SID and LID Fees in Henderson: Cadence Has None, and Inspirada Pays LID T-18 Until 2035

Buyers comparing Cadence and Inspirada usually ask the same question about both: what does the improvement district cost? The two master plans get shortlisted together because both are amenity-led Henderson communities with new and recent construction, so it is natural to assume they were financed the same way. They were not, and the difference is a line item one of them carries for years and the other does not have at all.

A correction first. The May 2026 version of this guide said Cadence homes carry SID and LID assessments, put dollar ranges on them for Cadence, Inspirada, Mountain's Edge, Lake Las Vegas and other master plans, and said the assessments appear on the property-tax bill. Those statements were wrong, and the ranges had no source. This October 7, 2026 rewrite replaces them with what the primary documents say: the Cadence FAQ, the Assessment Management Group billing schedule, the City of Henderson's improvement-district annual report and Nevada Revised Statutes Chapter 271.

Cadence has no SID or LID fees, according to its master-plan FAQ. Inspirada parcels sit in City of Henderson LID T-18, whose final installment is due June 1, 2035; on December 31, 2025 its 6,086 parcels owed $27.95 million of unbilled assessments, about $4,590 each on average. Assessment Management Group bills it separately from property tax, so look up the exact parcel before your contingency ends.

• Cadence's FAQ says the master plan has no SID or LID fees; some townhome neighborhoods have other assessments.
• Inspirada parcels repay City of Henderson LID T-18, with the final installment due June 1, 2035.
• Assessment Management Group bills T-18 twice a year, due June 1 and December 1, apart from property tax.
• NRS 271.405 lets an owner prepay the whole balance; the ordinance can add a premium up to 5%.
• Search the APN on AMG's parcel lookup and read the title report before your contingency ends.

See what's on the market: Henderson homes for sale shows every active MLS listing with current prices and photos.

Does Cadence Have SID or LID Fees?

No. According to the Cadence FAQ, the answer to "Are there any SID or LID fees associated with Cadence?" is "There are no SID/LID (special improvement district/limited improvement district) fees." That is the master developer's own statement, and the public records line up with it. The Assessment Management Group billing schedule, which I read on October 7, 2026, lists every City of Henderson assessment district that AMG bills, and none of them is Cadence. The City of Henderson's improvement-district annual report as of December 31, 2025 covers districts T-18 (Inspirada), T-20 (Rainbow Canyon), T-21 (Black Mountain Ranch) and T-22 (Rainbow Canyon Phase II), and again none is Cadence.

The same FAQ adds a detail worth reading closely. Cadence has a master homeowners association plus sub-associations in some neighborhoods, such as Heritage at Cadence by Lennar, and "some neighborhoods, such as those including townhomes or condos, may also have non-HOA assessment fees." Those are not SID or LID bonds. They are neighborhood-level charges, and the resale package or the builder's disclosure for the specific home is where you find them.

So the practical Cadence checklist is the master association dues, any sub-association dues, any neighborhood assessment the FAQ describes, and the property tax for the parcel. There is no improvement-district balance to pay off, assume or prorate. The FAQ also describes the plan's scale, about 2,200 acres and up to 12,250 residential units at buildout, which matters because a plan that size could have been bond-financed and simply was not. For where building stands in 2026, our Cadence buildout status report and our Cadence lifestyle guide cover the neighborhoods, builders and amenities in detail.

What Does Inspirada's LID T-18 Still Owe in 2026?

Inspirada is the Henderson master plan that does carry an improvement district. According to the City of Henderson Local Improvement Districts Annual Report as of December 31, 2025, filed with the Legislative Counsel Bureau under NRS 271.4895, District T-18 (Inspirada) is repaid through the Improvement District No. T-18 Refunding Bonds, Series 2016, issued August 31, 2016 in an original amount of $54,145,000 and maturing September 1, 2035. On December 31, 2025, $27,625,000 of principal was still outstanding.

