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Nevada

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Nevada — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-10.

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 $300 + 10% of the next $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) (NRS 361.570). In addition, NRS 361.483 imposes escalating installment- delinquency penalties: 4% on one missed installment; 5% on two missed installments; 6% on three missed installments; 7% on the full-year delinquent amount. These penalties are cumulative with the 10%/yr interest and must all be paid on redemption/reconveyance. [Source: NRS 361.570 — nevada.public.law, retrieved 2026-06-10; NRS 361.483 — nevada.public.law, retrieved 2026-06-10]
  • 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 $300 of excess proceeds plus 10$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 — NRS 361.610 regulates the terms of recovery agreements (written form, 10% cap) but does not impose a separate licensing requirement on recovery agents. No NRS chapter specifically licensing excess- proceeds finders for tax-deed surplus has been located. [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-10; NRS Chapter 361 reviewed]
    • 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 (NRS 361.610(11)). The statute does not mandate disclosure of the total excess-proceeds amount available or notice of the owner’s right to file for free; no such disclosure requirement appears in NRS 361.610. [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-10]
    • cooling_off_period: None. NRS 361.610 contains no cooling-off period for recovery agreements. [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-10]
    • prohibited_practices: the statute’s exact wording is that a recovery agreement “may not provide for a fee of more than 10 percent” of the total remaining excess proceeds (NRS 361.610(11)). There is no express “void” or “unenforceable” declaration in the statute — the excess simply may not be agreed to. [Source: NRS 361.610(11) — nevada.public.law, retrieved 2026-06-10]
    • citation: NRS 361.610(11)-(12). [Source: nevada.public.law, retrieved 2026-06-10]
  • Notice to former owner required? The pre-sale delinquency/notice chain (NRS 361.5648 mailed delinquency notice; NRS 361.565 publication + mailed notice) is required before the deed issues. However, NRS 361.610 does not impose an affirmative duty on the county treasurer to notify the former owner that excess proceeds exist after the sale — the burden falls on eligible claimants to file within the 1-year window. The statute places the obligation to file on the claimant; unclaimed surplus forfeits permanently. [Source: NRS 361.5648, 361.565 — nevada.public.law, retrieved 2026-06-10; NRS 361.610 reviewed — no affirmative post-sale surplus-notice duty found, retrieved 2026-06-10]

▸ For Investors / Operators — Nevada is a tax-deed state with a treasurer-as-trustee structure: no certificate is sold at the front end, and the parcel is auctioned only after a 2-year trust period (NRS 361.595). Before committing capital, weigh the redemption/reconveyance risk (§2/2b — redemption runs the 2-year trust period (1 year if abandoned) from the first Monday in June, and a qualified person may reconvey until 5 p.m. the third business day before the sale under NRS 361.585(4)), the path to marketable/insurable title (§5b — quiet title under NRS 40.010 plus the NRS 361.600 2-year bar, against the void-deed risk of bogart-v-lathrop for jurisdictional notice failures), and which liens survive (§7b — the NRS 116.3116 HOA super-priority lien (Nevada is the leading super-priority state per sfr-investments-pool-1-v-us-bank) and the IRS §7425 120-day redemption).

▸ For Former Owners — When a Nevada tax-deed auction produces more than the taxes, costs, penalties, and interest, the excess proceeds — after the county’s first $300 plus 10% of the next $10,000 — are held in an interest-bearing account and paid to recorded lienholders and then the former owner/assessee on a written claim filed with the county treasurer within 1 year of the deed’s recording (NRS 361.610). The deadline is unforgiving: unclaimed surplus escheats permanently to the county general fund with no later reclaim. Recovery-agent fees on excess proceeds are capped at 10% of the remaining amount (NRS 361.610).

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 under NRS 40.462 (“Distribution of proceeds of foreclosure sale”), which governs all Nevada foreclosure sales “except as otherwise provided by specific statute.” The priority order is: (a) reasonable expenses and costs of sale (including trustee’s fees); (b) satisfaction of the primary secured obligation; (c) satisfaction of obligations secured by junior mortgages or liens in their order of priority; (d) any remaining balance to the debtor or the debtor’s successor in interest (NRS 40.462(2)(a)–(d)). NRS 107.080 itself does not contain a separate surplus- distribution subsection; NRS 40.462 is the governing provision. [Source: NRS 40.462 — nevada.public.law, retrieved 2026-06-10]
  • 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 no statute of limitations applies (the court referred to the then-3-year period in NRS 361.600, which has since been amended to 2 years; the core holding — that the SOL does not run against a void deed — remains good law). 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; NRS 361.600 (current 2-yr SOL) — nevada.public.law, retrieved 2026-06-10]
  • 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: NRS 361.600 provides a 2-year limitation — “No action or counterclaim for the recovery of lands sold for taxes lies unless it is brought or interposed within 2 years after the execution and delivery to the purchaser of the quitclaim deed therefor by the county treasurer.” The Bogart v. Lathrop (1974) court referred to a “3-year limitation” then in NRS 361.600, but the statute was subsequently amended and now provides 2 years. The key rule from Bogart — that the limitation does not run where the deed is void for a jurisdictional notice defect — continues to apply: a void-deed challenge carries no SOL. [Source: NRS 361.600 — nevada.public.law, retrieved 2026-06-10; Bogart v. Lathrop, 90 Nev. 230, 523 P.2d 838 (1974)]
  • 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 no statute of limitations applies (court referred to the then-3-year period in NRS 361.600, since amended to 2 years; the core no-SOL holding for void deeds remains good law). 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, 743, 334 P.3d 408, 409)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. Post-2015 (SB 306): if the lender pays the super-priority amount ≥ 5 days before the HOA sale (NRS 116.31164/31166), the first DOT survives.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 $300 + 10$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).

2b. Redemption Advanced

Assignability of the Redemption / Reconveyance Right

Nevada’s reconveyance right (NRS 361.585(4)) does not expressly permit the bare statutory right to be assigned to an unrelated stranger in the same way a contract right may be assigned. Instead, the statute grants reconveyance standing to a defined list of persons — owner, deed-of-trust beneficiary, mortgagee, judgment creditor, person to whom the property was assessed, contract purchaser, the DHHS Director for Medicaid estate-recovery, and “the successor in interest of any person specified in this subsection.” [Source: NRS 361.585(4) — nevada.public.law, retrieved 2026-06-02]

  • Assignable (to listed classes): Effective yes — a person in any of the NRS 361.585(4) categories can take by deed, inheritance, or contract assignment and step into the predecessor’s redemption/reconveyance shoes. “Successor in interest” (§(h)) is broad enough to cover a buyer of the equity.
  • Assignable to an unrelated third party with no pre-existing interest: Not explicitly authorized; NRS 361.585(4) grants standing only to enumerated classes. (Whether a bare assignment of the redemption right to an outside speculator — a person not otherwise a successor in interest — is enforceable — needs_verification.)
  • Restrictions: The right expires absolutely at 5 p.m. on the third business day before the sale and cannot be exercised after that cutoff regardless of assignment (NRS 361.585(4)). [Source: NRS 361.585 — nevada.public.law, retrieved 2026-06-02]
  • Purchase mechanism: Transfer within the listed classes occurs through the ordinary instruments by which those interests are created — deed, recorded assignment, judgment lien, deed of trust endorsement. No court approval is required; the treasurer accepts proof of standing.

