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).

1-1 Section 1. NRS 361.090 is hereby amended to read as follows:

1-2 361.090 1. The property, to the extent of [$1,000] $3,000 assessed

1-18 United States, is exempt from taxation.

2-1 2. For the purpose of this section the first [$1,000] $3,000 assessed

2-2 valuation of property in which such a person has any interest shall be

2-3 deemed the property of that person.

2-4 3. The exemption may be allowed only to a claimant who files an

2-5 affidavit with his claim for exemption on real property pursuant to NRS

2-6 361.155. The affidavit may be filed at any time by a person claiming

2-7 exemption from taxation on personal property.

2-8 4. The affidavit must be filed with the county assessor to the effect that

2-9 the affiant is an actual bona fide resident of the State of Nevada who meets

2-10 all the other requirements of subsection 1 and that the exemption is claimed

2-11 in no other county within this state. After the filing of the original affidavit,

2-12 the county assessor shall mail a form for:

2-13 (a) The renewal of the exemption; and

2-14 (b) The designation of any amount to be credited to the veterans’ home

2-15 account,

2-16 to the person each year following a year in which the exemption was

2-17 allowed for that person. The form must be designed to facilitate its return

2-18 by mail by the person claiming the exemption.

2-19 5. Persons in actual military service are exempt during the period of

2-20 such service from filing annual affidavits of exemption and the county

2-21 assessors shall continue to grant exemption to such persons on the basis of

2-22 the original affidavits filed. In the case of any person who has entered the

2-23 military service without having previously made and filed an affidavit of

2-24 exemption, the affidavit may be filed in his behalf during the period of such

2-25 service by any person having knowledge of the facts.

2-26 6. Before allowing any veteran’s exemption pursuant to the provisions

2-27 of this chapter, the county assessor of each of the several counties of this

2-28 state shall require proof of status of the veteran, and for that purpose shall

2-29 require production of an honorable discharge or certificate of satisfactory

2-30 service or a certified copy thereof, or such other proof of status as may be

2-31 necessary.

2-32 7. If any person files a false affidavit or produces false proof to the

2-33 county assessor, and as a result of the false affidavit or false proof a tax

2-34 exemption is allowed to a person not entitled to the exemption, he is guilty

2-35 of a gross misdemeanor.

2-36 Sec. 2. NRS 361.091 is hereby amended to read as follows:

2-37 361.091 1. A bona fide resident of the State of Nevada who has

3-1 2. The amount of exemption is based on the total percentage of

3-2 permanent service-connected disability. The maximum allowable

3-3 exemption for total permanent disability is the first [$10,000] $20,000

3-4 assessed valuation. A person with a permanent service-connected disability

3-5 of:

3-6 (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

3-7 [$7,500] $15,000 assessed value.

3-8 (b) Sixty to 79 percent, inclusive, is entitled to an exemption of [$5,000]

3-9 $10,000 assessed value.

3-10 (c) Forty to 59 percent, inclusive, is entitled to an exemption of $5,000

3-11 assessed value.

3-12 (d) Twenty to 39 percent, inclusive, is entitled to an exemption of

3-13 $2,500 assessed value.

3-14 For the purposes of this section, any property in which an applicant has any

3-15 interest is deemed to be the property of the applicant.

3-16 3. The exemption may be allowed only to a claimant who has filed an

3-17 affidavit with his claim for exemption on real property pursuant to NRS

3-18 361.155. The affidavit may be made at any time by a person claiming an

3-19 exemption from taxation on personal property.

3-20 4. The affidavit must be made before the county assessor or a notary

3-21 public and be submitted to the county assessor. It must be to the effect that

3-22 the affiant is a bona fide resident of the State of Nevada, that he meets all

3-23 the other requirements of subsection 1 and that he does not claim the

3-24 exemption in any other county within this state. After the filing of the

3-25 original affidavit, the county assessor shall mail a form for renewal of the

3-26 exemption to the person each year following a year in which the exemption

3-27 was allowed for that person. The form must be designed to facilitate its

3-28 return by mail by the person claiming the exemption.

3-29 5. Before allowing any exemption pursuant to the provisions of this

3-30 section, the county assessor shall require proof of the applicant’s status, and

3-31 for that purpose shall require him to produce an original or certified copy

3-32 of:

3-33 (a) An honorable discharge or other document of honorable separation

3-34 from the Armed Forces of the United States which indicates the total

3-35 percentage of his permanent service-connected disability;

3-36 (b) A certificate of satisfactory service which indicates the total

3-37 percentage of his permanent service-connected disability; or

3-38 (c) A certificate from the Department of Veterans Affairs or any other

3-39 military document which shows that he has incurred a permanent service-

3-40 connected disability and which indicates the total percentage of that

3-41 disability, together with a certificate of honorable discharge or satisfactory

3-42 service.

4-1 6. A surviving spouse claiming an exemption pursuant to this section

4-2 must file with the county assessor an affidavit declaring that:

4-3 (a) The surviving spouse was married to and living with the disabled

4-4 veteran for the 5 years preceding his death;

4-5 (b) The disabled veteran was eligible for the exemption at the time of his

4-6 death or would have been eligible if he had been a resident of the State of

4-7 Nevada;

4-8 (c) The surviving spouse has not remarried; and

4-9 (d) The surviving spouse is a bona fide resident of the State of
4-10 Nevada.