The same report counts 6,086 assessed parcels holding $27,952,966 of unbilled assessments. Dividing one by the other gives an average of about $4,590 per parcel as of December 31, 2025. For the 5,810 improved parcels, those with homes, the unbilled total was $26,166,310, an average of about $4,500. Those averages are my arithmetic on the report's totals, not a quote for any home. Each parcel's share was set when the assessment roll was spread, and owners who prepaid have nothing left, so a specific Inspirada home can owe much less or more than the average.

The balance is shrinking on schedule. The December 31, 2022 edition of the same report showed $37,170,000 of bonds outstanding and $37,521,886 unbilled across 5,881 parcels, about $6,380 per parcel. Three years of installments took roughly $9.5 million off the bond principal. The delinquency rate was 1.23% on December 31, 2025, with 196 parcels one month behind, and the report puts the district's value-to-lien ratio at 112.91 to 1.

Our Inspirada buyer's guide covers prices, pods and parks, and the Summerlin vs Inspirada comparison puts dues, tax rates and drive times side by side.

How Do Cadence and Inspirada Compare on Assessments and Dues?

Put the two plans next to each other and the improvement district is the line that separates them. Both have a master association and some sub-associations, both are inside the City of Henderson, and both pay ordinary property tax set by the parcel's tax district. Only Inspirada has a public assessment lien that runs to 2035. According to the Inspirada Community Association's assessment page, every Inspirada home pays a 2026 base assessment of $255 per quarter, due January 1, April 1, July 1 and October 1, with an added quarterly assessment for gated neighborhoods, service areas or access to the Toll Brothers clubhouse. The Cadence FAQ does not publish a dues figure, so I have not put one in the table; the resale package for the specific home is the document to read.

What this means for a buyer deciding between two similar homes is simple arithmetic. Add the Inspirada home's remaining T-18 installments to its carrying cost, or ask the seller to pay the balance off in escrow, and then compare. For a Cadence home, the comparison is dues and taxes alone. If you want a matched example, our Cadence vs KB Home Landings at Caspian Bay comparison shows how we lay out a full monthly cost. A lower list price on an Inspirada home can be partly offset by its assessment balance, and a seller who has already prepaid T-18 has removed that difference entirely, which is why the payoff letter belongs in the listing file.

What Are SIDs and LIDs Under Nevada Law?

Special improvement districts and local improvement districts are the same tool under different names. According to Assessment Management Group, "Special Improvement Districts (SIDs), also called Local Improvement Districts, Special Assessment Districts, or Maintenance Districts, are formed by local governments to fund and install various improvements," such as streets, curbs, gutters, sidewalks, street lighting, sewer lines, water lines or landscaping. Clark County and the City of Las Vegas tend to say SID; the City of Henderson numbers its districts as local improvement districts, which is why Inspirada's is LID T-18. The May version of this post claimed a "limited improvement district" was a smaller, shorter, single-purpose tool. Nevada law draws no such line, and I have removed it.

The authority is Nevada Revised Statutes Chapter 271. A city or county forms the district by ordinance, spreads the project cost over the benefited tracts, and usually sells bonds that the assessments repay. NRS 271.365 limits each assessment: no assessment may exceed the estimate of maximum special benefits to the tract, or the reasonable market value of the tract. Under NRS 271.420, the assessment is secured by a lien on the tract from the effective date of the assessment ordinance, and that lien is coequal with the latest lien for general taxes and prior to most other liens. The final assessment roll is recorded with the county recorder, which is why the lien shows up in title work.

According to the Clark County Treasurer, a special assessment "may only be levied against parcels which have been identified as having received a direct benefit from the public project," and the cost "is apportioned, or divided, among properties that benefit from them" on a front-foot, area, zone or other equitable basis. That is the reason two homes in the same master plan can owe different amounts, and the reason a district can cover part of a plan and not the rest. The assessment is not a fee for using the roads. It is repayment of the specific bonds that built them.

Are SID and LID Assessments Part of the Property-Tax Bill?

