Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2024 (July 1, 2023 to June 30, 2024), audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $21.5B · total spending $21.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Gaming taxes, fees, licenses | $1,352,862,308.00 |
| Sales taxes | $4,120,362,759.00 |
| Modified business taxes | $788,986,753.00 |
| Insurance premium taxes | $617,880,621.00 |
| Lodging taxes | $245,004,523.00 |
| Cigarette taxes | $123,919,876.00 |
| Commerce taxes | $329,274,151.00 |
| Property and transfer taxes | $1,601,045,495.00 |
| Motor and special fuel taxes | $374,211,245.00 |
| Other taxes | $975,762,131.00 |
| Intergovernmental (federal and other governments' grants and aid) | $9,276,875,571.00 |
| Licenses, fees and permits | $757,973,020.00 |
| Sales and charges for services | $117,980,176.00 |
| Interest and investment income (loss) | $514,695,500.00 |
| Settlement income | $110,623,364.00 |
| Land sales | $9,727,165.00 |
| Other revenues | $175,346,850.00 |
| General government | $639,994,580.00 |
| Health services | $6,250,419,181.00 |
| Social services | $2,721,225,488.00 |
| Education: K-12 | $6,825,106,838.00 |
| Education: higher education | $866,186,733.00 |
| Law, justice and public safety | $962,983,621.00 |
| Regulation of business | $667,471,893.00 |
| Transportation | $1,424,335,829.00 |
| Recreation and resource development | $260,397,976.00 |
| Capital outlay | $373,366,647.00 |
| Debt service: principal | $330,109,089.00 |
| Debt service: interest and fiscal charges | $96,933,863.00 |
| Debt service: debt issuance costs | $3,098,972.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, General Fund (enacted budget)
Total revenue $6.2B · total spending $6.5B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Sales and use tax (State 2% rate and the state's shares of local sales taxes) | $1,952,436,000.00 |
| Gaming taxes and fees (state), before tax credits | $1,019,290,600.00 |
| Live entertainment tax (gaming and nongaming) | $221,975,000.00 |
| Commerce tax | $383,250,000.00 |
| Transportation connection excise tax | $50,128,000.00 |
| Cigarette tax | $103,070,000.00 |
| Modified business tax (nonfinancial, financial and mining), before tax credits | $935,972,000.00 |
| Insurance taxes, before tax credits | $760,106,100.00 |
| Real property transfer tax | $134,885,000.00 |
| Business license fee | $128,135,000.00 |
| Liquor tax | $45,445,000.00 |
| Other tobacco tax | $31,721,000.00 |
| HECC transfer | $5,000,000.00 |
| Branch bank excise tax | $2,016,000.00 |
| Licenses | $176,598,700.00 |
| Fees and fines | $89,551,300.00 |
| Use of money and property (mostly the Treasurer's interest earnings) | $216,722,584.00 |
| Other revenue (among it unclaimed property) | $109,699,630.00 |
| Commerce tax credits taken against the modified business tax | −$73,227,000.00 |
| Tax credit programs (film, New Markets jobs, education choice scholarship, college savings, affordable housing) | −$86,430,700.00 |
| Elected officials | $278,611,898.00 |
| Finance and administration | $58,235,991.00 |
| Education: kindergarten to 12th grade | $1,947,337,209.00 |
| Education: Nevada System of Higher Education | $929,131,910.00 |
| Commerce and industry | $76,690,865.00 |
| Health and human services | $2,295,621,580.00 |
| Public safety | $574,903,808.00 |
| Infrastructure | $69,319,050.00 |
| Special purpose agencies | $32,166,976.00 |
| One-time appropriations (2025 Legislature and 36th Special Session; not split by function in the report) | $163,709,872.00 |
| Restricted-purpose appropriation to the Interim Finance Committee's Contingency Account (36th Special Session) | $948,695.00 |
| Estimated cost of the 84th (2027) Legislature | $28,000,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, all funding sources (spending authority only) (enacted budget)
Total revenue — · total spending $24.7B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Elected officials | $1,574,261,859.00 |
| Finance and administration | $121,263,371.00 |
| Education (K-12 and the Nevada System of Higher Education) | $8,752,786,083.00 |
| Commerce and industry | $838,420,899.00 |
| Health and human services | $10,749,285,115.00 |
