A.B. 135
- *AB135*
ASSEMBLY BILL NO. 135–ASSEMBLYMEMBERS
YUREK AND D’SILVA
PREFILED JANUARY 28, 2025
____________
Referred to Committee on Revenue
SUMMARY—Revises provisions relating to certain tax exemptions
for veterans and surviving spouses of veterans.
(BDR 32-236)
FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: Yes.
~
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to taxation; extending certain partial tax
exemptions for veterans to surviving spouses who satisfy
certain criteria; and providing other matters properly
relating thereto.
Legislative Counsel’s Digest:
Existing law exempts from property taxes $1,000 of the assessed valuation of 1
property, adjusted each fiscal year using the Consumer Price Index, in which a 2
surviving spouse who is a resident of this State has an interest. (NRS 361.080) 3
Existing law also exempts from property taxes $2,000 of the assessed valuation of 4
property, as adjusted each fiscal year using the Consumer Price Index, in which a 5
veteran who served on active duty under certain circumstances has an interest. 6
(NRS 361.090) Section 1 of this bill expands this exemption so that a person who 7
is a resident of this State and is the surviving spouse of such a veteran is entitled to 8
the veteran’s exemption from property taxes. Under section 1, the surviving spouse 9
of a veteran who receives the veteran’s exemption from property taxes would not 10
be entitled to an additional exemption under existing law for surviving spouses. 11
Existing law provides a partial exemption from property taxes for a veteran 12
with a permanent service-connected disability, or the surviving spouse of such a 13
veteran, and prohibits a person who claims this partial exemption as a disabled 14
veteran from obtaining the other property tax exemption otherwise allowable for a 15
veteran. Existing law, however, provides that a person who qualifies as both a 16
veteran and also the surviving spouse of a veteran with a permanent service-17
connected disability may claim both of the veterans’ exemptions from property 18
taxes. (NRS 361.091) Section 2 of this bill: (1) maintains the authorization of a 19
person who qualifies as a veteran and also as the surviving spouse of a veteran with 20
a permanent service-connected disability to claim both the exemption for veterans 21
and the exemption for surviving spouses of veterans with a permanent service-22
connected disability; and (2) provides that a person who is the surviving spouse of a 23
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veteran with a service-connected disability, but who does not qualify as a veteran, 24
is not entitled to an additional exemption as the surviving spouse of a veteran 25
pursuant to section 1 if the person claims the exemption for surviving spouses of 26
veterans with a permanent service-connected disability. 27
Existing law provides an exemption from the governmental services taxes 28
otherwise due on the vehicle of a surviving spouse, to the extent of $1,000 of the 29
determined valuation, as adjusted each fiscal year using the Consumer Price Index. 30
(NRS 371.101) Under existing law, a veteran who served on active duty under 31
certain circumstances is entitled to an exemption from the governmental services 32
taxes otherwise due on a vehicle of the veteran, to the extent of $2,000 of the 33
determined valuation, as adjusted each fiscal year using the Consumer Price Index. 34
(NRS 371.103) Section 4 of this bill expands this exemption so that a person who 35
is a resident of this State and is the surviving spouse of such a veteran is entitled to 36
the veteran’s exemption. Under section 4, the surviving spouse of a veteran who 37
receives the veteran’s exemption from the governmental services taxes would not 38
be entitled to an additional exemption under existing law for surviving spouses. 39
Existing law provides a partial exemption from governmental services taxes for 40
a veteran with a permanent service-connected disability, or the surviving spouse of 41
such a veteran, and prohibits a person who claims this partial exemption as a 42
disabled veteran from obtaining the other exemption from governmental services 43
taxes otherwise allowable for a veteran. Existing law, however, provides that a 44
person who qualifies as both a veteran and the surviving spouse of a veteran with a 45
permanent service-connected disability may claim both of the veterans’ exemptions 46
from governmental services taxes. (NRS 371.104) Section 5 of this bill: (1) 47
maintains the authorization of a person who is a veteran and also the surviving 48
spouse of a veteran with a permanent service-connected disability to claim both the 49
exemption for veterans and the exemption for surviving spouses of veterans with a 50
permanent service-connected disability; and (2) provides that a person who is the 51
surviving spouse of a veteran with a service-connected disability, but who does not 52
qualify as a veteran, is not entitled to an additional exemption as the surviving 53
