FOREST, LEMMON VALLEY WATER, VERDI TV" | 3041 | N/A | N/A |
| "SIERRA FOREST, STMGID" | 3700 | N/A | N/A |
| "SIERRA FOREST, STMGID, TMUGWB" | 3705 | N/A | N/A |
| "SIERRA FOREST, STMGID, BOCA WATER, TMUGWB" | 3715 | N/A | N/A |
| "SIERRA FOREST, VERDI TV, LAWTON VERDI GID" | 3811 | N/A | N/A |
| "SIERRA FOREST, BOCA WATER, VERDI TV, LAWTON VERDI GID" | 3812 | N/A | N/A |
| TMFPD | 4000 | 3.1715 | 3.1715 |
| "TMFPD, TMUGWB" | 4005 | 3.1719 | 3.1720 |
| "TMFPD, BOCA WATER" | 4010 | 3.1715 | 3.1715 |
| "TMFPD, VERDI TV" | 4011 | 3.1715 | 3.1715 |
| "TMFPD, BOCA WATER, TMUGWB" | 4015 | 3.1719 | 3.1720 |
| "TMFPD, VERDI TV, TMUGWB" | 4016 | 3.1719 | 3.1720 |
| "TMFPD, BOCA WATER, VERDI TV, TMUGWB" | 4017 | 3.1719 | 3.1720 |
| "TMFPD, SUN VALLEY" | 4020 | 3.3172 | 3.3451 |
| "TMFPD, SUN VALLEY, TMUGWB" | 4025 | 3.3176 | 3.3456 |
| "TMFPD, LEMMON VALLEY WATER" | 4040 | 3.1715 | 3.1715 |
| "TMFPD, PALOMINO VALLEY GID" | 4400 | 3.6600 | 3.6600 |
| "TMFPD, GRANDVIEW TERRACE WB, LEMMON VALLEY WATER" | 4540 | 3.1715 | 3.1715 |
| "TMFPD, STMGID" | 4700 | 3.1715 | 3.1715 |
| "TMFPD, STMGID, TMUGWB" | 4705 | 3.1719 | 3.1720 |
| "TMFPD, STMGID, BOCA WATER, TMUGWB" | 4715 | 3.1719 | 3.1720 |
| TRUCKEE MEADOWS F.P.D.-T.M.U.W.B.-LAWTON VERDI GID | 4805 | 3.1719 | 3.1720 |
| NORTH TAHOE FIRE (TRPA-ADMINISTRATIVE ONLY) | 5000 | 3.2277 | 3.2391 |
| "NORTH TAHOE FIRE, INCLINE VILLAGE GID (TRPA-ADMINISTRATIVE ONLY)" | 5200 | 3.3032 | 3.3197 |
| SIERRA FIRE P.D. | 6000 | 3.2202 | 3.2202 |
| SIERRA FIRE P.D. TRPA | 6002 | 3.2202 | 3.2202 |
| SIERRA FIRE P.D. - TMUWB | 6005 | 3.2206 | 3.2207 |
| SIERRA FIRE P.D. -VERDI TV | 6011 | 3.2202 | 3.2202 |
| "SIERRA FIRE P.D. - BOCA WATER, VERDI TV" | 6012 | 3.2202 | 3.2202 |
| "SIERRA FIRE P.D.-TMUWB , BOCA WATER" | 6015 | 3.2206 | 3.2207 |
| "SIERRA FIRE P.D. - TMUWB ,VERDI TV" | 6016 | 3.2206 | 3.2207 |
| SIERRA FIRE P.D. -LEMMON VALLEY | 6040 | 3.2202 | 3.2202 |
| SIERRA FIRE P.D.- LEMMON VALLEY -VERDI TV | 6041 | 3.2202 | 3.2202 |
| SIERRA FIRE P.D.-STMGID | 6700 | 3.2202 | 3.2202 |
| SIERRA FIRE P.D.- STMGID -TMUWB | 6705 | 3.2206 | 3.2207 |
| "SIERRA FIRE P.D. - STMGID - TMUWB, BOCA WATER" | 6715 | 3.2206 | 3.2207 |
| SIERRA FIRE P.D. - VERDI TV LAWTON VERDI GID | 6811 | 3.2202 | 3.2202 |
| "SIERRA FIRE P.D.- VERDI TV- LAWTON VERDI GID, BOCA WATER" | 6812 | 3.2202 | 3.2202 |