| Public safety | $999,694,947.00 |
| Infrastructure | $1,526,556,262.00 |
| Special purpose agencies | $186,240,175.00 |
County governments, fiscal year 2021-22 (Census of Governments; fiscal year ended June 30, 2022 for 16 of the 17 counties)
| Carson City | $163,797,000.00 | $169,588,000.00 | $36,375,000.00 | 58,223 | $2,912.73 |
| Churchill | $66,996,000.00 | $75,323,000.00 | $9,813,000.00 | 25,799 | $2,919.61 |
| Clark | $9,044,537,000.00 | $6,811,358,000.00 | $935,733,000.00 | 2,323,145 | $2,931.96 |
| Douglas | $136,747,000.00 | $125,847,000.00 | $38,740,000.00 | 49,588 | $2,537.85 |
| Elko | — | — | — | 54,075 | — |
| Esmeralda | — | — | — | 751 | — |
| Eureka | $27,261,000.00 | $33,741,000.00 | $15,652,000.00 | 1,858 | $18,159.85 |
| Humboldt | $107,166,000.00 | $111,878,000.00 | $18,183,000.00 | 17,258 | $6,482.67 |
| Lander | — | — | — | 5,765 | — |
| Lincoln | — | — | — | 4,440 | — |
| Lyon | $82,119,000.00 | $70,335,000.00 | $16,673,000.00 | 61,541 | $1,142.90 |
| Mineral | $32,500,000.00 | $26,520,000.00 | $5,990,000.00 | 4,542 | $5,838.84 |
| Nye | $97,580,000.00 | $100,236,000.00 | $26,684,000.00 | 54,815 | $1,828.62 |
| Pershing | — | — | — | 6,439 | — |
| Storey | — | — | — | 4,176 | — |
| Washoe | $990,212,000.00 | $810,753,000.00 | $252,743,000.00 | 496,521 | $1,632.87 |
| White Pine | — | — | $11,530,000.00 | 8,736 | — |
Revenue and spending come from one source: the U.S. Census Bureau's 2022 Census of Governments: Finance individual unit file, the latest year that canvasses every government. No Nevada state agency publishes county revenues and spending in one table: the Department of Taxation's Local Government Finance section reviews every local government's budget, but its publications page posts no compiled county budget or audit figures (see gaps). Each row is the county government only. Cities, towns, school districts and special districts inside the county are separate governments and are not included, except Carson City, a consolidated municipality, which is one government for the city and the county. revenue_total = all revenue Census records for the government (taxes, charges, state and federal aid, interest and other general revenue, utility and insurance-trust revenue); it excludes borrowing and transfers between the county's own funds. spending_total = all expenditure (current operations, capital outlay, interest, assistance and payments to other governments); it excludes repayment of debt principal. property_tax = property tax revenue (Census code T01), the county government's own levy; it is part of revenue_total, not an addition. Revenue, spending and property tax are separate measures and are never added together. These are actual results as reported to Census, not budgets, and they are on Census's classification, not the counties' audited fund statements. A figure is left empty when more than 10% of its dollars are Census estimates (imputations); Census's estimate is kept, labeled, under census_imputed. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate from the same release. All 17 county governments were also in the Census 2024 Annual Survey and have a separate fy2024 block, and each county has a separate fy2027_property_tax_projected block from the Nevada Department of Taxation's FY 2026-27 Redbook: different years and different measures, never mixed with or compared to 2022 on the page. Spending per resident is our division of the county’s reported spending by its population.
Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Nevada's 16 county governments and Carson City; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files; U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); Nevada Department of Taxation, Division of Local Government Services, Property Tax Rates for Nevada Local Governments, Fiscal Year 2026-2027 (Redbook; revised page iii); Nevada Department of Taxation, Local Government Finance publications page (revenue projections, Redbooks, indebtedness reports; no compiled county budgets or audits); Nevada Department of Taxation, Local Government Finance page (budget forms and the Annual Fiscal Report form; checked, not used for figures).