spouse of a veteran pursuant to section 4 if the person claims the exemption for 54
surviving spouses of veterans with a permanent service-connected disability. 55
Under existing law, the partial exemption from property taxes to which a 56
surviving spouse or veteran is entitled is reduced to the extent of any partial 57
exemption from governmental services taxes allowed for the surviving spouse or 58
veteran. (NRS 361.1565) Section 3 of this bill provides that any exemption from 59
property taxes to which a surviving spouse of a veteran is entitled pursuant to 60
section 1 will be reduced to the extent of any partial exemption from governmental 61
services taxes allowed to the surviving spouse pursuant to section 4. 62
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 361.090 is hereby amended to read as follows: 1
361.090 1. The property, to the extent of $2,000 assessed 2
valuation, of any actual bona fide resident of the State of Nevada 3
who: 4
(a) Has served a minimum of 90 continuous days on active duty, 5
who was assigned to active duty at some time between April 21, 6
1898, and June 15, 1903, or between April 6, 1917, and 7
November 11, 1918, or between December 7, 1941, and 8
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December 31, 1946, or between June 25, 1950, and May 7, 1975, or 1
between September 26, 1982, and December 1, 1987, or between 2
October 23, 1983, and November 21, 1983, or between 3
December 20, 1989, and January 31, 1990, or between August 2, 4
1990, and April 11, 1991, or between December 5, 1992, and 5
March 31, 1994, or between November 20, 1995, and December 20, 6
1996; 7
(b) Has served on active duty in connection with carrying out 8
the authorization granted to the President of the United States in 9
Public Law 102-1; or 10
(c) Has served on active duty in connection with a campaign or 11
expedition for service in which a medal has been authorized by the 12
Government of the United States, regardless of the number of days 13
served on active duty, 14
and who received, upon severance from service, an honorable 15
discharge or certificate of satisfactory service from the Armed 16
Forces of the United States, or who, having so served, is still serving 17
in the Armed Forces of the United States, is exempt from taxation. 18
The property, to the extent of $2,000 assessed valuation, of any 19
actual bona fide resident of the State of Nevada who is the 20
surviving spouse of a person who satisfied the requirements of 21
paragraph (a), (b) or (c) and who received, upon severance from 22
service, an honorable discharge or certificate of satisfactory 23
service from the Armed Forces of the United States, is exempt 24
from taxation. 25
2. For the purpose of this section, the first $2,000 assessed 26
valuation of property in which an applicant has any interest shall be 27
deemed the property of the applicant. 28
3. The exemption may be allowed only to a claimant who files 29
an affidavit with his or her claim for exemption on real property 30
pursuant to NRS 361.155. The affidavit may be filed at any time by 31
a person claiming exemption from taxation on personal property. 32
4. The affidavit must be made before the county assessor or a 33
notary public and filed with the county assessor. It must state that 34
the affiant is a bona fide resident of the State of Nevada who meets 35
all the other requirements of subsection 1 and that the exemption is 36
not claimed in any other county in this State. After the filing of the 37
original affidavit, the county assessor shall, except as otherwise 38
provided in this subsection, mail a form for: 39
(a) The renewal of the exemption; and 40
(b) The designation of any amount to be credited to the Gift 41
Account for the Veterans Home in Southern Nevada or the Gift 42
Account for the Veterans Home in Northern Nevada established 43
pursuant to NRS 417.145, 44
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to the person each year following a year in which the exemption 1
was allowed for that person. The form must be designed to facilitate 2
its return by mail by the person claiming the exemption. If so 3
requested by the person claiming the exemption, the county assessor 4
may provide the form to the person by electronic means in lieu of by 5
mail. The county assessor may authorize the return of the form by 6
electronic means in accordance with the provisions of chapter 719 7
of NRS. 8
5. Persons in actual military service are exempt during the 9
period of such service from filing the annual forms for renewal of 10
the exemption, and the county assessors shall continue to grant the 11
exemption to such persons on the basis of the original affidavits 12
filed. In the case of any person who has entered the military service 13
without having previously made and filed an affidavit of exemption, 14
the affidavit may be filed in his or her behalf during the period of 15
such service by any person having knowledge of the facts. 16
6. Before allowing any veteran’s exemption pursuant to the 17
