Briana Johnson, Assessor

heading definitions


Parcel Number

The Assessor's Parcel Number (sometimes called APN) is used to identify each property in Clark County to be assessed. The Assessor's Parcel Data Systems division assigns these numbers. The office is converting the old nine-digit parcel numbers into geographically based eleven-digit parcel numbers. The new number does not change the property's legal description, only the identification number. As of December 1996, over 90% of the parcels in Clark County had been assigned new parcel number.

The two formats of parcel numbers are:

OLD FORMAT XXX-XXX-XXX
NEW FORMAT XXX-XX-XXX-XXX

Old Parcel Number Format

The old parcel number is displayed in three 3 character fields (example: 440-211-047). The first 3 characters identifies the Assessor Map Book in which the parcel is located. The next 3 characters represents the Page and Point Page in the Map Book. The Point Page (6th character) identifies the following:

  • 0 - The parcel is on an acreage page
  • 1-9 - The parcel is in a single family subdivision
  • alpha - The parcel is in a planned unit development

The last 3 characters of the parcel number is an arbitrary number given to each parcel on a page.

New Parcel Number Format

The new parcel number is displayed as the following example shows: 162-35-113-001. The first 3 characters are the Assessor Map Book, which is a code for the township and range. The next 2 characters are the Section number inside the township and range. The next character is the Page number (0-8). The next 2 digits are the Subdivision / Sequence Number. If this number is 00 through 09 it denotes acreage parcels. If this number is 10 through 89 it identifies individual subdivisions. The last 3 characters of the parcel number is an arbitrary number given to each parcel to make it unique within a subdivision or acreage area.

Owner Name

The property owner's name(s) are maintained for assessment and tax billing use only. These are obtained from legally recorded documents. A maximum of two lines of owners' names are displayed in the current parcel record. If more owners are on our record than can be displayed in two lines, the term "ETAL" will show at the end of the first owners name line. All owner's names are cross-referenced to the parcel.

Mailing Address

The mailing address shown is used by the County Treasurer to mail real property tax bills. Both public and private entities use these public records. This mailing address may be changed by the property owner(s). Click here for information on Real Property Mailing Address Changes.

Location Address

The location address shown is the primary address that has been assigned to the parcel. Some vacant parcels have not been assigned an address. Each city assigns the addresses within its own boundary. The County Building Department assigns addresses to the unincorporated areas in the county. This address is used for location purposes only (not for mailing); however in many cases this location address is the same as the mailing address (see mailing address above).

City/Township

The information shown indicates the name of the legal city or township the parcel is located in. If the parcel does not lie within a city or township it is considered to be in the Unincorporated County area. The City/Township is not necessarily the city one would use for mailing purposes. Many towns located in the Las Vegas valley area use "Las Vegas" as the mailing city. The following is a list of cities and towns in Clark County.

 

Cities in Clark County Towns in Clark County
   
City of Boulder City Bunkerville Town
City of Henderson Enterprise Town
City of Las Vegas Glendale Town
City of Mesquite Indian Springs Town
City of North Las Vegas Laughlin Town
Mt. Charleston Town
Moapa Town
Moapa Valley Town
Paradise Town
Searchlight Town
Spring Valley Town
Summerlin Town
Sunrise Manor Town
Whitney Town
Winchester Town

 

Assessor Description

The assessor description is used to help locate and/or index the location of the property. The description is usually derived from the legal description of the property present in the recorded document of sale. The assessor description should not be considered to be the legal description of the parcel.

Tax District

The tax district is a three digit code which identifies the taxing district in which the parcel is located. Tax districts may be created or eliminated by circumstances such as city annexations or debt expiration. A tax rate is associated with each tax district. The tax rate multiplied by each $100 of assessed value results in the property tax amount. For more information regarding tax rates, please contact the Clark County Manager's Office - Budget Division at 702- 455- 3530.

Click here to look up a tax rate.

Incremental Land

Values determined by the Assessor that are the result of any improvement to, and/or change in actual or authorized use of the property, may result in taxes that are excluded from the prior year's tax cap abatement.

Incremental Improvements

Values determined by the Assessor that are the result of any improvement to, and/or change in actual or authorized use of the property, may result in taxes that are excluded from the prior year's tax cap abatement.

Supplemental Improvement Value

This is additional value for newly constructed improvements that exist as of July 1st not assessed on the closed tax roll.   This value is placed on the Treasurer's tax bill.