No. This is the second error the May version made, and it is a common one. According to the Clark County Treasurer, "Special assessments are different than real property taxes, and are billed separately," and the principal and interest "are typically billed and collected semi-annually." Assessment Management Group, which administers the billing for Clark County, the City of Las Vegas, the City of North Las Vegas and the City of Henderson districts, explains on its separate billings page that in many states the improvement-district bill is mailed apart from other local government collections, "i.e. it is not included on the property tax bill," and the Treasurer's statement confirms that is how Clark County works.

The due dates prove the point. The October 2026 AMG schedule shows City of Henderson T-districts billed May 1 and November 1 and due June 1 and December 1. City of Las Vegas districts are due April 1 and October 1, City of North Las Vegas districts March 1 and September 1, and the Clark County districts June 1 and December 1, except Southern Highlands (121), which is due April 1 and October 1. None of those matches the Clark County property-tax installment calendar, because the two bills come from different systems.

Two practical consequences follow. First, if your lender escrows property tax, do not assume it also pays the improvement-district bill. Ask the loan officer in writing whether the escrow account will cover the AMG installment, or whether you will receive the bill and pay AMG yourself. Second, AMG mails bills only to the owner of record shown by the County Assessor, and its schedule warns that it can take the Assessor about 15 days after a deed records to change the ownership and mailing address. For any closing within 15 days before a billing date, AMG says the payment should be made through escrow. Miss that and the first bill can go to the seller's old address while the penalty clock runs on your parcel.

Which Henderson Neighborhoods Carry Improvement Districts in 2026?

Inspirada is not alone. The October 2026 AMG schedule lists every City of Henderson assessment district it bills, including two that have already matured, and the December 31, 2025 City of Henderson annual report adds the bond balances for the four districts with bonds subject to continuing disclosure. The table below combines the two. A district covers a defined set of parcels, so a home near one of these neighborhoods is not necessarily inside it; the parcel lookup in the next sections is the only way to be sure.

Two names on that list deserve a note. Black Mountain Ranch is a newer Henderson neighborhood whose district runs to 2051, so its parcels carry a much longer assessment tail than Inspirada's. Lake Las Vegas and Madeira Canyon appear only as matured districts. The May version of this post gave Lake Las Vegas an annual range of $1,800 to $3,600 and Anthem $700 to $1,500. Neither figure had a source, Lake Las Vegas's district T-1 is listed as matured, and Anthem does not appear by name on the Henderson schedule at all. The schedule also lists City of Henderson loan districts, such as the Whitney Ranch Wall Project, which are billed monthly and are a different program from the bond-financed T-districts.

Which Other Las Vegas Valley Master Plans Still Carry Active Districts?

Outside Henderson, the active districts cluster in Summerlin, the far northwest and two North Las Vegas plans. According to the Assessment Management Group schedule as read on October 7, 2026, the City of Las Vegas bills ten Summerlin districts and six in the Skye Canyon and Sunstone area, Clark County bills districts in Southern Highlands and two Summerlin areas, and North Las Vegas bills districts in Valley Vista and the Villages at Tule Springs, plus two named for the Northern Beltway Commercial Area and Apex Moonwater West. The table lists the master-plan districts by final payment date.

The May version of this post gave Skye Canyon, Summerlin West, Tule Springs, Aliante and Providence annual ranges with no source. Those ranges are gone. What the schedule supports is narrower and more useful: which districts exist, when each one ends and when its installments are due. The parcel's share is a separate question that only the parcel lookup answers. If you are weighing Summerlin new construction against Henderson, remember that a 2020s Summerlin West district can run into the 2050s, while Inspirada's ends in 2035, so the length of the tail matters as much as the annual installment.

Which Districts Have Already Been Paid Off?

A district that has matured no longer bills anyone, and several of the names buyers hear most often are in that group. On the October 2026 AMG schedule, the City of Las Vegas lists 607 Providence and the standalone Summerlin districts 808 and 809 as matured; North Las Vegas lists 60 Aliante as matured; Clark County lists 151 Summerlin Mesa as matured; and Henderson lists T-1 Lake Las Vegas and T-17 Madeira Canyon as matured. In each case the old version of this post had attached active dollar ranges to a district that the billing agent no longer bills.

