Assessor
Secured Tax Roll Master File
The Clark County Secured Tax Roll Master file is updated daily by the County Assessor's Office. Per Nevada Statutes, the Assessor's Office must assign a parcel number, keep track of ownership and establish an assessed value for all the property in Clark County. The other information on this master file is used to aid the Assessor's Office in performing its Statutory requirements.
NOTE: This information is for assessment use only. No liability is assumed as to the accuracy of the data delineated hereon.
Field Descriptions as per Record Layout: All fields prefixed with "EX-"
Parcel Number: The parcel number is used to identify each property assessed in Clark County. The Parcel Data Division of the Assessor's Office assigns these parcel numbers. On October 1, 1989, the Assessor's Office began to convert the existing nine digit parcel numbers to new eleven digit parcel numbers. This project was in conjunction with the County-Wide Geographic Information System (Automated Mapping). This conversion has been completed. Converted old parcel numbers are stored in a nine digit field named EX-OLD-PARCEL.
New Parcel Number Format: New parcel numbers are displayed as the following example shows: 162-35-113-001. The first 3 digits are the Map Book, which is a code for the township and range (An index map is required to locate this number). The next 2 digits are the Section Number inside the township and range. The next digit is the Page number (0-8). The next 2 digits are the Subdivision/Sequence Number. If this number is 00 thru 09, it denotes an acreage parcels. If this number is 10 thru 99, it identifies individual subdivisions.
Book/Numbers Index Map
Parcel Numbering System Map
The last 3 characters of the parcel number are arbitrary numbers given to each parcel.
Old Parcel Number Format: Old parcel numbers are displayed in three, 3 character fields (example: 440-211-047). The first 3 characters identified the Map Book. The next 3 characters represented the Page and Point Page in the Map Book. The Point Page (6th character) identified the following:
- 0 - Acreage page.
- 1-9 - Single family subdivision.
- alpha - Planned unit development.
The last 3 characters of the parcel number are arbitrary numbers given to each parcel.
Tax District: A 3 digit code designating the taxing district that each parcel is in. ( See Tax District Codes).
Bill Name Address: The Owner's Name and Billing Address indicate where the Assessment Notices and Tax Bills are sent. The name and address is six lines, each line contains 32 characters. When the Name Tag field equals "1", only the first line contains the owner's name. If the Name Tag field contains a "2", the first and second line contains the owner's name. The Billing Zip Code is inserted in the last field that contains the city and state.
Name Tag: The Name Tag field is used to determine how many lines of owners are in the Owner's Name and Billing Address fields.
Billing Zip Code: The Billing Zip Code corresponds to the Owner's Name and Billing Address field. The Billing Zip Code is inserted in the last Billing Address field that contains the city and state. Addresses out of the country will contain zeroes in this field. The first 5 digits are the zip code and the next 4 are the Plus 4. The Assessor's Office is just beginning to use Zip+4, many of the Plus 4 digits are zero.
Common Name: The Common Name field is used to identify a Parcel by a Name that is in common public usage; i.e. Sunset Park, etc.
Situs Address: Location Address is present on all parcels given a situs address. Vacant land has no location address. The location address consists of the following fields:
Street Number: 6 numeric characters
Street Fraction: Valid fractions are: 1/2, 1/4, 1/3, 3/4, 2/3
Street Direction: Valid directions are:
N - North
S - South
E - East
W - West
NE - Northeast
NW - Northwest
SE - Southeast
SW - Southwest
Street Name: 22 character street name with NO smashed names.
Street Type: See valid Street Type abbreviations.
City Codes: See valid City Codes.
Unit/Building: A 12 character field to identify unit number and/or building numbers for condominiums and townhouses.
Comment Field: A 45 character field for comments. The Mapping Division of the Assessor's Office will be coding these comments for clarity. ( See Codes for Documents in the Comment Field).
Comment Field 2: A 45 character field for additional comments.
Fixed Assessor Description: The Assessor Description contains fixed Assessor description fields for indexing and an expanded 6 line Assessor description.
Type: A two character code that identifies the type of description.
