The governing law
Nevada is a tax deed state. Counties do not auction tax lien certificates to investors. When property taxes go unpaid, the county tax receiver issues a trustee's certificate to the county treasurer on the first Monday in June, and the treasurer holds the parcel in trust for the State and county. The owner has 2 years from the certificate date to redeem, or 1 year if the property was determined abandoned. An unredeemed parcel is deeded to the county treasurer as trustee, and the board of county commissioners may then order the treasurer to sell it at a noticed public sale for at least the taxes, costs, penalties and interest owed. The winning buyer receives a quitclaim deed. The whole process is governed by NRS Chapter 361.
NRS Chapter 361
Read the statuteProperty Tax
NRS 361.483
Read the statuteTime for payment of taxes; penalties
NRS 361.5648
Read the statuteMailing of notice of delinquent taxes
NRS 361.570
Read the statuteTrustee's certificate issued to the county treasurer
NRS 361.585
Read the statuteDeeds to the county treasurer as trustee; reconveyance
NRS 361.590
Read the statuteEffect of deeds to the county treasurer as trustee
NRS 361.595
Read the statuteConveyances of property held in trust; sale procedure
NRS 361.600
Read the statuteLimitation of action to recover land sold for taxes
NRS 361.610
Read the statuteDisposition of proceeds; claims for excess proceeds
Want the mechanics in plain English instead of statute numbers? See how to buy in Nevada, the redemption period, and the full Nevada walkthrough.
Statute citations verified Aug 16, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.