Mountain's Edge is the clearest example. It sits in unincorporated Clark County, in the town of Enterprise, not in the City of Las Vegas. According to Clark County's June 30, 2010 continuing-disclosure report, Special Improvement District No. 142 (Mountain's Edge) issued $92,360,000 of Series 2003 local improvement bonds. The County's June 30, 2021 annual report shows the district's 2012 refunding series with a final maturity of August 1, 2023. District 142 is absent from the County's June 30, 2024 list of outstanding bonds and from the AMG schedule, so SID 142 matured in 2023.

"Matured" is a statement about the district, not a guarantee about every parcel. A parcel can sit in more than one district, and a delinquent owner can leave an unpaid lien behind. So even in Mountain's Edge, Lake Las Vegas or Aliante, the last step is the same: search the APN on AMG and read the preliminary title report for any assessment lien. Our verified Mountain's Edge buyer's guide walks through that check for SID 142 specifically.

How Do You Look Up the Assessment on a Specific Parcel?

Start with the assessor's parcel number, the 11-digit APN on the listing, the Clark County Assessor's site or the purchase contract. Then use the AMG Parcel Detail Search. According to Assessment Management Group, the database covers assessments on "any property in Clark County, City of North Las Vegas, City of Las Vegas, Douglas County, City of Reno, Washoe County, City of Henderson Districts, City of Mesquite, and City of Sparks," and you can search by parcel number, owner name or street name. If the record is unclear, call AMG at (702) 796-0082; payoffs are among the services it lists.

Next, read the preliminary title report. Under NRS 271.420, the final assessment roll is recorded with the county recorder together with a statement that the current payment status can be obtained from the officer collecting the assessment, so a title examiner should find the lien and list it as an exception. Ask the escrow officer to order a payoff demand from AMG early, because the amount depends on the date it will be paid. On a new build, ask the builder which district, if any, the lot is in and what its first installment will be, and get that answer in writing before you sign.

Finally, do not rely on the property-tax bill. It will not show the assessment, because the Treasurer bills special assessments separately. The May version of this post told readers to pull the tax bill to find SID lines; that advice would have missed every one. In our experience the cleanest files are the ones where the buyer has the AMG printout, the title exception and the payoff demand in hand before the due-diligence deadline, all three agreeing on the same district and balance. For resale homes, our guide to checking a SID or LID balance on a resale home goes through the documents in order.

Can You Pay Off an Improvement-District Balance Early?

Yes. Under NRS 271.405, subsection 5, "the owner of any tract assessed may at any time pay the whole unpaid principal with the interest accrued to the next interest payment date, together with penalties, if any," and the governing body may require a prepayment premium in the assessment ordinance that "must not exceed 5 percent of the installment or installments of principal so prepaid." The May version of this post cited NRS 271.428 for this. That section governs a district's surplus and deficiency fund, not prepayment, and the citation has been corrected.

Assessment Management Group's FAQ describes the mechanics from the billing side. According to AMG, the assessment "may be paid in full at any time," the current payoff amount printed on the bill is valid only if received on or before the due date, partial prepayments are allowed if marked on the payment coupon, and the prepayment penalty "may vary over time according to the terms of the Assessment Ordinance," with the payoff amount already including it. That is why the unbilled-assessment averages in the T-18 table are not payoff quotes: a real payoff adds accrued interest to the next payment date and any premium the ordinance sets.

Whether to prepay is a cash-flow decision, not a rule. Prepaying removes the installment from your monthly budget and from the lender's debt-to-income math, and it can make the home simpler to sell later. Keeping the installments preserves cash at closing. Compare the interest rate on the assessment, which AMG or the ordinance can tell you, with the rate on your mortgage and with what that cash would otherwise earn, and remember that any premium is a cost of prepaying. I did not include the May version's $19,800 payoff example; it was invented, and no Cadence parcel owes anything to pay off.

How Do Lenders Count an LID Installment?

They count it. According to the Fannie Mae Selling Guide, section B3-6-03, monthly housing expense for the subject property, the PITIA used in qualifying, is the sum of principal and interest, property, flood and mortgage insurance, real estate taxes, ground rent, special assessments, owners' association dues and certain other items. A T-18 installment is a special assessment, so a lender underwriting a conventional loan on an Inspirada home adds the monthly equivalent of the installment to the housing payment before it computes your debt-to-income ratio.