| WASHOE COUNTY (RURAL) | 9000 | 2.7002 | 2.7002 |
| "WASHOE COUNTY, PALOMINO VALLEY GID" | 9400 | 3.1887 | 3.1887 |
| "WASHOE COUNTY, GERLACH GID" | 9601 | 2.9502 | 2.9502 |
| Special Assessment - Downtown Maintenance | 0.159011 | 0.156715 | |
| Special Assessment - Police | 0.450730 | 0.578500 | |
| ABBREVIATIONS: | |||
| BOCA = CARSON TAHOE WATER CONSERVATION DISTRICT | |||
| GID = GENERAL IMPROVEMENT DISTRICT | |||
| GRANDVIEW TERRACE WB = GRANDVIEW TERRACE WATER BOARD (WAS BLACK SPRINGS) | |||
| LEMMON VALLEY = LEMMON VALLEY WATER DISTRICT | |||
| LAWTON VERDI = LAWTON VERDI GENERAL IMPROVEMENT DISTRICT | |||
| STMGID = SOUTH TRUCKEE MEADOWS GEN. IMPROVEMENT DISTRICT | |||
| SPARKS REDEVELOPMENT = SPARKS TOWN CENTER 1 | |||
| SPARKS REDEVELOPMENT AREA 2 = SPARKS REDEVELOPMENT DISTRICT #2 | |||
| SUN VALLEY = SUN VALLEY WATER & SANITATION DISTRICT | |||
| TMFPD = TRUCKEE MEADOWS FIRE PROTECTION DISTRICT | |||
| TMUGWB = TRUCKEE MEADOWS UNDERGROUND WATER BASIN | |||
| TRPA = ADMINISTRATIVE (REPORTING ONLY) | |||
| VERDI TV = VERDI TV DISTRICT | |||
| "TAX RATES FOR WASHOE COUNTY, NEVADA" | 2010/2011 | |
| AUTHORITY | RATE | EXPLANATION |
| COUNTY/SCHOOL/STATE | ||
| AB104 FAIR SHARE | .0272 | "PAYMENT APPROVED BY STATE LEGLATURE UNDER AB104, THE SO-CALLED ""FAIR SHARE"" BILL" |
| AG EXTENSION | .0100 | PAYMENT TO AG EXTENSION FUND (NRS 549.020) |
| ANIMAL SERVICES | .0300 | VOTER APPROVED FOR PAYMENT OF THE ANIMAL SHELTER |
| CAPITAL FACILITIES | .0500 | PAYMENT TO CAPITOL FACILITIES FUND TO ACCOUNT FOR SHARED PROPERTY TAX FOR CAPITOL FACILTIES |
| CHILD PROTECTION | .0400 | PAYMENT FOR CHILD PROTECTIVE SERVICES AS APPROVED BY VOTERS IN GENERAL ELECTION |
| COUNTY DEBT | .0580 | PAYMENT & INTEREST ON GENERAL OBLIGATION DEBT |
| COUNTY GENERAL | .9511 | GENERAL OPERATION FUND OF THE COUNTY |
| JAIL | .0774 | PAYMENT FOR OPERATION OF WASHOE COUNTY DETENTION FACILITY APPROVED BY STATE LEGISLATURE -AB395 - 1993 |
| DISTRICT COURTS | .0192 | PAYMENT MANDATED BY STATE LEGISLATURE FOR FAMILY COURT SERVICES NRS 3.0107 |
| INDIGENT HEALTH | .0750 | PAYMENT TO INDIGENT TAX LEVY FUND AS APPROVED BY 1989 LEGISLATURE |
| INDIGENT INSURANCE | .0150 | PAYMENT MANDATED BY STATE LEGISLATURE TO STATE OF NEVADA FOR INDIGENT SERVICES NRS 428.185 |
| LIBRARY OVERRIDE | .0200 | VOTER APPROVED BOND ISSUE |
