Nevada Senate Bill SB142 Introduced / Bill

                      
  
  	S.B. 142 
 
- 	*SB142* 
 
SENATE BILL NO. 142–SENATOR DOÑATE 
 
PREFILED JANUARY 30, 2025 
____________ 
 
Referred to Committee on Judiciary 
 
SUMMARY—Revises provisions governing property that is exempt 
from execution. (BDR 2-707) 
 
FISCAL NOTE: Effect on Local Government: No. 
 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 civil actions; requiring the Department of 
Business and Industry to adjust monetary amounts set 
forth in provisions governing property exempt from 
execution every 3 years; revising the amount of 
disposable earnings of a judgment debtor that is exempt 
from execution under certain circumstances; revising the 
definition of “earnings” for the purposes of provisions 
governing that exemption; revising the amount of money 
held in a personal bank account of a judgment debtor that 
is exempt from execution under certain circumstances; 
and providing other matters properly relating thereto. 
Legislative Counsel’s Digest: 
 Existing law allows a judgment creditor to obtain a writ of execution, 1 
attachment or garnishment to levy on the property of a judgment debtor or 2 
defendant in certain circumstances. (Chapters 21 and 31 of NRS) With certain 3 
exceptions, existing law exempts certain property from execution, thereby 4 
prohibiting such property from being the subject of such a writ. (NRS 21.090-5 
21.105) Among the property exempt from execution, certain property is exempt 6 
only up to a specified amount. For example, payments received by a judgment 7 
debtor or by a person upon whom the judgment debtor is dependent as 8 
compensation for personal injury that are not compensation for pain and suffering 9 
or actual pecuniary loss are exempt from execution to the extent that such payments 10 
do not exceed $16,150. (NRS 21.090) Additionally, under existing law, with certain 11 
exceptions, $605,000 in equity in property designated as a homestead, including 12 
certain payments made to a defendant or spouse in that amount upon the sale of 13 
homestead property under certain circumstances, is protected from a forced sale 14 
upon execution or any final process from any court. (NRS 21.090, 115.010, 15 
115.050, 115.055) Sections 1, 4, 5 and 8-11 of this bill require the monetary 16 
amounts set forth in the provisions of existing law governing property exempt from 17   
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execution to be adjusted on April 1, 2026, and every 3 years thereafter in amount 18 
equal to the percentage of increase or decrease in the Consumer Price Index for All 19 
Urban Consumers, West Region (All Items), as published by the United States 20 
Department of Labor for the period beginning on January 1 and ending on 21 
December 31 of the year immediately preceding the date of adjustment. Section 1 22 
requires the Department of Business and Industry, on or before February 1 of each 23 
year in which an adjustment is required, to determine the amount of the adjustment, 24 
establish the adjusted amounts to take effect on April 1 of that year and post the 25 
adjusted amounts on the Internet website of the Department. 26 
 Under existing law, the greater of the following amounts are exempt from 27 
execution: (1) 82 percent of a judgment debtor’s disposable earnings for any 28 
workweek if his or her gross weekly salary or wage on the date the most recent writ 29 
of garnishment was issued was $770 or less; (2) 75 percent of a judgment debtor’s 30 
disposable earnings for any workweek if his or her gross weekly salary or wage on 31 
the date the most recent writ of garnishment was issued exceeded $770; or (3) 50 32 
times the federal minimum hourly wage. (NRS 21.090, 31.295) Sections 4 and 8 33 
revise that exemption to instead exempt from execution $850 of the disposable 34 
earnings of a judgment debtor during a workweek and either 90 percent of the 35 
disposable earnings of the judgment debtor during that week that exceed $850, if 36 
the disposable earnings of the judgment debtor during that week are $1,200 or less, 37 
or 85 percent of the disposable earnings of the judgment debtor during that week 38 
that exceed $850, if the disposable earnings of the judgment debtor during that 39 
week are more than $1,200. Because sections 4 and 8 eliminate the use of a 40 
judgment debtor’s gross weekly salary or wage in determining the amount of the 41 
exception, section 12 of this bill repeals provisions setting forth the manner in 42 
which gross weekly salary or wage must be determined. 43 
 For the purposes of provisions governing the exemption from execution for the 44 
disposable earnings of a judgment debtor, existing law defines: (1) “earnings” to 45 
mean compensation paid or payable for personal services performed by a judgment 46 
debtor in the regular course of business; and (2) “disposable earnings” to mean that 47 
part of the earnings of a judgment debtor remaining after the deduction from those 48 
earnings of any amounts required by law to be withheld. (NRS 21.090, 31.295) 49 
Sections 4 and 8 revise the definition of the term “earnings” to specify that the 50 
term includes compensation paid or payable for personal services performed by a 51 
judgment debtor in the regular course of business, regardless of whether the 52 
judgment debtor performed such services as an employee or independent 53 
contractor.  54 
 Existing law exempts from execution: (1) $2,000 in a personal bank account if, 55 
within the 45 days immediately preceding the date on which a writ of execution or 56 
garnishment is levied on the account, money which is reasonably identifiable as 57 
exempt from execution has been electronically deposited into the account; or (2) if 58 
no such money has been deposited, $400. (NRS 21.105) Section 5 revises those 59 
exemptions to eliminate the exemption concerning money deposited within the 45 60 
days immediately preceding the date on which the writ is levied and, instead, 61 
exempts $5,000 in a personal bank account, regardless of whether any money 62 
reasonably identifiable as exempt was deposited in the account before the writ is 63 
levied.  64 
 Sections 2, 3, 6 and 7 of this bill revise the form of a writ of execution and of 65 
certain notices and interrogatories required to be served in connection with a writ of 66 
execution, attachment or garnishment, to reflect the changes set forth in sections 1, 67 
4, 5 and 8-11. 68 
 
   
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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN 
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: 
 
