Nevada Real Property Transfer Tax Exemption at Death

When you are recording documents to transfer your deceased spouse's property into your name, you will encounter something called the Real Property Transfer Tax — and a Declaration of Value form that asks you to either pay it or claim an exemption. Most transfers at death qualify for a full exemption, but only if you cite the correct exemption code. Miss it, and the county recorder will collect the tax on what should have been a tax-free transfer.

This post covers exactly which transfers are exempt, what codes to cite, and what recording fees you will actually owe at the Clark County and Washoe County recorder offices.

What the Real Property Transfer Tax Is

Nevada's Real Property Transfer Tax (RPTT) is a transfer tax imposed on conveyances of real property. The rate varies by county:

• Washoe County: approximately $2.05 per $500 of assessed value (or fraction thereof)
• Clark County: approximately $2.55 per $500 of value
• Other Nevada counties: rates vary; check with the specific county recorder

On a $400,000 home in Washoe County, the RPTT would be roughly $1,640 — a meaningful amount that you should not pay if you qualify for an exemption.

The tax is calculated based on the value declared on the Declaration of Value form (NV Form LGS-5) that must accompany every recorded deed or property transfer document.

Which Death-Related Transfers Are Exempt

Nevada law provides several exemptions relevant to transfers following a death. The key exemptions are:

Transfer to heirs via probate order: When a probate court order directs real property to be distributed to an heir, that transfer is generally exempt from RPTT.

Surviving joint tenant claiming property: When a surviving joint tenant records an Affidavit of Death of Joint Tenant, the transfer is exempt. The surviving joint tenant is not acquiring new property — they are extinguishing the deceased joint tenant's interest in property they already co-owned.

Transfer on Death deed acceptance: When a TOD deed beneficiary records an acceptance affidavit, this transfer is generally treated as exempt under the inheritance/bequest exemption.

Transfer to surviving spouse as community property: Transfers that confirm or formalize surviving spouse rights in community property typically qualify for the gift/inheritance exemption.

The specific exemption codes to cite on the Declaration of Value form are established by the Nevada Department of Taxation. For inheritance-based transfers, the applicable code is typically the gift or inheritance exemption. The county recorder's office can provide the current code list — it is worth confirming before you submit, as the codes do not change frequently but county offices occasionally update their instructions.

The critical step is that you must check the appropriate exemption box and enter the correct code on the Declaration of Value form. If you leave the exemption section blank or check the wrong box, the recorder will calculate RPTT based on the declared value and collect it at the window. Correcting a mis-paid tax after the fact requires a formal refund request and can take months.

Clark County Recording Fees

Clark County, which covers Las Vegas and the surrounding area, charges a base recording fee of $42.00 per document. Additional fees apply for pages beyond the first — typically $1.00 per additional page.

For an Affidavit of Death of Joint Tenant, which is typically a short one- or two-page document, you will generally pay the $42.00 base fee. If you attach a certified death certificate as an exhibit, that may add pages and additional fees depending on how the document is organized.

Technical requirements for Clark County recording:

• The document must be notarized.
• A certified death certificate must be included.
• The property's 11-digit Assessor's Parcel Number (APN) must appear in the upper right corner of the first page of the document.
• A 3-inch by 3-inch blank space must be left in the upper right corner of the first page for the recorder's stamp. The APN goes above or adjacent to this space, not inside it.

If your document does not meet these formatting requirements, the recorder's office will reject it at the window and you will need to reformat and resubmit. The APN and blank space requirements are among the most common reasons for rejection.

Washoe County Recording Fees

Washoe County, which covers Reno and the surrounding area, charges recording fees based on page count. As of 2026, the base fee for a standard document is in the range of $25-30 for the first page, with per-page fees for additional pages.

Washoe County's exact fee schedule is available at the Washoe County Recorder's office and changes periodically. Confirm current fees before you arrive, as the amounts in this post reflect conditions at the time of writing.

The same technical requirements for notarization, certified death certificate inclusion, APN, and blank recording label space apply in Washoe County.

Documents That Typically Need to Be Recorded

When administering a Nevada estate involving real property, the following documents commonly need to be recorded with the county recorder:

Affidavit of Death of Joint Tenant: Records the death of a joint tenant and extinguishes their interest in the property, leaving title solely in the surviving joint tenant's name. This is typically the fastest and simplest recording for surviving spouses who held property as joint tenants.

Affidavit Accepting Transfer on Death Deed: The TOD deed beneficiary records this document along with a certified death certificate to complete the property transfer. Remember the 18-month creditor window discussed separately — recording this document starts the clock but does not resolve the title insurance problem.

Court Order or Decree of Distribution: If the property passes through probate, the court will issue a Decree of Distribution or similar order directing the transfer. A certified copy of that order must be recorded with the county recorder to clear title.

Petition to Confirm Title (NRS 148.410): If assets were accidentally left out of a trust — a common problem when homes are refinanced off a trust or vehicles are purchased without being titled in trust — NRS 148.410 allows petitioning the court to recognize true ownership and cure the funding error. The resulting order is then recorded.

TOD Deed Revocation: If the property owner changed their mind about a TOD deed before death, the revocation must have been recorded to be effective. Unrecorded revocations are generally not valid against third parties.

What to Prepare Before You Go to the Recorder's Office

Recording in person is still the most reliable method for death-related property documents in Nevada. Before you go:

• Confirm the document meets the county's formatting requirements (APN, blank space, notarization).
• Bring at least two certified copies of the death certificate — you will attach one to the recording package and keep one for your records.
• Have the Declaration of Value form completed with the correct exemption code.
• Bring payment for the recording fee (most county recorders accept cash, check, and credit card, but verify ahead of time).
• If submitting an Affidavit of Death of Joint Tenant, bring the original recorded deed showing the joint tenancy to confirm you have the legal description correct.

The Nevada Survivor Benefits Navigator includes a complete checklist for real property transfers after death in Nevada — from the Affidavit of Death of Joint Tenant through the Declaration of Value exemption codes and county recorder requirements — alongside every other survivor benefit step for the first year after loss.

See more Nevada guides →