Senate Bill No. 539–Committee on Government Affairs

(On Behalf of Legislative Committee to Study the
Distribution Among Local Governments of
Revenue From State and Local Taxes)

March 22, 1999

____________

Referred to Committee on Taxation

 

SUMMARY—Makes various changes relating to exemptions from certain taxes. (BDR 32-711)

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 taxation; extending the partial exemptions from the property tax and motor vehicle privilege tax for widows and orphan children to widowers; extending the prohibition against a new vehicle dealer accepting an application for the registration of a motor vehicle from veterans and their relations wishing to claim an exemption from the motor vehicle privilege tax to any person wishing to claim such an exemption; 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. NRS 361.080 is hereby amended to read as follows:

1-2 361.080 1. The property of [widows] surviving spouses and orphan

1-3 children, not to exceed the amount of $1,000 assessed valuation, is exempt

1-4 from taxation, but no such exemption may be allowed to anyone but actual

1-5 bona fide residents of this state, and must be allowed in but one county in

1-6 this state to the same family.

1-7 2. For the purpose of this section, property in which the [widow]

1-8 surviving spouse or orphan child has any interest shall be deemed the

1-9 property of the [widow] surviving spouse or orphan child.

1-10 3. The person claiming such an exemption shall file with the county

1-11 assessor an affidavit declaring his residency and that the exemption has

1-12 been claimed in no other county in this state for that year. After the filing of

2-1 the original affidavit, the county assessor shall mail a form for renewal of

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

2-3 exemption was allowed for that person. The form must be designed to

2-4 facilitate its return by mail by the person claiming the exemption.

2-5 Sec. 2. NRS 361.1565 is hereby amended to read as follows:

2-6 361.1565 The [personal] property tax exemption to which a [widow,]

2-7 surviving spouse, orphan child, blind person, veteran or surviving spouse

2-8 of a disabled veteran is entitled [under] pursuant to NRS 361.080,

2-9 361.085, 361.090 or 361.091 is reduced to the extent that [he] the person is

2-10 allowed an exemption from the vehicle privilege tax [under] pursuant to

2-11 chapter 371 of NRS.

2-12 Sec. 3. NRS 361.850 is hereby amended to read as follows:

2-13 361.850 1. A person may receive assistance [under] pursuant to the

2-14 Senior Citizens’ Property Tax Assistance Act while receiving a property

2-15 tax exemption as a [widow,] surviving spouse, blind person or veteran if

2-16 the person has filed a claim for the exemption with the county assessor.

2-17 2. The assessed valuation of any property used to determine a refund

2-18 pursuant to the Senior Citizens’ Property Tax Assistance Act must be

2-19 reduced by the amount of such an exemption.

2-20 Sec. 4. NRS 371.101 is hereby amended to read as follows:

2-21 371.101 1. Vehicles registered by [widows] surviving spouse and

2-22 orphan children, not to exceed the amount of $1,000 determined valuation,

2-23 are exempt from taxation, but the exemption must not be allowed to anyone

2-24 but actual bona fide residents of this state, and must be filed in but one

2-25 county in this state to the same family.

2-26 2. For the purpose of this section, vehicles in which the [widow]

2-27 surviving spouse or orphan child has any interest shall be deemed to

2-28 belong entirely to that [widow] surviving spouse or orphan child.

2-29 3. The person claiming the exemption shall file with the department in

2-30 the county where the exemption is claimed an affidavit declaring his

2-31 residency and that the exemption has been claimed in no other county in

2-32 this state for that year. After the filing of the original affidavit, the county

2-33 assessor shall mail a form for renewal of the exemption to the person each

2-34 year following a year in which the exemption was allowed for that person.

2-35 The form must be designed to facilitate its return by mail by the person

2-36 claiming the exemption.

2-37 Sec. 5. NRS 482.216 is hereby amended to read as follows:

2-38 482.216 1. Upon the request of a new vehicle dealer, the department

2-39 may authorize the new vehicle dealer to:

2-40 (a) Accept applications for the registration of the new motor vehicles he

2-41 sells and the related fees and taxes;

2-42 (b) Issue certificates of registration to applicants who satisfy the

2-43 requirements of this chapter; and

3-1 (c) Accept applications for the transfer of registration pursuant to NRS

3-2 482.399 if the applicant purchased from the new vehicle dealer a new

3-3 vehicle to which the registration is to be transferred.

3-4 2. A new vehicle dealer who is authorized to issue certificates of

3-5 registration pursuant to subsection 1 shall:

3-6 (a) Transmit the applications he receives to the department within the

3-7 period prescribed by the department;

3-8 (b) Transmit the fees he collects from the applicants and properly

3-9 account for them within the period prescribed by the department;

3-10 (c) Comply with the regulations adopted pursuant to subsection 4; and

3-11 (d) Bear any cost of equipment which is necessary to issue certificates of

3-12 registration, including , without limitation, any computer hardware or

3-13 software.

3-14 3. A new vehicle dealer who is authorized to issue certificates of

3-15 registration pursuant to subsection 1 shall not:

3-16 (a) Charge any additional fee for the performance of those services;

3-17 (b) Receive compensation from the department for the performance of

3-18 those services;

3-19 (c) Accept applications for the renewal of registration of a motor

3-20 vehicle; or

3-21 (d) Accept an application for the registration of a motor vehicle if the

3-22 applicant wishes to:

3-23 (1) Obtain special license plates pursuant to NRS 482.3667 to

3-24 482.3825, inclusive; or

3-25 (2) Claim [the] an exemption from the vehicle privilege tax provided

3-26 pursuant to [NRS 361.1565 to veterans and their relations.] chapter 371 of

3-27 NRS.

3-28 4. The director shall adopt such regulations as are necessary to carry

3-29 out the provisions of this section. The regulations adopted pursuant to this

3-30 subsection must provide for:

3-31 (a) The expedient and secure issuance of license plates and decals by the

3-32 department; and

3-33 (b) The withdrawal of the authority granted to a new vehicle dealer

3-34 pursuant to subsection 1 if that dealer fails to comply with the regulations

3-35 adopted by the department.

3-36 Sec. 6. This act becomes effective on July 1, 1999.

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