State Foreclosure Law Library

nevada

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Nevada — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Nevada is a tax-deed state with an unusual “treasurer-as-trustee” structure. When real-property taxes go delinquent, the county tax receiver issues a trustee’s certificate that authorizes the county treasurer to hold the parcel in trust for the State and county for a 2-year redemption period (1 year for abandoned property), running from the first Monday in June of the certificate year (NRS 361.570). If the owner does not redeem, the tax receiver deeds the property to the county treasurer as trustee (NRS 361.585), and the board of county commissioners may then order a public auction of the trust property (NRS 361.595). Unlike a lien-certificate state, no private investor buys a certificate at the front end; the auction happens only at the end, after trust. Mortgage foreclosure is overwhelmingly non-judicial (deed-of-trust trustee’s sale, NRS 107.080), with no post-sale redemption after a trustee’s sale but a 1-year redemption after a judicial foreclosure (NRS 21.210).

Crucially for surplus recovery, Nevada’s excess-proceeds statute (NRS 361.610) already returns surplus to the former owner / lienholders on a 1-year-claim basis, and caps third-party recovery-agent fees at 10% of the remaining excess proceeds — making Nevada one of the more compliant/recovery-friendly states post-tyler-v-hennepin-county.

0. Identity & Classification

  • Recording unit: county (count: 17 — 16 counties + the consolidated Carson City).
  • Tax sale type: tax deed (no lien certificate is sold at the front end; the treasurer holds a trustee’s deed and later auctions the parcel). [Source: NRS 361.570, 361.585, 361.595 — leg.state.nv.us / Justia]
  • Tax foreclosure process: administrative — there is no court foreclosure action; the tax receiver deeds the parcel to the treasurer as trustee after the redemption period, and the county commissioners order a sale (NRS 361.585, 361.595). [Source: NRS 361.585, 361.595]
  • Mortgage foreclosure process: both, but predominantly non-judicial (deed-of-trust trustee’s sale under NRS 107.080); judicial foreclosure available under NRS Chapter 40. [Source: NRS 107.080; NRS 40.430]
  • Selling authority: county treasurer (as trustee, for tax-deed sales); trustee (deed-of-trust sale); sheriff (judicial-foreclosure/execution sale).
  • Statutory home: Title 32, NRS Chapter 361 (Property Tax — Delinquencies, Trustee’s Certificates, Redemption and Sale) — https://www.leg.state.nv.us/nrs/nrs-361.html ; NRS Chapter 107 (Deeds of Trust) — https://www.leg.state.nv.us/nrs/nrs-107.html ; NRS Chapter 40 (deficiency / judicial foreclosure) — https://www.leg.state.nv.us/nrs/nrs-040.html
  • Tyler v. Hennepin compliance: compliant — NRS 361.610 already provides that, after the county takes its statutory cut (first **10,000), the excess proceeds are held in an interest-bearing account and paid to lienholders of record and the former owner/assessee on a written claim filed within 1 year of recording the deed. Surplus only escheats to the county general fund if no one claims it within that year. [Source: NRS 361.610 — nevada.public.law / findlaw.com] Note: the Tyler-style risk (state keeping equity automatically) is limited here, but the 1-year-then-forfeit rule is itself a potential due-process pressure point post-Tyler; see needs_verification.

1. Tax Sale Mechanics

  • What is sold: a deed — the parcel itself, sold at public auction by the county treasurer after the property is held in trust (NRS 361.595). [Source: NRS 361.595]
  • Bidding method: highest-bid deed — the commissioners order a sale “for a total amount not less than the taxes, costs, penalties and interest legally chargeable against the property,” and the parcel is struck to the highest bidder at public auction. [Source: NRS 361.595]
  • Interest / penalty: delinquent taxes accrue at 10% per annum, assessed monthly, from the date due until paid (subject to exceptions in NRS 360.232 and 360.320). Statutory max ≈ 10%/yr. [Source: NRS 361.570 — nevada.public.law; exact penalty schedule (e.g., 4%/5%/6%/7% quarterly delinquency penalties under NRS 361.483) — needs_verification]
  • Minimum bid composition: delinquent taxes + costs + penalties + interest legally chargeable against the parcel (the floor the commissioners must set). [Source: NRS 361.595]
  • Sale frequency: as scheduled by each county after parcels vest in the treasurer-trustee (not a fixed annual statewide date). [Source: NRS 361.595]
  • Typical month: varies by county (often spring/summer, tied to the first-Monday-in-June trust clock); exact statewide month — needs_verification.
  • Venue: both — in-person and online; larger counties (Clark, Washoe) use online platforms. [Source: Clark County Treasurer; Washoe County Treasurer pages]
  • Platform vendors: county-run portals (Clark County: treasurer.clarkcountynv.gov/auction; Washoe County: washoecounty.gov/treas). (specific third-party vendor per county — needs_verification.)
  • Registration / deposit: set per-county; deposit/registration required before the auction. (exact terms — needs_verification.)
  • Subsequent taxes (“subs”): N/A — Nevada is not a lien-certificate state, so there is no certificate holder paying subsequent-year taxes. The treasurer holds the parcel in trust and continues to assess taxes against the trust property (NRS 361.570). [Source: NRS 361.570]