What elected county officials are paid (Fiscal year 2025-26 (July 1, 2025 to June 30, 2026), as set by state law)
| Carson City | Member of the Board of Supervisors (NRS 245.043 counts the Mayor and supervisors of Carson City as county commissioners) | — | — | $39,000.00 |
| Churchill | County commissioner (each member of the board of county commissioners) | — | — | $36,000.00 |
| Clark | County commissioner (each member of the board of county commissioners) | — | — | $121,000.00 |
| Douglas | County commissioner (each member of the board of county commissioners) | — | — | $39,000.00 |
| Elko | County commissioner (each member of the board of county commissioners) | — | — | $39,000.00 |
| Esmeralda | County commissioner (each member of the board of county commissioners) | — | — | $30,000.00 |
| Eureka | County commissioner (each member of the board of county commissioners) | — | — | $30,000.00 |
| Humboldt | County commissioner (each member of the board of county commissioners) | — | — | $36,000.00 |
| Lander | County commissioner (each member of the board of county commissioners) | — | — | $30,000.00 |
| Lincoln | County commissioner (each member of the board of county commissioners) | — | — | $30,000.00 |
| Lyon | County commissioner (each member of the board of county commissioners) | — | — | $39,000.00 |
| Mineral | County commissioner (each member of the board of county commissioners) | — | — | $30,000.00 |
| Nye | County commissioner (each member of the board of county commissioners) | — | — | $39,000.00 |
| Pershing | County commissioner (each member of the board of county commissioners) | — | — | $33,000.00 |
| Storey | County commissioner (each member of the board of county commissioners) | — | — | $39,000.00 |
| Washoe | County commissioner (each member of the board of county commissioners) | — | — | $116,000.00 |
| White Pine | County commissioner (each member of the board of county commissioners) | — | — | $33,000.00 |
Nevada sets elected county officers' pay in state law, NRS 245.043, as rewritten by the 2025 Legislature (SB 116, chapter 80, Statutes of Nevada 2025, effective July 1, 2025). The statute prints a dollar salary only for county commissioners (in Carson City, the Mayor and supervisors): one amount per group of counties for FY 2025-26, with a 3 percent increase in each of the next five fiscal years. The table shows that FY 2025-26 amount. For the district attorney, sheriff, county clerk, assessor, recorder, treasurer and public administrator the statute now gives a rule, not a dollar figure, so their current pay is not shown; the FY 2018-19 amounts from the former statutory table, which the rule starts from, are kept in the data as a starting point only, never as current pay. Figures are the salary the statute sets for the office, not wages actually paid: they leave out benefits and longevity pay (under NRS 245.044, an elected county officer who has served more than 4 years gets 2 percent of base salary for each full calendar year served, up to 20 percent), an officer may decline any part of the salary (NRS 245.043(7)), and a board may withhold increases or cut salaries when money is short (NRS 245.043(8)-(9)). They do not name the officeholder.
Sources: Nevada Revised Statutes 245.043, Annual salaries of elected county officers (and 245.044, longevity), chapter 245, Legislative Counsel Bureau; Statutes of Nevada 2025, chapter 80 (SB 116), pages 429-438, amending NRS 245.043 (the former table of annual salaries appears as deleted matter on pages 431-433); Statutes of Nevada 2015, chapter 515 (SB 482), pages 3246-3250, amendment of NRS 245.043 (the section as it existed on July 1, 2015; cross-check of the FY 2018-19 amounts).
What is not here yet
- The FY2025 ACFR (year ended June 30, 2025) is not yet published: the State Controller's ACFR page lists FY 2024 as the newest (checked Oct. 22, 2026), and the FY2024 report's audit opinion is dated June 26, 2026. FY2024 is the latest audited year.
- The full FY2024 ACFR (11.3 MB) is over the repo's 10 MB limit; only the pages used (cover, auditor's report, governmental funds statement) are kept, with the full file's URL, size and sha256 recorded.
- The FY2027 revenue is the Economic Forum's May 1, 2025 forecast as adjusted in June 2025. Not yet checked: whether tax bills of the 36th (2025) Special Session change it (the Supplemental report's FY 2027 balance statement still uses the same total), and the Economic Forum's next forecast (due December 2026).
- The Supplemental report's appropriations-by-type table (printed page 4) prints '-' for FY 2027 restricted funds in its combined column although the Special Session column shows $948,695 and the combined FY 2027 total includes it; this file uses the $948,695, which makes the lines add to the printed total.