PB - Subdivision Plat Book
PM - Parcel Map
LD - Land Division
SF - Survey File
MF - Miscellaneous File
MS - Mineral Survey
Recorded Book and Page: Two fields with 4 digits in each. Each type will have a different format of numbers.
PB - Recorded Book and Page
PM - Recorded File and Page
LD - Recording Year and Sequences
SF - Recorded File and Page
MF - Recorded File and Page
MS - Mineral Survey Number (First field only)
Part Indicator: The Part Indicator field will be a 2 character field with "PT" or spaces. It indicates part of a block or lot.
Block Number and Code: Contains only one Block number. If multiple blocks are involved, others are referenced in the free form description. Block Code identifies the naming convention of this number ( See Lot/Block Field Codes).
Lot Number and Code: Contains only one Lot number. If multiple lots are involved, others are referenced in the free form description. Lot Code identifies the naming convention of this number ( See Lot/Block field codes).
Subname Tag: The Subdivision Name Tag will be present for Plat Book (PB) types only. A "1" will indicate the first field of the Expanded Assessor description is the Subdivision name. A "2" will indicate the Subdivision name is in the first and second fields. This will allow you to create a subdivision name to parcel number cross-reference.
(Expanded) FF Assessor Description: The Expanded Assessor Description takes the fixed Assessor description fields, the free form description (NOT GIVEN ON RECORD LAYOUT) and captures the subdivision name from the Subdivision file to format the Expanded Assessor Description (6 fields or lines of 32 characters each). The following is an example of these fields:
Fixed Assessor Description- PB 0003 0034 PT B 3 L 71
Free Form Description- & PT LOT 72
Subdivision Name File- 0003 0034 SPRING VALLEY UNIT #7
Expanded Assessor Description-
SPRING VALLEY UNIT #7
PLAT BOOK 3 PAGE 34
PT LOT 71 BLOCK 3
& PT LOT 72
Assessed Year: This year (CCYY) specifies when a parcel was last appraised by the Assessor's Office. By law each parcel must be appraised every year.
Construction Year: When a building is constructed on a parcel, the initial construction year (CCYY) is updated.
Doc Date-CCYYMMDD: This date indicates when the last ownership change was recorded for each parcel.
Doc Number: This Document Number is the last ownership change document number for each parcel. There have been two different document number formats.
Prior to January 1, 1986, the Document Number consisted of Book (4 digits) and instrument (7 digits). (Displayed 1041:1000423).
After January 1, 1986, Document Number is made up of document date YYMMDD (6 digits) and Instrument (5 digits).
(Displayed 880213:00234).
Doc Mult: This field indicates the number of documents that were involved in the transfer.
Doc Vest: The Vesting Code indicates how the property was vested for the document number specified. ( See Document Vesting Codes).
Sales Information: The Assessor's Office updates the sales information from the Recorded Value Declarations forms in the County Recorder's Office. A parcel number must first be established for each Value Declaration form. The Assessor's Office will then establish the sales type by reading the documents or sending sales verification letters out for vacant sales and multiple sales. The sales information is NOT updated the same time the new owner's name, address and document number are changed; it happens 2 to 3 weeks later or maybe not at all because we couldn't parcel the Value Declaration form. The sales date is the document recording date.
Sales Price: Sales price for the last time this parcel sold.
Type Sale: Sales codes for type of sale ( See Sales Type Codes).
Sale Date CCYYMMDD: Sales date of last sale.
Geographic Id: The Geographic Identifier describes the location of the parcel by sectional description down to quarter - quarter of a section. It defines a portion of section, township and range.
Portion: Three types of portion are ALL, PART (PT) and MORE (MOR).
Quarter-Quarter Breakdown(BK-1 BK-2): Valid breakdowns are N2, S2, E2, W2, NE4, NW4, SE4, AND SW4.
Section: Valid sections are 01 thru 36. Section 00 indicates more than one section.
Township: Valid Clark County townships are 13 thru 34 and includes one half township (23.5).
Range: Valid Clark County ranges are 54 thru 71 and includes three half ranges (55.5, 63.5, and 66.5).
Land Use Code: The Land Use Code identifies the use of improved parcels. If a parcel is not improved it will contain zeroes. ( See Assessor's Land Use Codes).
