Nevada · reference
Nevada calendar and forms
Every date that matters to a Nevada household in the 2027 filing season: the federal calendar, which is the whole income tax calendar, and the property tax, DMV and business dates Nevada keeps on its own schedule. Then the short list of Nevada forms an ordinary resident actually meets, with the office each goes to. For anyone who lives here.

By Charles Trautman, EA, editor
Need to Know Tax · written from Nevada Department of Taxation sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Nevada practitioner
Nevada has no income tax return, so there is no state due date, no state extension and no state estimated payment. The federal calendar is the income tax calendar: Form 1040 due Thursday, April 15, 2027, the extension to Friday, October 15, and estimated payments on the federal dates. What Nevada adds runs on a July-to-June fiscal year. The property tax bill is mailed once a year, in time to arrive before August 1, and paid in four installments due the third Monday of August and the first Mondays of October, January and March, each with a ten-day grace period. The assessor’s exemption deadline is June 15. The car is taxed every year on the registration anniversary. And a household that owns a business meets the Modified Business Tax at the end of every quarter, the sales tax on the 20th of every month, and the Commerce Tax on August 14.
The forms side is short. The Nevada Department of Taxation has almost nothing to do with an individual who does not own a business. The forms a household meets go to the county assessor, the county recorder, the clerk of the district court or the DMV, and only the business forms go to the Department, through its My Nevada Tax portal.
The 2027 season, dated
| Date | What happens | Form or office |
|---|---|---|
| Monday, August 17, 2026 | First installment of 2026-27 property tax due (third Monday of August); a bill of $100 or less is due in full. Ten-day grace period, then a 4% penalty. | County treasurer |
| Monday, October 5, 2026 | Second installment due (first Monday of October). | County treasurer |
| Tuesday, November 3, 2026 | General election. Two statewide questions, neither on a tax. | Ballot |
| Thursday, December 31, 2026 | Last day of the 2026 tax year: RMDs, charitable gifts, Roth conversions, and a property tax installment paid early to deduct it in 2026. The December notice of assessed value for 2027-28 arrives about now. | |
| Monday, January 4, 2027 | Third installment of 2026-27 property tax due (first Monday of January). | County treasurer |
| Friday, January 15, 2027 | Fourth 2026 federal estimated payment due. No Nevada equivalent. Appeal of the 2027-28 assessed value to the county board of equalization due about now (verify). | 1040-ES; county assessor |
| Wednesday, January 20, 2027 | Sales and use tax return and payment for December 2026 due; the 20th of the month following the period from the January 2026 period onward (AB 594, 2025). | My Nevada Tax |
| Sunday, January 31, 2027 | Modified Business Tax return for October to December 2026 due, the last day of the month after the quarter; filed even at zero (verify the weekend rule). W-2s and most 1099s due from payers by about February 1. | TAX-F003; W-2, 1099 |
| Monday, March 1, 2027 | Fourth and last installment of 2026-27 property tax due (first Monday of March). | County treasurer |
| Thursday, April 15, 2027 | 2026 federal return and balance due; extension request due; first 2027 estimated payment; last day for a 2026 IRA or HSA contribution. No Nevada filing. | 1040, 4868, 1040-ES |
| April or May 2027 | Assessor mails the rental affidavit to owners of duplexes, triplexes, fourplexes and apartments who may qualify for the 3% cap at HUD rents. | County assessor |
| Friday, April 30, 2027 | Modified Business Tax return for January to March 2027 due. | TAX-F003 |
| Tuesday, June 15, 2027 | Exemption affidavits (veteran, disabled veteran, surviving spouse, blind) due to the assessor to apply to the 2027-28 property tax bill; renewal postcards back by the same date. Second 2027 federal estimated payment due. | County assessor; 1040-ES |
| Thursday, July 1, 2027 | Fiscal year 2027-28 begins. Property tax bills go out once for the year; call the treasurer if none arrives by August 1. Postcards for parcels whose ownership document changed during 2026-27 mail after this date; sign and return at once. | County treasurer; county assessor |