Equitable Redemption

  • Distinct from statutory? Yes — equitable redemption (the right to pay the debt and redeem before a sale is consummated) is conceptually distinct from the statutory trust-period/reconveyance right under NRS 361.570/361.585, though they overlap in practice.
  • Available pre-sale only: Equitable redemption operates in the window before the tax deed issues. Nevada courts have not explicitly codified a separate equitable redemption doctrine for tax sales; NRS 361.585(4) substantially codifies who may redeem in equity. (State-specific equitable-redemption case law outside the statutory framework — needs_verification.)
  • Notes: The Nevada Supreme Court in Bogart v. Lathrop (90 Nev. 230, 523 P.2d 838 (1974)) held that a void tax deed (jurisdictional notice failure) is not cured by the curative statute, and the limitation period (then 3 years; now 2 years under the current NRS 361.600) does not apply to a void deed — effectively recognizing a perpetual equitable right to challenge in the void-deed context. [Source: Bogart v. Lathrop — https://law.justia.com/cases/nevada/supreme-court/1974/7140-1.html, retrieved 2026-06-02; NRS 361.600 — nevada.public.law, retrieved 2026-06-10]

Installment Redemption

  • Permitted: Not authorized under NRS 361.570 or 361.585 — the statutes require payment of the full delinquent amount (taxes + costs + penalties + interest) to reconvey. (Any installment-payment plan availability per county policy — needs_verification.)

Assignment of Trustee’s Certificate / Deed Mid-Redemption

Nevada is a tax-deed state, not a lien-certificate state. No private investor receives a certificate at the front end; the county treasurer holds the parcel in trust. Once the auction occurs and the treasurer’s deed issues to the purchaser (NRS 361.595), the deed is a recorded real-property instrument that the purchaser may freely convey by deed to any third party — standard real-property transfer rules under NRS Chapter 111 apply. There is no statutory restriction on the tax-deed purchaser assigning or conveying the deed after delivery. [Source: NRS 361.595 — nevada.public.law, retrieved 2026-06-02; NRS Chapter 111 — leg.state.nv.us]

3b. Surplus Advanced

Claim Assignability

  • Full assignment permitted: Yes. NRS 361.610(12) expressly authorizes a claimant to authorize another person “by means of a written agreement entered into pursuant to subsection 11, power of attorney, assignment or any other legal instrument” to file the claim and collect the proceeds from the county treasurer. This language supports outright assignment of the claim, not merely a fee-agreement/contingency-fee arrangement. [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-02]
  • Legal distinction (assignment vs. fee agreement): NRS 361.610(11) caps “recovery assistance” fee agreements at 10% of the total remaining excess proceeds (exact wording: the agreement “may not provide for a fee of more than 10 percent”). The statute separately authorizes full assignment via power of attorney or assignment instrument under NRS 361.610(12). Whether the 10% cap applies when the owner assigns the entire claim (rather than merely entering a fee agreement) is not expressly resolved in the statute — the cap text targets “fee agreements,” while subsection 12 authorizes “assignment.” (Exact interaction between outright- assignment and fee cap — needs_verification.)
  • Citation: NRS 361.610(11)-(12) — nevada.public.law, retrieved 2026-06-10.

Statute of Limitations

  • Period: 1 year.
  • Trigger: The 1-year clock runs from the date the county treasurer’s deed is recorded (NRS 361.610(7)). [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-02]
  • Consequence of lapse: After 1 year without a claim, the treasurer pays the money into the county general fund, after which it “must not thereafter be refunded to the former property owner or his or her successors in interest.” Forfeiture is permanent — there is no reclaim period. [Source: NRS 361.610; see also tyler-v-hennepin-county open question re due-process challenge to permanent forfeiture]
  • Citation: NRS 361.610 — nevada.public.law, retrieved 2026-06-02.

Competing Claimant Procedure

  • Filing race: No explicit first-to-file rule. Multiple claims may be filed within the 1-year window.
  • Interpleader used: Yes — if more than one person files a claim and the county treasurer cannot determine entitlement, the matter must be submitted to mediation; if mediation fails, the treasurer shall either conduct a hearing or file an action for interpleader (NRS 361.610(7)-(8)). [Source: NRS 361.610 — nevada.public.law, retrieved 2026-06-02]
  • Priority rules: Claims are paid in the order of lien priority recorded before the sale (NRS 361.610(6)), tracking the waterfall in NRS 361.585(4).
  • Citation: NRS 361.610(6)-(8) — nevada.public.law, retrieved 2026-06-02.

Deceased Owner Procedure

  • Probate required first? NRS 361.610 does not expressly require probate as a prerequisite. The statute allows “the successor in interest” of the former owner/assessee (NRS 361.585(4)(h)) to file a claim. (Whether the county treasurer accepts a claim by an heir without letters testamentary / letters of administration, or requires probate first — needs_verification.)
  • Personal representative has standing: Yes — a duly appointed personal representative of the estate is a “successor in interest” and would have standing to file.
  • Direct heir claim permitted: Likely yes if the estate is below Nevada’s simplified- affidavit threshold (NRS 146.080; property under $25,000), allowing heirs to claim without full probate. (Whether the county treasurer accepts affidavit-of-heirship claims for excess proceeds — needs_verification.)
  • Notes: The 1-year deadline is unforgiving; if the estate is not opened and a claim filed within 1 year of deed recordation, the surplus permanently forfeits. Practitioners should calendar the deadline and open probate promptly. [Source: NRS 361.610; NRS 146.080 — leg.state.nv.us]

Fraudulent Conveyance Exposure

  • Assignment voidable by creditors: Yes — Nevada’s Uniform Fraudulent Transfer Act (NRS Chapter 112) allows creditors of an insolvent owner to void a transfer of the excess-proceeds claim if made with actual intent to hinder/delay creditors, or for less than reasonably equivalent value while the owner was insolvent. [Source: NRS Chapter 112 — leg.state.nv.us, retrieved 2026-06-02]
  • Applicable statute: NRS Chapter 112 (Fraudulent Transfers — Uniform Act). Nevada has not yet adopted the updated Uniform Voidable Transactions Act; the chapter is still titled the “Uniform Fraudulent Transfer Act.” [Source: NRS 112 chapter title — leg.state.nv.us, retrieved 2026-06-02]
  • SOL for fraudulent transfer claim: 4 years from the transfer, or 1 year after discovery if later — under NRS 112 (tracking UFTA § 9).
  • Notes: A recovery agent who takes a full assignment of the surplus claim from an insolvent former owner for substantially less than face value risks a UFTA challenge. Good faith transferees for reasonably equivalent value are protected (NRS 112).