provisions of this chapter, the county assessor shall require proof of 18
status of the veteran, and for that purpose shall require production of 19
an honorable discharge or certificate of satisfactory service or a 20
certified copy thereof, or such other proof of status as may be 21
necessary. 22
7. A surviving spouse claiming an exemption pursuant to this 23
section must file with the county assessor an affidavit declaring 24
that: 25
(a) The surviving spouse was married to and living with the 26
veteran for the 5 years preceding his or her death; 27
(b) The veteran was eligible for the exemption at the time of 28
his or her death or would have been eligible if the veteran had 29
been a resident of the State of Nevada; 30
(c) The surviving spouse has not remarried; and 31
(d) The surviving spouse is a bona fide resident of the State of 32
Nevada. 33
The affidavit required by this subsection is in addition to the 34
certification required pursuant to subsections 4 and 6. After 35
the filing of the original affidavit required by this subsection, the 36
county assessor shall, except as otherwise provided in this 37
subsection, mail a form for the renewal of the exemption to the 38
person each year following a year in which the exemption was 39
allowed for that person. The form must be designed to facilitate its 40
return by mail by the person claiming the exemption. If so 41
requested by the person claiming the exemption, the county 42
assessor may provide the form to the person by electronic means 43
in lieu of by mail. The county assessor may authorize the return of 44
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the form by electronic means in accordance with the provisions of 1
chapter 719 of NRS. 2
8. If a tax exemption is allowed under this section to a person 3
who qualifies for the exemption as the surviving spouse of a 4
veteran, that person is not entitled to an exemption under 5
NRS 361.080. 6
9. If any person files a false affidavit or produces false proof to 7
the county assessor or a notary public and, as a result of the false 8
affidavit or false proof, the person is allowed a tax exemption to 9
which the person is not entitled, the person is guilty of a gross 10
misdemeanor. 11
[8.] 10. Beginning with the 2005-2006 Fiscal Year, the 12
monetary amounts in subsections 1 and 2 must be adjusted for each 13
fiscal year by adding to the amount the product of the amount 14
multiplied by the percentage increase in the Consumer Price Index 15
(All Items) from July 2003 to the July preceding the fiscal year for 16
which the adjustment is calculated. The Department shall provide to 17
each county assessor the adjusted amount, in writing, on or before 18
September 30 of each year. 19
Sec. 2. NRS 361.091 is hereby amended to read as follows: 20
361.091 1. A bona fide resident of the State of Nevada who 21
has incurred a permanent service-connected disability and has been 22
honorably discharged from the Armed Forces of the United States, 23
or his or her surviving spouse, is entitled to an exemption. 24
2. The amount of exemption is based on the total percentage of 25
permanent service-connected disability. The maximum allowable 26
exemption for total permanent disability is the first $20,000 assessed 27
valuation. A person with a permanent service-connected disability 28
of: 29
(a) Eighty to 99 percent, inclusive, is entitled to an exemption of 30
$15,000 assessed value. 31
(b) Sixty to 79 percent, inclusive, is entitled to an exemption of 32
$10,000 assessed value. 33
For the purposes of this section, any property in which an 34
applicant has any interest is deemed to be the property of the 35
applicant. 36
3. The exemption may be allowed only to a claimant who has 37
filed an affidavit with his or her claim for exemption on real 38
property pursuant to NRS 361.155. The affidavit may be made at 39
any time by a person claiming an exemption from taxation on 40
personal property. 41
4. The affidavit must be made before the county assessor or a 42
notary public and be filed with the county assessor. It must state that 43
the affiant is a bona fide resident of the State of Nevada, that the 44
affiant meets all the other requirements of subsection 1 and that the 45
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exemption is not claimed in any other county within this State. After 1
the filing of the original affidavit, the county assessor shall, except 2
as otherwise provided in this subsection, mail a form for: 3
(a) The renewal of the exemption; and 4
(b) The designation of any amount to be credited to the Gift 5
Account for the Veterans Home in Southern Nevada or the Gift 6
Account for the Veterans Home in Northern Nevada established 7
pursuant to NRS 417.145, 8
to the person each year following a year in which the exemption 9
was allowed for that person. The form must be designed to facilitate 10
its return by mail by the person claiming the exemption. If so 11
requested by the person claiming the exemption, the county assessor 12
may provide the form to the person by electronic means in lieu of by 13
