Assembly Bill No. 404–Assemblyman Neighbors

 

March 16, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Revises provisions relating to exemptions from certain taxes for veterans. (BDR 32‑129)

 

FISCAL NOTE:            Effect on Local Government: Yes.

                                    Effect on the State: Yes.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; expanding the eligibility for exemptions from certain taxes for veterans; providing for prospective graduated increases in the amount of the exemption from certain taxes for veterans; requiring that money from the contribution by a veteran of the value of an exemption from certain taxes for veterans be credited to the gift account for veterans’ homes; 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 361.090 is hereby amended to read as follows:

1-2    361.090  1.  The property, to the extent of [$1,000] $1,500 assessed

1-3  valuation, of any actual bona fide resident of the State of Nevada who[:

1-4    (a) Has served a minimum of 90 days on active duty, who was assigned

1-5  to active duty at some time between April 21, 1898, and June 15, 1903, or

1-6  between April 6, 1917, and November 11, 1918, or between December 7,

1-7  1941, and December 31, 1946, or between June 25, 1950, and January 31,

1-8  1955;

1-9    (b) Has served a minimum of 90 continuous days on active duty none of

1-10  which was for training purposes, who was assigned to active duty at some

1-11  time between January 1, 1961, and May 7, 1975; or

1-12    (c) Has served on active duty in connection with carrying out the

1-13  authorization granted to the President of the United States in Public Law

1-14  102-1,

1-15  and who] has served at least 90 days on active duty and received, upon

1-16  severance from service, [an honorable discharge or] a certificate of

1-17  satisfactory service or a discharge other than a dishonorable discharge

1-18  from the Armed Forces of the United States, or who, having so served, is

1-19  still serving in the Armed Forces of the United States, is exempt from

1-20  taxation.

2-1    2.  For the purpose of this section, the first [$1,000] $1,500 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 made before the county assessor or a notary

2-9  public and filed with the county assessor. It must state that the affiant is an

2-10  actual bona fide resident of the State of Nevada who meets all the other

2-11  requirements of subsection 1 and that the exemption is claimed in no other

2-12  county in this state. After the filing of the original affidavit, the county

2-13  assessor shall mail a form for:

2-14    (a) The renewal of the exemption; and

2-15    (b) The designation of any amount to be credited to the [veterans’ home

2-16  account,] gift account for veterans’ homes,

2-17  to the person each year following a year in which the exemption was

2-18  allowed for that person. The form must be designed to facilitate its return

2-19  by mail by the person claiming the exemption.

2-20    5.  Persons in actual military service are exempt during the period of

2-21  such service from filing annual affidavits of exemption , and the county

2-22  assessors shall continue to grant exemption to [such] those persons on the

2-23  basis of the original affidavits filed. In the case of any person who has

2-24  entered the military service without having previously made and filed an

2-25  affidavit of exemption, the affidavit may be filed in his behalf during the

2-26  period of such service by any person having knowledge of the facts.

2-27    6.  Before allowing any veteran’s exemption pursuant to the provisions

2-28  of this chapter, the county assessor of each of the several counties of this

2-29  state shall require proof of status of the veteran, and for that purpose shall

2-30  require production of [an honorable] a discharge other than a

2-31  dishonorable discharge or certificate of satisfactory service or a certified

2-32  copy thereof, or such other proof of status as may be necessary.

2-33    7.  If any person files a false affidavit or produces false proof to the

2-34  county assessor, and as a result of the false affidavit or false proof a tax

2-35  exemption is allowed to a person not entitled to the exemption, he is guilty

2-36  of a gross misdemeanor.

2-37    Sec. 2.  NRS 361.090 is hereby amended to read as follows:

2-38    361.090  1.  The property, to the extent of [$1,500] $2,000 assessed

2-39  valuation, of any actual bona fide resident of the State of Nevada who has

2-40  served at least 90 days on active duty and received, upon severance from

2-41  service, a certificate of satisfactory service or a discharge other than a

2-42  dishonorable discharge from the Armed Forces of the United States, or

2-43  who, having so served, is still serving in the Armed Forces of the United

2-44  States, is exempt from taxation.

2-45    2.  For the purpose of this section, the first [$1,500] $2,000 assessed

2-46  valuation of property in which such a person has any interest shall be

2-47  deemed the property of that person.

2-48    3.  The exemption may be allowed only to a claimant who files an

2-49  affidavit with his claim for exemption on real property pursuant to NRS

3-1  361.155. The affidavit may be filed at any time by a person claiming

3-2  exemption from taxation on personal property.

