Amendment No. 417

Assembly Amendment to Assembly Bill No. 668 (BDR 32-1140)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend the bill as a whole by deleting sections 3 through 6 and inserting:

"Secs. 3-6. (Deleted by amendment.)".

Amend sec. 9, page 8, line 7, by deleting "within" and inserting "[within] in".

Amend the bill as a whole by adding a new section designated sec. 10.5, following sec. 10, to read as follows:

"Sec. 10.5. NRS 361.1565 is hereby amended to read as follows:

361.1565 The personal property tax exemption to which a [widow, orphan child,] surviving spouse, blind person, veteran or surviving spouse of a disabled veteran is entitled under NRS 361.080, 361.085, 361.090 or 361.091 is reduced to the extent that he is allowed an exemption from the vehicle privilege tax under chapter 371 of NRS.".

Amend sec. 13, page 12, by deleting sec. 13 and inserting:

"Sec. 13. (Deleted by amendment.)".

Amend the bill as a whole by adding new sections designated sections 16.3, 16.5 and 16.7, following sec. 16, to read as follows:

"Sec. 16.3. NRS 371.101 is hereby amended to read as follows:

371.101 1. Vehicles registered by [widows and orphan children,] surviving spouses, not to exceed the amount of $1,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but actual bona fide residents of this state, and must be filed in but one county in this state to the same [family.] surviving spouse.

2. For the purpose of this section, vehicles in which [the widow or orphan child] a surviving spouse has any interest shall be deemed to belong entirely to that [widow or orphan child.] surviving spouse.

3. The person claiming the exemption shall file with the department in the county where the exemption is claimed an affidavit declaring his residency and that the exemption has been claimed in no other county in this state for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.

4. A surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after his remarriage, even if the remarriage is later annulled.

Sec. 16.5. NRS 371.102 is hereby amended to read as follows:

371.102 1. Vehicles registered by a blind person, not to exceed the amount of $3,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but bona fide residents of this state, and must be filed in but one county in this state [to the same family.] on account of the same blind person.

2. The person claiming the exemption shall file with the department in the county where the exemption is claimed an affidavit declaring his residency and that the exemption has been claimed in no other county in this state for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.

3. Upon first claiming [such] the exemption in a county the claimant shall furnish to the department a certificate of a physician licensed under the laws of this state setting forth that he has examined the claimant and has found him to be a blind person.

4. As used in this section, "blind person" includes any person whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20° .

Sec. 16.7. NRS 371.103 is hereby amended to read as follows:

371.103 1. Vehicles, to the extent of $1,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who:

(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and January 31, 1955;

(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; or

(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1,

and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, is exempt from taxation.

2. For the purpose of this section the first $1,000 determined valuation of vehicles in which such a person has any interest shall be deemed to belong to that person.

3. A person claiming the exemption shall file annually with the department in the county where the exemption is claimed an affidavit declaring that he is an actual bona fide resident of the State of Nevada who meets all the other requirements of subsection 1, and that the exemption is claimed in no other county [within] in this state. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to the veterans’ home

account,

to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.

4. Persons in actual military service are exempt during the period of such service from filing annual affidavits of exemption and the department shall grant exemptions to those persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his behalf during the period of such service by any person having knowledge of the facts.

5. Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the department shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.

6. If any person files a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proof a tax exemption is allowed to a person not entitled to the exemption, he is guilty of a gross misdemeanor.".

Amend sec. 18, page 16, line 16, by deleting "manufactured," and inserting "manufactured home,".

Amend sec. 23, pages 18 and 19, by deleting lines 41 and 42 on page 18 and lines 1 and 2 on page 19, and inserting:

"3. In other counties, the division shall mail the declaration directly to each owner of livestock or sheep.".

Amend sec. 30, page 20, by deleting sec. 30 and inserting:

"Sec. 30. (Deleted by amendment.)".