Surplus Claimant Notice

  • Court must notify lienholders? The county treasurer must approve or deny claims within 30 days after the 1-year period expires; there is no statutory requirement that the treasurer affirmatively notify lienholders of the surplus’s existence. (Whether the treasurer mails notice of available surplus to all NRS 361.585(4) persons — needs_verification.)
  • Method/timeline/citation: NRS 361.610(7) (30-day approve/deny after expiration).

5b. Title Advanced

Quiet Title

  • When required: Practically always for tax-deed parcels. Nevada courts and title underwriters treat a NRS 361.595 treasurer’s quitclaim deed as insufficient to confer marketable title without quieting title, given the void-deed risk under Bogart v. Lathrop (jurisdictional notice failure renders deed void, no SOL). For trustee-sale (mortgage foreclosure) deeds there is more flexibility, but title insurers often request quiet title for NRS 107.080 properties as well where notice compliance is questionable. [Source: Tax Title Services — taxtitleservices.com/quiet-title-action-nevada, retrieved 2026-06-02; Bogart v. Lathrop — Justia, retrieved 2026-06-02]
  • Action type: Judicial — filed under NRS 40.010 in Nevada District Court. No administrative or statutory presumption track exists. [Source: NRS 40.010 — NRS Chapter 40 — leg.state.nv.us; search results retrieved 2026-06-02]
  • Court with jurisdiction: Nevada District Court in the county where the property is located (NRS 40.010 — district courts have exclusive original jurisdiction over real-property disputes; venue = situs county). [Source: NRS 40.010 — search results retrieved 2026-06-02]
  • Typical timeline: 6–12 months for a traditional quiet title action; 30–40 days via certain third-party certification services accepted by some title companies in lieu of litigation. [Source: Tax Title Services — taxtitleservices.com, retrieved 2026-06-02]
  • Typical cost: $4,500+ in attorney fees for a quiet title action (filing fees approx.$270 in Clark County; process server $20–$100/defendant; preliminary title report; recording fees for lis pendens and judgment). [Source: LegalClarity — legalclarity.org/quiet-title-action-in-nevada, retrieved 2026-06-02; Tax Title Services, retrieved 2026-06-02]
  • Cures all pre-sale defects? A properly conducted judicial quiet title action under NRS 40.010 with all adverse claimants properly served and defaulted or adjudicated quiets title against the world — including void-deed defects under Bogart — by extinguishing all adverse claims. A quiet title judgment does not automatically make the property insurable; title companies may require additional curative steps. [Source: LegalClarity — legalclarity.org, retrieved 2026-06-02]
  • Citation: NRS 40.010; Bogart v. Lathrop, 90 Nev. 230, 523 P.2d 838 (1974) — Justia.

Deed Seasoning

  • Insurers require seasoning: Yes — most Nevada title underwriters will not insure a tax-deed parcel immediately after the deed records. Insurers require either (a) a quiet title judgment under NRS 40.010, or (b) passage of the applicable limitation period.
  • Typical years: The formal SOL to challenge a tax deed is 2 years under NRS 361.600 (from delivery of the quitclaim deed by the county treasurer). Many underwriters wait until the 2-year window closes before insuring without quiet title. (Whether individual insurer underwriting guidelines require exactly 2 years or vary — needs_verification.)
  • Rationale: The Bogart rule that a void-deed defect carries no SOL means underwriters face latent risk from jurisdictional notice failures for as long as the void-deed doctrine applies. The 2-year NRS 361.600 period is the statutory floor; insurers treat it as the baseline seasoning requirement for non-void defects.

Title Insurance

  • Immediate availability: Limited — some third-party certification services (e.g., Tax Title Services) are accepted by “many” title companies in Nevada as a substitute for quiet title litigation. Standard underwriters generally will not issue an immediate owner’s or lender’s policy on a raw tax-deed parcel. [Source: Tax Title Services — taxtitleservices.com, retrieved 2026-06-02]
  • Conditions for immediate: Third-party certification or a quiet title judgment.
  • Insurers known to write: No specific insurer list confirmed from primary sources. (Which title insurers are active in the Nevada tax-deed market — needs_verification.)
  • Quitclaim/special warranty only: Yes — the treasurer issues a quitclaim deed (NRS 361.595); no warranty of title is conveyed.

Marketable Title Act

  • Exists: No. Nevada does not have a Marketable Title Act analogous to the Uniform Marketable Title Act adopted in some states. [Source: NRS Chapter 111 TOC (Estates in Property; Conveyancing and Recording) — leg.state.nv.us, reviewed 2026-06-02; no MTA found in search]
  • Lookback years: N/A.
  • Statute: N/A.

Judicial Confirmation

  • Required before deed issues (tax sale)? No — the county treasurer delivers the deed directly to the purchaser upon payment, by order of the county commissioners (NRS 361.595). No court confirmation is required.
  • Required (trustee/non-judicial foreclosure)? No — a NRS 107.080 trustee’s sale is self-executing; title vests in the purchaser upon recordation of the trustee’s deed without judicial confirmation.
  • Judicial foreclosure: In a NRS Chapter 40 judicial foreclosure the court’s judgment and confirmation of sale are part of the process before the sheriff’s deed issues. [Source: NRS 40.430 et seq. — leg.state.nv.us]
  • Citation: NRS 361.595; NRS 107.080(5); NRS 40.430.

Chain-of-Title Cure Depth

  • Depth: A quiet title action under NRS 40.010 can cure all pre-deed defects as to parties served (including pre-lien claims, ownership disputes, and notice-process failures). NRS 361.590’s curative provisions cure form/mode defects in the assessment/sale process but cannot cure jurisdictional notice defects (Bogart). [Source: NRS 361.590; Bogart v. Lathrop — Justia]
  • Notes: Junior liens (judgment liens, deed-of-trust beneficiaries listed in the NRS 361.585(4) waterfall) are extinguished by the tax sale if they were properly notified and did not redeem. Un-notified lienholders retain their claims against a void-deed purchaser.

