Disclaimer: This article provides general information about Nevada property tax and does not constitute legal advice. Consult a qualified Nevada real estate attorney for guidance on your specific situation.
Understanding Property Tax Liens vs. Ownership Rights
In Nevada, property tax obligations create a lien in favor of the county—not an ownership interest for the payer. When taxes on real property become delinquent, NRS 361.200 establishes that a lien attaches each January 1 to secure payment of taxes, assessments, penalties and costs. Paying those taxes satisfies the lien but does not transfer title to the payer.
How Tax Lien Sales Work in Nevada
If you want a recognized interest in another person’s property via tax payments, you must follow Nevada’s tax lien sale process under NRS Chapter 361:
- County treasurer advertises and conducts a public sale of delinquent tax liens (NRS 361.420–361.440). See NRS 361.4275 for sale procedures: NRS 361.4275.
- Successful bidders receive a certificate of sale, which evidences a lien against the property (NRS 361.560). For details, see NRS 361.560.
- The certificate holder may pay future taxes and assessments to protect the lien.
- Original owners have a redemption period (generally 3 years) to repay the certificate holder plus interest and costs (NRS 361.440).
- If the owner fails to redeem, the certificate holder may apply for and receive a tax deed, conveying title (NRS 361.580–361.620).
Why Direct Tax Payments Don’t Confer Ownership
If you simply pay someone else’s property tax bill outside the formal lien sale process, Nevada courts treat it as a payment on behalf of the owner—not a step toward title. Absent a written agreement granting you equitable interest or assignment of the tax lien certificate, you have no right to possession or title. At best, you may have a contractual claim for reimbursement.
Key Statutes to Review
- NRS 361.200 – Automatic lien for property taxes.
- NRS 361.4275 – Procedures for tax lien sales: NRS 361.4275.
- NRS 361.440 – Redemption rights of property owners: NRS 361.440.
- NRS 361.560 – Certificate of sale as evidence of lien: NRS 361.560.
- NRS 361.580–361.620 – Tax deed application and issuance.
Helpful Hints
- Review NRS Chapter 361 to understand Nevada’s tax lien sale and redemption process.
- Obtain a written agreement if you pay someone else’s taxes to secure your reimbursement rights.
- Consider bidding at a county tax lien sale rather than paying taxes directly to gain a statutory lien certificate.
- Track deadlines carefully—missed redemption windows can result in certificate-holder applications for a tax deed.
- Consult a Nevada real estate attorney before pursuing tax lien investments or agreements involving property tax payments.