The state cap on property tax is $3.64 per $100 of assessed value (35% of fair market value). In those areas where the tax rate is higher than the cap there was a voter approved override. For instance, Nye County voters approved an Emergency 911 System at the rate of $0.0050 in 1990. There is no end date for this levy. Also, the Town of Tonopah approved a Parks and Recreation rate of $30,300 per year in 1996 which became effective in 1998. The amount that is assessed to each property owner is determined annually to meet this obligation. This levy will impact the Tonopah town rate until 2010 at which point it expires.

Pahrump, with the largest population in Nye County, accounts for the majority of the property taxes paid in the county. However, Round Mountain which has a significantly low population of 787, in 2006, was a major contributor in property taxes due almost solely to Round Mountain Gold Corporation who is the single largest taxpayer in the county.