 Section 1.  Chapter 21 of NRS is hereby amended by adding 1 
thereto a new section to read as follows: 2 
 The monetary amounts set forth in NRS 21.090, 21.105, 3 
31.295, 115.010, 115.050 and 115.055 must be adjusted on April 1, 4 
2026, and every 3 years thereafter, by a percentage equal to the 5 
percentage of increase or decrease in the Consumer Price Index 6 
for All Urban Consumers, West Region (All Items), as published 7 
by the United States Department of Labor for the period beginning 8 
on January 1 and ending on December 31 of the year immediately 9 
preceding the date of adjustment or, if that index ceases to be 10 
published by the United States Department of Labor, the published 11 
index that most closely resembles that index, as determined by the 12 
Department of Business and Industry. The adjusted amount must 13 
be rounded off to the next larger integral multiple of $10. On or 14 
before February 1 of each year in which an adjustment is required 15 
pursuant to this section, the Department of Business and Industry 16 
shall determine the amount of the adjustment, establish the 17 
adjusted amounts to take effect on April 1 of that year and post the 18 
adjusted amounts on the Internet website of the Department.  19 
 Sec. 2.  NRS 21.025 is hereby amended to read as follows: 20 
 21.025 A writ of execution issued on a judgment for the 21 
recovery of money must be substantially in the following form [:] , 22 
with appropriate modifications to replace any monetary amount 23 
specified with the applicable adjusted amount established by the 24 
Department of Business and Industry pursuant to section 1 of this 25 
act that is in effect at the time the writ is issued: 26 
 27 
(Title of the Court) 28 
(Number and abbreviated title of the case) 29 
 	EXECUTION 30 
 31 
THE PEOPLE OF THE STATE OF NEVADA: 32 
 33 
To the sheriff of ................................ County. 34 
 35 
Greetings: 36 
 37 
 To FINANCIAL INSTITUTIONS: This judgment is for 38 
the recovery of money for the support of a person. 39 
 40 
On ......(month)......(day)......(year), a judgment was entered 41 
by the above-entitled court in the above-entitled action in 42   
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favor of ........................ as judgment creditor and against 1 
....................... as judgment debtor for: 2 
 3 
 $ .............  principal, 4 
 $ .............  attorney’s fees, 5 
 $ .............  interest, and 6 
 $ .............  costs, making a total amount of 7 
 $ .............  the judgment as entered, and 8 
 9 
 WHEREAS, according to an affidavit or a memorandum 10 
of costs after judgment, or both, filed herein, it appears that 11 
further sums have accrued since the entry of judgment, to wit: 12 
 13 
 $ .............  accrued interest, and 14 
 $ ..................  accrued costs, together with $........ fee, 15 
for the issuance of this writ, making a 16 
total of 17 
 $ ..................  as accrued costs, accrued interest and 18 
fees. 19 
Credit must be given for payments and partial satisfactions in 20 
the amount of 21 
 $ ..................  22 
which is to be first credited against the total accrued costs and 23 
accrued interest, with any excess credited against the 24 
judgment as entered, leaving a net balance of 25 
 $ ..................  26 
actually due on the date of the issuance of this writ, of which 27 
 $ ..................  28 
bears interest at ........ percent per annum, in the amount of 29 
$........ per day, from the date of judgment to the date of levy, 30 
to which must be added the commissions and costs of the 31 
officer executing this writ. 32 
 33 
 NOW, THEREFORE, SHERIFF OF .................................. 34 
COUNTY, you are hereby commanded to satisfy this 35 
judgment with interest and costs as provided by law, out of 36 
the personal property of the judgment debtor, except that for 37 
any workweek, [82 percent] $850 of the disposable earnings 38 
of the debtor during that week [if the gross weekly salary or 39 
wage] and either 90 percent of the disposable earnings of 40 
the debtor [on the date the most recent writ of garnishment 41 
was issued was $770] during that week that exceed $850, if 42 
the disposable earnings of the debtor during that week are 43 
$1,200 or less, [75] or 85 percent of the disposable earnings 44 
of the debtor during that week that exceed $850, if the [gross 45   
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weekly salary or wage] disposable earnings of the debtor [on 1 
the date the most recent writ of garnishment was issued 2 
exceeded $770, or 50 times the minimum hourly wage 3 
prescribed by section 206(a)(1) of the federal Fair Labor 4 
Standards Act of 1938, 29 U.S.C. §§ 201 et seq., and in effect 5 
at the time the earnings are payable, whichever is greater,] 6 
during that week are more than $1,200, is exempt from any 7 
levy of execution pursuant to this writ, and if sufficient 8 
personal property cannot be found, then out of the real 9 
property belonging to the debtor in the aforesaid county, and 10 
make return to this writ within not less than 10 days or more 11 
than 60 days endorsed thereon with what you have done. 12 
 Dated: This .......... day of the month of .......... of the  13 
year .......... 14 
 	..........................................., Clerk. 15 
 	By........................., Deputy Clerk. 16 
 17 
 Sec. 3.  NRS 21.075 is hereby amended to read as follows: 18 
 21.075 1.  Execution on the writ of execution by levying on 19 
the property of the judgment debtor may occur only if the sheriff 20 
serves the judgment debtor with a notice of the writ of execution 21 
pursuant to NRS 21.076 and a copy of the writ. The notice must 22 
describe the types of property exempt from execution and explain 23 
the procedure for claiming those exemptions in the manner required 24 
in subsection 2. The clerk of the court shall attach the notice to the 25 
writ of execution at the time the writ is issued. 26 
 2.  The notice required pursuant to subsection 1 must be 27 
substantially in the following form [:] , with appropriate 28 
modifications to replace any monetary amount specified with the 29 
applicable adjusted amount established by the Department of 30 
Business and Industry pursuant to section 1 of this act that is in 31 
effect at the time the writ is issued: 32 
 33 
NOTICE OF EXECUTION 34 
 35 
YOUR PROPERTY IS BEING ATTACHED OR 36 
YOUR WAGES ARE BEING GARNISHED 37 
 38 
 A court has determined that you owe money to 39 
.................... (name of person), the judgment creditor. The 40 
judgment creditor has begun the procedure to collect that 41 
money by garnishing your wages, bank account and other 42 
personal property held by third persons or by taking money or 43 
other property in your possession. 44   
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 Certain benefits and property owned by you may be 1 
exempt from execution and may not be taken from you. The 2 
following is a partial list of exemptions: 3 
 1.  Payments received pursuant to the federal Social 4 
Security Act, including, without limitation, retirement and 5 
survivors’ benefits, supplemental security income benefits 6 
and disability insurance benefits. 7 
 2.  Payments for benefits or the return of contributions 8 
under the Public Employees’ Retirement System. 9 
 3.  Payments for public assistance granted through the 10 
Division of Welfare and Supportive Services of the 11 
Department of Health and Human Services or a local 12 
governmental entity. 13 
 4.  Proceeds from a policy of life insurance. 14 
 5.  Payments of benefits under a program of industrial 15 
insurance. 16 
 6.  Payments received as disability, illness or 17 
unemployment benefits. 18 
 7.  Payments received as unemployment compensation. 19 
 8.  Veteran’s benefits. 20 
 9.  A homestead in a dwelling or a mobile home, 21 
including, subject to the provisions of NRS 115.055, the 22 
proceeds from the sale of such property, not to exceed 23 
$605,000, unless: 24 
 (a) The judgment is for a medical bill, in which case all of 25 
the primary dwelling, including a mobile or manufactured 26 
home, may be exempt. 27 
 (b) Allodial title has been established and not relinquished 28 
for the dwelling or mobile home, in which case all of the 29 
dwelling or mobile home and its appurtenances are exempt, 30 
including the land on which they are located, unless a valid 31 
waiver executed pursuant to NRS 115.010 is applicable to the 32 
judgment. 33 
 10.  All money reasonably deposited with a landlord by 34 
you to secure an agreement to rent or lease a dwelling that is 35 
used by you as your primary residence, except that such 36 
money is not exempt with respect to a landlord or landlord’s 37 
successor in interest who seeks to enforce the terms of the 38 
agreement to rent or lease the dwelling. 39 
 11. A vehicle, if your equity in the vehicle is less than 40 
$15,000. 41 
 12.  [Eighty-two percent] Eight hundred fifty dollars of 42 
the take-home pay for any workweek [if your gross weekly 43 
salary or wage was $770] and either 90 percent of the take-44 
home pay for that workweek that exceeds $850, if the take-45   
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home pay for that workweek is $1,200 or less , [on the date 1 
the most recent writ of garnishment was issued,] or [seventy-2 
five] 85 percent of the take-home pay for [any] that 3 
workweek that exceeds $850, if [your gross weekly salary or 4 
wage exceeded $770 on the date the most recent writ of 5 
garnishment was issued, unless] the [weekly] take-home pay 6 
for that workweek is [less than 50 times the federal minimum 7 
hourly wage, in which case the entire amount may be 8 
exempt.] more than $1,200.  9 
 13.  Money, not to exceed $1,000,000 in present value, 10 
held in: 11 
 (a) An individual retirement arrangement which conforms 12 
with or is maintained pursuant to the applicable limitations 13 
and requirements of section 408 or 408A of the Internal 14 
Revenue Code, 26 U.S.C. §§ 408 and 408A, including, 15 
without limitation, an inherited individual retirement 16 
arrangement; 17 
 (b) A written simplified employee pension plan which 18 
conforms with or is maintained pursuant to the applicable 19 
limitations and requirements of section 408 of the Internal 20 
Revenue Code, 26 U.S.C. § 408, including, without 21 
limitation, an inherited simplified employee pension plan; 22 
 (c) A cash or deferred arrangement plan which is 23 
qualified and maintained pursuant to the Internal Revenue 24 
Code, including, without limitation, an inherited cash or 25 
deferred arrangement plan; 26 
 (d) A trust forming part of a stock bonus, pension or 27 
profit-sharing plan that is qualified and maintained pursuant 28 
to sections 401 et seq. of the Internal Revenue Code, 26 29 
U.S.C. §§ 401 et seq.; and 30 
 (e) A trust forming part of a qualified tuition program 31 
pursuant to chapter 353B of NRS, any applicable regulations 32 
adopted pursuant to chapter 353B of NRS and section 529 of 33 
the Internal Revenue Code, 26 U.S.C. § 529, unless the 34 
money is deposited after the entry of a judgment against the 35 
purchaser or account owner or the money will not be used by 36 
any beneficiary to attend a college or university. 37 
 14.  All money and other benefits paid pursuant to the 38 
order of a court of competent jurisdiction for the support, 39 
education and maintenance of a child, whether collected by 40 
the judgment debtor or the State. 41 
 15.  All money and other benefits paid pursuant to the 42 
order of a court of competent jurisdiction for the support and 43 
maintenance of a former spouse, including the amount of any 44   
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arrearages in the payment of such support and maintenance to 1 
which the former spouse may be entitled. 2 
 16.  Regardless of whether a trust contains a spendthrift 3 
provision: 4 
 (a) A present or future interest in the income or principal 5 
of a trust that is a contingent interest, if the contingency has 6 
not been satisfied or removed; 7 
 (b) A present or future interest in the income or principal 8 
of a trust for which discretionary power is held by a trustee to 9 
determine whether to make a distribution from the trust, if the 10 
interest has not been distributed from the trust; 11 
 (c) The power to direct dispositions of property in the 12 
trust, other than such a power held by a trustee to distribute 13 
property to a beneficiary of the trust; 14 
 (d) Certain powers held by a trust protector or certain 15 
other persons; and 16 
 (e) Any power held by the person who created the trust. 17 
 17.  If a trust contains a spendthrift provision: 18 
 (a) A present or future interest in the income or principal 19 
of a trust that is a mandatory interest in which the trustee does 20 
not have discretion concerning whether to make the 21 
distribution from the trust, if the interest has not been 22 
distributed from the trust; and 23 
 (b) A present or future interest in the income or principal 24 
of a trust that is a support interest in which the standard for 25 
distribution may be interpreted by the trustee or a court, if the 26 
interest has not been distributed from the trust. 27 
 18.  A vehicle for use by you or your dependent which is 28 
specially equipped or modified to provide mobility for a 29 
person with a permanent disability. 30 
 19.  A prosthesis or any equipment prescribed by a 31 
physician or dentist for you or your dependent. 32 
 20.  Payments, in an amount not to exceed $16,150, 33 
received as compensation for personal injury, not including 34 
compensation for pain and suffering or actual pecuniary loss, 35 
by the judgment debtor or by a person upon whom the 36 
judgment debtor is dependent at the time the payment is 37 
received. 38 
 21.  Payments received as compensation for the wrongful 39 
death of a person upon whom the judgment debtor was 40 
dependent at the time of the wrongful death, to the extent 41 
reasonably necessary for the support of the judgment debtor 42 
and any dependent of the judgment debtor. 43 
 22.  Payments received as compensation for the loss of 44 
future earnings of the judgment debtor or of a person upon 45   
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whom the judgment debtor is dependent at the time the 1 
payment is received, to the extent reasonably necessary for 2 
the support of the judgment debtor and any dependent of the 3 
judgment debtor. 4 
 23.  Payments received as restitution for a criminal act. 5 
 24.  Personal property, not to exceed $10,000 in total 6 
value, if the property is not otherwise exempt from execution. 7 
 25.  A tax refund received from the earned income credit 8 
provided by federal law or a similar state law. 9 
 26.  Stock of a corporation described in subsection 2 of 10 
NRS 78.746 except as set forth in that section. 11 
 These exemptions may not apply in certain cases such as a 12 
proceeding to enforce a judgment for support of a person or a 13 
judgment of foreclosure on a mechanic’s lien. You should 14 
consult an attorney immediately to assist you in determining 15 
whether your property or money is exempt from execution. If 16 
you cannot afford an attorney, you may be eligible for 17 
assistance through .................... (name of organization in 18 
county providing legal services to indigent or elderly 19 
persons). If you do not wish to consult an attorney or receive 20 
legal services from an organization that provides assistance to 21 
persons who qualify, you may obtain the form to be used to 22 
claim an exemption from the clerk of the court. 23 
 24 
PROCEDURE FOR CLAIMING EXEMPT PROPERTY 25 
 26 
 If you believe that the money or property taken from you 27 
is exempt, you must complete and file with the clerk of the 28 
court an executed claim of exemption. A copy of the claim of 29 
exemption must be served upon the sheriff, the garnishee and 30 
the judgment creditor within 10 days after the notice of 31 
execution or garnishment is served on you by mail pursuant 32 
to NRS 21.076 which identifies the specific property that is 33 
being levied on. The property must be released by the 34 
garnishee or the sheriff within 9 judicial days after you serve 35 
the claim of exemption upon the sheriff, garnishee and 36 
judgment creditor, unless the sheriff or garnishee receives a 37 
copy of an objection to the claim of exemption and a notice 38 
for a hearing to determine the issue of exemption. If this 39 
happens, a hearing will be held to determine whether the 40 
property or money is exempt. The objection to the claim of 41 
exemption and notice for the hearing to determine the issue of 42 
exemption must be filed within 8 judicial days after the claim 43 
of exemption is served on the judgment creditor by mail or in 44 
person and served on the judgment debtor, the sheriff and any 45   
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garnishee not less than 5 judicial days before the date set for 1 
the hearing. The hearing to determine whether the property or 2 
money is exempt must be held within 7 judicial days after the 3 
objection to the claim of exemption and notice for the hearing 4 
is filed. You may be able to have your property released more 5 
quickly if you mail to the judgment creditor or the attorney of 6 
the judgment creditor written proof that the property is 7 
exempt. Such proof may include, without limitation, a letter 8 
from the government, an annual statement from a pension 9 
fund, receipts for payment, copies of checks, records from 10 
financial institutions or any other document which 11 
demonstrates that the money in your account is exempt. 12 
 13 
 IF YOU DO NOT FILE THE EXECUTED CLAIM OF 14 
EXEMPTION WITHIN THE TIME SPECIFIED, YOUR 15 
PROPERTY MAY BE SOLD AND THE MONEY GIVEN 16 
TO THE JUDGMENT CREDITOR, EVEN IF THE 17 
PROPERTY OR MONEY IS EXEMPT. 18 
 19 
 Sec. 4.  NRS 21.090 is hereby amended to read as follows: 20 
 21.090 1.  The following property is exempt from execution, 21 
except as otherwise specifically provided in this section or required 22 
by federal law: 23 
 (a) Private libraries, works of art, musical instruments and 24 
jewelry not to exceed $5,000 , as adjusted pursuant to section 1 of 25 
this act, in value, belonging to the judgment debtor or a dependent 26 
of the judgment debtor, to be selected by the judgment debtor, and 27 
all family pictures and keepsakes. 28 
 (b) Necessary household goods, furnishings, electronics, 29 
wearing apparel, other personal effects and yard equipment, not to 30 
exceed $12,000 , as adjusted pursuant to section 1 of this act, in 31 
value, belonging to the judgment debtor or a dependent of the 32 
judgment debtor, to be selected by the judgment debtor. 33 
 (c) Farm trucks, farm stock, farm tools, farm equipment, 34 
supplies and seed not to exceed $4,500 , as adjusted pursuant to 35 
section 1 of this act, in value, belonging to the judgment debtor to 36 
be selected by the judgment debtor. 37 
 (d) Professional libraries, equipment, supplies, and the tools, 38 
inventory, instruments and materials used to carry on the trade or 39 
business of the judgment debtor for the support of the judgment 40 
debtor and his or her family not to exceed $10,000 , as adjusted 41 
pursuant to section 1 of this act, in value. 42 
 (e) The cabin or dwelling of a miner or prospector, the miner’s 43 
or prospector’s cars, implements and appliances necessary for 44 
carrying on any mining operations and the mining claim actually 45   
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worked by the miner or prospector, not exceeding $4,500 , as 1 
adjusted pursuant to section 1 of this act, in total value. 2 
 (f) Except as otherwise provided in paragraph (p), one vehicle if 3 
the judgment debtor’s equity does not exceed $15,000 or the 4 
creditor is paid an amount equal to any excess above that equity. 5 
 (g) For any workweek, [82 percent] $850, as adjusted pursuant 6 
to section 1 of this act, of the disposable earnings of a judgment 7 
debtor during that week [if the gross weekly salary or wage] and 8 
either 90 percent of the disposable earnings of the judgment debtor 9 
[on the date the most recent writ of garnishment was issued was 10 
$770 or] during that week that exceed $850, as adjusted pursuant 11 
to section 1 of this act, if the disposable earnings of the judgment 12 
debtor during that week are $1,200, as adjusted pursuant to 13 
section 1 of this act, or less, [75] or 85 percent of the disposable 14 
earnings of [a] the judgment debtor during that week that exceed 15 
$850, as adjusted pursuant to section 1 of this act, if the [gross 16 
weekly salary or wage] disposable earnings of the judgment debtor 17 
[on the date the most recent writ of garnishment was issued 18 
exceeded $770, or 50 times the minimum hourly wage prescribed by 19 
section 206(a)(1) of the federal Fair Labor Standards Act of 1938, 20 
29 U.S.C. §§ 201 et seq., and in effect at the time the earnings are 21 
payable, whichever is greater.] during that week are more than 22 
$1,200, as adjusted pursuant to section 1 of this act. Except as 23 
otherwise provided in paragraphs (o), (s) and (t), the exemption 24 
provided in this paragraph does not apply in the case of any order of 25 
a court of competent jurisdiction for the support of any person, any 26 
order of a court of bankruptcy or of any debt due for any state or 27 
federal tax. As used in this paragraph: 28 
  (1) “Disposable earnings” means that part of the earnings of 29 
a judgment debtor remaining after the deduction from those earnings 30 
of any amounts required by law to be withheld. 31 
  (2) “Earnings” means compensation paid or payable for 32 
personal services performed by a judgment debtor in the regular 33 
course of business, regardless of whether the judgment debtor 34 
performed such services as an employee or independent 35 
contractor, including, without limitation, compensation designated 36 
as income, wages, tips, a salary, a commission or a bonus. The term 37 
includes compensation received by a judgment debtor that is in the 38 
possession of the judgment debtor, compensation held in accounts 39 
maintained in a bank or any other financial institution or, in the case 40 
of a receivable, compensation that is due the judgment debtor. 41 
 (h) All fire engines, hooks and ladders, with the carts, trucks and 42 
carriages, hose, buckets, implements and apparatus thereunto 43 
appertaining, and all furniture and uniforms of any fire company or 44 
department organized under the laws of this State. 45   
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 (i) All arms, uniforms and accouterments required by law to be 1 
kept by any person, and also one gun, to be selected by the debtor. 2 
 (j) All courthouses, jails, public offices and buildings, lots, 3 
grounds and personal property, the fixtures, furniture, books, papers 4 
and appurtenances belonging and pertaining to the courthouse, jail 5 
and public offices belonging to any county of this State, all 6 
cemeteries, public squares, parks and places, public buildings, town 7 
halls, markets, buildings for the use of fire departments and military 8 
organizations, and the lots and grounds thereto belonging and 9 
appertaining, owned or held by any town or incorporated city, or 10 
dedicated by the town or city to health, ornament or public use, or 11 
for the use of any fire or military company organized under the laws 12 
of this State and all lots, buildings and other school property owned 13 
by a school district and devoted to public school purposes. 14 
 (k) All money, benefits, privileges or immunities accruing or in 15 
any manner growing out of any life insurance. 16 
 (l) The homestead as provided for by law, including: 17 
  (1) Subject to the provisions of NRS 115.055, the sum of 18 
$605,000 , as adjusted pursuant to section 1 of this act, that is paid 19 
to the defendant in execution pursuant to subsection 2 of NRS 20 
115.050 or to a spouse pursuant to subsection 3 of NRS 115.050; 21 
and 22 
  (2) A homestead for which allodial title has been established 23 
and not relinquished and for which a waiver executed pursuant to 24 
NRS 115.010 is not applicable. 25 
 (m) The dwelling of the judgment debtor occupied as a home for 26 
himself or herself and family, where the amount of equity held by 27 
the judgment debtor in the home does not exceed $605,000 , as 28 
adjusted pursuant to section 1 of this act, in value and the dwelling 29 
is situated upon lands not owned by the judgment debtor. 30 
 (n) All money reasonably deposited with a landlord by the 31 
judgment debtor to secure an agreement to rent or lease a dwelling 32 
that is used by the judgment debtor as his or her primary residence, 33 
except that such money is not exempt with respect to a landlord or 34 
the landlord’s successor in interest who seeks to enforce the terms of 35 
the agreement to rent or lease the dwelling. 36 
 (o) All property in this State of the judgment debtor where the 37 
judgment is in favor of any state for failure to pay that state’s 38 
income tax on benefits received from a pension or other retirement 39 
plan. 40 
 (p) Any vehicle owned by the judgment debtor for use by the 41 
judgment debtor or the judgment debtor’s dependent that is 42 
equipped or modified to provide mobility for a person with a 43 
permanent disability. 44   
 	– 13 – 
 
