This page provides a plain-English summary of key elder care and estate planning information specific to Nevada residents. It covers Nevada Medicaid limits, estate tax rules, advance directive information, and links to important Nevada agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Nevada Medicaid — 2026 Eligibility Limits for Long Term Care
Nevada’s Medicaid program is administered by the Nevada Department of Health and Human Services — DHHS — Division of Welfare and Supportive Services — DWSS. Nevada expanded Medicaid under the Affordable Care Act in 2014 providing coverage to adults up to 138 percent of the federal poverty level.
Important 2026 update — statewide managed care expansion Effective January 1 2026 Nevada expanded its Medicaid managed care program to cover all 17 Nevada counties. Previously managed care was limited to Clark County and Washoe County. Medicaid recipients statewide are now enrolled in managed care organizations — MCOs — for most Medicaid services. If you or a family member recently transitioned to a new MCO verify that your physicians pharmacy and care providers are in-network with your new plan.
Income limit — single applicant The income limit for a single Nevada nursing home Medicaid applicant is $2,982 per month in 2026. Nevada is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and irrevocable burial trusts. Note that IRAs and 401(k)s are counted as countable assets in Nevada.
Home and community based care — FE Waiver and other programs Nevada’s primary HCBS program for seniors is the Frail Elderly — FE — Waiver which provides home and community based non-medical services for Nevadans aged 65 and older who need nursing facility level care but want to remain at home. Services include homemaker services adult day care personal care respite care and home-delivered meals. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month.
Nevada also offers the Personal Care Services — PCS — program which provides in-home personal care assistance for eligible recipients. PCS does not require nursing facility level of care — a functional need for personal care assistance is sufficient to qualify making it more accessible than the FE Waiver.
Nevada nursing home Medicaid is an entitlement program — there is no waitlist for nursing home Medicaid. The FE Waiver may have limited enrollment — contact the Aging and Disability Services Division for current availability.
Married couples — one spouse applying When only one spouse applies for Nevada Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance Nevada uses the federal maximum Monthly Maintenance Needs Allowance of $4,066.50 per month in 2026. The community spouse receives this allowance if their income falls below this threshold.
Personal needs allowance — higher than most states Nevada nursing home Medicaid recipients are allowed to keep $163 per month as a personal needs allowance — significantly higher than the $30 to $60 allowance in many other states. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Nevada has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Nevada is approximately $9,949 per month — among the higher divisors in the country reflecting Nevada’s above-average nursing home costs particularly in the Las Vegas and Reno metro areas.
Estate recovery Nevada requires Medicaid estate recovery. After a Nevada Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Nevada Medicaid Applications can be submitted online through Access Nevada at dwss.nv.gov, by phone at 1-800-992-0900, or in person at your local DWSS office.
Nevada Medicaid administering agency Nevada Department of Health and Human Services — dhhs.nv.gov
Nevada Estate Tax — 2026
Nevada is one of the most tax-friendly states in the country for estate planning and retirement. Nevada has no state income tax no state estate tax and no state inheritance tax — making it exceptionally attractive for retirees and those with significant assets to transfer.
No Nevada state estate tax Nevada repealed its estate tax in 2005. No Nevada estate tax has applied to any estate since then regardless of size.
No Nevada inheritance tax Nevada does not impose an inheritance tax. Beneficiaries who receive assets from a Nevada decedent owe no Nevada inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Nevada residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Nevada gift tax Nevada does not impose a state gift tax. The state does not charge estate inheritance or gift taxes at any level. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
No Nevada state income tax — exceptional benefit for retirees Nevada has no state income tax of any kind. Social Security benefits pension income IRA and 401(k) distributions and all other retirement income are completely free from Nevada state income tax. This makes Nevada one of only nine states with no income tax and one of the most attractive states in the country for retirees on fixed incomes.
Nevada property taxes — low effective rate Nevada has an effective property tax rate of approximately 0.50 percent on owner-occupied homes — well below the national average. Nevada’s combination of no income tax no estate tax no inheritance tax and low property taxes makes it one of the most tax-advantaged states in the country for retirees and estate planning.