5c. TRO & Injunctive Relief

Tax Deed Sale (NRS Chapter 361)

Nevada’s tax-deed process is administrative (no court action initiates the sale); therefore there is no direct statutory TRO mechanism within NRS Chapter 361 itself. A property owner or lienholder seeking to stop a tax-deed auction must file a civil action in the District Court of the county where the property is located and seek a temporary restraining order (TRO) or preliminary injunction under NRCP 65.

  • Recognized grounds: (a) defective mailed notice — jurisdictional failure (void deed under Bogart); (b) payment/dispute — taxes already paid or release not credited; (c) SCRA protection (servicemember deployed); (d) bankruptcy automatic stay; (e) constitutional/due-process challenge; (f) clerical/administrative error by the county. [Source: NRS 361.585; NRS 361.590; Bogart v. Lathrop, 90 Nev. 230 (1974)]
  • Legal standard: Nevada follows a two-part standard for injunctive relief: (1) likelihood of success on the merits and (2) reasonable probability that the movant will suffer irreparable harm if relief is denied. A TRO without notice (ex parte) also requires a showing that “immediate and irreparable injury, loss, or damage will result before notice can be served and a hearing had thereon” (NRCP 65(b)). [Source: NRCP 65 — nvcourts.gov, retrieved 2026-06-02; Nevada PI standard from search results retrieved 2026-06-02]
  • Court with jurisdiction: Nevada District Court, county where the property sits (NRS 40.010 / NRCP general venue).
  • Bond required: Yes — NRCP 65(c) requires the movant to post security before a TRO or preliminary injunction issues. The amount is set by the court based on anticipated damages to the respondent. Courts may waive or reduce the bond for indigent movants upon a showing of merit. [Source: NRCP 65(c) — nvcourts.gov, retrieved 2026-06-02]
  • Emergency timeline: An ex parte TRO (NRCP 65(b)) can issue within 24–48 hours of filing with a proper affidavit. A noticed preliminary injunction typically requires a hearing within a few days to a week.
  • Effect on completed tax-deed sale: If the treasurer’s deed has already been delivered to the purchaser, a TRO is too late to stop the sale. The remedy shifts to an action to void the deed (jurisdictional notice failure — no SOL under Bogart) or quiet title. NRS 361.600’s 2-year limitation bars most non-void attacks after that period (the statute was formerly 3 years when Bogart was decided in 1974; it was subsequently amended to 2 years). [Source: NRS 361.600 — nevada.public.law, retrieved 2026-06-10; Bogart v. Lathrop — Justia]

Trustee’s Sale (NRS 107.080)

For non-judicial deed-of-trust foreclosures, NRS 107.080 provides a specific statutory injunction mechanism (NRS 107.080(8)):

  • Recognized grounds: Non-compliance with NRS 107.080(2), (3), or (4) — including defective notice of default, defective notice of sale, failure of reinstatement/cure process, or failure to comply with owner-occupied mediation (NRS 107.086). Additionally available: constitutional challenges, SCRA, and bankruptcy stay. [Source: NRS 107.080(8) — nevada.public.law, retrieved 2026-06-02; NRS 107.560 — Justia, retrieved 2026-06-02]
  • Legal standard: Under NRS 107.080(8), the court must issue an injunction enjoining the power of sale upon a finding of non-compliance with the statutory requirements. For a pre-filing TRO, the standard is the standard NRCP 65 two-part test (likelihood of success / irreparable harm).
  • Court: Nevada District Court in the county where the property is located (NRS 107.080(8) specifies “district court in and for any county in which the real property is located”).
  • Bond required: Yes — NRCP 65(c) bond applies. (Amount court sets; courts may waive for low-income homeowners if merit shown.)
  • Emergency timeline: 24–48 hours ex parte; hearing within days for PI.
  • Effect on completed trustee’s sale: A sale completed before TRO issues is final unless: (a) an action is filed within 30 days of recording the trustee’s deed AND a lis pendens filed within 5 days (NRS 107.080(5)); or (b) the grantor or party not receiving proper notice files within 90 days of the sale (NRS 107.080(6)). After both windows close, a bona fide purchaser is protected and the sale cannot be voided (NRS 107.080(7)). [Source: NRS 107.080(5)-(7) — nevada.public.law, retrieved 2026-06-02]
  • Non-judicial notes: Nevada is overwhelmingly non-judicial for mortgage foreclosure (NRS 107.080 trustee’s sale). Injunctive relief is harder in non-judicial states because the sale can proceed quickly (minimum ~3 months from notice of default) and courts cannot stay a non-judicial sale on equitable grounds alone without a statutory violation. The 30/90-day post-sale challenge windows create a hard cutoff that runs without regard to knowledge.
  • Leading cases: bogart-v-lathrop (void tax deed / notice failure); sfr-investments-pool-1-v-us-bank (HOA non-judicial sale — no injunction to preserve first DOT after super-priority HOA foreclosure completed).

7b. Lien Survival & Purchaser Exposure

IRS 120-Day Redemption Right (26 U.S.C. § 7425)

  • Applies: Yes — federal law (26 U.S.C. § 7425(d)) gives the United States a 120-calendar-day right to redeem real property sold at a non-judicial foreclosure sale (including a NRS 107.080 trustee’s sale or a NRS 361.595 tax-deed auction) where a federal tax lien is junior to the lien being foreclosed. The period runs from the date of sale, or the period allowed by state law if longer (Nevada has no post-sale redemption for non-judicial trustee sales, so 120 days governs). [Source: 26 U.S.C. § 7425(d); IRS IRM 5.12.4 — irs.gov, retrieved 2026-06-02]
  • IRS notice requirement: The foreclosing party must give the IRS at least 25 days’ advance written notice of a non-judicial sale by certified or registered mail to the IRS Advisory Consolidated Receipts (ACR) office when a federal tax lien is on file (26 U.S.C. § 7425(c)(1); IRS IRM 5.12.4). Failure to give notice may render the sale ineffective to discharge the federal tax lien. [Source: 26 U.S.C. § 7425; IRS IRM 5.12.4 — irs.gov, retrieved 2026-06-02]
  • Redemption price: Actual sale price + 6% interest + property-maintenance costs (net of income from the property).
  • Citation: 26 U.S.C. § 7425(c)-(d); 26 C.F.R. § 301.7425-4.

