税率

The property tax rate for 卡森城 is set each year around the end of June. This is after budget hearings and review by the State Department of Taxation. These rates are then applied to the assessed values set by the 卡森城 评估员 as of June 30 of each year.

计费

Property taxes are billed each July to the address on file with the 卡森城 评估员's Office. Tax bills are mailed to the property owner even if the taxes are paid by a lender's impound account.

The taxes can be paid in four installments, and Nevada law establishes these due dates:

• 八月第三个星期一
• 十月的第一个星期一
• 一月的第一个星期一
• 三月的第一个星期一

处罚

For each installment date there is a ten day grace period before late penalties are assessed. The penalty schedule is based on the original installment amounts compounded with each additional late installment:

• 第一次逾期付款4%
• 2nd consecutive late installment 5%
• 3rd consecutive late installment 6%
• 4th consecutive late installment 7%

Prior year delinquent taxes accrue interest at the rate of 10% APR monthly.

拖欠

Properties which have taxes due at the end of April each year will be advertised as delinquent in the local newspaper. Should a property have continuing delinquent outstanding taxes at the end of three years the 财务主管 will take a trustee deed to the property and begin the process to sell the property at a tax sale. Each year several properties begin this sale process; however, in actuality, 卡森城 has only had a few parcels sold in the past fifteen years. If there is to be a property tax sale, the local newspaper will give notice on or near the 20th of March each year.