- The Governor's Finance Office (budget.nv.gov) Executive Budget was not used: it is the Governor's proposal, not the enacted budget. The Appropriations Act and Authorizations Act of 2025 themselves were not read line by line; the Fiscal Analysis Division's summaries of them are used.
- The FY 2026 budget (the first year of the biennium) belongs to fiscal year 2026 and is not shown.
- None of the reports' narrative text is used, only their tables.
- No Nevada state compilation of county revenues and spending was found. The Department of Taxation's Local Government Finance publications page lists revenue projections, Redbooks and indebtedness reports, but no compiled county budgets, annual fiscal reports or audits (checked Oct. 22, 2026). The counties' own adopted FY 2026-27 budgets (filed on the Department's forms) and their audits were not collected; not yet checked, county by county.
- The Department of Taxation's Final Revenue Projections FY 2026-2027 (consolidated tax and other state-collected revenue distributed to local governments) were not used; not yet checked.
- 2022 figures left empty because Census estimated more than 10% of the dollars: Elko, Esmeralda, Lander, Lincoln, Pershing, Storey, White Pine (Census's estimates are kept under census_imputed).
- Fiscal year ends other than June 30 in the Census record: Pershing (Fiscal year ended January 31, 2022 (as Census codes it)); shown as Census codes it. Nevada local governments' fiscal year runs July 1 to June 30 (the Redbook glossary says so), so this looks like a Census coding matter; not yet checked with Census.
- Rows that look unusual and were not checked against the county's audit (shown as Census lists them, each with a check_note): none.
- Enterprise charges inside revenue_total (2022, Census codes A36 hospitals and A01 air transportation; the matching costs are in spending_total): Carson City: air transportation charges (A01) $307,000.00; Clark: hospital charges (A36) $808,201,000.00, air transportation charges (A01) $606,803,000.00; Douglas: air transportation charges (A01) $1,055,000.00; Eureka: air transportation charges (A01) $62,000.00; Humboldt: hospital charges (A36) $56,153,000.00; Lander: hospital charges (A36) $19,310,000.00, air transportation charges (A01) $10,000.00; Lyon: air transportation charges (A01) $3,000.00; Mineral: hospital charges (A36) $14,769,000.00, air transportation charges (A01) $38,000.00; Nye: air transportation charges (A01) $95,000.00; Pershing: hospital charges (A36) $10,441,000.00, air transportation charges (A01) $60,000.00; White Pine: hospital charges (A36) $22,603,000.00, air transportation charges (A01) $54,000.00. Counties that run a hospital or an airport are therefore not comparable with those that do not.
- Carson City's figures are those of the consolidated municipality, which includes city services (Census files it as a municipal government), so they are not comparable with a county government alone. The Redbook likewise prints Carson City's levy in its COUNTIES column with no CITIES figure.
- In the Redbook table, Pershing County's CITIES figure is printed without a dollar sign (215,609); it is read as dollars and is not used here (only the COUNTIES column is).
- Census figures follow Census's own classification and do not match a county's audited fund statements or adopted budget line for line.
- Current salaries of the district attorney, sheriff, county clerk, assessor, recorder, treasurer and public administrator are not shown: since July 1, 2025 the statute sets them by formula (CPI-adjusted FY 2018-19 base or 3 percent over the highest-paid subordinate) and prints no dollar amounts. Each county's own salary resolutions or payroll were not pulled; not yet checked.
- No statewide payroll source for county officers was found or checked; what each officeholder was actually paid, and who holds each office, was not pulled.
- The FY 2026-27 commissioner figure is our arithmetic (the FY 2025-26 amount times 1.03, following NRS 245.043(6)), not a figure printed in the statute, and boards may decline increases; whether each board paid it was not checked.
- The 2025 Legislature authorized its Joint Interim Standing Committee on Government Affairs to review county commissioners' salaries and whether they should serve full time (SB 116, section 11); not yet checked whether it did.
- Charter provisions (Carson City's charter sets its district attorney's duties and salary rules; SB 116 section 10 amended it) and any special laws were not read beyond what SB 116 shows; not yet checked.
- Justices of the peace, constables and other elected county or township officers paid under other statutes are not included; not yet checked.
Gaps in the public money records as of the date checked.