Land Use Capacity: Certain Land Use codes on parcels need to specify a capacity (example: Hotel capacity is number of rooms, Apartment capacity is number of units).
Current Land Fields: There are two groups of Current Land Fields. To obtain the total land acreage of the parcel, add both land acreage fields.
Land Code: Valid Land codes are:
01 - Acreage
02 - All Subdivisions
03 - Zero Land Value
04 - All Mining Lands
05 - All Railroad Lands
06 - Public Utility (Not Centrally Assessed)
07 - Open Space
08 - Public Utility (Centrally Assessed)
09 - All Classified Lands (Agricultural and Golf)
Land Acres: Total acres for land code (2 decimal places).
Current Personal Property Valuation Fields: Three groups of Personal Property codes can be specified. The Personal Property Valuation is put on the Secured Tax Roll upon the owner's request. Otherwise this valuation is billed and collected on the Unsecured Tax Roll.
Personal Property(PP) Code: Valid Personal Property Codes are:
10 - Airplanes
11 - Mobile Homes
13 - Goods and Merchandise
14 - Equipment, Machinery, Fixtures and Furnishings (from Personal Property Division)
15 - Equipment, Machinery, Fixtures and Furnishings (from Building Appraisal Division)
18 - Public Utilities, Centrally Assessed by DTC
20 - Mining Equipment and Machinery (from Personal Property Division)
21 - Farm Equipment and Machinery
25 - Local Public Utilities
26 - Mining Equipment and Machinery (from Building Appraisal Division)
50 - Livestock
Exempt Code: Valid Exemption code ( See List of Exemption Codes).
Last Year's Closed Assessed Valuation Fields: The Last Year's Assessed Value fields are the final values of each parcel when the Secured Tax Roll is closed in December. These values are only updated at County Board of Equalization (March), State Board of Equalization (all year) and Commissioner Corrections (all year). These values are used for the initial Secured Tax Roll billing, performed by the County Treasurer's Office in July. These values can be used to calculate market value by adding the Land and Improvement Values together and dividing by .35. The Last Year's Assessed Value fields are:
Total Land Acres (2 decimal places)
Total Land Value
Improvement Value
Total Personal Property Value
Exemption Code and Value
Two Years Back Closed Assessed Valuation Fields: These Assessed Value fields are the final values of each parcel when the Secured Tax Roll closed two years ago in December. These values are only updated at County Board of Equalization (March), State Board of Equalization (all year) and Commissioner Corrections (all year). These values were used for the initial Secured Tax Roll billing, performed by the County Treasurer's office two years ago in July. These values can be used to calculate market value as of two years ago by adding the Land and Improvement values together and dividing by .35. The Two Years Back Assessed Value fields are:
Total Land Acres (2 decimal places)
Total Land Value
Improvement Value
Total Personal Property Value
Exemption Code and Value
Owner Percentage: This percentage is used only when two name lines are present in the Owners Name fields (Name Tag = "2"). The percentage specified is for the first owner's name, the second owner's percentage is calculated by subtracting the percentage from 100 percent. These fields will show a percentage or a fraction.
Percentage of Numerator(OWNER NUMER): The Percentage or the Numerator of a percentage is stored here and contains 3 decimal places.
Denominator(OWNER DENOM): The Denominator is a whole number and is only used when a numerator is present. The presence of this Denominator identifies that the previous field is a numerator and not the entire percentage of ownership.
Etal Flag: The Etal Flag indicates if the parcel is owned by more than 2 owners. Additional owners are specified on the Etal Master file.
Update Date CCYYMMDD: This date specifies the last time a parcel went through a batch update, where the ownership changes or the parcel is adjusted or split into other parcels.
Last Update Date CCYYMMDD: This date specifies the last time any change was made to a parcel.
Residential Living Square Footage(SQFT): This residential living square footage is pulled from the Residential Appraisal Master, which stores the demographics information about each residential improvement.
Old Parcel Number: When a NEW parcel number (new format 11 digits) is converted from the old parcel number format, the old parcel number is stored in this field, until the new parcel number is cut or split. A cross-reference file could be established with old parcel number to new parcel number.
Abatement Flag: Values are '3' or '8' indicating the current abatement status of the parcel. Secured Tax Roll Table of Contents