4-11 The affidavit required by this subsection is in addition to the certification

4-12 required pursuant to subsections 4 and 5. After the filing of the original

4-13 affidavit required by this subsection, the county assessor shall mail a form

4-14 for renewal of the exemption to the person each year following a year in

4-15 which the exemption was allowed for that person. The form must be

4-16 designed to facilitate its return by mail by the person claiming the

4-17 exemption.

4-18 7. If a tax exemption is allowed under this section, the claimant is not

4-19 entitled to an exemption under NRS 361.090.

4-20 8. If any person makes a false affidavit or produces false proof to the

4-21 county assessor or a notary public, and as a result of the false affidavit or

4-22 false proof, the person is allowed a tax exemption to which he is not

4-23 entitled, he is guilty of a gross misdemeanor.

4-24 Sec. 3. NRS 371.103 is hereby amended to read as follows:

4-25 371.103 1. Vehicles, to the extent of [$1,000] $3,000 determined

4-42 United States, is exempt from taxation.

5-1 2. For the purpose of this section the first [$1,000] $3,000 determined

5-2 valuation of vehicles in which such a person has any interest shall be

5-3 deemed to belong to that person.

5-4 3. A person claiming the exemption shall file annually with the

5-5 department in the county where the exemption is claimed an affidavit

5-6 declaring that he is an actual bona fide resident of the State of Nevada who

5-7 meets all the other requirements of subsection 1, and that the exemption is

5-8 claimed in no other county within this state. After the filing of the original

5-9 affidavit, the county assessor shall mail a form for:

5-10 (a) The renewal of the exemption; and

5-11 (b) The designation of any amount to be credited to the veterans’ home

5-12 account,

5-13 to the person each year following a year in which the exemption was

5-14 allowed for that person. The form must be designed to facilitate its return

5-15 by mail by the person claiming the exemption.

5-16 4. Persons in actual military service are exempt during the period of

5-17 such service from filing annual affidavits of exemption and the department

5-18 shall grant exemptions to those persons on the basis of the original

5-19 affidavits filed. In the case of any person who has entered the military

5-20 service without having previously made and filed an affidavit of exemption,

5-21 the affidavit may be filed in his behalf during the period of such service by

5-22 any person having knowledge of the facts.

5-23 5. Before allowing any veteran’s exemption pursuant to the provisions

5-24 of this chapter, the department shall require proof of status of the veteran,

5-25 and for that purpose shall require production of an honorable discharge or

5-26 certificate of satisfactory service or a certified copy thereof, or such other

5-27 proof of status as may be necessary.

5-28 6. If any person files a false affidavit or produces false proof to the

5-29 department, and as a result of the false affidavit or false proof a tax

5-30 exemption is allowed to a person not entitled to the exemption, he is guilty

5-31 of a gross misdemeanor.

5-32 Sec. 4. NRS 371.104 is hereby amended to read as follows:

5-33 371.104 1. A bona fide resident of the State of Nevada who has

5-43 $10,000 of determined valuation [.] ;

6-1 (d) If he has a disability of 40 to 59 percent, inclusive, the first $5,000

6-2 of determined valuation; or

6-3 (e) If he has a disability of 20 to 39 percent, inclusive, the first $2,500

6-4 of determined valuation.

6-5 2. For the purpose of this section, the first [$10,000] $20,000

6-6 determined valuation of vehicles in which an applicant has any interest

6-7 shall be deemed to belong entirely to that person.

6-8 3. A person claiming the exemption shall file annually with the

6-9 department in the county where the exemption is claimed an affidavit

6-10 declaring that he is a bona fide resident of the State of Nevada who meets

6-11 all the other requirements of subsection 1, and that the exemption is

6-12 claimed in no other county within this state. After the filing of the original

6-13 affidavit, the county assessor shall mail a form for renewal of the

6-14 exemption to the person each year following a year in which the exemption

6-15 was allowed for that person. The form must be designed to facilitate its

6-16 return by mail by the person claiming the exemption.

6-17 4. Before allowing any exemption pursuant to the provisions of this

6-18 section, the department shall require proof of the applicant’s status, and for

6-19 that purpose shall require production of:

6-20 (a) A certificate from the Department of Veterans Affairs that the

6-21 veteran has incurred a permanent service-connected disability, which shows

6-22 the percentage of that disability; and

6-23 (b) Any one of the following:

6-24 (1) An honorable discharge;

6-25 (2) A certificate of satisfactory service; or

6-26 (3) A certified copy of either of these documents.

6-27 5. A surviving spouse claiming an exemption pursuant to this section

6-28 must file with the department in the county where the exemption is claimed

6-29 an affidavit declaring that:

6-30 (a) The surviving spouse was married to and living with the disabled

6-31 veteran for the 5 years preceding his death;

6-32 (b) The disabled veteran was eligible for the exemption at the time of his

6-33 death; and

6-34 (c) The surviving spouse has not remarried.

6-35 The affidavit required by this subsection is in addition to the certification

6-36 required pursuant to subsections 3 and 4. After the filing of the original

6-37 affidavit required by this subsection, the county assessor shall mail a form

6-38 for renewal of the exemption to the person each year following a year in

6-39 which the exemption was allowed for that person. The form must be

6-40 designed to facilitate its return by mail by the person claiming the

6-41 exemption.

6-42 6. If a tax exemption is allowed under this section, the claimant is not

6-43 entitled to an exemption under NRS 371.103.

7-1 7. If any person makes a false affidavit or produces false proof to the

7-2 department, and as a result of the false affidavit or false proof, the person is

7-3 allowed a tax exemption to which he is not entitled, he is guilty of a gross

7-4 misdemeanor.

7-5 Sec. 5. This act becomes effective on July 1, 1999.