Many first time home buyers are not familiar with property taxes. When they purchase Las Vegas real estate they are in for a little lesson. However, the county is fair when purchasing mid-year. The new home owner is only required to pay for taxes accued during their initial period as homeowner. In other words the amount due on the home is prorated for the year. So, if you close on a house today you will pay for about 1/2 a month. The seller will be responsible for the portion due them. The title/escrow company will usually do a good job of making the numbers work correctly.