 
- 	*SB142* 
 (q) Any prosthesis or equipment prescribed by a physician or 1 
dentist for the judgment debtor or a dependent of the debtor. 2 
 (r) Money, not to exceed $1,000,000 , as adjusted pursuant to 3 
section 1 of this act, in present value, held in: 4 
  (1) An individual retirement arrangement which conforms 5 
with or is maintained pursuant to the applicable limitations and 6 
requirements of section 408 or 408A of the Internal Revenue Code, 7 
26 U.S.C. §§ 408 and 408A, including, without limitation, an 8 
inherited individual retirement arrangement; 9 
  (2) A written simplified employee pension plan which 10 
conforms with or is maintained pursuant to the applicable 11 
limitations and requirements of section 408 of the Internal Revenue 12 
Code, 26 U.S.C. § 408, including, without limitation, an inherited 13 
simplified employee pension plan; 14 
  (3) A cash or deferred arrangement plan which is qualified 15 
and maintained pursuant to the Internal Revenue Code, including, 16 
without limitation, an inherited cash or deferred arrangement plan; 17 
  (4) A trust forming part of a stock bonus, pension or profit-18 
sharing plan which is qualified and maintained pursuant to sections 19 
401 et seq. of the Internal Revenue Code, 26 U.S.C. §§ 401 et seq.; 20 
and 21 
  (5) A trust forming part of a qualified tuition program 22 
pursuant to chapter 353B of NRS, any applicable regulations 23 
adopted pursuant to chapter 353B of NRS and section 529 of the 24 
Internal Revenue Code, 26 U.S.C. § 529, unless the money is 25 
deposited after the entry of a judgment against the purchaser or 26 
account owner or the money will not be used by any beneficiary to 27 
attend a college or university. 28 
 (s) All money and other benefits paid pursuant to the order of a 29 
court of competent jurisdiction for the support, education and 30 
maintenance of a child, whether collected by the judgment debtor or 31 
the State. 32 
 (t) All money and other benefits paid pursuant to the order of a 33 
court of competent jurisdiction for the support and maintenance of a 34 
former spouse, including the amount of any arrearages in the 35 
payment of such support and maintenance to which the former 36 
spouse may be entitled. 37 
 (u) Payments, in an amount not to exceed $16,150, as adjusted 38 
pursuant to section 1 of this act, received as compensation for 39 
personal injury, not including compensation for pain and suffering 40 
or actual pecuniary loss, by the judgment debtor or by a person upon 41 
whom the judgment debtor is dependent at the time the payment is 42 
received. 43 
 (v) Payments received as compensation for the wrongful death 44 
of a person upon whom the judgment debtor was dependent at the 45   
 	– 14 – 
 