2. Right of Redemption → see right-of-redemption

  • Pre-sale (in-trust) right: Yes. During the 2-year trust/redemption period (1 year for abandoned property), running from the first Monday in June of the certificate year, the owner may redeem by paying the delinquent taxes, penalties, interest and costs (NRS 361.570). [Source: NRS 361.570]
  • Post-deed reconveyance right: even after the deed to the treasurer-trustee, a qualified person may obtain a reconveyance by paying “the taxes accrued, together with any costs, penalties and interest legally chargeable,” up to 5 p.m. on the third business day before the sale (and within the 90-day window of NRS 361.603); after that, “a reconveyance may not be made.” (NRS 361.585(4)). [Source: NRS 361.585 — nevada.public.law]
  • Who may redeem / reconvey (NRS 361.585(4)): (a) the owner; (b) the beneficiary under a deed of trust; (c) the mortgagee; (d) a judgment creditor; (e) the person to whom the property was assessed; (f) the holder of a contract to purchase the property before conveyance to the treasurer; (g) the Director of DHHS where the owner is/was on Medicaid; (h) the successor in interest of any of the above. [Source: NRS 361.585(4)]
  • Amount formula: delinquent taxes accrued + costs + penalties + interest legally chargeable against the parcel (no separate statutory premium). [Source: NRS 361.585]
  • Premium to certificate holder: none — no private certificate holder exists in Nevada’s tax-deed scheme.
  • Procedure: pay the county treasurer within the trust period (or apply for reconveyance before the 5 p.m. third-business-day cutoff). [Source: NRS 361.570, 361.585]
  • Extinguishment: the right ends at 5 p.m. on the third business day before the sale / expiration of the 90-day NRS 361.603 window, after which the parcel is auctioned and a deed issues to the purchaser. [Source: NRS 361.585, 361.603]
  • Special tolling: general civil disability principles (minors, incompetents) and SCRA protections for servicemembers may apply. (state-specific tolling for the tax-trust redemption clock — needs_verification.)

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

This is the core module for Nevada and is governed almost entirely by NRS 361.610.

  • Belongs to: priority_waterfall → former owner. After the county’s cut, excess proceeds go to recorded lienholders in priority, then to the owner / assessee classes. [Source: NRS 361.610]
  • Distribution / county cut: the treasurer first pays officer-enforcement costs and all taxes owing on the parcel; the county retains the first 10,000; the remainder goes into an interest-bearing account held for the claimants. [Source: NRS 361.610 — findlaw.com / nevada.public.law]
  • Claim waterfall (NRS 361.610(6)):
    1. Lienholders of record in recorded priority — i.e., persons under NRS 361.585(4) paragraphs (b)(deed-of-trust beneficiary), (c)(mortgagee), (d)(judgment creditor), (g)(DHHS/Medicaid), (h)(successors), and recorded municipal/HOA liens;
    2. then the owner / person assessed / contract purchaser — persons under NRS 361.585(4) paragraphs (a), (e) and (f). [Source: NRS 361.610(6); NRS 361.585(4)]
  • Filing venue: the county treasurer that conducted the sale (e.g., Clark County Treasurer’s excess-proceeds portal). [Source: NRS 361.610; Clark County Treasurer]
  • Claim deadline: 1 year after the treasurer’s deed is recorded; the treasurer must approve or deny within 30 days after the 1-year period expires. [Source: NRS 361.610]
  • Escheat: if no claim is filed within 1 year, the treasurer pays the money into the county general fund, and it “must not thereafter be refunded to the former property owner or his or her successors in interest.” (No reclaim-after window — forfeiture is permanent.) [Source: NRS 361.610]
  • Documentation required: a written claim plus proof the claimant is a person entitled under NRS 361.585(4) (deed, recorded lien, assignment, ID); each county supplies an Excess Proceeds Application form. [Source: Clark County Treasurer excess-proceeds page; NRS 361.610]
  • Third-party recovery (excess-proceeds finders / recovery agents) — NRS 361.610:
    • fee_cap_pct: 10 — an agreement to locate, deliver, recover, or assist in the recovery of excess proceeds may not provide for compensation of more than 10 percent of the total remaining excess proceeds. [Source: NRS 361.610]
    • licensing_required: (no specific NRS 361.610 finder-license requirement located — the statute regulates the agreement terms, not a license — needs_verification.)
    • assignment_of_claim_allowed: yes — a claimant may authorize another person by power of attorney, assignment, or other legal instrument to file the claim and collect from the treasurer. [Source: NRS 361.610]
    • contract_disclosure_rules: the recovery agreement must be in writing and signed by the person entitled to reconveyance. (Whether NRS 361.610 mandates disclosure of the total excess-proceeds amount available and that the owner may file for free — needs_verification of exact subsection text.)
    • cooling_off_period: (none located in NRS 361.610 — needs_verification.)
    • prohibited_practices: an agreement exceeding the 10% cap is unenforceable as to the excess. (precise “void/unenforceable” wording — needs_verification.)
    • citation: NRS 361.610. [Source: nevada.public.law / findlaw.com]
  • Notice to former owner required? Yes — the delinquency/notice chain (NRS 361.5648 mailed notice; NRS 361.565 publication + mailed notice) precedes the deed; the surplus then sits claimable for 1 year. [Source: NRS 361.5648, 361.565; whether the treasurer must affirmatively notify the former owner that surplus exists — needs_verification]