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

3-4  public and filed with the county assessor. It must state that the affiant is an

3-5  actual bona fide resident of the State of Nevada who meets all the other

3-6  requirements of subsection 1 and that the exemption is claimed in no other

3-7  county in this state. After the filing of the original affidavit, the county

3-8  assessor shall mail a form for:

3-9    (a) The renewal of the exemption; and

3-10    (b) The designation of any amount to be credited to the gift account for

3-11  veterans’ homes,

3-12  to the person each year following a year in which the exemption was

3-13  allowed for that person. The form must be designed to facilitate its return

3-14  by mail by the person claiming the exemption.

3-15    5.  Persons in actual military service are exempt during the period of

3-16  such service from filing annual affidavits of exemption, and the county

3-17  assessors shall continue to grant exemption to those persons on the basis of

3-18  the original affidavits filed. In the case of any person who has entered the

3-19  military service without having previously made and filed an affidavit of

3-20  exemption, the affidavit may be filed in his behalf during the period of

3-21  such service by any person having knowledge of the facts.

3-22    6.  Before allowing any veteran’s exemption pursuant to the provisions

3-23  of this chapter, the county assessor of each of the several counties of this

3-24  state shall require proof of status of the veteran, and for that purpose shall

3-25  require production of a discharge other than a dishonorable discharge or

3-26  certificate of satisfactory service or a certified copy thereof, or such other

3-27  proof of status as may be necessary.

3-28    7.  If any person files a false affidavit or produces false proof to the

3-29  county assessor, and as a result of the false affidavit or false proof a tax

3-30  exemption is allowed to a person not entitled to the exemption, he is guilty

3-31  of a gross misdemeanor.

3-32    Sec. 3.  NRS 361.091 is hereby amended to read as follows:

3-33    361.091  1.  A bona fide resident of the State of Nevada who has

3-34  incurred a permanent service-connected disability and has [been honorably

3-35  discharged] received a discharge other than a dishonorable discharge or

3-36  a certificate of satisfactory service from the Armed Forces of the United

3-37  States, or his surviving spouse, is entitled to a disabled veteran’s

3-38  exemption.

3-39    2.  The amount of exemption is based on the total percentage of

3-40  permanent service-connected disability. The maximum allowable

3-41  exemption for total permanent disability is the first [$10,000] $15,000

3-42  assessed valuation. A person with a permanent service-connected disability

3-43  of:

3-44    (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

3-45  [$7,500] $11,250 assessed value.

3-46    (b) Sixty to 79 percent, inclusive, is entitled to an exemption of [$5,000]

3-47  $7,500 assessed value.

3-48  For the purposes of this section, any property in which an applicant has any

3-49  interest is deemed to be the property of the applicant.

4-1    3.  The exemption may be allowed only to a claimant who has filed an

4-2  affidavit with his claim for exemption on real property pursuant to NRS

4-3  361.155. The affidavit may be made at any time by a person claiming an

4-4  exemption from taxation on personal property.

4-5    4.  The affidavit must be made before the county assessor or a notary

4-6  public and be submitted to the county assessor. [It must be to the effect]

4-7  The affidavit must state that the affiant is a bona fide resident of the State

4-8  of Nevada, that he meets all the other requirements of subsection 1 and that

4-9  he does not claim the exemption in any other county within this state. After

4-10  the filing of the original affidavit, the county assessor shall mail a form for

4-11  renewal of the exemption to the person each year following a year in which

4-12  the exemption was allowed for that person. The form must be designed to

4-13  facilitate its return by mail by the person claiming the exemption.

4-14    5.  Before allowing any exemption pursuant to the provisions of this

4-15  section, the county assessor shall require proof of the applicant’s status,

4-16  and for that purpose shall require him to produce an original or certified

4-17  copy of:

4-18    (a) [An honorable discharge or other document of honorable separation]

4-19  A discharge other than a dishonorable discharge from the Armed Forces

4-20  of the United States which indicates the total percentage of his permanent

4-21  service-connected disability;

4-22    (b) A certificate of satisfactory service which indicates the total

4-23  percentage of his permanent service-connected disability; or

4-24    (c) A certificate from the Department of Veterans Affairs or any other

4-25  military document which shows that he has incurred a permanent service-

4-26  connected disability and which indicates the total percentage of that

4-27  disability, together with [a] an original or certified copy of a discharge

4-28  other than a dishonorable discharge or certificate of [honorable discharge

4-29  or] satisfactory service.