For most buyers the amount is modest next to principal, interest and taxes, but the way it enters the file is what causes trouble. If the loan officer builds the estimate from a tax figure alone, the assessment can appear late, after the title report arrives, and change the ratio mid-underwriting. Give your lender the AMG parcel record at application so the qualifying payment includes the installment from the start. The May version of this post said a 43% ratio was the conforming limit and walked through a declined loan; that example used invented numbers and has been removed. Your lender's program sets the limit that applies to you.

The reverse question matters for Cadence. Because Cadence has no improvement district, a Cadence home's qualifying payment is principal, interest, taxes, insurance and association dues, plus any neighborhood assessment the resale package shows. If a lender's worksheet for a Cadence home carries a SID line, ask where it came from and what document supports it. That is a short conversation that can prevent a worse one at final approval, and it is worth having before you lock a rate.

Does Nevada's 3% Property-Tax Cap Limit an LID Assessment?

No, and the reason is in the statutes' own definitions. Nevada's partial abatement statutes, NRS 361.4722 through 361.4724, cap year-over-year increases in ad valorem property tax: up to 3% for a primary residence once the owner claims it under NRS 361.4723, and the general cap of up to 8% under NRS 361.4722 until then. Chapter 271 defines "taxes" in NRS 271.230 as "general (ad valorem) taxes," a separate category from the special assessments the chapter levies. According to the Nevada Legislature's NRS Chapter 361, the abatements apply to the ad valorem tax on the parcel, so the improvement-district installment is outside them.

In practice that matters less than it sounds, because an assessment does not float with home values. The installment schedule is fixed by the assessment ordinance and the bond debt service; it does not rise because your taxable value rose. Under NRS 271.488 a city that refunds its bonds can amend the assessment ordinance, but before it increases an assessment's principal and interest, the number of years or the installments, it must get each affected owner's written consent or hold a hearing, and a written protest from owners of more than half the unpaid balance blocks the change. The May version of this post said some Nevada SID bonds carry "escalator clauses with 2-4% annual increases" and claimed a coverage-ratio buffer and refunding savings of 10-25%; none of that came from a bond document, and it has been removed.

One more property-tax point is worth repeating because buyers get it wrong. A sale does not carry the previous owner's 3% claim forward. The new owner of a primary residence has to claim the 3% cap with the Clark County Assessor; until then the general cap of up to 8% applies. Our Henderson property taxes guide explains the claim, and our post on why a new build's tax bill jumps in year two covers the first full assessment on new construction.

Is an Improvement-District Assessment Tax-Deductible?

Mostly not, and the IRS is specific about why. According to IRS Publication 530, you "can't deduct amounts you pay for local benefits that tend to increase the value of your property," and local benefits "include the construction of streets, sidewalks, or water and sewer systems." Those amounts are added to the basis of your property instead. The same publication says you can deduct assessments for local benefits if they are for maintenance, repair or interest charges related to those benefits. IRS Topic 503 repeats the rule in its list of nondeductible taxes.

That makes the interest portion of an installment the part that may be deductible, and AMG tracks it for that reason. According to the AMG FAQ, the interest portion of an assessment installment may be tax deductible, a Form 1098 may be issued when $600 or more is paid in a year, which is why AMG asks for a taxpayer identification number, and no 1098 is issued for property held in an LLC or trust. The principal portion, which repays the cost of building streets, water and sewer lines, generally adds to basis rather than reducing this year's tax.

The May version of this post said the "general public infrastructure" portion was deductible as state and local property tax. That is backward for construction costs, and it has been corrected. If you itemize, keep the 1098 and the AMG statements with your closing documents, because the principal you paid can reduce the gain when you sell, and ask a CPA how the interest portion fits your return. None of this applies in Cadence, where there is no assessment to deduct or add to basis.

What Should Inspirada Sellers and Buyers Settle in Escrow?