4. Mortgage Foreclosure

  • Process: both; non-judicial trustee’s sale under NRS 107.080 is the norm. [Source: NRS 107.080]
  • Timeline (NRS 107.080):
    • Notice of default and election to sell recorded by the beneficiary/trustee (NRS 107.080(2)(b)).
    • Reinstatement/cure period: 35 days for general deeds of trust; for owner-occupied housing, the cure right runs until 5 days before the sale (NRS 107.0805). [Source: NRS 107.080(3), 107.0805]
    • At least 3 months must elapse after recording the notice of default before the power of sale is exercised (NRS 107.080(2)(d)).
    • Notice of sale: published once each week for 3 consecutive weeks in a newspaper, and posted 20 days in a public place and on the property (NRS 107.080(4)). [Source: NRS 107.080(4)]
  • Reinstatement right: yes — cure the arrears/fees per NRS 107.080(3) / 107.0805 (35 days, or up to 5 days before sale for owner-occupied). [Source: NRS 107.080, 107.0805]
  • Redemption after sale: none after a non-judicial trustee’s sale — title vests in the purchaser, no statutory post-sale redemption. A 1-year redemption exists only after a judicial foreclosure/execution sale (NRS 21.210). [Source: NRS 107.080; NRS 21.210]
  • Deficiency judgment: allowed — on application within 6 months of the foreclosure/trustee’s sale, after a fair-value hearing (NRS 40.455). The judgment is capped by a fair-value offset: the lesser of (debt − fair market value at sale) or (debt − sale price), plus interest/costs (NRS 40.459). [Source: NRS 40.455 — Justia; Nolo Nevada foreclosure summary] Nevada also restricts deficiencies against certain owner-occupied / purchase-money residential borrowers (NRS 40.455(3), 40.4638). (exact owner-occupied deficiency bar wording — needs_verification.)
  • One-action rule: Nevada follows a one-action rule for debts secured by real property (NRS 40.430) — the creditor must generally proceed against the security first. [Source: NRS 40.430; precise scope/exceptions — needs_verification.]
  • Surplus distribution: trustee-sale surplus is distributed to junior lienholders by priority, then the trustor/owner (NRS 107.080 framework / general foreclosure-surplus law). (exact NRS subsection for trustee-sale surplus order — needs_verification.)
  • Sale officer: trustee (non-judicial); sheriff (judicial/execution).

