Nevada 2023 Regular Session

Nevada Assembly Bill AB295

Introduced
3/14/23  
Refer
3/14/23  
Report Pass
4/14/23  
Refer
4/17/23  

Caption

Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-691)

Impact

The proposed modifications would alter tax provisions associated with veterans, specifically affecting state laws governing property tax exemptions. By refining the definitions and eligibility criteria surrounding property tax exemptions for veterans and their surviving spouses—including restrictions based on marital status and existing exemptions—the bill seeks to create more equitable tax conditions for this demographic. For veterans with permanent service-connected disabilities, the legislation ensures that those individuals and their spouses can claim both exemptions but limits surviving spouses' claims on additional benefits if already covered through the veteran's exemption.

Summary

Assembly Bill 295 (AB295) seeks to revise existing tax exemptions for veterans and their surviving spouses in Nevada. The bill aims to streamline tax benefits by redistributing property tax exemptions, notably eliminating the additional property tax exemption for surviving spouses of veterans who already receive a veteran’s exemption. This change is intended to provide a clearer framework for tax benefits related to active duty veterans and their families while ensuring that only one exemption is applicable, thereby limiting double benefits.

Sentiment

Sentiment surrounding AB295 appears to be mixed. Proponents argue that it creates a more straightforward process for tax benefits, making it easier for veterans and their families to navigate their entitlements. Supporters express that the bill honors veterans' sacrifices through targeted support for their families. Conversely, critics point out potential drawbacks, including concerns that it may inadvertently lessen the total tax relief available to surviving spouses in certain situations.

Contention

The main point of contention involves the eligibility and constraints placed on surviving spouses. Critics effectively argue that by disallowing an additional exemption for those already benefiting under veterans’ exemptions, the state risks marginalizing the support available to families coping with the loss of a veteran. As it stands, the proposed bill enforces tight controls on how benefits can overlap, raising questions about the long-term financial impacts on surviving veterans' families who may depend on these tax benefits to maintain financial stability.

Companion Bills

No companion bills found.

Similar Bills

NV AB135

Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-236)

AZ SB1230

Tax exemptions; affidavit

NV AB455

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

NM HB342

Property Tax Changes

AZ SB1095

Property tax exemptions; statutory conformity

AZ HB2454

Statutory conformity; property tax exemptions

IN SB0357

Acceptance of electronic conveyance documents.

NM HB377

Residential Property Valuation Changes