Decide who carries the remaining T-18 balance before the contract is signed, not after the title report arrives. According to the AMG FAQ, when a home sells "the remaining assessment is transferred to the new owner at the time of sale." That is the default: the buyer takes the parcel with its remaining installments, and the current installment is prorated in escrow. The alternative is a payoff, where the seller, the buyer or both fund the balance in escrow and the lien is released. Either is normal; what causes trouble is leaving it unspoken.

For sellers, the order of operations is to pull the AMG record when you list, disclose the district, and decide whether a payoff is part of your pricing or a concession you are willing to offer. The AMG schedule's escrow warning applies to you too. If your closing lands within 15 days before May 1 or November 1, the next installment should be paid through escrow, because AMG mails the bill to the owner of record. Our seller's net sheet guide shows where an assessment payoff sits among the other closing costs.

For buyers, write the treatment into the offer. If you are assuming the balance, ask for the AMG printout with the contract and confirm the next due date. If you want it paid off, name who pays and require the payoff demand by a fixed date. Compare the Inspirada home with Cadence listings on the same basis, dues plus taxes plus any assessment, and the price difference often looks different. The new construction hub lists current Henderson builders if you are comparing a resale with a new home.

What Should You Ask Before Buying in Cadence or Inspirada?

Six questions settle the improvement-district part of either purchase. First, is the parcel in an assessment district at all? For Cadence the FAQ answers that; for Inspirada, assume T-18 until the AMG record shows a zero balance. Second, what is the APN, and what does the AMG Parcel Detail Search show for it? Third, does the preliminary title report list an assessment lien, and does it match the AMG record? Fourth, who pays the balance or the current installment at closing? Fifth, will my lender escrow the installment, or will I pay AMG directly on June 1 and December 1? Sixth, for a Cadence townhome or condo, does the neighborhood have one of the non-HOA assessment fees the FAQ mentions, and what does the resale package say about it?

Then step back and compare the whole monthly cost. In my experience the improvement district is rarely the deciding factor on its own, but it can change which of two similar homes is cheaper to own. Inspirada's district ends in 2035 and its average unbilled balance was about $4,590 per parcel on December 31, 2025; Cadence has none. Those two facts, set against list prices and dues, usually settle the question faster than any amenity tour. For the rest of the comparison, from closed prices and builders to parks, drive times and zoned schools, see our Inspirada vs Cadence comparison.

If you want us to run those checks on a specific address, Nevada Real Estate Group can pull the AMG record, read the title exceptions with you and lay out the full carrying cost before you write an offer. Call (702) 637-1759, browse Henderson homes for sale, or contact us with the APN and we will start there.

Frequently Asked Questions

Does Cadence in Henderson have SID or LID fees?

No. The Cadence FAQ says there are no SID or LID fees associated with the master plan, and neither the Assessment Management Group billing schedule nor the City of Henderson's improvement-district annual report lists a Cadence district. Cadence does have a master homeowners association, sub-associations in some neighborhoods, and, according to the FAQ, non-HOA assessment fees in some townhome or condo neighborhoods. Those come from the neighborhood, not from a public improvement district, so check the resale package for the specific home.

Does Inspirada have an improvement district?

Yes. Inspirada parcels are in City of Henderson Local Improvement District T-18. According to the City's annual report, the district's 2016 refunding bonds had $27,625,000 of principal outstanding on December 31, 2025, and the AMG schedule shows the final installment due June 1, 2035. Across 6,086 parcels the unbilled assessments totaled $27,952,966, about $4,590 per parcel on average. A specific parcel can owe more, less or nothing if a past owner prepaid, so look up the APN.

Are SID and LID assessments on the Clark County property-tax bill?

No. The Clark County Treasurer says special assessments are different from real property taxes and are billed separately, typically twice a year. Assessment Management Group mails the improvement-district bills for Clark County, the City of Las Vegas, North Las Vegas and Henderson. City of Henderson T-district installments are due June 1 and December 1. Ask your lender whether its escrow account will pay the installment or whether you will pay AMG directly.

How do I find the SID or LID balance on a specific home?