4-30    6.  A surviving spouse claiming an exemption pursuant to this section

4-31  must file with the county assessor an affidavit declaring that:

4-32    (a) The surviving spouse was married to and living with the disabled

4-33  veteran for the 5 years preceding his death;

4-34    (b) The disabled veteran was eligible for the exemption at the time of

4-35  his death or would have been eligible if he had been a resident of the State

4-36  of Nevada;

4-37    (c) The surviving spouse has not remarried; and

4-38    (d) The surviving spouse is a bona fide resident of the State
of Nevada.

4-39  The affidavit required by this subsection is in addition to the certification

4-40  required pursuant to subsections 4 and 5. After the filing of the original

4-41  affidavit required by this subsection, the county assessor shall mail a form

4-42  for renewal of the exemption to the person each year following a year in

4-43  which the exemption was allowed for that person. The form must be

4-44  designed to facilitate its return by mail by the person claiming the

4-45  exemption.

4-46    7.  If a tax exemption is allowed under this section, the claimant is not

4-47  entitled to an exemption under NRS 361.090.

5-1    8.  If any person makes a false affidavit or produces false proof to the

5-2  county assessor or a notary public, and as a result of the false affidavit or

5-3  false proof, the person is allowed a tax exemption to which he is not

5-4  entitled, he is guilty of a gross misdemeanor.

5-5    Sec. 4. NRS 361.091 is hereby amended to read as follows:

5-6    361.091  1.  A bona fide resident of the State of Nevada who has

5-7  incurred a permanent service-connected disability and has received a

5-8  discharge other than a dishonorable discharge or a certificate of satisfactory

5-9  service from the Armed Forces of the United States, or his surviving

5-10  spouse, is entitled to a disabled veteran’s exemption.

5-11    2.  The amount of exemption is based on the total percentage of

5-12  permanent service-connected disability. The maximum allowable

5-13  exemption for total permanent disability is the first [$15,000] $20,000

5-14  assessed valuation. A person with a permanent service-connected disability

5-15  of:

5-16    (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

5-17  [$11,250] $15,000 assessed value.

5-18    (b) Sixty to 79 percent, inclusive, is entitled to an exemption of [$7,500]

5-19  $10,000 assessed value.

5-20  For the purposes of this section, any property in which an applicant has any

5-21  interest is deemed to be the property of the applicant.

5-22    3.  The exemption may be allowed only to a claimant who has filed an

5-23  affidavit with his claim for exemption on real property pursuant to NRS

5-24  361.155. The affidavit may be made at any time by a person claiming an

5-25  exemption from taxation on personal property.

5-26    4.  The affidavit must be made before the county assessor or a notary

5-27  public and be submitted to the county assessor. The affidavit must state

5-28  that the affiant is a bona fide resident of the State of Nevada, that he meets

5-29  all the other requirements of subsection 1 and that he does not claim the

5-30  exemption in any other county within this state. After the filing of the

5-31  original affidavit, the county assessor shall mail a form for renewal of the

5-32  exemption to the person each year following a year in which the exemption

5-33  was allowed for that person. The form must be designed to facilitate its

5-34  return by mail by the person claiming the exemption.

5-35    5.  Before allowing any exemption pursuant to the provisions of this

5-36  section, the county assessor shall require proof of the applicant’s status,

5-37  and for that purpose shall require him to produce an original or certified

5-38  copy of:

5-39    (a) A discharge other than a dishonorable discharge from the Armed

5-40  Forces of the United States which indicates the total percentage of his

5-41  permanent service-connected disability;

5-42    (b) A certificate of satisfactory service which indicates the total

5-43  percentage of his permanent service-connected disability; or

5-44    (c) A certificate from the Department of Veterans Affairs or any other

5-45  military document which shows that he has incurred a permanent service-

5-46  connected disability and which indicates the total percentage of that

5-47  disability, together with an original or certified copy of a discharge other

5-48  than a dishonorable discharge or certificate of satisfactory service.

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

6-2  must file with the county assessor an affidavit declaring that:

6-3    (a) The surviving spouse was married to and living with the disabled

6-4  veteran for the 5 years preceding his death;

6-5    (b) The disabled veteran was eligible for the exemption at the time of

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

6-7  of Nevada;

6-8    (c) The surviving spouse has not remarried; and

6-9    (d) The surviving spouse is a bona fide resident of the State
of Nevada.