 
- 	*SB142* 
time of the wrongful death, to the extent reasonably necessary for 1 
the support of the judgment debtor and any dependent of the 2 
judgment debtor. 3 
 (w) Payments received as compensation for the loss of future 4 
earnings of the judgment debtor or of a person upon whom the 5 
judgment debtor is dependent at the time the payment is received, to 6 
the extent reasonably necessary for the support of the judgment 7 
debtor and any dependent of the judgment debtor. 8 
 (x) Payments received as restitution for a criminal act. 9 
 (y) Payments received pursuant to the federal Social Security 10 
Act, including, without limitation, retirement and survivors’ 11 
benefits, supplemental security income benefits and disability 12 
insurance benefits. 13 
 (z) Any personal property not otherwise exempt from execution 14 
pursuant to this subsection belonging to the judgment debtor, 15 
including, without limitation, the judgment debtor’s equity in any 16 
property, money, stocks, bonds or other funds on deposit with a 17 
financial institution, not to exceed $10,000 , as adjusted pursuant to 18 
section 1 of this act, in total value, to be selected by the judgment 19 
debtor. 20 
 (aa) Any tax refund received by the judgment debtor that is 21 
derived from the earned income credit described in section 32 of the 22 
Internal Revenue Code, 26 U.S.C. § 32, or a similar credit provided 23 
pursuant to a state law. 24 
 (bb) Stock of a corporation described in subsection 2 of NRS 25 
78.746 except as set forth in that section. 26 
 (cc) Regardless of whether a trust contains a spendthrift 27 
provision: 28 
  (1) A distribution interest in the trust as defined in NRS 29 
163.4155 that is a contingent interest, if the contingency has not 30 
been satisfied or removed; 31 
  (2) A distribution interest in the trust as defined in NRS 32 
163.4155 that is a discretionary interest as described in NRS 33 
163.4185, if the interest has not been distributed;  34 
  (3) A power of appointment in the trust as defined in NRS 35 
163.4157 regardless of whether the power has been exercised; 36 
  (4) A power listed in NRS 163.5553 that is held by a trust 37 
protector as defined in NRS 163.5547 or any other person regardless 38 
of whether the power has been exercised; and 39 
  (5) A reserved power in the trust as defined in NRS 163.4165 40 
regardless of whether the power has been exercised. 41 
 (dd) If a trust contains a spendthrift provision: 42 
  (1) A distribution interest in the trust as defined in NRS 43 
163.4155 that is a mandatory interest as described in NRS 163.4185, 44 
if the interest has not been distributed; and 45   
 	– 15 – 
 
 
- 	*SB142* 
  (2) Notwithstanding a beneficiary’s right to enforce a support 1 
interest, a distribution interest in the trust as defined in NRS 2 
163.4155 that is a support interest as described in NRS 163.4185, if 3 
the interest has not been distributed. 4 
 (ee) Proceeds received from a private disability insurance plan. 5 
 (ff) Money in a trust fund for funeral or burial services pursuant 6 
to NRS 689.700. 7 
 (gg) Compensation that was payable or paid pursuant to 8 
chapters 616A to 616D, inclusive, or chapter 617 of NRS as 9 
provided in NRS 616C.205. 10 
 (hh) Unemployment compensation benefits received pursuant to 11 
NRS 612.710. 12 
 (ii) Benefits or refunds payable or paid from the Public 13 
Employees’ Retirement System pursuant to NRS 286.670. 14 
 (jj) Money paid or rights existing for vocational rehabilitation 15 
pursuant to NRS 615.270. 16 
 (kk) Public assistance provided through the Department of 17 
Health and Human Services pursuant to NRS 422.291 and 18 
422A.325. 19 
 (ll) Child welfare assistance provided pursuant to NRS 432.036. 20 
 2.  Except as otherwise provided in NRS 115.010, no article or 21 
species of property mentioned in this section is exempt from 22 
execution issued upon a judgment to recover for its price, or upon a 23 
judgment of foreclosure of a mortgage or other lien thereon. 24 
 3.  Any exemptions specified in subsection (d) of section 522 of 25 
the Bankruptcy Reform Act of 1978, 11 U.S.C. §§ 101 et seq., do 26 
not apply to property owned by a resident of this State unless 27 
conferred also by subsection 1, as limited by subsection 2. 28 
 Sec. 5.  NRS 21.105 is hereby amended to read as follows: 29 
 21.105 1.  [If a writ of execution or garnishment is levied on 30 
the personal bank account of the judgment debtor and money has 31 
been deposited into the account electronically within the 32 
immediately preceding 45 days from the date on which the writ was 33 
served which is reasonably identifiable as exempt from execution, 34 
notwithstanding any other deposits of money into the account, 35 
$2,000 or the entire amount in the account, whichever is less, is not 36 
subject to execution and must remain accessible to the judgment 37 
debtor. For the purposes of this section, money is reasonably 38 
identifiable as exempt from execution if the money is deposited in 39 
the bank account by the United States Department of the Treasury, 40 
including, without limitation, money deposited as: 41 
 (a) Benefits provided pursuant to the Social Security Act which 42 
are exempt from execution pursuant to 42 U.S.C. §§ 407 and 1383, 43 
including, without limitation, retirement and survivors’ benefits, 44 
supplemental security income benefits, disability insurance benefits 45   
 	– 16 – 
 