Search the parcel number on the Assessment Management Group Parcel Detail Search, which covers districts in Clark County, Las Vegas, North Las Vegas and Henderson, or call AMG at (702) 796-0082. Then confirm it on the preliminary title report, where the recorded assessment roll should appear as a lien. Ask escrow for an AMG payoff demand dated to your closing, because the payoff includes interest to the next payment date and any prepayment premium.

Can I pay off an improvement-district assessment at closing?

Yes. NRS 271.405 lets the owner pay the whole unpaid principal at any time, with interest accrued to the next interest payment date and any penalties, and the assessment ordinance may add a prepayment premium of up to 5% of the principal prepaid. AMG says the payoff amount on the bill already includes any penalty and is valid only through the due date. If nobody pays it off, AMG says the remaining assessment transfers to the new owner at sale.

Does Mountain's Edge still have a special improvement district?

Its master district has matured. Clark County Special Improvement District No. 142 financed Mountain's Edge infrastructure with $92,360,000 of 2003 bonds, and its 2012 refunding series had a final maturity of August 1, 2023. The County's June 30, 2024 annual report no longer lists District 142 among outstanding bonds, and the AMG schedule lists no Mountain's Edge district. Mountain's Edge is in unincorporated Clark County, so buyers should still check the APN and title report.

Is an SID or LID assessment tax-deductible?

Mostly not. IRS Publication 530 says assessments for local benefits that tend to increase property value, such as building streets, sidewalks or water and sewer systems, are not deductible and are added to your basis instead. Assessments for maintenance, repair or interest charges can be deducted. AMG notes the interest portion may be deductible and that a Form 1098 may be issued when $600 or more is paid in a year. Ask a CPA how it fits your return.

Which Sources Inform This SID and LID Guide?

• Cadence FAQ: no SID or LID fees; master and sub-associations; non-HOA assessment fees in some townhome or condo neighborhoods; 2,200 acres and up to 12,250 units.
• Assessment Management Group, Assessment Districts Important Dates, read October 7, 2026: district numbers, first and final payments, billing and due dates, matured districts, escrow notice.
• City of Henderson Local Improvement Districts Annual Report as of December 31, 2025: T-18 bonds, parcels, unbilled assessments and delinquency; T-20, T-21 and T-22 balances.
• City of Henderson Local Improvement Districts Annual Report as of December 31, 2022: T-18 comparison figures.
• Clark County Treasurer, Understanding SIDs: special assessments are billed separately from property tax, typically semi-annually.
• Assessment Management Group, Improvement Districts, Separate Billings, FAQ and Parcel Detail Search.
• Nevada Revised Statutes Chapter 271: NRS 271.230, 271.365, 271.405, 271.420 and 271.488.
• Nevada Revised Statutes Chapter 361: NRS 361.4722 through 361.4724, the partial abatement of ad valorem taxes.
• Inspirada Community Association, Pay Assessments: 2026 base assessment of $255 per quarter.
• Clark County continuing-disclosure reports for June 30, 2010, June 30, 2021 and June 30, 2024: Special Improvement District No. 142 (Mountain's Edge).
• Fannie Mae Selling Guide B3-6-03: special assessments are part of monthly housing expense.
• IRS Publication 530 and IRS Topic 503: assessments for local benefits.

For broader context, see our new construction hub, Summerlin community guide and Henderson community guide.

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Improvement-district figures come from the City of Henderson's December 31, 2025 annual report and the Assessment Management Group schedule read October 7, 2026. Balances fall with every installment; confirm a parcel's district and balance with AMG at (702) 796-0082 before relying on them. Consult a licensed Nevada real estate professional and a tax adviser for property-specific guidance.

About the Author: Chris Nevada leads Nevada Real Estate Group, the #1 real estate team in Nevada with 150+ licensed agents and 9,097+ verified five-star reviews. Chris is licensed in Nevada (S.181401). For new construction buyer representation, call (702) 637-1759 or email info@nevadagroup.com.

Nevada Real Estate Group · 8945 W Russell Rd, Suite 170 · Las Vegas, NV 89148 · (702) 637-1759

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