mail. The county assessor may authorize the return of the form by 14
electronic means in accordance with the provisions of chapter 719 15
of NRS. 16
5. Before allowing any exemption pursuant to the provisions of 17
this section, the county assessor shall require proof of the 18
applicant’s status, and for that purpose shall require the applicant to 19
produce an original or certified copy of: 20
(a) An honorable discharge or other document of honorable 21
separation from the Armed Forces of the United States which 22
indicates the total percentage of his or her permanent service-23
connected disability; 24
(b) A certificate of satisfactory service which indicates the total 25
percentage of his or her permanent service-connected disability; or 26
(c) A certificate from the United States Department of Veterans 27
Affairs or any other military document which shows that he or she 28
has incurred a permanent service-connected disability and which 29
indicates the total percentage of that disability, together with a 30
certificate of honorable discharge or satisfactory service. 31
6. A surviving spouse claiming an exemption pursuant to this 32
section must file with the county assessor an affidavit declaring that: 33
(a) The surviving spouse was married to and living with the 34
veteran who incurred a permanent service-connected disability for 35
the 5 years preceding his or her death; 36
(b) The veteran was eligible for the exemption at the time of his 37
or her death or would have been eligible if the veteran had been a 38
resident of the State of Nevada; 39
(c) The surviving spouse has not remarried; and 40
(d) The surviving spouse is a bona fide resident of the State of 41
Nevada. 42
The affidavit required by this subsection is in addition to the 43
certification required pursuant to subsections 4 and 5. After the 44
filing of the original affidavit required by this subsection, the county 45
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assessor shall, except as otherwise provided in this subsection, mail 1
a form for renewal of the exemption to the person each year 2
following a year in which the exemption was allowed for that 3
person. The form must be designed to facilitate its return by mail by 4
the person claiming the exemption. If so requested by the person 5
claiming the exemption, the county assessor may provide the form 6
to the person by electronic means in lieu of by mail. The county 7
assessor may authorize the return of the form by electronic means in 8
accordance with the provisions of chapter 719 of NRS. 9
7. If a veteran or the surviving spouse of a veteran submits, as 10
proof of disability, documentation that indicates a percentage of 11
permanent service-connected disability for more than one permanent 12
service-connected disability, the amount of the exemption must be 13
based on the total of those combined percentages, not to exceed 100 14
percent. 15
8. If a tax exemption is allowed under this section to a person 16
who qualifies for the exemption: 17
(a) As a veteran with a permanent service-connected disability, 18
that person is not entitled to an exemption under NRS 361.090. 19
(b) Solely as the surviving spouse of a veteran with a permanent 20
service-connected disability, the allowance of a tax exemption under 21
this section does not affect the eligibility of that person for an 22
exemption as a veteran under NRS 361.090. 23
9. If any person files a false affidavit or produces false proof to 24
the county assessor or a notary public and, as a result of the false 25
affidavit or false proof, the person is allowed a tax exemption to 26
which the person is not entitled, the person is guilty of a gross 27
misdemeanor. 28
10. Beginning with the 2005-2006 Fiscal Year, the monetary 29
amounts in subsection 2 must be adjusted for each fiscal year by 30
adding to the amount the product of the amount multiplied by the 31
percentage increase in the consumer price inflation index from July 32
2003 to the July preceding the fiscal year for which the adjustment 33
is calculated. The Department shall provide to each county assessor 34
the adjusted amount, in writing, on or before September 30 of each 35
year. 36
11. For the purposes of this section, “consumer price inflation 37
index” means the Consumer Price Index for All Urban Consumers, 38
West Region (All Items), as published by the United States 39
Department of Labor or, if that index ceases to be published by the 40
United States Department of Labor, the published index that most 41
closely resembles that index, as determined by the Department. 42
Sec. 3. NRS 361.1565 is hereby amended to read as follows: 43
361.1565 The personal property tax exemption to which a 44
surviving spouse, person who is blind, veteran , surviving spouse of 45
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a veteran, veteran who incurred a service-connected disability or 1
surviving spouse of a veteran who incurred a service-connected 2
disability is entitled pursuant to NRS 361.080, 361.085, 361.090 or 3
