Division of Land Parcels

To divide a tax parcel of land into one or more parcels for billing purposes, the following requirements must be met:

1. Lease Cut: Division of ground lease for long term lease of 5 years or longer. (Allocation of tax liabilities for terms less than a five year period, or within a structure, is the responsibility of the assessed owner of the property).
2. Separation of Legal Lots: Division of an existing recorded legal lot created by one of the following: Parcel Map, Subdivision, Certificate of Land Division.

Note: Property taxes should be paid through the current installment for the present fiscal year.

Note: Should taxes on the base parcel become delinquent, all new parcels will bear a tax delinquent status.

Note: Division of an Assessor's combination may not change valuation method of legal lot/units and will not result in any unwarranted tax abatement of original legal lots/units or other taxable units.

Note: A parcel cut by a Division Request Form may be in violation of zoning regulations. Please verify with your city or county zoning department prior to submitting this form.

Once these requirements are met, you may:

1. Download the Real Property Records Division Request form from this web page. In order to view the form, you must have the Adobe Acrobat Reader installed on your computer.
2. Complete a division request form at any of the Assessor's Office locations.
3. The Assessor's Office will fax you a "Real Property Records - Division Request Form." Call 702-455-3881.
4. Send a letter to the Assessor's Office at 500 South Grand Central Parkway, Las Vegas, NV 89155-1401, explaining which parcels are to be divided.