| Monday, August 16, 2027 | Commerce Tax return for the July 2026 to June 2027 year due (August 14 is a Saturday, so the next business day). Only for Nevada gross revenue over $4,000,000. First installment of 2027-28 property tax due the same day (third Monday of August). | EXC-F025; county treasurer |
| Wednesday, September 15, 2027 | Third 2027 federal estimated payment due. | 1040-ES |
| Friday, October 15, 2027 | Extended 2026 federal return due. Medicare open enrollment begins; 2028 IRMAA premiums are set from the 2026 return. | 1040 |
| Tuesday, January 18, 2028 | Fourth 2027 federal estimated payment due. | 1040-ES |
| The car has its own date: the Governmental Services Tax is paid when the registration renews each year, on the anniversary of the original registration, and any veteran, disabled veteran, surviving spouse or blind exemption must be claimed at that renewal. A new resident has 30 days from arrival to license and register. | ||
How the property tax year works
Nevada’s fiscal year runs July 1 to June 30, and the bill for it is mailed once a year, with four coupons; the Clark County Treasurer says to call if it has not arrived by August 1. The Clark County Treasurer puts it in capitals: “THESE PAYMENTS ARE NOT QUARTERLY.” The first installment is due the third Monday of August, then the first Mondays of October, January and March, and a payment is on time if received or postmarked within ten days of the due date. The penalty for one late installment is 4% of that installment; let two slip and the first carries 9% and the second 5%; all four carries 22% on the first. Not receiving a bill is not an excuse, and if the mortgage company escrows, the Treasurer still says it is the owner’s job to see that it pays on time.
The calendar matters on the federal return in one way. The installments due in January and March 2027 belong to the 2026-27 bill but are 2027 payments, deductible in 2027; the August and October 2026 installments are 2026 payments. A household near the line between itemizing and the standard deduction can pay the January and March installments in December and move them into 2026. With no state income tax on Schedule A, few Nevada households are near that line, but a year with a car purchase, large charitable gifts or a new mortgage can be the exception, and the Treasurer accepts early payment.
Worked example: paying the January and March coupons in December
A retired couple in Las Vegas, both over 65, with a capped 2026-27 property tax bill of $2,500, $9,000 of mortgage interest, $4,000 of charitable gifts, a sales tax table amount of about $1,800 and $250 of Governmental Services Tax. Their 2026 standard deduction is $32,200 plus $3,300 for age plus the $12,000 senior deduction, $47,500. The 2025-26 bill was $2,427.
| Pay each coupon as it comes due | Pay the January and March 2027 coupons in December 2026 | |
|---|---|---|
| Property tax paid in calendar 2026: January and March 2026 coupons of the 2025-26 bill, plus August and October 2026 coupons of 2026-27 | $1,214 + $1,250 = $2,464 | $1,214 + $2,500 = $3,714 |
| Sales tax election plus car tax | $2,050 | $2,050 |
| Mortgage interest and gifts | $13,000 | $13,000 |
| Itemized total, 2026 | $17,514 | $18,764 |
| Result against the $47,500 standard deduction | Standard | Standard |
Moving $1,250 across December 31 changes nothing for this couple, and would change nothing in 2027 either. Bunching pays only when the doubled year clears the standard deduction, which in Nevada, with no state income tax on the line, takes a larger mortgage or larger gifts than most retired households have. Pay the coupons as they come due.
Two assessor dates sit outside the billing cycle. The notice of assessed value for the coming fiscal year goes out in December and the appeal to the county board of equalization is due in mid-January; the cap limits the bill, not the value, so a wrong value still matters as the base a new owner starts from. And the exemption affidavit must be in by June 15 to reduce the coming year’s bill. The postcard that keeps the 3% cap has no stated deadline; the Clark County Assessor asks for it back “as soon as possible,” and says a new postcard is needed after a document-number change “to keep the 3% abatement for the next year.”
