Nevada 2023 Regular Session

Nevada Assembly Bill AJR7

Introduced
3/27/23  
Refer
3/27/23  

Caption

Proposes to amend the Nevada Constitution to revise certain provisions relating to property taxes. (BDR C-701)

Impact

Should AJR7 be enacted, it would result in significant changes to how property taxes are assessed, particularly after real estate transactions. Specifically, the resolution proposes that properties sold or transferred would be exempt from certain value adjustments and tax abatements for the first fiscal year. This shift means that local governments would have to reevaluate their tax assessment strategies in light of the new constitutional guidelines, potentially impacting revenue generation from property taxes.

Summary

AJR7 is a joint resolution proposing amendments to the Nevada Constitution regarding property tax regulations. The primary focus of the bill is to mitigate property tax burdens for specific demographics, notably senior citizens and individuals with disabilities. The resolution outlines the necessity for the Nevada Legislature to establish a program that would offer property tax refunds or assistance to residents aged 62 or older or those who are disabled. This initiative aims to provide financial relief and promote housing stability within vulnerable populations in the state.

Sentiment

The discussions surrounding AJR7 exhibit mixed sentiment. Supporters emphasize its potential to alleviate the financial strain on senior citizens and disabled residents, viewing it as a compassionate and necessary reform. On the other hand, skeptics raise concerns about the implications of altering property tax assessments and whether such changes could adversely affect local funding and services reliant on property tax revenue.

Contention

Notable points of contention include the balance between providing tax relief to individuals and preserving local government revenue streams. Critics worry that while the bill aims to protect certain demographics, it may inadvertently lead to higher tax burdens on younger homeowners or those not qualifying for assistance. The debate highlights the complexities of tax policy where attempts to support one group may yield unintended consequences for others within the community.

Companion Bills

No companion bills found.

Previously Filed As

NV AJR1

Proposes to amend the Nevada Constitution to revise certain provisions relating to property taxes. (BDR C-185)

NV AJR7

Proposes to amend the Nevada Constitution to revise provisions relating to the compensation of certain elected officers. (BDR C-654)

NV AJR2

Proposes to amend the Nevada Constitution to revise certain procedures relating to proposed amendments to the Nevada Constitution. (BDR C-851)

NV AB455

Revises provisions governing property taxes. (BDR 32-324)

NV ACR63

Proposes constitutional amendment to limit assessment of homestead real property.

NV ACR87

Proposes constitutional amendment to limit assessment of homestead real property.

NV SB374

Revises provisions relating to property taxes. (BDR 32-578)

NV AB377

Revises provisions relating to real property. (BDR 32-923)

NV ACR164

Proposes constitutional amendment to limit annual increase in assessment of real property.

NV SCR16

Proposes constitutional amendment to increase additional taxes owed when farmland property is not used for agricultural or horticultural purposes.

Similar Bills

CA ACA24

Property taxation: transfer of base year value: disaster relief.

CA SCA8

Property taxation: base year value transfers: persons with a severely disabled child.

CA ACA7

Property taxation: intercounty base year value transfers.

CA ACA12

Property taxation: base year value transfers: persons with a severely disabled child.

CA SCA19

Property taxation: base year value transfers: qualified veterans.

NJ ACR130

Proposes amendment to Constitution to require each house of the Legislature to meet four times annually solely to vote on bills that provide property tax relief.

NJ ACR20

Proposes amendment to Constitution to require each house of the Legislature to meet four times annually solely to vote on bills that provide property tax relief.

CA ACA5

Motor vehicle fees and taxes: restriction on expenditures: appropriations limit.