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] $2,000 assessed

1-16 certificate of satisfactory service from the Armed Forces of the United

2-1 States, or who, having so served, is still serving in the Armed Forces of the

2-2 United States, is exempt from taxation.

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

2-4 valuation of property in which such a person has any interest shall be

2-5 deemed the property of that person.

2-6 3. The exemption may be allowed only to a claimant who files an

2-7 affidavit with his claim for exemption on real property pursuant to NRS

2-8 361.155. The affidavit may be filed at any time by a person claiming

2-9 exemption from taxation on personal property.

2-10 4. The affidavit must be filed with the county assessor to the effect that

2-11 the affiant is an actual bona fide resident of the State of Nevada who meets

2-12 all the other requirements of subsection 1 and that the exemption is claimed

2-13 in no other county within this state. After the filing of the original affidavit,

2-14 the county assessor shall mail a form for:

2-15 (a) The renewal of the exemption; and

2-16 (b) The designation of any amount to be credited to the veterans’ home

2-17 account,

2-18 to the person each year following a year in which the exemption was

2-19 allowed for that person. The form must be designed to facilitate its return by

2-20 mail by the person claiming the exemption.

2-21 5. Persons in actual military service are exempt during the period of

2-22 such service from filing annual affidavits of exemption and the county

2-23 assessors shall continue to grant exemption to such persons on the basis of

2-24 the original affidavits filed. In the case of any person who has entered the

2-25 military service without having previously made and filed an affidavit of

2-26 exemption, the affidavit may be filed in his behalf during the period of such

2-27 service by any person having knowledge of the facts.

2-28 6. Before allowing any veteran’s exemption pursuant to the provisions

2-29 of this chapter, the county assessor of each of the several counties of this

2-30 state shall require proof of status of the veteran, and for that purpose shall

2-31 require production of an honorable discharge or certificate of satisfactory

2-32 service or a certified copy thereof, or such other proof of status as may be

2-33 necessary.

2-34 7. If any person files a false affidavit or produces false proof to the

2-35 county assessor, and as a result of the false affidavit or false proof a tax

2-36 exemption is allowed to a person not entitled to the exemption, he is guilty

2-37 of a gross misdemeanor.

2-38 8. Beginning with fiscal year 2000-2001, the monetary amounts in

2-39 subsections 1 and 2 must be adjusted for each fiscal year by adding to

2-40 each amount the product of the amount shown multiplied by the

2-41 percentage increase in the Consumer Price Index from December 1999 to

2-42 the December preceding the fiscal year for which the adjustment is

2-43 calculated.

3-1 Sec. 2. NRS 361.0905 is hereby amended to read as follows:

3-2 361.0905 1. Any person who qualifies for an exemption pursuant to

3-15 pursuant to this section and NRS 371.1035 during any fiscal year.

3-16 Sec. 3. NRS 361.091 is hereby amended to read as follows:

3-17 361.091 1. A bona fide resident of the State of Nevada who has

3-43 return by mail by the person claiming the exemption.

4-1 5. Before allowing any exemption pursuant to the provisions of this

4-2 section, the county assessor shall require proof of the applicant’s status, and

4-3 for that purpose shall require him to produce an original or certified copy

4-4 of:

4-5 (a) An honorable discharge or other document of honorable separation

4-6 from the Armed Forces of the United States which indicates the total

4-7 percentage of his permanent service-connected disability;

4-8 (b) A certificate of satisfactory service which indicates the total

4-9 percentage of his permanent service-connected disability; or

4-10 (c) A certificate from the Department of Veterans Affairs or any other

4-11 military document which shows that he has incurred a permanent service-

4-12 connected disability and which indicates the total percentage of that

4-13 disability, together with a certificate of honorable discharge or satisfactory

4-14 service.

4-15 6. A surviving spouse claiming an exemption pursuant to this section

4-16 must file with the county assessor an affidavit declaring that:

4-17 (a) The surviving spouse was married to and living with the disabled

4-18 veteran for the 5 years preceding his death;

4-19 (b) The disabled veteran was eligible for the exemption at the time of his

4-20 death or would have been eligible if he had been a resident of the State of

4-21 Nevada;

4-22 (c) The surviving spouse has not remarried; and

4-23 (d) The surviving spouse is a bona fide resident of the State of Nevada.

4-24 The affidavit required by this subsection is in addition to the certification

4-25 required pursuant to subsections 4 and 5. After the filing of the original

4-26 affidavit required by this subsection, the county assessor shall mail a form

4-27 for renewal of the exemption to the person each year following a year in

4-28 which the exemption was allowed for that person. The form must be

4-29 designed to facilitate its return by mail by the person claiming the

4-30 exemption.

4-31 7. If a tax exemption is allowed under this section, the claimant is not

4-32 entitled to an exemption under NRS 361.090.

4-33 8. If any person makes a false affidavit or produces false proof to the

4-34 county assessor or a notary public, and as a result of the false affidavit or

4-35 false proof, the person is allowed a tax exemption to which he is not

4-36 entitled, he is guilty of a gross misdemeanor.

4-37 9. Beginning with fiscal year 2000-2001, the monetary amounts in

4-38 subsection 2 must be adjusted for each fiscal year by adding to each

4-39 amount the product of the amount shown multiplied by the percentage

4-40 increase in the Consumer Price Index from December 1999 to the

4-41 December preceding the fiscal year for which the adjustment is

4-42 calculated.

4-43 Sec. 4. NRS 361.095 is hereby amended to read as follows:

5-1 361.095 1. The funds, furniture, paraphernalia and regalia owned and

5-2 used exclusively by any post of any national organization of ex-service men

5-3 or women for the legitimate purposes and customary objects of such posts

5-4 shall be exempt from taxation, but such exemption shall in no case exceed

5-5 the sum of [$5,000] $10,000 assessed valuation to any one post or

5-6 organization thereof.

