Government entities held the line on tax increases this year, making the 2010-11 fiscal year property tax rates for the year beginning July 1 almost identical to the 2009-10 fiscal year that ended June 30.

Property tax rates remain much higher for residents of smaller communities, like Amargosa Valley, which is near the tax cap set by the state legislature, than for those living in a larger community like Pahrump.

A Pahrump property owner will pay a combined tax rate of $3.14 per $100 of valuation, the same as last year. The only difference is the rise from $3.1431 to $3.1465.

If a $100,000 property were taxed at full value, that would amount to only a $3.40 overall increase in taxes.

Properties are taxed at 35 percent of their assessed value. As an example, for a Pahrump home taxed at $45,887 for land and improvements, the tax bill last year was $1,393.14, which would be almost unchanged in the new fiscal year. When the $30 landfill parcel fee and the $1 assessment for the Nevada Division of Water Resources are added, that bill amounts to $1,424.13.

Here's the breakdown in the property tax:

Everyone will pay 17 cents per $100 of valuation for the state, $1.34 to Nye County and $1.33 to the Nye County School District.

That equals $2.85 per $100 of valuation, 90 percent of the Pahrump property tax or about 77 percent of the Amargosa Valley tax.

But while the Beatty town tax rate is 21.05 cents per $100 of valuation and the Pahrump town tax rate is 24.3 cents per $100 of valuation -- a very slight increase from 24.02 cents -- Amargosa Valley taxes property at 49.49 cents per $100.

Taxpayers in each community also pay property tax to a library district.

The Pahrump Library District increased its tax rate very slightly from 4.15 cents per $100 of valuation to 4.19 cents. The Beatty Library District levies a tax rate of 27.41 cents per $100, the Amargosa Valley Library District has a tax rate of 31 cents per $100.

Pahrump also has a swimming pool district with a tax rate of just under 1 cent per $100 of valuation.

Amargosa Valley has an assessed, taxable property value of $44 million for 1,960 parcels, according to the Nevada Department of Taxation. The town property tax rate of 49.49 cents per $100 will bring in $145,979 of revenue.

Beatty has taxable property values of $17.5 million on 757 parcels. The town tax rate of 21.05 cents per $100 of valuation will bring in $36,636.

Pahrump has taxable property values assessed at $1.29 billion for 50,129 parcels. The state estimates the town tax rate of 24.33 cents per $100 of valuation will bring in $2.6 million.

The highest town tax rate in the county is in Tonopah, which has a 58.81 cent tax rate.

Almost 99.5 cents of the $1.34 county property tax rate goes to the general fund. Other categories of county taxes that appear on the property tax bill include the juvenile probation fund 10 cents; medical and general indigent fund, 6.7 cents; special capital projects fund 5 cents; health clinic, 3.95 cents; deductible county medical, 2 cents; capital projects, 1.7 cents; auto accident indigent fund, 1.5 cents; agricultural extension, 1.5 cents; museum fund, 1.1 cents; youth service, six-tenths of a cent; roads, a half-cent and the 911 emergency system a half-cent.