Nev. Rev. Stat. ch. 118 § 118.165
Disclosure of portion of rent which represents property taxes; reduction of rent; penalty for failure to reduce rent; enforcement.
Operative Text
1. Unless exempted by subsection 3, every landlord of real property leased or otherwise rented to a tenant, including every landlord of a mobile home park, shall deliver to the tenant in July of each year, and whenever the periodic rent changes, a statement which shows separately for each periodic payment of rent: (a) The amount which represents property taxes paid by the landlord; and (b) The remainder of that payment. 2. If the property rented is one of several upon which the landlord pays taxes together, the amount which represents property taxes must be calculated by: (a) Apportioning the total property tax paid for the year upon the entire property among the individual properties rented according to their respective areas. (b) Reducing the amount so apportioned to each particular property for the year by the appropriate fraction to correspond to the period for which rent on it is paid. 3. This section does not apply to: (a) Any property covered by a written agreement which requires the tenant to pay the property tax or otherwise provides for calculation and notice to the tenant of its amount. (b) Any lodging unless it contains its own cooking and toilet facilities, separate from other living quarters. (c) Any room in a hotel or motel. (d) Any concession within a larger commercial enterprise, or any other property not customarily used separately from adjacent units. (e) Any property for which the rent is a share of sales or profit. 4. The statements required in July 1981 by subsection 1 must show, in addition to the information required as of the date the statement is prepared, the comparable information as of July 1980. Each landlord of property which is subject to this section shall reduce the periodic rent otherwise payable by an amount equal to 90 percent of any reduction from 1980 to 1981 of the amount which represents property taxes as shown in the statements required by that subsection. 5. This section does not purport to regulate the total amount of rent payable. 6. A landlord who fails to reduce the periodic rent in accordance with subsection 4 is liable to each tenant whose rent was not properly reduced for an amount equal to three times the amount which was overpaid by the tenant, unless the landlord shows good cause for the failure. If the tenant made written demand upon his or her landlord at least 20 days before bringing his or her action under this subsection, a judgment for the tenant must include costs and a reasonable attorney’s fee. 7. The Department of Taxation is responsible for enforcing the provisions of this section. ABANDONMENT OF REAL PROPERTY BY TENANT
Nevada Revised Statutes § 118.165 requires landlords to provide tenants with an annual statement each July — and whenever rent changes — that breaks down each periodic rent payment into the portion attributable to property taxes and the remaining amount. Certain properties are exempt, including those where the tenant already pays property taxes directly, hotel and motel rooms, and properties where rent is based on a share of sales or profit. A specific one-time rule from 1981 required landlords to pass through 90 percent of any property tax reduction from 1980 to 1981 as a rent reduction; landlords who failed to do so became liable to affected tenants for three times the amount overpaid.
Plain English — not legal advice.
Under Nev. Rev. Stat. § 118.165, compliant landlords generally prepare and deliver a written rent breakdown statement to each covered tenant every July and whenever the periodic rent amount changes, showing the property-tax portion and the remainder separately. When a property is part of a larger taxed parcel, operators typically apportion the total tax by area and then adjust for the rental period. Landlords should also verify whether their properties fall under one of the statutory exemptions in subsection 3 — such as a written lease that already addresses property tax obligations — before determining whether the disclosure requirement applies.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Section 118.165 of the Nevada Revised Statutes gives tenants the right to receive an annual written statement each July — and at any rent change — showing how much of their rent represents property taxes. If a landlord failed to pass through the 1980-to-1981 property tax reduction as required by subsection 4, a tenant who was overcharged may have a claim for three times the overpaid amount, and a judgment can include costs and a reasonable attorney's fee if the tenant made written demand at least 20 days before filing suit. The Nevada Department of Taxation is designated as the enforcement agency for this provision, and tenant-rights organizations can help tenants understand whether this rule applies to their rental situation.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 22, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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