Nevada·Data as of Q4 2025

Las Vegas, NV CAM Reconciliation Guide

Vacancy rates, property tax system, operating expense benchmarks, and market-specific CAM billing considerations for Las Vegas, NV commercial landlords.

Current Vacancy Rates

20.5%
Office Vacancy
5%
Retail Vacancy
7.2%
Industrial Vacancy

Source: CBRE/JLL Q4 2025 Market Reports

Average CAM per Square Foot

$9.00
Office /SF/yr
$7.50
Retail /SF/yr
$3.25
Industrial /SF/yr

Property Tax System

Assessment Authority

Clark County Assessor

Protest Procedure

File appeal with County Board of Equalization by January 15. Can escalate to State Board of Equalization. Tax cap limits annual increases.

Effective Tax Rate

~0.7-1.0% effective rate (constitutional cap of 3.64% of assessed value; assessed at 35% of taxable value)

Key Submarkets

Downtown/Arts DistrictSummerlinHenderson/Green ValleySouthwest/215 BeltwayNorth Las Vegas IndustrialStrip-adjacent

CAM Billing Considerations

  • Nevada's tax abatement cap limits annual property tax increases (3% for commercial)
  • Extreme cooling costs dominate summer CAM expenses
  • No state income tax — favorable business cost structure
  • Water costs increasingly material given Colorado River constraints
  • Sports venue developments (Raiders, F1, A's) reshaping commercial demand patterns
Local BOMA Chapter

BOMA Las Vegas

Market Context

Nevada's 3% annual tax cap on commercial properties provides unusual CAM tax predictability. Extreme summer cooling costs and growing water scarcity costs are the dominant variable CAM expenses.

Reconcile Las Vegas, NV Properties

CapVeri accounts for market-specific vacancy, local tax timing, and property-type-specific expense pools in your reconciliation.

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