Incline Village sits on the Nevada side of Lake Tahoe at approximately 6,300 feet elevation — a 25-minute drive from Martis Camp. It is not a gated private community in the Martis Camp sense: there is no single HOA, no mandatory club membership, and no private conveyance fee. Instead, Incline Village property ownership is governed by the Incline Village General Improvement District (IVGID), a special-purpose government entity that levies its own assessments and controls access to the community's beaches, golf courses, and recreation facilities. For buyers comparing Nevada-side Tahoe ownership to Martis Camp, the cost structures are fundamentally different — and the differences are not always obvious from listing data.
What IVGID Is and Why It Matters
IVGID — the Incline Village General Improvement District — is a quasi-governmental entity that provides water, sewer, and recreation services to Incline Village and Crystal Bay. Unlike a private HOA, IVGID is a public district with elected board members and publicly audited financials. Every property owner within the district pays IVGID assessments as a condition of ownership. These assessments are separate from Washoe County property taxes and from any private HOA fees that may apply to a specific subdivision or condominium complex within Incline Village. The distinction matters: IVGID fees are not negotiable, not waivable, and not subject to the same legal framework as private HOA assessments.
IVGID Recreation Fee: The Primary Annual Assessment
The IVGID Recreation Fee is the primary annual assessment paid by all Incline Village property owners. As of community-verified 2024 data, the Recreation Fee is approximately $1,200–$1,400 per year for a standard single-family parcel, billed as part of the annual property tax statement. This fee funds access to IVGID's recreation facilities: two private beaches (Incline Beach and Burnt Cedar Beach), two golf courses (the Championship Course and the Mountain Course), a recreation center, tennis and pickleball facilities, and a ski facility at Diamond Peak. The Recreation Fee is significantly lower than Martis Camp's annual HOA assessment of $5,200–$5,600, but it covers a different scope of services and does not include the gatehouse security, house-watch program, or road maintenance infrastructure that Martis Camp's HOA funds.
Beach Access: The Hidden Premium in Incline Village
Access to Incline Village's private beaches is one of the most significant value drivers in the community — and one of the most misunderstood cost structures. IVGID beach access is tied to property ownership within the district, but the number of beach access passes included with a property varies by parcel type and assessed value. Additional passes beyond the base allocation are available for purchase at rates that have escalated significantly: community-verified data places the cost of additional beach passes in the $1,500–$2,500 range per pass per season as of 2024. For buyers with large families or frequent guests, beach pass costs can add $5,000–$10,000 or more to annual ownership costs beyond the base Recreation Fee.
Private HOA Fees Within Incline Village
Many Incline Village properties sit within private subdivisions or condominium complexes that carry their own HOA fees in addition to IVGID assessments. These private HOA fees vary widely: a single-family home in a gated subdivision may carry $300–$800/month in HOA dues, while a condominium complex may carry $600–$1,200/month. Buyers should verify whether a specific property carries a private HOA in addition to IVGID assessments. Unlike Martis Camp, where the HOA structure is uniform across the community, Incline Village's layered assessment structure requires parcel-specific due diligence.
No Private Conveyance Fee: A Structural Advantage
Incline Village does not carry a private conveyance fee equivalent to Martis Camp's 1% HOA transfer fee. Nevada does not impose a state-level real property transfer tax, and Washoe County's transfer tax rate is significantly lower than California's. For a buyer acquiring a $4,000,000 Incline Village property, the absence of a 1% private conveyance fee represents a $40,000 savings relative to a comparable Martis Camp acquisition. This structural difference is one of the most significant financial advantages of Nevada-side Tahoe ownership for buyers who are cost-sensitive at entry.
Golf Access: IVGID Courses vs. Martis Camp Club
IVGID operates two golf courses available to Incline Village property owners: the Championship Course (a Robert Trent Jones Jr. design) and the Mountain Course (a shorter, more accessible layout). IVGID golf access is included in the Recreation Fee structure, with green fees charged per round rather than through an annual membership model. Community-verified 2024 green fees are approximately $150–$200 per round on the Championship Course for IVGID cardholders. This is structurally different from Martis Camp's mandatory Golf membership model, where the $37,000 annual dues cover unlimited rounds. For a buyer who plays 20–30 rounds per year, the per-round IVGID model may be more cost-effective than Martis Camp's mandatory Golf dues.
The Nevada Tax Advantage
The most significant financial difference between Incline Village and Martis Camp ownership is not the HOA or club structure — it is the state income tax treatment. Nevada has no state income tax. California's top marginal rate is 13.3%. For a high-income buyer, establishing Nevada residency through Incline Village ownership can represent a tax savings that dwarfs the difference in HOA and club fees between the two communities. This is not a real estate recommendation — it is a documented financial reality that buyers comparing the two communities should model with a licensed CPA or tax attorney.
This article is published for research and informational purposes only. IVGID figures are community-verified estimates based on publicly available district records and may not reflect current assessment rates. Martis Camp figures are sourced from the Martis Camp Community Association Fact Sheet (Rev. 1-18-2022). This portal is not affiliated with IVGID, any Incline Village HOA, Martis Camp Community Association, or any licensed brokerage. Nothing here constitutes financial, legal, tax, or real estate advice.