 
- 	*SB142* 
and child support payments that are processed pursuant to Part D of 1 
Title IV of the Social Security Act; 2 
 (b) Veterans’ benefits which are exempt from execution 3 
pursuant to 38 U.S.C. § 5301; 4 
 (c) Annuities payable to retired railroad employees which are 5 
exempt from execution pursuant to 45 U.S.C. § 231m; 6 
 (d) Benefits provided for retirement or disability of federal 7 
employees which are exempt from execution pursuant to 5 U.S.C. 8 
§§ 8346 and 8470; 9 
 (e) Annuities payable to retired members of the Armed Forces 10 
of the United States and to any surviving spouse or children of such 11 
members which are exempt from execution pursuant to 10 U.S.C. §§ 12 
1440 and 1450; 13 
 (f) Payments and allowances to members of the Armed Forces 14 
of the United States which are exempt from execution pursuant to 15 
37 U.S.C. § 701; 16 
 (g) Federal student loan payments which are exempt from 17 
execution pursuant to 20 U.S.C. § 1095a; 18 
 (h) Wages due or accruing to merchant seamen which are 19 
exempt from execution pursuant to 46 U.S.C. § 11109; 20 
 (i) Compensation or benefits due or payable to longshore and 21 
harbor workers which are exempt from execution pursuant to 33 22 
U.S.C. § 916; 23 
 (j) Annuities and benefits for retirement and disability of 24 
members of the foreign service which are exempt from execution 25 
pursuant to 22 U.S.C. § 4060; 26 
 (k) Compensation for injury, death or detention of employees of 27 
contractors with the United States outside the United States which is 28 
exempt from execution pursuant to 42 U.S.C. § 1717; 29 
 (l) Assistance for a disaster from the Federal Emergency 30 
Management Agency which is exempt from execution pursuant to 31 
44 C.F.R. § 206.110; 32 
 (m) Black lung benefits paid to a miner or a miner’s surviving 33 
spouse or children pursuant to 30 U.S.C. § 922 or 931 which are 34 
exempt from execution; and 35 
 (n) Benefits provided pursuant to any other federal law. 36 
 2.]  If a writ of execution or garnishment is levied on the 37 
personal bank account of the judgment debtor [and the provisions of 38 
subsection 1 do not apply, $400] , $5,000, as adjusted pursuant to 39 
section 1 of this act, or the entire amount in the account, whichever 40 
is less, is not subject to execution and must remain accessible to the 41 
judgment debtor, unless the writ of execution or garnishment is for 42 
the recovery of money owed for the support of any person. 43 
 [3.] 2.  If a judgment debtor has more than one personal bank 44 
account with the bank to which a writ is issued, the amount that is 45   
 	– 17 – 
 
 
- 	*SB142* 
not subject to execution must not in the aggregate exceed the 1 
amount specified in subsection 1 . [or 2, as applicable. 2 
 4.] 3.  A judgment debtor may apply to a court to claim an 3 
exemption for any amount subject to a writ levied on a personal 4 
bank account which exceeds the amount that is not subject to 5 
execution pursuant to subsection 1 . [or 2. 6 
 5.] 4.  If money in the personal account of the judgment debtor 7 
which exceeds the amount that is not subject to execution pursuant 8 
to subsection 1 [or 2] includes exempt and nonexempt money, the 9 
judgment debtor may claim an exemption for the exempt money in 10 
the manner set forth in NRS 21.112. To determine whether such 11 
money in the account is exempt, the judgment creditor must use the 12 
method of accounting which applies the standard that the first 13 
money deposited in the account is the first money withdrawn from 14 
the account. The court may require a judgment debtor to provide 15 
statements from the bank which include all deposits into and 16 
withdrawals from the account for the immediately preceding 90 17 
days. 18 
 [6.] 5.  A financial institution which makes a reasonable effort 19 
to determine whether money in the account of a judgment debtor is 20 
subject to execution for the purposes of this section is immune from 21 
civil liability for any act or omission with respect to that 22 
determination . [, including, without limitation, when the financial 23 
institution makes an incorrect determination after applying 24 
commercially reasonable methods for determining whether money 25 
in an account is exempt because the source of the money was not 26 
clearly identifiable or because the financial institution inadvertently 27 
misidentified the source of the money.] If a court determines that a 28 
financial institution failed to identify that money in an account was 29 
not subject to execution pursuant to this section, the financial 30 
institution must adjust its actions with respect to a writ of execution 31 
as soon as possible but may not be held liable for damages. 32 
 [7.] 6.  Nothing in this section requires a financial institution to 33 
revise its determination about whether money is exempt, except by 34 
an order of a court. 35 
 Sec. 6.  NRS 31.045 is hereby amended to read as follows: 36 
 31.045 1.  Execution on the writ of attachment by attaching 37 
property of the defendant may occur only if: 38 
 (a) The judgment creditor serves the defendant with notice of 39 
the execution when the notice of the hearing is served pursuant to 40 
NRS 31.013; or 41 
 (b) Pursuant to an ex parte hearing, the sheriff serves upon the 42 
judgment debtor notice of the execution and a copy of the writ at the 43 
same time and in the same manner as set forth in NRS 21.076. 44   
 	– 18 – 
 
 
- 	*SB142* 
 If the attachment occurs pursuant to an ex parte hearing, the clerk 1 
of the court shall attach the notice to the writ of attachment at the 2 
time the writ is issued. 3 
 2.  The notice required pursuant to subsection 1 must be 4 
substantially in the following form [:] , with appropriate 5 
modifications to replace any monetary amount specified with the 6 
applicable adjusted amount established by the Department of 7 
Business and Industry pursuant to section 1 of this act that is in 8 
effect at the time the writ is issued: 9 
 10 
NOTICE OF EXECUTION 11 
 12 
YOUR PROPERTY IS BEING ATTACHED OR 13 
YOUR WAGES ARE BEING GARNISHED 14 
 15 
 Plaintiff, .................... (name of person), alleges that you 16 
owe the plaintiff money. The plaintiff has begun the 17 
procedure to collect that money. To secure satisfaction of 18 
judgment, the court has ordered the garnishment of your 19 
wages, bank account or other personal property held by third 20 
persons or the taking of money or other property in your 21 
possession. 22 
 Certain benefits and property owned by you may be 23 
exempt from execution and may not be taken from you. The 24 
following is a partial list of exemptions: 25 
 1.  Payments received pursuant to the federal Social 26 
Security Act, including, without limitation, retirement and 27 
survivors’ benefits, supplemental security income benefits 28 
and disability insurance benefits. 29 
 2.  Payments for benefits or the return of contributions 30 
under the Public Employees’ Retirement System. 31 
 3.  Payments for public assistance granted through the 32 
Division of Welfare and Supportive Services of the 33 
Department of Health and Human Services or a local 34 
governmental entity. 35 
 4.  Proceeds from a policy of life insurance. 36 
 5.  Payments of benefits under a program of industrial 37 
insurance. 38 
 6.  Payments received as disability, illness or 39 
unemployment benefits. 40 
 7.  Payments received as unemployment compensation. 41 
 8.  Veteran’s benefits. 42 
 9.  A homestead in a dwelling or a mobile home, 43 
including, subject to the provisions of NRS 115.055, the 44   
 	– 19 – 
 
 
- 	*SB142* 
proceeds from the sale of such property, not to exceed 1 
$605,000, unless: 2 
 (a) The judgment is for a medical bill, in which case all of 3 
the primary dwelling, including a mobile or manufactured 4 
home, may be exempt. 5 
 (b) Allodial title has been established and not relinquished 6 
for the dwelling or mobile home, in which case all of the 7 
dwelling or mobile home and its appurtenances are exempt, 8 
including the land on which they are located, unless a valid 9 
waiver executed pursuant to NRS 115.010 is applicable to the 10 
judgment. 11 
 10.  All money reasonably deposited with a landlord by 12 
you to secure an agreement to rent or lease a dwelling that is 13 
used by you as your primary residence, except that such 14 
money is not exempt with respect to a landlord or the 15 
landlord’s successor in interest who seeks to enforce the 16 
terms of the agreement to rent or lease the dwelling. 17 
 11. A vehicle, if your equity in the vehicle is less than 18 
$15,000. 19 
 12.  [Eighty-two percent] Eight hundred fifty dollars of 20 
the take-home pay for any workweek [if your gross weekly 21 
salary or wage on the date the most recent writ of 22 
garnishment was issued was $770] and either 90 percent of 23 
the take-home pay for that workweek that exceeds $850, if 24 
the take-home pay for that workweek is $1,200 or less, or 25 
[seventy-five] 85 percent of the take-home pay for [any] that 26 
workweek that exceeds $850, if [your gross weekly salary or 27 
wage on the date the most recent writ of garnishment was 28 
issued exceeded $770, unless the weekly] the take-home pay 29 
for that workweek is [less than 50 times the federal minimum 30 
hourly wage, in which case the entire amount may be 31 
exempt.] more than $1,200.  32 
 13.  Money, not to exceed $500,000 in present value, 33 
held in: 34 
 (a) An individual retirement arrangement which conforms 35 
with the applicable limitations and requirements of section 36 
408 or 408A of the Internal Revenue Code, 26 U.S.C. §§ 408 37 
and 408A; 38 
 (b) A written simplified employee pension plan which 39 
conforms with the applicable limitations and requirements of 40 
section 408 of the Internal Revenue Code, 26 U.S.C. § 408; 41 
 (c) A cash or deferred arrangement that is a qualified plan 42 
pursuant to the Internal Revenue Code; 43 
 (d) A trust forming part of a stock bonus, pension or 44 
profit-sharing plan that is a qualified plan pursuant to sections 45   
 	– 20 – 
 
