Nevada · 2027 and beyond
Nevada in 2027 and beyond: what is already law, and what is still open
No tax question on the ballot. No income tax; the property tax cap is the issue for the 2027 session. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Nevada Department of Taxation sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Nevada practitioner
No tax question on the ballot. No income tax; the property tax cap is the issue for the 2027 session. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in Nevada. Nothing voted on that day changes what a Nevada household pays.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | There is no Nevada return; the income tax ban is in the constitution. |
| The sales tax return due date moved to the 20th of the month in 2026. | |
| Starting with tax year 2027 | The interim Revenue Committee sent the 2027 session three options on the property tax abatement: raise or remove the 3% cap, allow a levy outside the caps, or reset taxable value when a house sells. |
| 2028 and later, or conditional | Any change to the constitutional rate ceiling would also need a vote of the people. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Nevada articles.
What to watch
The 2027 session, which begins in February. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your most recent property tax bill or assessment notice
- Your 2026 federal return, once filed, to set 2027 withholding and estimated payments against it
- Any notice from the county or the state about a 2027 exemption or rate change
Questions people ask
Does anything here change the return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Nevada, after the election
No tax question on the ballot. No income tax; the property tax cap is the issue for the 2027 session.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
Questions about this article in Nevada are answered by [your practice name] · [your phone] · [your email address]. We’re looking for an EA or CPA in each Nevada city to hold that city’s seat and take this spot — is that you?
An invitation to Nevada EAs and CPAs
These Nevada pages were written by the editor from the Nevada Department of Taxation’s own publications, and they need a Nevada practitioner’s eye. One enrolled agent or CPA in each Nevada city holds that city’s seat: reads these pages before the filing season and is credited as a reviewer, is named on every page of their city’s edition, and answers its readers’ questions. $1,000 for the 2026 season, the charter price. Take your city’s seat (a two-minute form and a card), tell us you’re interested, write to editor@needtoknowtax.com, or read how it works.
Sources and where to check
- Nevada Constitution, Article 10, Section 1 (subsection 9: no income tax on wages or personal income of natural persons)
- Nevada Department of Taxation: Sales and Use Tax, rates by county
- Nevada Department of Taxation: FY 2026-27 NRS 361.4722 tax cap factors by county (final, March 2026)
- Nevada Department of Taxation: Modified Business Tax FAQs (tips, due date, household employers)
- IRS Topic 503, Deductible taxes (sales tax election, personal property tax, the $40,000 cap)
- Clark County Assessor: Partial Property Tax Abatement
- AB 377 (2025), enrolled: claiming the abatement on the Declaration of Value
- Nevada DMV: Registration Fees and Taxes (Governmental Services Tax)
- Nevada Department of Taxation: Real Property Transfer Tax
- Nevada Department of Taxation: Modified Business Tax
- Nevada Department of Taxation: Commerce Tax FAQs
- Nevada Tax Notes, July 2025: AB 594 and My Nevada Tax