361.091 is reduced to the extent that he or she is allowed an 4
exemption from the governmental services tax pursuant to chapter 5
371 of NRS. 6
Sec. 4. NRS 371.103 is hereby amended to read as follows: 7
371.103 1. Vehicles, to the extent of $2,000 determined 8
valuation, registered by any actual bona fide resident of the State of 9
Nevada who: 10
(a) Has served a minimum of 90 days on active duty, who was 11
assigned to active duty at some time between April 21, 1898, and 12
June 15, 1903, or between April 6, 1917, and November 11, 1918, 13
or between December 7, 1941, and December 31, 1946, or between 14
June 25, 1950, and May 7, 1975, or between September 26, 1982, 15
and December 1, 1987, or between October 23, 1983, 16
and November 21, 1983, or between December 20, 1989, and 17
January 31, 1990, or between August 2, 1990, and April 11, 1991, 18
or between December 5, 1992, and March 31, 1994, or between 19
November 20, 1995, and December 20, 1996; 20
(b) Has served a minimum of 90 continuous days on active duty 21
none of which was for training purposes, who was assigned to active 22
duty at some time between January 1, 1961, and May 7, 1975; 23
(c) Has served on active duty in connection with carrying out 24
the authorization granted to the President of the United States in 25
Public Law 102-1; or 26
(d) Has served on active duty in connection with a campaign or 27
expedition for service in which a medal has been authorized by the 28
Government of the United States, regardless of the number of days 29
served on active duty, 30
and who received, upon severance from service, an honorable 31
discharge or certificate of satisfactory service from the Armed 32
Forces of the United States, or who, having so served, is still serving 33
in the Armed Forces of the United States, is exempt from taxation. 34
Vehicles, to the extent of $2,000 determined valuation, registered 35
by any actual bona fide resident of the State of Nevada who is the 36
surviving spouse of a person who satisfied the requirements of 37
paragraph (a), (b), (c) or (d), as applicable, and who received, 38
upon severance from service, an honorable discharge or 39
certificate of satisfactory service from the Armed Forces of the 40
United States, are exempt from taxation. 41
2. In lieu of claiming the exemption from taxation set forth in 42
subsection 1 in his or her name, a veteran may transfer the 43
exemption to his or her current spouse. To transfer the exemption, 44
the veteran must file an affidavit of transfer with the Department in 45
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the county where the exemption would otherwise have been 1
claimed. The affidavit of transfer must be made before an authorized 2
employee of the Department or a notary public. If a veteran makes 3
such a transfer: 4
(a) The spouse of the veteran is entitled to the exemption in the 5
same manner as if the spouse were the veteran; 6
(b) The veteran is not entitled to the exemption for the duration 7
of the transfer; 8
(c) The transfer expires upon the earlier of: 9
(1) The termination of the marriage; 10
(2) The death of the veteran; or 11
(3) The revocation of the transfer by the veteran as described 12
in paragraph (d); and 13
(d) The veteran may, at any time, revoke the transfer of the 14
exemption by filing with the Department in the county where the 15
exemption is claimed an affidavit made before an authorized 16
employee of the Department or a notary public. 17
3. For the purpose of this section, the first $2,000 determined 18
valuation of vehicles in which a person described in subsection 1 or 19
2 has any interest shall be deemed to belong to that person. 20
4. Except as otherwise provided in subsection 5, a person 21
claiming the exemption shall file annually with the Department in 22
the county where the exemption is claimed an affidavit declaring 23
that he or she is an actual bona fide resident of the State of Nevada 24
who meets all the other requirements of subsection 1 or 2, as 25
applicable, and that the exemption is claimed in no other county in 26
this State. The affidavit must be made before the county assessor or 27
a notary public. After the filing of the original affidavit of 28
exemption and after the transfer of the exemption, if any, pursuant 29
to subsection 2, the county assessor shall, except as otherwise 30
provided in this subsection, mail a form for: 31
(a) The renewal of the exemption; and 32
(b) The designation of any amount to be credited to the Gift 33
Account for the Veterans Home in Southern Nevada or the Gift 34
Account for the Veterans Home in Northern Nevada established 35
pursuant to NRS 417.145, 36
to the person who claimed the exemption each year following a 37
year in which the exemption was allowed for that person. The form 38
must be designed to facilitate its return by mail by the person 39
claiming the exemption. If so requested by the person claiming the 40
exemption, the county assessor may provide the form to the person 41
by electronic means in lieu of by mail. 42