5. Sale Procedure Playbooks

  • Treasurer (tax-deed) sale — ordered steps → see treasurer-sale
    1. Taxes go delinquent; tax receiver mails delinquency notice (NRS 361.5648) and publishes (NRS 361.565).
    2. Tax receiver issues a trustee’s certificate; treasurer holds the parcel in trust for 2 years (1 year if abandoned) from the first Monday in June (NRS 361.570).
    3. Owner/lienholder may redeem any time during the trust period (NRS 361.570).
    4. If unredeemed, tax receiver deeds the parcel to the treasurer as trustee (NRS 361.585).
    5. Board of county commissioners orders a public auction; minimum = taxes + costs + penalties + interest (NRS 361.595). A qualified person may still reconvey until 5 p.m. the third business day before sale (NRS 361.585).
    6. Parcel struck to highest bidder; treasurer deeds to purchaser; excess proceeds held under NRS 361.610.
    7. Claimants file for surplus within 1 year; unclaimed surplus escheats to the county general fund (NRS 361.610). [Source: NRS 361.5648, 361.565, 361.570, 361.585, 361.595, 361.610, 361.603]
  • Trustee / sheriff sale — ordered steps → see sheriff-sale
    1. Default → beneficiary/trustee records notice of default and election to sell (NRS 107.080(2)).
    2. Cure period (35 days / owner-occupied until 5 days before sale) (NRS 107.080(3), 107.0805); owner-occupied residences may invoke foreclosure mediation (NRS 107.086).
    3. After ≥ 3 months, record/publish/post notice of sale (3 weeks’ publication, 20 days’ posting) (NRS 107.080(4)).
    4. Auction; trustee’s deed to highest bidder; no post-sale redemption.
    5. Deficiency by application within 6 months, fair-value capped (NRS 40.455, 40.459). [Source: NRS 107.080, 107.0805, 107.086, 40.455, 40.459]
  • Notice requirements: tax — mailed delinquency notice (NRS 361.5648) + publication + mail to last known address (NRS 361.565); trustee — notice of default + notice of sale published 3 weeks / posted 20 days (NRS 107.080(4)). [Source: NRS 361.5648, 361.565, 107.080]
  • Upset bid / confirmation: no statutory upset-bid mechanism; trustee’s sales are final without judicial confirmation; tax-deed sales are by commissioner order (NRS 361.595). (judicial-foreclosure confirmation under NRS Ch. 40 — needs_verification.)
  • Payment terms: set in the notice of sale (cash/certified funds, typically same/next day for trustee sales). (tax-deed auction payment terms per county — needs_verification.)
  • Deed issued: treasurer’s (tax) deed (NRS 361.595 — conveys without warranty) or trustee’s deed (NRS 107.080); neither carries a statutory warranty of title.

6. Due Process & Notice → see due-process-notice

  • Standard: notice “reasonably calculated” to apprise the owner (mullane-v-central-hanover), with actual mailed notice to record interest-holders (mennonite-v-adams), and additional reasonable steps when mail is returned (jones-v-flowers).
  • Nevada application: NRS 361.565 requires both publication to all delinquent taxpayers and notice by mail to each taxpayer at the last known address; NRS 361.5648 layers an additional mailed delinquency notice. In bogart-v-lathrop (1974) the Nevada Supreme Court held that a failure to give the statutorily required (mailed) notice renders the subsequent tax deed void — a jurisdictional defect not cured by the curative statute (NRS 361.590), and to which the 3-year limitation does not apply. Mere defects of form or mode of notice, by contrast, are cured by NRS 361.590 and render the deed only voidable. [Source: Bogart v. Lathrop, 90 Nev. 230, 523 P.2d 838 (1974) — Justia]
  • Consequence of defective notice: void if a jurisdictional notice failure (no required mailed notice at all); voidable / cured if only a defect of form (NRS 361.590; Bogart). [Source: Bogart v. Lathrop; NRS 361.590]
  • Leading cases: bogart-v-lathrop, mullane-v-central-hanover, mennonite-v-adams, jones-v-flowers, tyler-v-hennepin-county.

7. Title & Marketability

  • Deed warranty level: treasurer’s tax deed / trustee’s deed convey without warranty (quitclaim-quality); the purchaser takes the interest foreclosed.
  • Marketable immediately? No — tax-deed purchasers typically must quiet title before the parcel is readily insurable/marketable; underwriters commonly require it given Bogart-style void-deed risk. (insurer practice — needs_verification.)
  • Quiet title required? Practically yes for tax-deed parcels.
  • SOL to challenge the deed: a 3-year limitation generally applies to attacks on a tax deed, but it does not run where the deed is void for a jurisdictional notice defect (Bogart v. Lathrop). [Source: Bogart v. Lathrop; exact statutory SOL section — needs_verification.]
  • Title insurance availability: generally limited until a quiet-title judgment for tax-deed parcels.
  • Common defects: missing/defective mailed delinquency notice (void per Bogart), unrecorded interests, missed lienholders, HOA super-priority extinguishment disputes (SFR), redemption/reconveyance timing disputes.