| SCCRT MAKEUP | .0000 | SUPPLEMENTAL CITY-COUNTY RELIEF TAX AUTHORIZED BY NRS.354.59813 |
| SENIOR CITIZENS | .0100 | PAYMENT TO SENIOR CITIZENS FUND AS APPROVED BY VOTERS IN GENERAL ELECTION |
| YOUTH FACILITY | .0088 | PAYMENT FOR OPERATION OF THE CHINA SPRINGS YOUTH FACILITY APPROVED BY STATE LEGISLATURE |
| TOTAL COUNTY RATE | 1.3917 | |
| SCHOOL GENERAL | .7500 | GENERAL OPERATING FUND OF THE SCHOOLS |
| SCHOOL DEBT | .3885 | PAYMENT & INTEREST ON GENERAL OBLIGATION DEBT |
| TOTAL SCHOOL RATE | 1.1385 | |
| STATE | .1700 | PAYMENT TO THE STATE OF NEVADA |
| 2.7002 | TOTAL COUNTY/SCHOOL/STATE RATE | |
| CITIES | ||
| RENO GENERAL | .9274 | PAYMENT TO THE CITY OF RENO FOR GENERAL OPERATION PURPOSES |
| RENO DEBT | .0182 | PAYMENT TO THE CITY OF RENO FOR PAYMENT OF PRINCIPAL & INTEREST ON GENERAL OBLIGATION DEBT |
| RENO REDEVELOPMENT | 3.6463 | PAYMENT TO RENO REDEVELOPMENT AGENCY AS PROVIDED UNDER NRS 279.426-676 |
| RENO REDEVELOPMENT 2 | 3.6463 | PAYMENT TO RENO REDEVELOPMENT AGENCY AS PROVIDED UNDER NRS 279.426-677 |
| RENO REDEVELOPMENT MAINTENANCE | .156715 | PAYMENT TO RENO REDEVELOPMENT MAINTENANCE TO KEEP THE SIDEWALKS & STREETS CLEAN IN DOWNTOWN RENO REDEVELOPMENT AREA |
| RENO POLICE DISTRICT | .578500 | ASSESSMENT RESTRICTED TO CERTAIN AREAS OF DOWNTOWN RENO FOR A POLICE SUBSTATION IN THAT AREA |
| SPARKS GENERAL | .9161 | PAYMENT TO CITY OF SPARKS FOR GENERAL OPERATION PURPOSES |
| SPARKS DEBT | .0000 | PAYMENT TO THE CITY OF SPARKS FOR PAYMENT OF PRINCIPAL & INTEREST ON GENERAL OBLIGATION DEBT |
| SPARKS REDEVELOPMENT ONE AND TWO | 3.6168 | PAYMENT TO SPARKS REDEVELOPMENT AGENCY AS PROVIDED UNDER NRS 279.426-676 |
| SPARKS KILEY RANCH TIF | PAYMENT TO SPARKS KILEY RANCH TAX INCREMENT AREA AS PROVIDED UNDER NRS 278C.250 | |
| FIRE PROTECTION DISTRICTS | ||
| NO. LAKE TAHOE FIRE | .5389 | PAYMENT TO NORTH LAKE TAHOE FIRE PROTECTION DISTRICT FOR PAYMENT OF EXPENSES RELATING TO FIRE PROTECTION PER NRS 473 & NRS 474 |
| SIERRA FIRE P.D. | .5200 | PAYMENT TO SIERRA FOREST FIRE PROTECTION DISTRICT FOR PAYMENT OF EXPENSES RELATING TO FIRE PROTECTION PER NRS 473 & NRS 474 |
| TRUCKEE MEADOWS FIRE | .4713 | PAYMENT TO TRUCKEE MEADOWS FIRE PROTECTION DISTRICT FOR PAYMENT OF EXPENSES RELATING TO FIRE PROTECTION PER NRS 473 & NRS 474 |