 
- 	*SB142* 
401 et seq. of the Internal Revenue Code, 26 U.S.C. §§ 401 et 1 
seq.; and 2 
 (e) A trust forming part of a qualified tuition program 3 
pursuant to chapter 353B of NRS, any applicable regulations 4 
adopted pursuant to chapter 353B of NRS and section 529 of 5 
the Internal Revenue Code, 26 U.S.C. § 529, unless the 6 
money is deposited after the entry of a judgment against the 7 
purchaser or account owner or the money will not be used by 8 
any beneficiary to attend a college or university. 9 
 14.  All money and other benefits paid pursuant to the 10 
order of a court of competent jurisdiction for the support, 11 
education and maintenance of a child, whether collected by 12 
the judgment debtor or the State. 13 
 15.  All money and other benefits paid pursuant to the 14 
order of a court of competent jurisdiction for the support and 15 
maintenance of a former spouse, including the amount of any 16 
arrearages in the payment of such support and maintenance to 17 
which the former spouse may be entitled. 18 
 16.  Regardless of whether a trust contains a spendthrift 19 
provision: 20 
 (a) A present or future interest in the income or principal 21 
of a trust that is a contingent interest, if the interest has not 22 
been satisfied or removed; 23 
 (b) A present or future interest in the income or principal 24 
of a trust for which discretionary power is held by a trustee to 25 
determine whether to make a distribution from the trust, if the 26 
interest has not been distributed from the trust;  27 
 (c) The power to direct dispositions of property in the 28 
trust, other than such a power held by a trustee to distribute 29 
property to a beneficiary of the trust; 30 
 (d) Certain powers held by a trust protector or certain 31 
other persons; and 32 
 (e) Any power held by the person who created the trust. 33 
 17.  If a trust contains a spendthrift provision: 34 
 (a) A present or future interest in the income or principal 35 
of a trust that is a mandatory interest in which the trustee does 36 
not have discretion concerning whether to make the 37 
distribution from the trust, if the interest has not been 38 
distributed from the trust; and 39 
 (b) A present or future interest in the income or principal 40 
of a trust that is a support interest in which the standard for 41 
distribution may be interpreted by the trustee or a court, if the 42 
interest has not been distributed from the trust. 43   
 	– 21 – 
 
 
- 	*SB142* 
 18.  A vehicle for use by you or your dependent which is 1 
specially equipped or modified to provide mobility for a 2 
person with a permanent disability. 3 
 19.  A prosthesis or any equipment prescribed by a 4 
physician or dentist for you or your dependent. 5 
 20.  Payments, in an amount not to exceed $16,150, as 6 
adjusted pursuant to section 1 of this act, received as 7 
compensation for personal injury, not including compensation 8 
for pain and suffering or actual pecuniary loss, by the 9 
judgment debtor or by a person upon whom the judgment 10 
debtor is dependent at the time the payment is received. 11 
 21.  Payments received as compensation for the wrongful 12 
death of a person upon whom the judgment debtor was 13 
dependent at the time of the wrongful death, to the extent 14 
reasonably necessary for the support of the judgment debtor 15 
and any dependent of the judgment debtor. 16 
 22.  Payments received as compensation for the loss of 17 
future earnings of the judgment debtor or of a person upon 18 
whom the judgment debtor is dependent at the time the 19 
payment is received, to the extent reasonably necessary for 20 
the support of the judgment debtor and any dependent of the 21 
judgment debtor. 22 
 23.  Payments received as restitution for a criminal act. 23 
 24.  Personal property, not to exceed $1,000 , as adjusted 24 
pursuant to section 1 of this act, in total value, if the property 25 
is not otherwise exempt from execution. 26 
 25.  A tax refund received from the earned income credit 27 
provided by federal law or a similar state law. 28 
 26.  Stock of a corporation described in subsection 2 of 29 
NRS 78.746 except as set forth in that section. 30 
 These exemptions may not apply in certain cases such as 31 
proceedings to enforce a judgment for support of a child or a 32 
judgment of foreclosure on a mechanic’s lien. You should 33 
consult an attorney immediately to assist you in determining 34 
whether your property or money is exempt from execution. If 35 
you cannot afford an attorney, you may be eligible for 36 
assistance through .................... (name of organization in 37 
county providing legal services to the indigent or elderly 38 
persons). If you do not wish to consult an attorney or receive 39 
legal services from an organization that provides assistance to 40 
persons who qualify, you may obtain the form to be used to 41 
claim an exemption from the clerk of the court. 42 
 
 
   
 	– 22 – 
 
 
- 	*SB142* 
PROCEDURE FOR CLAIMING EXEMPT PROPERTY 1 
 2 
 If you believe that the money or property taken from you 3 
is exempt or necessary for the support of you or your family, 4 
you must file with the clerk of the court on a form provided 5 
by the clerk an executed claim of exemption. A copy of the 6 
claim of exemption must be served upon the sheriff, the 7 
garnishee and the judgment creditor within 10 days after  8 
the notice of execution or garnishment is served on you by 9 
mail pursuant to NRS 21.076 which identifies the specific 10 
property that is being levied on. The property must be 11 
released by the garnishee or the sheriff within 9 judicial days 12 
after you serve the claim of exemption upon the sheriff, 13 
garnishee and judgment creditor, unless the sheriff or 14 
garnishee receives a copy of an objection to the claim of 15 
exemption and a notice for a hearing to determine the issue of 16 
exemption. If this happens, a hearing will be held to 17 
determine whether the property or money is exempt. The 18 
objection to the claim of exemption and notice for the hearing 19 
to determine the issue of exemption must be filed within 8 20 
judicial days after the claim of exemption is served on the 21 
judgment creditor by mail or in person and served on the 22 
judgment debtor, the sheriff and any garnishee not less than 5 23 
judicial days before the date set for the hearing. The hearing 24 
must be held within 7 judicial days after the objection to the 25 
claim of exemption and notice for a hearing is filed. You may 26 
be able to have your property released more quickly if you 27 
mail to the judgment creditor or the attorney of the judgment 28 
creditor written proof that the property is exempt. Such proof 29 
may include, without limitation, a letter from the government, 30 
an annual statement from a pension fund, receipts for 31 
payment, copies of checks, records from financial institutions 32 
or any other document which demonstrates that the money in 33 
your account is exempt. 34 
 35 
 IF YOU DO NOT FILE THE EXECUTED CLAIM OF 36 
EXEMPTION WITHIN THE TIME SPECIFIED, YOUR 37 
PROPERTY MAY BE SOLD AND THE MONEY GIVEN 38 
TO THE JUDGMENT CREDITOR, EVEN IF THE 39 
PROPERTY OR MONEY IS EXEMPT. 40 
 41 
 If you received this notice with a notice of a hearing for 42 
attachment and you believe that the money or property which 43 
would be taken from you by a writ of attachment is exempt or 44 
necessary for the support of you or your family, you are 45   
 	– 23 – 
 
 
- 	*SB142* 
entitled to describe to the court at the hearing why you 1 
believe your property is exempt. You may also file a motion 2 
with the court for a discharge of the writ of attachment. You 3 
may make that motion any time before trial. A hearing will be 4 
held on that motion. 5 
 6 
 IF YOU DO NOT FILE THE MOTION BEFORE THE 7 
TRIAL, YOUR PROPERTY MAY BE SOLD AND 8 
THE MONEY GIVEN TO THE PLAINTIFF, EVEN IF THE 9 
PROPERTY OR MONEY IS EXEMPT OR NECESSARY 10 
FOR THE SUPPORT OF YOU OR YOUR FAMILY. 11 
 12 
 Sec. 7.  NRS 31.290 is hereby amended to read as follows: 13 
 31.290 1.  The interrogatories to be submitted with any writ 14 
of execution, attachment or garnishment to the garnishee may be in 15 
substance as follows [:] , with appropriate modifications to replace 16 
any monetary amount specified with the applicable adjusted 17 
amount established by the Department of Business and Industry 18 
pursuant to section 1 of this act that is in effect at the time the writ 19 
is issued: 20 
 21 
INTERROGATORIES 22 
 23 
 Are you in any manner indebted to the defendants ........  24 
 ..................................................................................................  25 
 ................................................................................................. , 26 
or either of them, either in property or money, and is the debt 27 
now due? If not due, when is the debt to become due? State 28 
fully all particulars. 29 
 Answer: ..........................................................................  30 
 ..................................................................................................  31 
 Are you an employer of one or all of the defendants? If 32 
so, state the length of your pay period and the amount of 33 
disposable earnings, as defined in NRS 31.295, that each 34 
defendant presently earns during a pay period. State the 35 
minimum amount of disposable earnings that is exempt from 36 
this garnishment, which is [the federal minimum hourly wage 37 
prescribed by section 206(a)(1) of the federal Fair Labor 38 
Standards Act of 1938, 29 U.S.C. §§ 201 et seq., in effect at 39 
the time the earnings are payable multiplied by 50 for each 40 
week of the pay period, after deducting any amount required 41 
by law to be withheld. 42 
Calculate the garnishable amount as follows: 43 
(Check one of the following) The employee is paid: 44   
 	– 24 – 
 