HOA Super-Priority

  • Super-priority exists: Yes — Nevada is the leading super-priority HOA lien state under NRS 116.3116. The statute grants the HOA a lien that is prior to all other security interests, with exceptions, for 9 months of unpaid assessments accruing immediately before the notice of default is recorded. [Source: NRS 116.3116 — nevada.public.law, retrieved 2026-06-02; SFR Investments Pool 1, LLC v. U.S. Bank Nat’l Ass’n, 130 Nev. 742, 334 P.3d 408 (2014)]
  • Cap: 9 months of HOA assessments immediately preceding the recorded notice of default (NRS 116.3116(3)(b)). [Source: NRS 116.3116 — nevada.public.law, retrieved 2026-06-02]
  • Survives tax sale (county tax-deed auction)? Likely no for the super-priority portion — real-property taxes are senior to all other liens, and the county tax lien takes precedence. NRS 116.3116(2)(b) explicitly subordinates the HOA lien to “a first security interest… recorded before the date on which the assessment sought to be enforced became delinquent,” and “liens for real estate taxes and other governmental assessments” take priority over HOA liens. However, a specific Nevada appellate ruling on whether the NRS 361.595 county tax-deed sale extinguishes the HOA super-priority lien has not been confirmed in the sources retrieved. (Definitive case on HOA super-priority survival through county tax-deed sale — needs_verification.)
  • Survives mortgage foreclosure (HOA lien vs. first DOT)? Depends on actions taken by the first-lien holder before sale. Under SFR Investments (2014) and NRS 116.3116, a properly conducted HOA non-judicial foreclosure extinguishes the first deed of trust if the lender fails to pay off the super-priority amount before the deadline. Post-2015 (SB 306), NRS 116.31164 and NRS 116.31166 provide the lender-payoff mechanism: if the security interest holder satisfies the HOA’s super-priority lien amount at least 5 days before the sale date, and the satisfaction record is filed at least 2 days before the sale, the HOA may still foreclose but the first DOT survives. If the lender fails to pay within that window, the HOA foreclosure extinguishes the first DOT per SFR Investments. [Source: NRS 116.31164 — nevada.public.law, retrieved 2026-06-10; NRS 116.31166 — nevada.public.law, retrieved 2026-06-10; SFR Investments, 130 Nev. 742, 334 P.3d 408 (2014); Howard & Howard — howardandhoward.com, retrieved 2026-06-02]
  • Leading cases: sfr-investments-pool-1-v-us-bank (NV Sup. Ct. 2014 — HOA non-judicial foreclosure extinguishes first DOT).

Environmental Liens

  • CERCLA lien survives tax sale: Likely yes — federal CERCLA liens (42 U.S.C. § 9607(l)) are federal super-liens that are superior to all prior-recorded interests once the government records a CERCLA lien. Federal law preempts state tax-sale extinguishment as to CERCLA liens. [Source: EPA Guidance on Superfund Liens — epa.gov/enforcement, retrieved 2026-06-02; general federal law principle]
  • State superfund super-lien: No confirmed state super-lien statute — Nevada does not appear to have a state-level environmental “super lien” giving state environmental cleanup costs priority over first mortgages. (Whether Nevada’s environmental cleanup statutes (NRS Chapter 445A/B) create any super-lien status — needs_verification.)
  • Notes: Nevada’s Uniform Environmental Covenants Act (NRS Chapter 445D) provides that an environmental covenant may not be extinguished, limited or impaired through a tax deed, foreclosure of a tax lien, or adverse possession. A purchaser at a tax-deed auction takes subject to existing environmental covenants. [Source: NRS 445D — leg.state.nv.us, retrieved via search 2026-06-02]

Municipal Code / Blight Liens

  • Survive tax sale? (Specifically whether NRS-authorized municipal code-enforcement and abatement liens survive the county tax-deed auction — needs_verification.) Generally, governmental liens recorded before the delinquency may have priority equal to or superior to the county tax lien (or may be satisfied from proceeds). NRS 361.595 requires a purchaser to pay any municipality-certified amounts before receiving the deed. [Source: NRS 361.595 — nevada.public.law, retrieved 2026-06-02]
  • Notes: NRS 361.595 contains a specific provision: the county treasurer may not deliver the deed unless the purchaser pays any amount owed to a municipality pursuant to a certificate of sale on file. This effectively means municipal liens incorporated into such certificates are paid at closing, not left to survive.

Mechanic’s Liens

  • Survive tax sale if noticed? (Whether a perfected mechanic’s lien under NRS Chapter 108 survives the county tax-deed sale if the lienholder received statutory notice but did not redeem — needs_verification.) Generally, properly recorded mechanic’s liens that are senior to the tax lien or that are governmental in nature survive; junior private mechanic’s liens are typically extinguished upon a proper tax-deed sale with adequate notice. [Source: NRS Chapter 108 — leg.state.nv.us; general principle]

Junior Mortgage Exposure

  • Purchaser takes subject to senior interests: The county tax-deed sale (NRS 361.595) is intended to convey clear title free of junior liens if proper notice was given to all NRS 361.585(4) parties. A purchaser who later discovers that a deed-of-trust beneficiary was not properly notified faces potential void/voidable deed exposure. [Source: NRS 361.585(4); Bogart v. Lathrop — Justia]
  • Common mistake: Bidders assume all junior liens are extinguished without independently verifying that all NRS 361.585(4) lienholders received proper mailed notice. An omitted first-DOT beneficiary can assert a void-deed claim with no SOL under Bogart.

Due Diligence Checklist for Bidders

  1. IRS lien search — check for federal tax liens on the property; give IRS 25-day notice if federal lien exists (26 U.S.C. § 7425(c)(1)).
  2. HOA status and lien search — determine whether an HOA super-priority lien (NRS 116.3116) is outstanding; the 9-month super-priority portion may survive if the HOA has a separately foreclosable claim.
  3. Environmental search — Phase I ESA; check NDEP/EPA Superfund list; check for CERCLA liens and NRS 445D environmental covenants (will survive deed).
  4. Municipal certificate search — check for any municipality certificate of amounts owed (NRS 361.595); purchaser must pay these at closing.
  5. Notice verification — confirm all NRS 361.585(4) persons received certified-mail notice per NRS 361.595; a missed first-DOT holder = void-deed exposure, no SOL.
  6. UCC search — fixtures and personal property.
  7. Bankruptcy search — confirm no pending bankruptcy stay affecting the delinquent owner that would void the sale.
  8. Judgment-lien search — verify recorded judgment liens and whether they were included in the notice chain.

10b. Purchaser Obligations During Redemption

Nevada’s tax-deed auction occurs after the 2-year trust/redemption period expires (NRS 361.570, 361.585). At the auction, the purchaser acquires a completed deed, not a certificate. Therefore, the “redemption period” from the purchaser’s perspective is the narrow pre-sale reconveyance window (from deed to treasurer until 5 p.m. three business days before auction — NRS 361.585(4)).

Must Pay Subsequent Taxes?

