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Nevada Real Property Transfer Tax (RPTT)

Nevada's tax on each deed conveying real property for value, collected by the county recorder and stated per $500 of value or fraction. The base combined rate is $1.95 per $500 in smaller counties, plus up to 5 cents where a county adopts an optional tax; Clark County (Las Vegas) pays $2.55 per $500 ($5.10 per $1,000). Who pays is a matter of contract and local practice, with no statutory rule assigning it to buyer or seller.