5. Persons in actual military service are exempt during the 43
period of such service from filing annual affidavits of exemption 44
and the Department shall grant exemptions to those persons on the 45
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basis of the original affidavits filed. In the case of any person who 1
has entered the military service without having previously made and 2
filed an affidavit of exemption, the affidavit may be filed in his or 3
her behalf during the period of such service by any person having 4
knowledge of the facts. 5
6. Before allowing any veteran’s exemption pursuant to the 6
provisions of this chapter, the Department shall require proof of 7
status of the veteran or, if a transfer has been made pursuant to 8
subsection 2, proof of status of the veteran to whom the person 9
claiming the exemption is married, and for that purpose shall require 10
production of an honorable discharge or certificate of satisfactory 11
service or a certified copy thereof, or such other proof of status as 12
may be necessary. 13
7. A surviving spouse claiming an exemption pursuant to this 14
section must file with the Department in the county where the 15
exemption is claimed an affidavit declaring that: 16
(a) The surviving spouse was married to and living with the 17
veteran for the 5 years immediately preceding his or her death; 18
(b) The veteran was eligible for the exemption at the time of 19
his or her death or, if not for the transfer of the exemption 20
pursuant to subsection 2, would have been eligible for the 21
exemption at the time of his or her death; and 22
(c) The surviving spouse has not remarried. 23
The affidavit required by this subsection is in addition to the 24
certification required pursuant to subsections 4 and 6. After 25
the filing of the original affidavit required by this subsection, the 26
county assessor shall, except as otherwise provided in this 27
subsection, mail a form for renewal of the exemption to the person 28
each year following a year in which the exemption was allowed for 29
that person. The form must be designed to facilitate its return by 30
mail by the person claiming the exemption. If so requested by the 31
person claiming the exemption, the county assessor may provide 32
the form to the person by electronic means in lieu of by mail. 33
8. If a tax exemption is allowed under this section to a person 34
who qualifies for the exemption as the surviving spouse of a 35
veteran, that person is not entitled to an exemption under 36
NRS 371.101. 37
9. If any person files a false affidavit or produces false proof to 38
the Department, and as a result of the false affidavit or false proof a 39
tax exemption is allowed to a person not entitled to the exemption, 40
the person is guilty of a gross misdemeanor. 41
[8.] 10. Beginning with the 2005-2006 Fiscal Year, the 42
monetary amounts in subsections 1 and 3 must be adjusted for each 43
fiscal year by adding to each amount the product of the amount 44
multiplied by the percentage increase in the Consumer Price Index 45
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(All Items) from December 2003 to the December preceding the 1
fiscal year for which the adjustment is calculated. 2
Sec. 5. NRS 371.104 is hereby amended to read as follows: 3
371.104 1. A bona fide resident of the State of Nevada who 4
has incurred a permanent service-connected disability and has been 5
honorably discharged from the Armed Forces of the United States, 6
or his or her surviving spouse, is entitled to a veteran’s exemption 7
from the payment of governmental services taxes on vehicles of the 8
following determined valuations: 9
(a) If he or she has a disability of 100 percent, the first $20,000 10
of determined valuation. 11
(b) If he or she has a disability of 80 to 99 percent, inclusive, the 12
first $15,000 of determined valuation. 13
(c) If he or she has a disability of 60 to 79 percent, inclusive, the 14
first $10,000 of determined valuation. 15
2. In lieu of claiming the exemption from taxation set forth in 16
subsection 1 in his or her name, a veteran may transfer the 17
exemption to his or her current spouse. To transfer the exemption, 18
the veteran must file an affidavit of transfer with the Department in 19
the county where the exemption would otherwise have been 20
claimed. The affidavit of transfer must be made before an authorized 21
employee of the Department or a notary public. If a veteran makes 22
such a transfer: 23
(a) The spouse of the veteran is entitled to the exemption in the 24
same manner as if the spouse were the veteran; 25
(b) The veteran is not entitled to the exemption for the duration 26
of the transfer; 27
(c) The transfer expires upon the earlier of: 28
(1) The termination of the marriage; 29
(2) The death of the veteran; or 30
(3) The revocation of the transfer by the veteran as described 31
in paragraph (d); and 32
(d) The veteran may, at any time, revoke the transfer of the 33
exemption by filing with the Department in the county where the 34
