Nevada 2023 Regular Session

Nevada Senate Bill SB374

Introduced
3/23/23  
Refer
3/23/23  

Caption

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

Impact

The enactment of SB374 would lead to significant changes in state law regarding property taxation, particularly benefiting veterans and senior citizens. This legislation aims to ease the financial burden of property taxes on these groups, which advocates argue is necessary given their contributions to society and the challenges they face in affording housing. It effectively creates a financial safety net aimed at preventing tax-related displacement among the oldest and most vulnerable members of the community. The bill also stipulates penalties for fraud in claims, which reinforces integrity within the assistance program.

Summary

Senate Bill 374, also known as SB374, proposes revisions to property tax laws in the state, specifically aiming to provide tax exemptions and refunds for certain vulnerable groups including veterans and the elderly. The bill establishes a comprehensive program that exempts certain veterans, specifically those who are 55 years or older with a service-connected disability rated at 100%, and their surviving spouses from property taxes on their primary residences. It further allows for partial property tax refunds for individuals aged 55 and older with household incomes at or below the federally designated poverty level, whether they own or rent their homes.

Sentiment

Overall, the sentiment around SB374 is largely positive among supporters, particularly veteran advocacy groups and organizations serving the elderly. They regard the bill as a step toward acknowledging the sacrifices made by veterans and helping seniors maintain their homes during retirement. However, there is concern among some fiscal conservatives regarding the potential fiscal impact on local governments and how subsidizing taxes for certain demographics may create disparity in tax responsibilities among residents. Opponents fear that the measure may place additional strain on local budgets, which could lead to a reduction in essential services.

Contention

One notable point of contention revolves around the balance of assisting veterans and senior citizens while managing state and local tax revenues. Critics of the bill emphasize the importance of considering the financial implications for local governments that depend heavily on property taxes. Although the tax relief measures are well-intentioned, concerns persist over the long-term sustainability of these exemptions, especially if the number of claimants increases as demographics shift and more veterans reach qualifying ages. The bill thus highlights the ongoing debate between providing necessary social services and maintaining fiscal responsibility at the state and local levels.

Companion Bills

No companion bills found.

Similar Bills

NV SB430

Revises provisions relating to partial refunds of property taxes to certain persons who are 66 years of age or older. (BDR 38-999)

WV HB2974

To implement a Property Tax Poverty Exemption - School Excess Levy

WV HB2115

To implement a Property Tax Poverty Exemption - School Excess Levy

WV HB4527

To implement a Property Tax Poverty Exemption - School Excess Levy

WV HB2295

To implement a Property Tax Poverty Exemption - School Excess Levy

WV HB2586

Relating to establishing a thirty thousand dollar homestead exemption for taxpayers with a household income at or below U.S. Department of Health & Human Services Poverty Guidelines.

CA SB151

Property tax postponement.

CA SB667

Property taxation: disabled veterans’ exemption: filing of claims.