 
- 	*SB142* 
A Weekly: __ [B] Biweekly: __ [C] Semimonthly: __ [D] 1 
Monthly: __ 2 
 (1) Gross Earnings  	$ ___________  3 
 (2) Deductions required by law (not 4 
including child support)  	$ ___________  5 
 (3) Disposable Earnings [Subtract line 6 
2 from line 1]  	$ ___________  7 
 (4) Federal Minimum Wage  $ ___________  8 
 (5) Multiply line 4 by 50  $ ___________  9 
 (6) Complete the following directions in accordance with 10 
the letter selected above: 11 
 [A] Multiply line 5 by 1  $ ___________  12 
 [B] Multiply line 5 by 2  $ ___________  13 
 [C] Multiply line 5 by 52 and then 14 
divide by 24  	$ ___________  15 
 [D] Multiply line 5 by 52 and then 16 
divide by 12  	$ ___________  17 
 (7) Subtract line 6 from line 3  $ ___________  18 
 This is the attachable earnings. This amount must not 19 
exceed 18% of] $850 of the disposable earnings [from line 3 20 
if the employee’s gross weekly salary or wage on the date the 21 
most recent writ of garnishment was issued was $770] of the 22 
employee during any workweek and either 90 percent of the 23 
disposable earnings of the employee during that workweek 24 
that exceed $850, if the disposable earnings of the employee 25 
during that workweek are $1,200 or less, or [25%] 85 26 
percent of the disposable earnings [from line 3 if the 27 
employee’s gross weekly salary or wage on the date the most 28 
recent writ of garnishment was issued exceeded $770.] of the 29 
employee during that workweek that exceed $850, if the 30 
disposable earnings of the employee during that workweek 31 
are more than $1,200. 32 
 Answer: ..........................................................................  33 
 ..................................................................................................  34 
 [What is the gross weekly salary or wage of the 35 
employee? The gross weekly salary or wage of an employee 36 
must be determined as follows: 37 
 1. Except as otherwise provided in numbers 2 and 3 38 
below, by dividing the employee’s gross earnings for the 39 
current calendar year as of the date the most recent writ of 40 
garnishment was issued by the total number of weeks the 41 
employee has worked in the current calendar year. 42 
 2. If the most recent writ of garnishment was issued at 43 
the beginning of the current calendar year before the 44 
employee received any earnings in the current calendar year, 45   
 	– 25 – 
 
 
- 	*SB142* 
but the employee received earnings in the previous calendar 1 
year, by dividing the employee’s gross earnings for the 2 
previous calendar year by the total number of weeks the 3 
employee worked in the previous calendar year. 4 
 3. If the employee has not been employed long enough 5 
to have been paid as of the date the most recent writ of 6 
garnishment was issued, or if the provisions of number 1 or 2 7 
above do not otherwise apply, the gross weekly salary or 8 
wage of the employee is the anticipated gross weekly 9 
earnings of the employee as determined by his or her 10 
employer.  11 
 For the purpose of determining the total number of weeks 12 
the employee has worked in the current calendar year or the 13 
total number of weeks the employee worked in the previous 14 
calendar year, as applicable, if the total number of weeks is 15 
not exact, the number must be rounded down if the number of 16 
days the employee was on the payroll of his or her employer 17 
in excess of a whole week is 3 days or less, and rounded up if 18 
the number of days the employee was on the payroll of his or 19 
her employer in excess of a whole week is 4 days or more. 20 
 Answer: ..........................................................................  21 
 ................................................................................................. ] 22 
 Did you have in your possession, in your charge or under 23 
your control, on the date the writ of garnishment was served 24 
upon you, any money, property, effects, goods, chattels, 25 
rights, credits or choses in action of the defendants, or either 26 
of them, or in which ............................is interested? If so, 27 
state its value, and state fully all particulars. 28 
 Answer: ..........................................................................  29 
 ..................................................................................................  30 
 Do you know of any debts owing to the defendants, 31 
whether due or not due, or any money, property, effects, 32 
goods, chattels, rights, credits or choses in action, belonging 33 
to ............... or in which ...........................is interested, and 34 
now in the possession or under the control of others? If so, 35 
state particulars. 36 
 Answer: ..........................................................................  37 
 ..................................................................................................  38 
 Are you a financial institution with a personal account 39 
held by one or all of the defendants? If so, state the account 40 
number and the amount of money in the account which is 41 
subject to garnishment. As set forth in NRS 21.105, [$2,000 42 
or the entire amount in the account, whichever is less, is not 43 
subject to garnishment if the financial institution reasonably 44 
identifies that an electronic deposit of money has been made 45   
 	– 26 – 
 
 
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into the account within the immediately preceding 45 days 1 
which is exempt from execution, including, without 2 
limitation, payments of money described in NRS 21.105 or, if 3 
no such deposit has been made, $400] $5,000, as adjusted 4 
pursuant to section 1 of this act, or the entire amount in the 5 
account, whichever is less, is not subject to garnishment, 6 
unless the garnishment is for the recovery of money owed for 7 
the support of any person. The amount which is not subject to 8 
garnishment does not apply to each account of the judgment 9 
debtor, but rather is an aggregate amount that is not subject to 10 
garnishment. 11 
 Answer: ..........................................................................  12 
 ..................................................................................................  13 
 State your correct name and address, or the name and 14 
address of your attorney upon whom written notice of further 15 
proceedings in this action may be served. 16 
 Answer: ..........................................................................  17 
 ..................................................................................................  18 
  ...................................................  19 
 	Garnishee 20 
 I (insert the name of the garnishee), declare under penalty 21 
of perjury that the answers to the foregoing interrogatories by 22 
me subscribed are true and correct. 23 
  ...................................................  24 
 	(Signature of garnishee) 25 
 26 
 2.  The garnishee shall answer the interrogatories in writing 27 
upon oath or affirmation and submit the answers to the sheriff 28 
within the time required by the writ. The garnishee shall submit his 29 
or her answers to the judgment debtor within the same time. If the 30 
garnishee fails to do so, the garnishee shall be deemed in default. 31 
 Sec. 8.  NRS 31.295 is hereby amended to read as follows: 32 
 31.295 1.  As used in this section: 33 
 (a) “Disposable earnings” means that part of the earnings of any 34 
person remaining after the deduction from those earnings of any 35 
amounts required by law to be withheld. 36 
 (b) “Earnings” means compensation paid or payable for personal 37 
services performed by a judgment debtor in the regular course of 38 
business, regardless of whether the judgment debtor performed 39 
such services as an employee or independent contractor, including, 40 
without limitation, compensation designated as income, wages, tips, 41 
a salary, a commission or a bonus. The term includes compensation 42 
received by a judgment debtor that is in the possession of the 43 
judgment debtor, compensation held in accounts maintained in a 44   
 	– 27 – 
 
 
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bank or any other financial institution or, in the case of a receivable, 1 
compensation that is due the judgment debtor. 2 
 2.  The maximum amount of the aggregate disposable earnings 3 
of a person which are subject to garnishment may not exceed: 4 
 (a) [Eighteen] Ten percent of the person’s disposable earnings 5 
for the relevant workweek that exceed $850, as adjusted pursuant 6 
to section 1 of this act, if the person’s [gross weekly salary or wage 7 
on the date the most recent writ of garnishment was issued was 8 
$770] disposable earnings for that workweek were $1,200, as 9 
adjusted pursuant to section 1 of this act, or less; or 10 
 (b) [Twenty-five] Fifteen percent of the person’s disposable 11 
earnings for the relevant workweek that exceed $850, as adjusted 12 
pursuant to section 1 of this act, if the person’s [gross weekly 13 
salary or wage on the date the most recent writ of garnishment was 14 
issued exceeded $770; or 15 
 (c) The amount by which the person’s disposable earnings for 16 
that week exceed 50 times the federal minimum hourly wage 17 
prescribed by section 206(a)(1) of the federal Fair Labor Standards 18 
Act of 1938, 29 U.S.C. §§ 201 et seq., in effect at the time the] 19 
disposable earnings [are payable, 20 
 whichever is less.] for that workweek were more than $1,200, as 21 
adjusted pursuant to section 1 of this act.  22 
 3.  The restrictions of subsection 2 do not apply in the case of: 23 
 (a) Any order of any court for the support of any person. 24 
 (b) Any order of any court of bankruptcy. 25 
 (c) Any debt due for any state or federal tax. 26 
 4.  Except as otherwise provided in this subsection, the 27 
maximum amount of the aggregate disposable earnings of a person 28 
for any workweek which are subject to garnishment to enforce any 29 
order for the support of any person may not exceed: 30 
 (a) Fifty percent of the person’s disposable earnings for that 31 
week if the person is supporting a spouse or child other than the 32 
spouse or child for whom the order of support was rendered; or 33 
 (b) Sixty percent of the person’s disposable earnings for that 34 
week if the person is not supporting such a spouse or child, 35 
 except that if the garnishment is to enforce a previous order of 36 
support with respect to a period occurring at least 12 weeks before 37 
the beginning of the workweek, the limits which apply to the 38 
situations described in paragraphs (a) and (b) are 55 percent and 65 39 
percent, respectively. 40 
 Sec. 9.  NRS 115.010 is hereby amended to read as follows: 41 
 115.010 1.  The homestead is not subject to forced sale on 42 
execution or any final process from any court, except as otherwise 43 
provided by subsections 2, 3 and 5, and NRS 115.090 and except as 44 
otherwise required by federal law. 45   
 	– 28 – 
 