exemption is claimed an affidavit made before an authorized 35
employee of the Department or a notary public. 36
3. For the purpose of this section, the first $20,000 of 37
determined valuation of vehicles in which a person described in 38
subsection 1 or 2 has any interest shall be deemed to belong entirely 39
to that person. 40
4. A person claiming the exemption shall file annually with the 41
Department in the county where the exemption is claimed an 42
affidavit declaring that he or she is a bona fide resident of the State 43
of Nevada who meets all the other requirements of subsection 1 or 44
2, as applicable, and that the exemption is claimed in no other 45
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county within this State. After the filing of the original affidavit of 1
exemption and after the transfer of the exemption, if any, pursuant 2
to subsection 2, the county assessor shall, except as otherwise 3
provided in this subsection, mail a form for: 4
(a) The renewal of the exemption; and 5
(b) The designation of any amount to be credited to the Gift 6
Account for the Veterans Home in Southern Nevada or the Gift 7
Account for the Veterans Home in Northern Nevada established 8
pursuant to NRS 417.145, 9
to the person who claimed the exemption each year following a 10
year in which the exemption was allowed for that person. The form 11
must be designed to facilitate its return by mail by the person 12
claiming the exemption. If so requested by the person claiming the 13
exemption, the county assessor may provide the form to the person 14
by electronic means in lieu of by mail. 15
5. Before allowing any exemption pursuant to the provisions of 16
this section, the Department shall require proof of the veteran’s 17
status, and for that purpose shall require production of: 18
(a) A certificate from the Department of Veterans Affairs that 19
the veteran has incurred a permanent service-connected disability, 20
which shows the percentage of that disability; and 21
(b) Any one of the following: 22
(1) An honorable discharge; 23
(2) A certificate of satisfactory service; or 24
(3) A certified copy of either of these documents. 25
6. A surviving spouse claiming an exemption pursuant to this 26
section must file with the Department in the county where the 27
exemption is claimed an affidavit declaring that: 28
(a) The surviving spouse was married to and living with the 29
veteran with a disability for the 5 years preceding his or her death; 30
(b) The veteran with a disability was eligible for the exemption 31
at the time of his or her death or, if not for a transfer of the 32
exemption pursuant to subsection 2, would have been eligible for 33
the exemption at the time of his or her death; and 34
(c) The surviving spouse has not remarried. 35
The affidavit required by this subsection is in addition to the 36
certification required pursuant to subsections 4 and 5. After the 37
filing of the original affidavit required by this subsection, the county 38
assessor shall, except as otherwise provided in this subsection, mail 39
a form for renewal of the exemption to the person each year 40
following a year in which the exemption was allowed for that 41
person. The form must be designed to facilitate its return by mail by 42
the person claiming the exemption. If so requested by the person 43
claiming the exemption, the county assessor may provide the form 44
to the person by electronic means in lieu of by mail. 45
– 13 –
- *AB135*
7. If a tax exemption is allowed under this section to a person 1
who qualifies for the tax exemption: 2
(a) As a veteran or as the current spouse of a veteran who 3
receives a transfer of an exemption pursuant to subsection 2, that 4
person is not entitled to an exemption under NRS 371.103. 5
(b) Solely as the surviving spouse of a veteran with a permanent 6
service-connected disability, the allowance of a tax exemption under 7
this section does not affect the eligibility of that person for an 8
exemption as a veteran under NRS 371.103. 9
8. If any person makes a false affidavit or produces false proof 10
to the Department, and as a result of the false affidavit or false proof 11
the person is allowed a tax exemption to which he or she is not 12
entitled, the person is guilty of a gross misdemeanor. 13
9. Beginning with the 2005-2006 Fiscal Year, the monetary 14
amounts in subsections 1 and 3 must be adjusted for each fiscal year 15
by adding to each amount the product of the amount multiplied by 16
the percentage increase in the consumer price inflation index from 17
July 2003 to the July preceding the fiscal year for which the 18
adjustment is calculated. 19
10. For the purposes of this section, “consumer price inflation 20
index” means the Consumer Price Index for All Urban Consumers, 21
West Region (All Items), as published by the United States 22
Department of Labor or, if that index ceases to be published by the 23
United States Department of Labor, the published index selected by 24
the Department of Taxation pursuant to subsection 11 of 25
NRS 361.091. 26
H