5-7 2. The buildings, with their fixtures and the lots of ground on which

5-8 they stand, used for its legitimate purposes and necessary thereto, of any

5-9 such organization shall be exempt from taxation, but when any such

5-10 property is used for purposes other than those of such organization, and a

5-11 rent or other valuable consideration is received for its use, the property so

5-12 used shall be taxed.

5-13 3. Where any structure or parcel of land is used partly for the purposes

5-14 of such organization and partly for rental purposes, the area used for rental

5-15 purposes shall be assessed separately and that portion only shall be taxed.

5-16 4. Beginning with fiscal year 2000-2001, the monetary amount in

5-17 subsection 1 must be adjusted for each fiscal year by adding to $10,000

5-18 the product of $10,000 multiplied by the percentage increase in the

5-19 Consumer Price Index from December 1999 to the December preceding

5-20 the fiscal year for which the adjustment is calculated.

5-21 Sec. 5. NRS 371.103 is hereby amended to read as follows:

5-22 371.103 1. Vehicles, to the extent of [$1,000] $2,000 determined

5-42 deemed to belong to that person.

6-1 3. A person claiming the exemption shall file annually with the

6-2 department in the county where the exemption is claimed an affidavit

6-3 declaring that he is an actual bona fide resident of the State of Nevada who

6-4 meets all the other requirements of subsection 1, and that the exemption is

6-5 claimed in no other county within this state. After the filing of the original

6-6 affidavit, the county assessor shall mail a form for:

6-7 (a) The renewal of the exemption; and

6-8 (b) The designation of any amount to be credited to the veterans’ home

6-9 account,

6-10 to the person each year following a year in which the exemption was

6-11 allowed for that person. The form must be designed to facilitate its return by

6-12 mail by the person claiming the exemption.

6-13 4. Persons in actual military service are exempt during the period of

6-14 such service from filing annual affidavits of exemption and the department

6-15 shall grant exemptions to those persons on the basis of the original affidavits

6-16 filed. In the case of any person who has entered the military service without

6-17 having previously made and filed an affidavit of exemption, the affidavit

6-18 may be filed in his behalf during the period of such service by any person

6-19 having knowledge of the facts.

6-20 5. Before allowing any veteran’s exemption pursuant to the provisions

6-21 of this chapter, the department shall require proof of status of the veteran,

6-22 and for that purpose shall require production of an honorable discharge or

6-23 certificate of satisfactory service or a certified copy thereof, or such other

6-24 proof of status as may be necessary.

6-25 6. If any person files a false affidavit or produces false proof to the

6-26 department, and as a result of the false affidavit or false proof a tax

6-27 exemption is allowed to a person not entitled to the exemption, he is guilty

6-28 of a gross misdemeanor.

6-29 7. Beginning with fiscal year 2000-2001, the monetary amounts in

6-30 subsections 1 and 2 must be adjusted for each fiscal year by adding to

6-31 each amount the product of the amount shown multiplied by the

6-32 percentage increase in the Consumer Price Index from December 1999 to

6-33 the December preceding the fiscal year for which the adjustment is

6-34 calculated.

6-35 Sec. 6. NRS 371.1035 is hereby amended to read as follows:

6-36 371.1035 1. Any person who qualifies for an exemption pursuant to

6-41 veterans’ home account established pursuant to NRS 417.145.

7-1 2. Any person who wishes to waive his exemption pursuant to this

7-2 section shall designate the amount to be credited to the account on a form

7-3 provided by the department.

7-4 3. The department shall deposit any money received pursuant to this

7-5 section with the state treasurer for credit to the veterans’ home account

7-6 established pursuant to NRS 417.145. The state treasurer shall not accept

7-7 more than a total [$1,000,000] of $2,000,000 for credit to the account

7-8 pursuant to this section and NRS 361.0905 during any fiscal year.

7-9 Sec. 7. NRS 371.104 is hereby amended to read as follows:

7-10 371.104 1. A bona fide resident of the State of Nevada who has

7-42 (3) A certified copy of either of these documents.

8-1 5. A surviving spouse claiming an exemption pursuant to this section

8-2 must file with the department in the county where the exemption is claimed

8-3 an affidavit declaring that:

8-4 (a) The surviving spouse was married to and living with the disabled

8-5 veteran for the 5 years preceding his death;

8-6 (b) The disabled veteran was eligible for the exemption at the time of his

8-7 death; and

8-8 (c) The surviving spouse has not remarried.

8-9 The affidavit required by this subsection is in addition to the certification

8-10 required pursuant to subsections 3 and 4. After the filing of the original

8-11 affidavit required by this subsection, the county assessor shall mail a form

8-12 for renewal of the exemption to the person each year following a year in

8-13 which the exemption was allowed for that person. The form must be

8-14 designed to facilitate its return by mail by the person claiming the

8-15 exemption.

8-16 6. If a tax exemption is allowed under this section, the claimant is not

8-17 entitled to an exemption under NRS 371.103.

8-18 7. If any person makes a false affidavit or produces false proof to the

8-19 department, and as a result of the false affidavit or false proof, the person is

8-20 allowed a tax exemption to which he is not entitled, he is guilty of a gross

8-21 misdemeanor.

8-22 8. Beginning with fiscal year 2000-2001, the monetary amounts in

8-23 subsections 1 and 2 must be adjusted for each fiscal year by adding to

8-24 each amount the product of the amount shown multiplied by the

8-25 percentage increase in the Consumer Price Index from December 1999 to

8-26 the December preceding the fiscal year for which the adjustment is

8-27 calculated.

8-28 Sec. 8. This act becomes effective on July 1, 1999.