| T.M.F.P.D. CAP/FAC | .0000 | FOR PURCHASE OF FIRE ENGINE FOR VOLUNTEER FIRE DEPARTMENT |
| GENERAL IMPROVEMENT DISTRICTS | ||
| GERLACH GID | .2500 | PAYMENT TO GERLACH GENERAL IMPROVEMENT DISTRICT FOR GENERAL OPERATING EXPENSES AS PROVIDED BY NRS 318 |
| HORIZON HILLS GID | .0000 | PAYMENT TO HORIZON HILLS GENERAL IMPROVEMENT DISTRICT FOR GENERAL OPERATING EXPENSES AS PROVIDED BY NRS 318 |
| INCLINE VILLAGE GID | .0806 | PAYMENT TO INCLINE VILLAGE GENERAL IMPROVEMENT DISTRICT FOR GNERAL OPERATION EXPENSES AS PROVIDED BY NRS 318 |
| PALOMINO VALLEY | .4885 | PAYMENT TO PALOMINO VALLEY GENERAL IMPROVEMENT DISTRICT FOR GENERAL OPERATION EXPENSES AS PROVIDED BY NRS 318 - GID MAINTAINS ROADS |
| SUN VALLEY GENERAL | .1736 | PAYMENT TO SUN VALLEY WATER & SANITATION DISTRICT FOR GENERAL OPERATION EXPENSES AS PROVIDED BY NRS 318 |
| SUN VALLEY DEBT | .0000 | PAYMENT TO SUN VALLEY WATER & SANITATION DISTRICT FOR PAYMENT OF PRINCIPAL & INTEREST ON SEWER BONDS AS PROVIDED BY NRS 318 |
| WATER BASINS | ||
| LEMMON VALLEY WATER BASIN | .0000 | |
| T.M.U.W.B. | .0005 | PAYMENT TO STATE OF NEVADA FOR PAYMENT OF EXPENSES RELATING TO THE PRESERVATION AND PROTECTION OF UNDERGROUND WATERS IN THE TRUCKEE MEADOWS UNDERGROUND WATER BASIN PER NRS 534 |
| W.R.W.P.B. | .0000 | PAYMENT TO WASHOE REGIONAL WATER PLANNING BOARD FOR GENERAL OPERATION EXPENSES AS PROVIDED BY THE NEVADA LEGISLATURE (WATER ALLOCATION) |
| FEES | ||
| BOCA WATER | NO RATE ... FLAT FEE WHICH IS SUBMITTED TO US BY THE WATER DISTRICT BY PARCEL NUMBER. IT IS FOR THE MAINTENANCE & UPKEEP FO BOCA WATER DAM. | |
| INCLINE VILLAGE REC. | NO RATE ... FLAT FEE WHICH IS SUBMITTED TO US BY INCLINE RECREATION DEPARTMENT. IT IS FOR THE OPERATION & MAINTENANCE OF INCLINE & BURNT CEDAR BEACHES & OTHER RECREATION FACILITIES. | |
| REMEDIATION FEE | MANDATED FEE TO IMPROVE WATER QUALITY AND REMEDIATE CONTAMINATION PER NRS. 540A.265. | |
| T.R.P.A. | TAHOE REGIONAL PLANNING AGENCY (ADMINISTRATIVE CODE FOR SEGRATION REPORTS) | |
| RENO DELINQUENT SEWER | DELINQUENT SEWER ACCOUNTS BILLED ON THE TAX BILL FROM THE CITY OF RENO NRS. 268.043.1995 | |
| SPARKS DELINQUENT SEWER | DELINQUENT SEWER ACCOUNTS BILLED ON THE TAX BILL FROM THE CITY OF SPARKS NRS. 268.043.1995 | |
| WASHOE COUNTY DELINQUENT SEWER | DELINQUENT SEWER ACCOUNTS BILLED ON THE TAX BILL FROM WASHOE COUNTY NRS. 244.36605 | |
