Nevada 2025 Regular Session

Nevada Assembly Bill AB243

Introduced
2/17/25  
Refer
2/17/25  
Report Pass
4/14/25  

Caption

Establishes certain partial tax exemptions for surviving spouses of members of the Armed Forces of the United States who were killed in the line of duty. (BDR 32-163)

Impact

If enacted, AB243 would impact state taxation laws by enhancing existing tax provisions for military families, particularly those who have lost a spouse in the line of duty. The bill includes provisions for not only property taxation but also the governmental services tax related to vehicle registrations. Furthermore, its design aims to ease financial burdens on surviving spouses while encouraging charitable contributions to veterans' organizations, thus reinforcing support structures for military families.

Summary

Assembly Bill 243 (AB243) establishes partial tax exemptions for surviving spouses of members of the Armed Forces of the United States who were killed in action. Specifically, the bill increases the existing property tax exemption limit from $1,000 to $20,000 assessed valuation for these surviving spouses. Additionally, it allows an equivalent amount in tax exemptions to be redirected to designated charitable gift accounts supporting veterans' homes in Nevada. This adjustment seeks to provide greater financial support to those who have suffered the loss of a loved one in service to the country.

Sentiment

The general sentiment around AB243 appears to be supportive, with recognition of the sacrifices made by service members and their families. Proponents argue that it is a necessary enhancement to acknowledge their losses and provide tangible financial assistance. Legislators and community members advocating for the bill express that it is a small step towards honoring the service and sacrifice of armed forces members, making it more feasible for surviving spouses to manage their financial obligations.

Contention

While the bill garners considerable support, there may be debates over the financial implications for local governments due to the potential loss of tax revenue. Critics might raise concerns over how such exemptions could affect funding for essential public services, although the main focus remains on the welfare of those who have endured personal losses as a direct consequence of military service. Additional scrutiny may also arise regarding the criteria for establishing eligibility for these exemptions, especially pertaining to the definition of a surviving spouse.

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)

NV AB455

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

NM HB377

Residential Property Valuation Changes

NM HB342

Property Tax Changes

NM HB294

Taxation Of Certain Agricultural Land

NM SB186

Multifamily Housing Valuation

MS SB2841

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

AZ SB1298

Property tax exemption; religious activities