Step-up in basis — important for Las Vegas and Reno real estate Inherited assets in Nevada receive a stepped-up tax basis to fair market value at the date of the original owner’s death. Given significant real estate appreciation in Las Vegas and the Reno-Sparks metro area this step-up in basis can eliminate large capital gains tax obligations for heirs who inherit Nevada real estate.
Nevada asset protection — favorable trust laws Nevada has some of the strongest asset protection trust laws in the country. Nevada Spendthrift Trusts and Nevada Asset Protection Trusts — NAPTs — can offer significant protection from creditors. Nevada also allows self-settled spendthrift trusts meaning the person who creates the trust can also be a beneficiary while still receiving creditor protection. These tools can be valuable for high-net-worth Nevadans concerned about asset protection.
Nevada Advance Directives
Nevada law recognizes the following advance directive documents:
Nevada Declaration — Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults or notarized.
Nevada Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults or notarized.
Nevada POLST — Physician Orders for Life-Sustaining Treatment Nevada uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or advanced practice registered nurse.
Nevada Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Nevada has standardized out-of-hospital DNR protocols.
Nevada Advance Directive Registry Nevada does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Nevada advance directive forms Free Nevada-specific advance directive forms are available at caringinfo.org and from the Nevada State Medical Association at nsmadocs.org.
Nevada Key Agencies and Resources
Nevada Division of Welfare and Supportive Services — DWSS Administers Nevada Medicaid including long term care programs. Website: dwss.nv.gov Access Nevada Portal: dwss.nv.gov Phone: 1-800-992-0900
Nevada Aging and Disability Services Division — ADSD Coordinates programs and services for older Nevadans including home care nutrition programs caregiver support and the Nevada SHIP program for free Medicare counseling. Website: adsd.nv.gov Phone: 1-702-486-3545 (Southern Nevada) or 1-775-687-4210 (Northern Nevada) Nevada SHIP — free Medicare counseling: 1-800-307-4444
Nevada Area Agencies on Aging Nevada is served by 3 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Nevada Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: adsd.nv.gov/Programs/Aging/Ombudsman Phone: 1-800-307-4444
State Bar of Nevada Lawyer Referral and Information Service Connects Nevadans with attorneys including those who specialize in elder law and estate planning. Website: nvbar.org Phone: 1-800-789-5747
Nevada Legal Services Provides free civil legal services to low income Nevadans including seniors on issues related to Medicaid benefits housing and elder law. Website: nlslaw.net Phone: 1-800-323-8666
Nevada Veterans Resources
Nevada Department of Veterans Services — NDVS Provides services and benefits to Nevada veterans and their families including free VA claims assistance and connections to Nevada veterans resources. Website: veterans.nv.gov Phone: 1-775-321-4880
Nevada State Veterans Homes Nevada operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Boulder City and Sparks. Website: veterans.nv.gov/veterans-homes
Nevada Senior Property Tax Benefits
Senior Citizens Property Tax Assistance — Rebate Program Nevada offers a property tax rebate program for qualifying homeowners and renters aged 62 and older who meet income requirements. The rebate provides partial reimbursement of property taxes paid. Income limits apply. Apply through your county assessor’s office.
Homestead Declaration Nevada homeowners can file a homestead declaration to protect a portion of their home equity from creditor claims. The homestead exemption protects up to $605,000 of equity — one of the higher homestead protections in the country. This is not a property tax benefit but an important asset protection tool for Nevada homeowners.
Disabled Veteran Property Tax Exemption Nevada veterans with a service-connected disability of 60 percent or more may qualify for a property tax exemption on their primary residence. The exemption amount increases with higher disability ratings. Apply through your county assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Nevada
The following resources can help you find a qualified elder law or estate planning attorney in Nevada:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- State Bar of Nevada Lawyer Referral and Information Service — nvbar.org — 1-800-789-5747
- Nevada Chapter of NAELA — Nevada has an active NAELA chapter with members throughout the state
- Nevada Legal Services — nlslaw.net — free legal assistance for income-qualifying seniors — 1-800-323-8666
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Nevada Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026