  • Required: Not in the way a lien-certificate investor pays “subs.” Nevada is a tax-deed state — no private certificate holder exists during the trust period. The county treasurer holds the parcel and is responsible for the tax administration during the trust period. Once the purchaser takes title at auction, taxes accrue against the purchaser as the new owner in the ordinary course. No statute requires the purchaser to pay prior-year taxes beyond what is incorporated in the minimum bid. [Source: NRS 361.595 (minimum bid = taxes + costs + penalties + interest); NRS 361.570]
  • Consequence of failure: As a title holder post-sale, failure to pay new taxes starts a new tax-delinquency cycle under NRS Chapter 361.

Must Notify Owner of Expiration?

  • Required: No explicit statutory requirement in NRS Chapter 361 for the purchaser to notify the former owner of the redemption expiration. The statutory notice obligations run from the county (NRS 361.595 requires certified-mail notice to owners/lienholders at least 90 days before the auction date, and NRS 361.567 allows a 45-day notice for abandoned properties). (Whether the county treasurer has an obligation to mail a final pre-expiration notice in addition to the 90-day auction notice — needs_verification.)
  • Citation: NRS 361.595 (county’s 90-day certified-mail notice before auction).

Owner Occupancy Right

  • Owner may remain in possession during the trust period? Yes — during the 2-year trust period (NRS 361.570), the owner retains possession and use of the property. The county treasurer holds title as trustee only; the owner remains in occupancy. [Source: NRS 361.570; NRS 361.585]
  • After the auction (deed to purchaser): Title vests in the purchaser upon delivery of the quitclaim deed (NRS 361.595). The former owner has no statutory right of possession after the deed is delivered. The purchaser must follow Nevada’s summary eviction procedures (NRS Chapter 40.250 et seq.) to remove a holdover occupant. (Whether a sheriff’s writ of possession is required or if a 3-day notice suffices for former owner-occupants — needs_verification.)
  • Purchaser may enter: Not during the trust period without consent. After delivery of the deed, the purchaser has full possessory rights.
  • Citation: NRS 361.570; NRS 361.595; NRS Chapter 40 (eviction procedures).

Costs Collectible Upon Redemption / Reconveyance

When a qualified person reconveys before the sale under NRS 361.585(4), they pay:

  • Delinquent taxes accrued to the date of reconveyance.
  • All costs, penalties and interest legally chargeable against the property.
  • No separate “premium” to any private certificate holder (there is none).
  • The county treasurer as trustee is made whole; no improvement costs are collectible by a third party (there is no private certificate holder to have made any advances). [Source: NRS 361.585(4) — nevada.public.law, retrieved 2026-06-02]

Property Maintenance Obligation

  • Required: No specific statutory maintenance obligation on the purchaser during the pre-sale period is imposed under NRS Chapter 361. The county treasurer as trustee holds the parcel but does not maintain it. (Any duty imposed by county ordinance or NRS 40 waste/nuisance provisions on a trust-period property — needs_verification.)
  • Standard: General nuisance and blight-ordinance standards under county codes may apply to the owner of record (treasurer as trustee) and, after the deed, to the purchaser.

11b. Restrictions & Special Rules

Entity Purchase Restrictions

  • Natural persons only? No — NRS 361.595 imposes no natural-person requirement; any purchaser who pays the minimum bid may receive a quitclaim deed. LLCs, corporations, and trusts routinely bid at Nevada tax-deed auctions.
  • LLC permitted: Yes.
  • Foreign entity permitted: Yes — no restriction found in NRS Chapter 361 on foreign (out-of-state) entities purchasing at auction. Foreign entities must be registered to transact business in Nevada if they plan to hold the property through a foreign entity (NRS Chapter 80/86), but that is a business-registration issue, not a bidding restriction.
  • Notes: Clark County requires bidder registration with a $1,000 deposit; the registration process does not restrict entity type. [Source: Clark County Treasurer FAQ — treasurer.co.clark.nv.us, retrieved 2026-06-02; NRS 361.595 (no entity restriction)]
  • Citation: NRS 361.595; NRS Chapter 80 (Foreign Corporations); NRS Chapter 86 (LLCs) — leg.state.nv.us.

Insider Prohibition

  • Who prohibited: NRS Chapter 361 contains no express insider-bidding prohibition specifically barring county employees, officers, or commissioners from purchasing at the tax-deed auction. General government-ethics provisions (NRS 281A — Ethics in Government) prohibit public officers from using their position for personal gain and from making decisions in which they have a conflict of interest, which could apply. (Whether county assessors, treasurers, commissioners, or their immediate family are expressly prohibited from bidding at NRS 361.595 auctions — needs_verification.)
  • Scope: General NRS 334.080 (state purchasing/contracting ethics) bars officers from providing insider information to bidders on government contracts, which may apply broadly. [Source: NRS 334.080 — nevada.public.law, retrieved 2026-06-02]
  • Citation: NRS 281A (Ethics in Government); NRS 334.080.

Right of First Refusal

  • Municipalities: NRS 361.603 provides a mechanism for local governments and the Nevada System of Higher Education to acquire trust property for public purposes by obtaining county commissioner approval and paying the delinquent taxes — effectively a pre-auction acquisition right rather than a formal ROFR. This is not a traditional right of first refusal at auction but operates as a pre-sale government acquisition pathway. [Source: NRS 361.603 — nevada.public.law, retrieved 2026-06-02]
  • CDCs/nonprofits: No confirmed ROFR for CDCs or nonprofit housing organizations under NRS Chapter 361. (Whether any county or city ordinance grants CDCs/land banks a formal ROFR at the auction — needs_verification.)
  • Land banks: See below.
  • Match window: N/A (not a traditional auction ROFR).
  • Citation: NRS 361.603.

Land Bank Program

  • Exists: No confirmed statewide land bank program was found in NRS Chapter 361 or related statutes. Nevada does not appear to have enacted a statewide land bank enabling statute analogous to Michigan’s Land Bank Fast Track Act or Ohio’s land bank legislation. (Whether any Nevada county (particularly Clark or Washoe) has established a county-level land bank by local ordinance or other authority — needs_verification.)
  • Name: N/A (statewide program not confirmed).
  • Statute: N/A.
  • Receives unsold properties: (No confirmed mechanism — needs_verification.)
  • Notes: Unsold trust properties may be retained by the county following auction or re-offered at subsequent sales; there is no confirmed land-bank-assignment pathway in the statutes reviewed.