The forms a household meets
| Form | What it does | Filed with, and when |
|---|---|---|
| Declaration of Value | Recorded with every deed; sets the Real Property Transfer Tax ($2.55 per $500 in Clark County, $2.05 in Washoe and Churchill, $1.95 elsewhere) and names the exemption if one applies. Since October 1, 2025 its section 2b, “Property Tax Abatement per NRS 361.4723 and 361.4724,” lets the buyer check “Owner Occupied” to claim the 3% cap at closing. | County recorder, at recording; the title company prepares it |
| Primary-residence postcard or abatement claim form | Claims or restores the 3% cap on an owner-occupied house, condominium, townhouse or manufactured home after any recorded ownership document. Only one Nevada property may be claimed. The rental affidavit does the same for a rental at or below HUD fair market rent. | County assessor; postcards mail after July 1, rental affidavits in April or May; return at once |
| Exemption affidavits: veteran, disabled veteran, surviving spouse, blind | Exempts $3,640, $18,200 to $36,400, $1,820 or $5,460 of assessed value for 2026-27, on the house or against the car’s Governmental Services Tax. Needs a Nevada license or ID plus the DD-214, VA rating letter, death certificate or physician’s certificate. | County assessor, by June 15 for the house; renewal postcard yearly; at the DMV for the car |
| Declaration of Domicile (NRS 41.191) | Sworn statement that Nevada is your permanent home, naming the former residence and any other homes kept. No Nevada tax effect; evidence for the state you left. | Clerk of the district court, county of residence; any time |
| Declaration of Homestead (NRS 115.010) | Protects up to $605,000 of home equity from general creditors. Not a tax form and not the 3% cap claim. | County recorder; notarized; any time |
| Vehicle registration and renewal | Collects the Governmental Services Tax, 4 cents per dollar of depreciated DMV valuation plus 1 cent in Clark and Churchill, and the $33 registration fee. The renewal notice shows the tax on its own line for Schedule A. | Nevada DMV, yearly; new residents within 30 days |
| TAX-F003, Modified Business Tax Return, General Business | For any employer covered by Nevada unemployment insurance: 1.17% of gross wages (tips included) above the $50,000 exemption, less employer-paid health premiums. “All employers must file a tax return regardless of tax due.” Household-only employers are exempt. | Department of Taxation through My Nevada Tax; quarterly, last day of the month after the quarter |
| EXC-F025, Commerce Tax Return | For a business, including a sole proprietor filing Schedule C, E Part I or F, with more than $4,000,000 of Nevada gross revenue in the July-to-June year; rates 0.051% to 0.331% by industry on the excess. Nothing is filed at or under the threshold. Half the tax paid is a credit against the next four quarters of MBT. | Department of Taxation; August 14, or the next business day |
| Sales and use tax return; TAX-F006 Nevada Business Registration; REV-F009 Consumer Use Tax Return | A seller of taxable goods registers, collects sales tax at the county rate (8.375% Clark, 8.265% Washoe, 6.85% state base) and files. A household that buys a taxable item from out of state with no tax collected owes use tax on the consumer return. | Department of Taxation through My Nevada Tax; sales tax by the 20th of the month after the period |
| What is missing is the point: there is no Nevada income tax return, no Nevada withholding form, no Nevada extension and no Nevada estimated payment voucher. Software that asks for a Nevada return should be told there is none. | ||
Filing the federal return from Nevada, and where to check
The federal return is filed from Nevada as from anywhere, electronically with direct deposit, through a preparer, commercial software or the IRS Free File partners; a Nevadan has no state return for any of them to attach. The one thing a Nevada return needs that many do not is both halves of the SALT deduction: property tax, and the sales tax election from the IRS tables plus the actual tax on any car, boat or RV bought in the year, with the Governmental Services Tax from the DMV renewal as a personal property tax (verify). Federal estimated payments matter more here than in a state with pension withholding, because the only withholding a Nevada retiree has is whatever the custodian takes for the IRS; the safe harbors are in Estimated payments.
There is no Nevada refund to track. The Clark County Treasurer’s online system shows the bill, the installments and what has been paid; the Treasurer’s office is at (702) 455-4323, Monday through Thursday, and the Assessor’s abatement line is (702) 455-3882. Business accounts are managed in My Nevada Tax, which added the Modified Business Tax and the Commerce Tax on December 8, 2025 and expects full integration in December 2026. The Department may now send notices electronically unless a taxpayer opts out (AB 594), so a business owner should watch the portal, not just the mailbox.
