Michele W. Shafe, Assessor
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.
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.
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.
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).
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
|City of Henderson
|City of Las Vegas
|City of Mesquite
||Indian Springs Town
|City of North Las Vegas
||Mt. Charleston Town
||Moapa Valley Town
||Spring Valley Town
||Sunrise Manor Town
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.
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-
to look up a tax rate.
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.
Supplemental Improvement Account Number
This account number is a tax billing identification
number which is used when the supplemental value is billed through the