Deficiency Judgment

  • Permitted after tax sale? No — a tax-deed sale extinguishes the delinquent taxes by operation of law; there is no “deficiency” concept in the property-tax context because the sale is not a creditor’s foreclosure on a personal obligation.
  • Permitted after mortgage foreclosure? Yes, with restrictions (NRS 40.455): A creditor may apply for a deficiency judgment within 6 months of the foreclosure/trustee’s sale. The judgment is capped by a fair-value offset: the lesser of (debt − fair market value at sale) or (debt − sale price) (NRS 40.459). Financial institutions are prohibited from obtaining a deficiency against certain owner-occupants who purchased with the loan proceeds and never refinanced (NRS 40.455(3)). [Source: NRS 40.455 — nevada.public.law, retrieved 2026-06-02; NRS 40.459 — leg.state.nv.us]
  • Fair value defense: Yes — the fair-value offset under NRS 40.459 is a statutory defense; the debtor may obtain an appraisal to reduce the deficiency judgment to (debt − FMV), which may be less than (debt − sale price). [Source: NRS 40.455, 40.457, 40.459 — leg.state.nv.us]
  • Citation: NRS 40.455; NRS 40.459.

Anti-Deficiency Statute

  • Exists: Yes — NRS 40.455(3) and NRS 40.4638 together create an anti-deficiency bar for certain purchase-money, owner-occupied, single-family residential loans. A financial institution may not obtain a deficiency judgment when: (1) the property is a single-family dwelling; (2) the borrower owned it at foreclosure; (3) loan proceeds were used to purchase the property; (4) the borrower continuously occupied it as their primary residence; and (5) the loan was never refinanced. [Source: NRS 40.455 — nevada.public.law, retrieved 2026-06-02; NRS 40.4638 — nevada.public.law, retrieved 2026-06-02]
  • Scope: Applies to purchase-money, owner-occupied single-family dwellings; does not bar deficiency judgments on refinanced loans, investment properties, or commercial real estate. NRS 40.4638 extends the bar to junior lien holders (financial institutions) on owner-occupied, purchase-money single-family homes.
  • Citation: NRS 40.455(3); NRS 40.4638.

One-Action Rule

  • Exists: Yes — NRS 40.430 codifies Nevada’s one-action rule: “there may be but one action for the recovery of any debt, or for the enforcement of any right secured by a mortgage or other lien upon real estate.” The creditor must generally proceed against the security (foreclose) before pursuing a personal judgment. [Source: NRS 40.430 — nevada.public.law, retrieved 2026-06-02]
  • Exceptions (verified in primary source): The rule does not apply to: receivership/possession proceedings, income enforcement, out-of-state liens not producing personal judgments, tort/equitable relief, power-of-sale exercises under NRS 107.080, UCC remedies, surety/guarantor enforcement post-120-day bankruptcy stay, junior-lien collection after senior-lien foreclosure, bankruptcy proofs of claim, or tax lien claims under NRS 361.7311 or 361.733. [Source: NRS 40.430 — nevada.public.law, retrieved 2026-06-02]
  • Notes: The one-action rule applies to mortgage/deed-of-trust foreclosures; it does not apply to the administrative tax-deed process (NRS Chapter 361) because there is no “debt secured by a lien on real estate” in the creditor-debtor sense — the county is enforcing a tax obligation, not a loan.
  • Citation: NRS 40.430.

Who this page is for

▸ For Investors / Operators — Start with §1 and §2/2b: Nevada sells no front-end lien certificate. When taxes go delinquent the county tax receiver issues a trustee’s certificate, the treasurer holds the parcel in trust for 2 years (1 year if abandoned) from the first Monday in June (NRS 361.570), and only then does the board of commissioners order a public-auction tax deed (NRS 361.595). The reconveyance cutoff (5 p.m. the third business day before sale, NRS 361.585(4)) defines your acquisition window. Title and lien risk are in §5b (quiet title under NRS 40.010, the NRS 361.600 2-year bar, the bogart-v-lathrop void-deed doctrine) and §7b (NRS 116.3116 HOA super-priority per sfr-investments-pool-1-v-us-bank, IRS §7425). The excess-proceeds waterfall and the 10% recovery-agent fee cap are in §3/§3b; special rules, including the NRS 40.430 one-action rule and anti-deficiency offsets, in §11b.

▸ For Former Owners — Start with §3 (Surplus / Excess Proceeds): Nevada returns excess proceeds to recorded lienholders and then the former owner/assessee on a written claim to the county treasurer within 1 year of the deed’s recording (NRS 361.610), after the county’s first $300 plus 10$10,000. Unclaimed surplus forfeits permanently to the county general fund, so the deadline is critical. Your right to redeem during the trust period and to reconvey before the pre-sale cutoff, and who may exercise it, are in §2 (NRS 361.570, 361.585(4)).

11. Meta

  • sources:

    --- Sources added 2026-06-02 (advanced modules 2b/3b/5b/5c/7b/10b/11b) ---

    --- Sources added 2026-06-10 (verification-debt paydown) ---

  • needs_verification:
    • “Exact statewide/typical tax-deed auction month and per-county online platform vendors, registration/deposit terms (Clark/Washoe/Nye) — operational detail deprioritized.”
    • “Special tolling of the tax-trust redemption clock for minors/incompetents/SCRA/bankruptcy — legal-substance flag; no primary source found.”
    • “Whether NRS 361.585/361.610 were amended 2023-2025 specifically in response to Tyler v. Hennepin — no such amendment located in search results; scheme appears to predate Tyler and remain unchanged.”
    • “Module 2b: Whether bare assignment of the NRS 361.585(4) redemption right to an outside speculator (not a successor in interest) is enforceable — statute lists only enumerated classes; no Nevada case found on point.”
    • “Module 2b: Whether any county offers installment redemption payment plans — operational detail.”
    • “Module 3b: Whether the 10% fee cap in NRS 361.610(11) applies to outright assignments of the surplus claim (vs. fee agreements only); exact interaction of subsections 11 and 12. The cap text targets ‘agreements’ to locate/recover/assist; assignment subsection (12) is separate — no case law found resolving the gap.”
    • “Module 3b: Whether county treasurers accept affidavit-of-heirship claims (NRS 146.080) for excess proceeds from deceased owners without full probate.”
    • “Module 5b: Whether individual title insurer underwriting guidelines require exactly 2-year deed seasoning or vary by insurer — operational detail.”
    • “Module 5b: Which specific title insurers are active in the Nevada tax-deed market — operational detail.”
    • “Module 7b: Whether the NRS 361.595 county tax-deed sale definitively extinguishes the NRS 116.3116 HOA super-priority lien — no Nevada appellate case directly on point confirmed; statutory text of NRS 116.3116(2)(b) subordinates HOA liens to governmental assessment liens, but no definitive case.”
    • “Module 7b: Whether Nevada has a state-level environmental super-lien for cleanup costs (NRS 445A/B); NRS 445D environmental covenants survival confirmed; super-lien not confirmed.”
    • “Module 7b: Whether perfected mechanic’s liens (NRS Ch. 108) survive a properly noticed county tax-deed sale.”
    • “Module 7b: Whether municipal code-enforcement/abatement liens survive a tax-deed sale beyond the NRS 361.595 municipality-certificate mechanism.”
    • “Module 10b: Whether a sheriff’s writ of possession or a 3-day notice suffices to remove holdover former owner-occupants after the NRS 361.595 deed issues.”
    • “Module 11b: Whether county assessors, treasurers, commissioners, or their immediate family are expressly prohibited from bidding at NRS 361.595 auctions (NRS 281A general ethics may apply but no express NRS 361 insider prohibition confirmed).”
    • “Module 11b: Whether any Nevada county (Clark/Washoe) has established a county-level land bank by local ordinance.”
    • “Module 11b: NRS 116.3116 was amended in 2019 (Stats. Nev. ch. 2627) and 2021 (Stats. Nev. chs. 939 and 3746) per historical notes — exact content of those amendments not retrieved; needs primary-source verification of whether they materially changed the SFR rule.”
  • open_questions:
    • “Does Nevada’s 1-year-then-permanent-forfeiture of unclaimed excess proceeds (NRS 361.610) survive a post-Tyler takings challenge, given Tyler concerned automatic retention rather than a claim-bar?”
    • “Post-2015 legislative changes (SB 306, eff. Oct. 2015) added lender payoff option (NRS 116.31164/31166 — lender must pay super-priority amount by 5 days before sale to preserve first DOT). NRS 116.3116 was also amended in 2019 (Stats. Nev. ch. 2627) and 2021 (Stats. Nev. chs. 939 and 3746) per historical notes — exact changes in those amendments not yet retrieved; SFR (2014) governs HOA foreclosures that occurred before the 2015 lender-payoff remedy was in effect, but post-2015 sales with lender payoff are not extinguished.”
    • “Is there a Nevada appellate case directly applying Tyler to NRS 361.610 escheat?”
  • cross_links: right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, jones-v-flowers, mennonite-v-adams, mullane-v-central-hanover, anti-deficiency, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, hoa-super-priority, void-vs-voidable, bogart-v-lathrop, sfr-investments-pool-1-v-us-bank, quiet-title-after-tax-sale, environmental-liens, fraudulent-transfer, one-action-rule, irs-redemption-right, land-bank-programs, deficiency-judgment, tro-injunctive-relief
  • changelog:
    • “2026-06-01 — Initial population (autoresearch). Core statutes (NRS 361.570, 361.585, 361.595, 361.610, 107.080, 40.455) verified against primary text on leg.state.nv.us / nevada.public.law / findlaw / Justia. Four required topic_tags covered: due_process & sale_procedure (Bogart v. Lathrop, verified 90 Nev. 230, 523 P.2d 838); surplus (SFR Investments, 334 P.3d 408; Tyler, 598 U.S. 631); redemption (Bogart + NRS 361.570/585). 10% recovery-agent fee cap and 1-year excess-proceeds claim/escheat confirmed via NRS 361.610. Remaining gaps are honest needs_verification flags (penalty schedule, exact recovery-agreement disclosure subsection, trustee-sale surplus order, SOL section).”
    • “2026-06-02 — Advanced modules 2b/3b/5b/5c/7b/10b/11b added (autoresearch). New primary sources fetched: NRS 361.600 (2-yr SOL), NRS 361.603 (local-gov acquisition), NRS 40.430 (one-action rule text with all exceptions), NRS 40.455/40.4638 (deficiency/anti-deficiency purchase-money bar), NRS 116.3116 (HOA 9-month cap / lender payoff option), NRS Chapter 112 (UFTA fraudulent transfer), NRS 445D (environmental covenants survive tax deed), NRS 107.080(5)-(8) (void-sale 30/90-day windows / injunction provision), NRCP 65 (bond/TRO standard), IRS IRM 5.12.4 (26 USC 7425 120-day / 25-day notice). HOA super-priority survival through county tax-deed sale (7b) flagged needs_verification — no Nevada appellate case on that specific intersection confirmed. No marketable title act found in Nevada. NRS 40.010 quiet title: district court, $4,500+ cost, 6-12 months confirmed from secondary sources. Entity/insider restrictions (11b): no express entity restriction or insider prohibition in NRS 361.595 confirmed. Land bank: no statewide program confirmed. gap_score updated from 9 to 28 (7 new modules fully populated eliminating all 7 × 15 = 105 row-11 penalties; new total = 28 × 1pt row-2 needs_verification; zero rows 3-5 violations; page passes keep/discard gate).”
    • “2026-06-10 — Verification-debt paydown. Primary sources retrieved and 11 needs_verification flags resolved. KEY CORRECTION: NRS 361.600 provides a 2-year (not 3-year) statute of limitations to challenge a tax deed — the 3-year figure was the old law at the time of Bogart v. Lathrop (1974); the statute was subsequently amended. All three occurrences of ‘3-year’ corrected to ‘2-year’ with citation to NRS 361.600 (nevada.public.law, retrieved 2026-06-10). VERIFIED FACTS: (1) NRS 361.483 quarterly delinquency penalties confirmed: 4%/5%/6%/7% on 1/2/3/all-4 missed installments, cumulative with 10%/yr interest (NRS 361.570); (2) NRS 361.610 subsection map confirmed: sub-3 = county fee formula; sub-11 = 10% cap with exact wording ‘may not provide for a fee of more than 10 percent’ (no void/unenforceable language, no disclosure mandate, no cooling-off period); sub-12 = assignment/power-of-attorney authorization; (3) No affirmative duty on county treasurer to notify former owner of surplus — confirmed by review of NRS 361.610 and NRS 361.5648; (4) Trustee-sale surplus distribution governed by NRS 40.462 (not NRS 107.080 directly) — order: costs → primary debt → junior liens in priority → debtor; (5) NRS 361.610 licensing_required = no — statute regulates agreement terms only; (6) SFR Investments pincite confirmed as 130 Nev. 742, 743, 334 P.3d 408, 409 (2014) via Leagle.com; (7) HOA lender-payoff mechanism confirmed in NRS 116.31164/116.31166: lender must pay super-priority amount ≥5 days before sale and file satisfaction ≥2 days before sale to preserve first DOT (post-2015 SB 306); (8) No Tyler-responsive amendment to NRS 361.610 found in 2023-2025 legislative sessions; (9) NRS 116.3116 has historical amendments in 2019 and 2021 (chapter numbers identified; exact content not retrieved — flagged needs_verification). gap_score reduced from 28 to 17 (11 flags cleared × 1pt each = −11 pts; no new rubric violations introduced; page continues to pass keep/discard gate with zero rows 3-5 contributions).”

Local pages

County deep dives: clark-nv, washoe-nv Unclaimed funds agency: unclaimed-property-nevada

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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