Assembly Bill No. 455–Assemblyman Perkins

March 10, 1999

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Referred to Committee on Taxation

 

SUMMARY—Provides exemption from vehicle privilege tax for certain vehicles registered by elderly persons. (BDR 32-583)

FISCAL NOTE: Effect on Local Government: Yes.

Effect on the State or on Industrial Insurance: Yes.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to the vehicle privilege tax; providing an exemption from the tax for certain vehicles registered by elderly persons; providing a penalty; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. Chapter 371 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 1. Except as otherwise provided in subsection 5, one vehicle

1-4 registered by an elderly person who is an actual bona fide resident of this

1-5 state is exempt from taxation to the extent of $2,000 of its determined

1-6 valuation.

1-7 2. For the purpose of this section, the first $2,000 of the determined

1-8 valuation of a vehicle in which an elderly person has any interest shall be

1-9 deemed to belong to that person.

1-10 3. Upon first claiming an exemption pursuant to this section, the

1-11 elderly person shall furnish to the department, or the county assessor if

1-12 acting as the agent of the department for that county, an affidavit stating

1-13 that the exemption is only being claimed on one vehicle and proof of age

1-14 and residency including his driver’s license or a copy of his birth

1-15 certificate and such other proof as the department or assessor determines

1-16 necessary.

1-17 4. After the filing of the original affidavit pursuant to subsection 3,

1-18 the department shall mail a form for renewal of the exemption with the

1-19 form for the renewal of the registration of the vehicle each year. The

2-1 form must include an affidavit on which the elderly person shall declare

2-2 that he is an actual bona fide resident of the State of Nevada and that the

2-3 exemption is only being claimed on one vehicle. The form must be

2-4 designed to facilitate its return by mail with the form for the renewal of

2-5 the registration of the vehicle for which the exemption is claimed. The

2-6 department shall provide a form to be filled out to change the vehicle to

2-7 which the exemption applies which must be distributed by and returned

2-8 to the department or the county assessor, if acting as the agent of the

2-9 department for the county.

2-10 5. The exemption provided in this section does not apply to:

2-11 (a) A bus, truck or truck trailer having a declared gross weight of

2-12 10,000 pounds or more; or

2-13 (b) A trailer or semitrailer having an unladen weight of 4,000 pounds

2-14 or more.

2-15 6. If a person files a false affidavit or produces false proof to the

2-16 department, and as a result of the false affidavit or false proof a tax

2-17 exemption is allowed to a person not entitled to the exemption, that

2-18 person is guilty of a gross misdemeanor.

2-19 7. As used in this section, "elderly person" means a person who is 65

2-20 years of age or older.

2-21 Sec. 2. NRS 371.105 is hereby amended to read as follows:

2-22 371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or

2-23 371.104 , or section 1 of this act, for [tax exemption on] an exemption

2-24 from the vehicle privilege tax and designations of any amount to be

2-25 credited to the veterans’ home account pursuant to NRS 371.1035 must be

2-26 filed annually [at any time] on or before the date when payment of the tax is

2-27 due. All exemptions provided for in this section must not be in an amount

2-28 which gives the taxpayer a total exemption greater than that to which he is

2-29 entitled during any fiscal year.

2-30 Sec. 3. NRS 371.106 is hereby amended to read as follows:

2-31 371.106 1. Whenever any vehicle ceases to be exempt from taxation

2-32 under NRS 371.101, 371.102, 371.103 or 371.104 , or section 1 of this act,

2-33 because the owner no longer meets the requirements for the exemption

2-34 provided in those sections, its owner shall immediately notify the

2-35 department of [the] that fact.

2-36 2. If a person fails to notify the department as required by subsection 1

2-37 and as a result of [such] the failure is allowed a tax exemption to which he

2-38 is not entitled, there [shall] must be added to and collected with the tax

2-39 otherwise due a penalty equal to double the amount of the tax. If the

2-40 person’s failure is fraudulent and results in his receiving a tax exemption to

2-41 which he is not entitled, the person is also guilty of a gross misdemeanor.

3-1 Sec. 4. This act becomes effective on January 1, 2000, for the

3-2 purposes of adopting regulations and performing any administrative tasks

3-3 necessary to carry out the provisions of this act and on July 1, 2000, for all

3-4 other purposes.

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