Behind the scenes: why the bill comes in July and the deadline is June 15
Nevada’s property tax runs on the state’s fiscal year because the counties, cities and school districts that live on it budget on that year. The assessor closes the roll, the district rates are settled in the spring (verify), and the treasurer bills in summer for the year that has just begun; the installments are spread through the following March so that the money arrives as it is spent. Everything that changes the bill has to be settled before the roll closes, which is why an exemption must be claimed by June 15, the Department publishes the year’s abatement caps in March, and the postcard for a parcel that changed hands during the year does not go out until the new year has started on July 1. The December notice and January appeal come early because the value they settle is for a bill eighteen months away.
What to bring
- The 2026-27 property tax bill and the treasurer’s record of what was paid in calendar 2026, for each Nevada parcel
- The closing statement and Declaration of Value for any 2026 purchase or sale
- The DMV renewal receipt for each vehicle, showing the Governmental Services Tax separately
- Bills of sale for any car, boat or RV bought in 2026, for the sales tax
- Federal estimated payments made in 2026, with dates; there are no state payments to list
- For a new resident: the move date, the Declaration of Domicile and the DMV dates, in case the former state asks
- For a business: the four TAX-F003 returns, the sales tax returns, and the EXC-F025 if revenue topped $4,000,000
Questions people ask
Do I file anything with Nevada for income tax?
No. There is no individual return, no extension and no estimated payment. The federal return is the only return. The Nevada filings a household meets are for property tax, with the county, and for the car, with the DMV.
When is my property tax due?
In four installments: the third Monday of August and the first Mondays of October, January and March. For 2026-27 that is August 17, October 5, January 4 and March 1. You have ten days’ grace on each; after that the penalty is 4% of the installment and climbs if more fall behind. The bill arrives once a year, before August 1.
I just bought a house. What do I have to file?
Make sure the Declaration of Value at closing had the “Owner Occupied” box checked in section 2b. If it did not, watch for the assessor’s postcard after July 1 and return it, or file the claim form directly. Record a Declaration of Homestead if you want the creditor protection. Nothing goes to the Department of Taxation.
Can I pay the January and March installments in December?
Yes. The Treasurer accepts early payment, and a payment made in December is a 2026 deduction on Schedule A if you itemize. For most Nevada households the standard deduction wins anyway; run the numbers only in a year with a car purchase, big gifts or a new mortgage.
I have a small business with two employees. What does Nevada want from me?
A quarterly Modified Business Tax return, even when the wages are under the $50,000 exemption and the tax is zero, due the last day of the month after each quarter. A sales tax return by the 20th of each month if you sell taxable goods. The Commerce Tax only if Nevada revenue tops $4,000,000, which it will not. All of it runs through My Nevada Tax.
One federal return, four property tax coupons, one June 15 deadline
Put April 15 and the four Mondays on the calendar, return the assessor’s postcard the week it comes, and claim the exemption by June 15.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
- Declaration of Value, 2026 (Clark County Recorder), with the section 2b abatement claim
- Clark County Assessor: Partial Property Tax Abatement (postcard and rental affidavit)
- Clark County Assessor: Exemptions and affidavits
- NRS 41.191, Declaration of domicile
- Clark County Assessor: Declaration of Homestead
- Nevada DMV: Registration Fees and Taxes
- Form TAX-F003, Modified Business Tax Return, General Business
- Form EXC-F025, Commerce Tax Return and instructions
- Nevada Department of Taxation: all tax forms (TAX-F006, REV-F009 and the rest)
Sources and where to check
- Clark County Treasurer: real property tax information (installment dates, grace period, penalty schedule)
- Clark County Treasurer: FAQs (fiscal year, bills by August 1, ten-day grace)
- Clark County Assessor: Partial Property Tax Abatement
- Clark County Assessor: Exemptions (June 15)
- Nevada Department of Taxation: FY 2026-27 tax cap factors, final
- Nevada Department of Taxation: Modified Business Tax FAQs (due date, tips, household employers)
- Nevada Department of Taxation: Commerce Tax FAQs (threshold, due date, Schedule C filers, MBT credit)
- Nevada Department of Taxation: new sales and use tax filing date, the 20th
- Nevada Tax Notes, July 2025: AB 594, My Nevada Tax Phase 2 and Phase 3
- Nevada Department of Taxation: Sales and Use Tax rates by county
- Nevada Department of Taxation: Real Property Transfer Tax
- Nevada DMV: Vehicle Registration (new residents, 30 days)