 
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 2.  The exemption provided in subsection 1 extends only to that 1 
amount of equity in the property held by the claimant which does 2 
not exceed $605,000 , as adjusted pursuant to section 1 of this act, 3 
in value, unless allodial title has been established and not 4 
relinquished, in which case the exemption provided in subsection 1 5 
extends to all equity in the dwelling, its appurtenances and the land 6 
on which it is located. 7 
 3.  Except as otherwise provided in subsection 4, the exemption 8 
provided in subsection 1 does not extend to process to enforce the 9 
payment of obligations contracted for the purchase of the property, 10 
or for improvements made thereon, including any mechanic’s lien 11 
lawfully obtained, or for legal taxes, or for: 12 
 (a) Any mortgage or deed of trust thereon executed and given, 13 
including, without limitation, any second or subsequent mortgage, 14 
mortgage obtained through refinancing, line of credit taken against 15 
the property and a home equity loan; or 16 
 (b) Any lien to which prior consent has been given through the 17 
acceptance of property subject to any recorded declaration of 18 
restrictions, deed restriction, restrictive covenant or equitable 19 
servitude, specifically including any lien in favor of an association 20 
pursuant to NRS 116.3116 or 117.070, 21 
 by both spouses, when that relation exists. 22 
 4.  If allodial title has been established and not relinquished, the 23 
exemption provided in subsection 1 extends to process to enforce 24 
the payment of obligations contracted for the purchase of the 25 
property, and for improvements made thereon, including any 26 
mechanic’s lien lawfully obtained, and for legal taxes levied by a 27 
state or local government, and for: 28 
 (a) Any mortgage or deed of trust thereon; and 29 
 (b) Any lien even if prior consent has been given through the 30 
acceptance of property subject to any recorded declaration of 31 
restrictions, deed restriction, restrictive covenant or equitable 32 
servitude, specifically including any lien in favor of an association 33 
pursuant to NRS 116.3116 or 117.070, 34 
 unless a waiver for the specific obligation to which the judgment 35 
relates has been executed by all allodial titleholders of the property. 36 
 5.  Establishment of allodial title does not exempt the property 37 
from forfeiture pursuant to NRS 179.1156 to 179.121, inclusive, 38 
179.1211 to 179.1235, inclusive, or 207.350 to 207.520, inclusive. 39 
 6.  Any declaration of homestead which has been filed before 40 
July 1, 2007, shall be deemed to have been amended on that date by 41 
extending the homestead exemption commensurate with any 42 
increase in the amount of equity held by the claimant in the property 43 
selected and claimed for the exemption up to the amount permitted 44 
by law on that date, but the increase does not impair the right of any 45   
 	– 29 – 
 
 
- 	*SB142* 
creditor to execute upon the property when that right existed before 1 
July 1, 2007. 2 
 Sec. 10.  NRS 115.050 is hereby amended to read as follows: 3 
 115.050 1.  Whenever execution has been issued against the 4 
property of a party claiming the property as a homestead, and  5 
the creditor in the judgment makes an oath before the judge of the 6 
district court of the county in which the property is situated that  7 
the amount of equity held by the claimant in the property exceeds, to 8 
the best of the creditor’s information and belief, the sum of 9 
$605,000, as adjusted pursuant to section 1 of this act, the judge 10 
shall, upon notice to the debtor, appoint three disinterested and 11 
competent persons as appraisers to estimate and report as to the 12 
amount of equity held by the claimant in the property and, if the 13 
amount of equity exceeds the sum of $605,000, as adjusted 14 
pursuant to section 1 of this act, determine whether the property 15 
can be divided so as to leave the property subject to the homestead 16 
exemption without material injury. 17 
 2.  If it appears, upon the report, to the satisfaction of the judge 18 
that the property can be thus divided, the judge shall order the 19 
excess to be sold under execution. If it appears that the property 20 
cannot be thus divided, and the amount of equity held by the 21 
claimant in the property exceeds the exemption allowed by this 22 
chapter, the judge shall order the entire property to be sold, and out 23 
of the proceeds the sum of $605,000 , as adjusted pursuant to 24 
section 1 of this act, to be paid to the defendant in execution, and 25 
the excess to be applied to the satisfaction on the execution. No bid 26 
under $605,000 may be received by the officer making the sale. 27 
 3.  When the execution is against a spouse, the judge may direct 28 
the $605,000 , as adjusted pursuant to section 1 of this act, to be 29 
deposited in court, to be paid out only upon the joint receipt of both 30 
spouses, and, except as otherwise provided in NRS 115.055, the 31 
deposit possesses all the protection against legal process and 32 
voluntary disposition by either spouse as did the original homestead. 33 
 4.  Except as otherwise provided in NRS 115.055, if the sum of 34 
$605,000 , as adjusted pursuant to section 1 of this act, is paid to 35 
the defendant in execution pursuant to subsection 2 or to a spouse 36 
pursuant to subsection 3, such sum of $605,000 , as adjusted 37 
pursuant to section 1 of this act, possesses all the protection against 38 
legal process and voluntary disposition by the defendant or spouse 39 
as did the original homestead. 40 
 Sec. 11.  NRS 115.055 is hereby amended to read as follows: 41 
 115.055 Notwithstanding any other provision of law, the 42 
proceeds of $605,000 , as adjusted pursuant to section 1 of this act, 43 
from the sale of a homestead pursuant to subsection 2 or 3 of NRS 44 
115.050 are only exempt from execution if: 45   
 	– 30 – 
 
 
- 	*SB142* 
 1.  Such proceeds are reinvested in another property of like kind 1 
for which the declaration of a homestead will be made; and 2 
 2.  The other property is: 3 
 (a) Identified not later than 45 days after the sale of the 4 
homestead; and 5 
 (b) Taken possession of not later than 180 days after the sale of 6 
the homestead. 7 
 Sec. 12.  NRS 21.005 and 31.2955 are hereby repealed. 8 
 
 
TEXT OF REPEALED SECTIONS 
 
 
 21.005 Determination of gross weekly salary or wage of 
employee for purposes of chapter. 
 1. For the purposes of this chapter: 
 (a) Except as otherwise provided in paragraphs (b) and (c), the 
gross weekly salary or wage of an employee must be determined by 
dividing the employee’s gross earnings for the current calendar year 
as of the date the most recent writ of garnishment was issued by the 
total number of weeks the employee has worked in the current 
calendar year.  
 (b) If the most recent writ of garnishment was issued at the 
beginning of the current calendar year before an employee received 
any earnings in the current calendar year, but the employee received 
earnings in the previous calendar year, the gross weekly salary or 
wage of the employee must be determined by dividing the 
employee’s gross earnings for the previous calendar year by the 
total number of weeks the employee worked in the previous 
calendar year. 
 (c) If an employee has not been employed long enough to have 
been paid as of the date the most recent writ of garnishment was 
issued, or if the provisions of paragraph (a) or (b) do not otherwise 
apply, the gross weekly salary or wage of the employee is the 
anticipated gross weekly earnings of the employee as determined by 
his or her employer.  
 2. For the purpose of determining the total number of weeks an 
employee has worked in the current calendar year pursuant to 
paragraph (a) of subsection 1 or the total number of weeks an 
employee worked in the previous calendar year pursuant to 
paragraph (b) of subsection 1, if the total number of weeks is not 
exact, the number must be:    
 	– 31 – 
 
 
- 	*SB142* 
 (a) Rounded down if the number of days the employee was on 
the payroll of the employer in excess of a whole week is 3 days or 
less; and 
 (b) Rounded up if the number of days the employee was on the 
payroll of the employer in excess of a whole week is 4 days or more. 
 31.2955 Garnishment of earnings: Calculations for 
determining gross weekly salary or wage of employee. 
 1. For the purposes of NRS 31.240 to 31.460, inclusive: 
 (a) Except as otherwise provided in paragraphs (b) and (c), the 
gross weekly salary or wage of an employee must be determined by 
dividing the employee’s gross earnings for the current calendar year 
as of the date the most recent writ of garnishment was issued by the 
total number of weeks the employee has worked in the current 
calendar year. 
 (b) If the most recent writ of garnishment was issued at the 
beginning of the current calendar year before an employee received 
any earnings in the current calendar year, but the employee received 
earnings in the previous calendar year, the gross weekly salary or 
wage of the employee must be determined by dividing the 
employee’s gross earnings for the previous calendar year by the 
total number of weeks the employee worked in the previous 
calendar year. 
 (c) If an employee has not been employed long enough to have 
been paid as of the date the most recent writ of garnishment was 
issued, or if the provisions of paragraph (a) or (b) do not otherwise 
apply, the gross weekly salary or wage of the employee is the 
anticipated gross weekly earnings of the employee as determined by 
his or her employer.  
 2. For the purpose of determining the total number of weeks an 
employee has worked in the current calendar year pursuant to 
paragraph (a) of subsection 1 or the total number of weeks an 
employee worked in the previous calendar year pursuant to 
paragraph (b) of subsection 1, if the total number of weeks is not 
exact, the number must be: 
 (a) Rounded down if the number of days the employee was on 
the payroll of his or her employer in excess of a whole week is 3 
days or less; and 
 (b) Rounded up if the number of days the employee was on the 
payroll of his or her employer in excess of a whole week is 4 days or 
more. 
 
H