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
bogart-v-lathrop (90 Nev. 230, 523 P.2d 838)1974due_process / sale_procedureA failure to give the statutorily required mailed notice (NRS 361.565) of assessment/delinquency/sale/redemption is a jurisdictional defect that renders the tax deed void; such a void deed is not cured by NRS 361.590 and the 3-year limitation does not apply. Form/mode defects, by contrast, are cured (voidable only).https://law.justia.com/cases/nevada/supreme-court/1974/7140-1.html
sfr-investments-pool-1-v-us-bank (130 Nev. 742, 334 P.3d 408)2014surplus / sale_procedureAn HOA super-priority lien under NRS 116.3116 is a true priority lien; its non-judicial foreclosure extinguishes a first deed of trust, reordering who holds equity/surplus after a sale.https://law.justia.com/cases/nevada/supreme-court/2014/63078.html
tyler-v-hennepin-county (598 U.S. 631)2023surplus / due_processRetaining surplus equity beyond the tax debt is an unconstitutional taking under the Fifth Amendment — the federal benchmark Nevada’s NRS 361.610 excess-proceeds-claim scheme is measured against.https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf
jones-v-flowers (547 U.S. 220)2006due_process / redemptionWhen mailed tax notice is returned unclaimed, the State must take additional reasonable steps before taking the property — the standard NRS 361.565 mailed-notice cases are read against.https://supreme.justia.com/cases/federal/us/547/220/

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — a Chapter 7/13 filing stays both the tax-trust sale process and a NRS 107.080 trustee’s sale; the redemption/reconveyance and claim clocks may be affected. (state-specific tolling — needs_verification.)
  • federal-tax-lien-redemption — the IRS holds a 120-day right to redeem after a sale where a federal tax lien is junior (26 U.S.C. § 7425); the U.S. must receive notice. (interaction with NV tax-deed/trustee sale — needs_verification.)
  • heirs-property — successors in interest of the owner/assessee may redeem, reconvey, and claim excess proceeds under NRS 361.585(4)(h) and NRS 361.610. [Source: NRS 361.585(4)(h), 361.610]
  • hoa-super-priority — Nevada is the leading super-priority state: an HOA’s assessment lien (NRS 116.3116) is super-priority over a first mortgage and, on non-judicial foreclosure, extinguishes it (SFR Investments v. U.S. Bank, 2014); this directly governs who captures equity/surplus. [Source: SFR Investments v. U.S. Bank, 334 P.3d 408]
  • anti-deficiency — deficiency capped by fair-value offset (NRS 40.459) and restricted for certain owner-occupied/purchase-money residential loans (NRS 40.455(3), 40.4638). (exact bar — needs_verification.)
  • void-vs-voidable — jurisdictional notice failure ⇒ void tax deed (no SOL); form defect ⇒ voidable/cured by NRS 361.590 (Bogart v. Lathrop).
  • third-party-recovery-rules — recovery-agent fees on tax excess proceeds are capped at 10% of remaining excess proceeds (NRS 361.610). [Source: NRS 361.610]

10. Operations

  • Where records live: county Recorder (deeds, deeds of trust, notices of default/sale, trustee’s certificates), county Treasurer (tax trust, redemptions, excess-proceeds account), District Court (judicial foreclosure / quiet title), Nevada State Treasurer Unclaimed Property (general unclaimed property — note tax excess proceeds escheat to the county general fund, not state UP).
  • Public portals: leg.state.nv.us (NRS); county treasurer sites — Clark (treasurer.clarkcountynv.gov/auction), Washoe (washoecounty.gov/treas), Nye (nyecountynv.gov); Nevada Supreme Court opinions (nvcourts.gov); unclaimed.nevadatreasurer.gov.
  • Typical costs: county takes first 10,000 of excess proceeds off the top (NRS 361.610); recording/auction fees per county.
  • Typical timelines: 2-year trust/redemption (1 yr abandoned) from first Monday in June; reconveyance until 5 p.m. third business day before sale; excess-proceeds claim within 1 year of deed recording; trustee sale ≥ ~3 months from notice of default; deficiency application within 6 months of sale.
  • Key agencies: County Treasurers, County Recorders, Boards of County Commissioners, Nevada District Courts, Nevada State Treasurer (unclaimed property).
  • Useful forms: trustee’s certificate (NRS 361.570); treasurer’s deed (NRS 361.595); Excess Proceeds Application (county treasurer); notice of default / notice of sale (NRS 107.080).

11. Meta

Legal information, not legal advice. This page summarizes Nevada statutes and case law as of the last_verified date and may be incomplete or out of date. Verify against the cited primary sources and consult a licensed Nevada attorney before acting.

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