6-10  The affidavit required by this subsection is in addition to the certification

6-11  required pursuant to subsections 4 and 5. After the filing of the original

6-12  affidavit required by this subsection, the county assessor shall mail a form

6-13  for renewal of the exemption to the person each year following a year in

6-14  which the exemption was allowed for that person. The form must be

6-15  designed to facilitate its return by mail by the person claiming the

6-16  exemption.

6-17    7.  If a tax exemption is allowed under this section, the claimant is not

6-18  entitled to an exemption under NRS 361.090.

6-19    8.  If any person makes a false affidavit or produces false proof to the

6-20  county assessor or a notary public, and as a result of the false affidavit or

6-21  false proof, the person is allowed a tax exemption to which he is not

6-22  entitled, he is guilty of a gross misdemeanor.

6-23    Sec. 5.  NRS 371.103 is hereby amended to read as follows:

6-24    371.103  1.  Vehicles, to the extent of [$1,000] $1,500 determined

6-25  valuation, registered by any actual bona fide resident of the State of

6-26  Nevada who[:

6-27    (a) Has served a minimum of 90 days on active duty, who was assigned

6-28  to active duty at some time between April 21, 1898, and June 15, 1903, or

6-29  between April 6, 1917, and November 11, 1918, or between December 7,

6-30  1941, and December 31, 1946, or between June 25, 1950, and January 31,

6-31  1955;

6-32    (b) Has served a minimum of 90 continuous days on active duty none of

6-33  which was for training purposes, who was assigned to active duty at some

6-34  time between January 1, 1961, and May 7, 1975; or

6-35    (c) Has served on active duty in connection with carrying out the

6-36  authorization granted to the President of the United States in Public Law

6-37  102-1, and who] has served at least 90 days on active duty and received,

6-38  upon severance from service, [an honorable discharge or] a certificate of

6-39  satisfactory service or a discharge other than a dishonorable discharge

6-40  from the Armed Forces of the United States, or who, having so served, is

6-41  still serving in the Armed Forces of the United States, is exempt from

6-42  taxation.

6-43    2.  For the purpose of this section the first [$1,000] $1,500 determined

6-44  valuation of vehicles in which such a person has any interest shall be

6-45  deemed to belong to that person.

6-46    3.  A person claiming the exemption shall file annually with the

6-47  department in the county where the exemption is claimed an affidavit

6-48  declaring that he is an actual bona fide resident of the State of Nevada who

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

7-2  claimed in no other county in this state. The affidavit must be made before

7-3  the county assessor or a notary public. After the filing of the original

7-4  affidavit, the county assessor shall mail a form for:

7-5    (a) The renewal of the exemption; and

7-6    (b) The designation of any amount to be credited to the [veterans’ home

7-7  account,] gift account for veterans’ homes,

7-8  to the person each year following a year in which the exemption was

7-9  allowed for that person. The form must be designed to facilitate its return

7-10  by mail by the person claiming the exemption.

7-11    4.  Persons in actual military service are exempt during the period of

7-12  such service from filing annual affidavits of exemption and the department

7-13  shall grant exemptions to those persons on the basis of the original

7-14  affidavits filed. In the case of any person who has entered the military

7-15  service without having previously made and filed an affidavit of

7-16  exemption, the affidavit may be filed in his behalf during the period of

7-17  such service by any person having knowledge of the facts.

7-18    5.  Before allowing any veteran’s exemption pursuant to the provisions

7-19  of this chapter, the department shall require proof of status of the veteran,

7-20  and for that purpose shall require production of [an honorable] a discharge

7-21  other than a dishonorable discharge or certificate of satisfactory service

7-22  or a certified copy thereof, or such other proof of status as may be

7-23  necessary.

7-24    6.  If any person files a false affidavit or produces false proof to the

7-25  department, and as a result of the false affidavit or false proof a tax

7-26  exemption is allowed to a person not entitled to the exemption, he is guilty

7-27  of a gross misdemeanor.

7-28    Sec. 6.  NRS 371.103 is hereby amended to read as follows:

7-29    371.103  1.  Vehicles, to the extent of [$1,500] $2,000 determined

7-30  valuation, registered by any actual bona fide resident of the State of

7-31  Nevada who has served at least 90 days on active duty and received, upon

7-32  severance from service, a certificate of satisfactory service or a discharge

7-33  other than a dishonorable discharge from the Armed Forces of the United

7-34  States, or who, having so served, is still serving in the Armed Forces of the

7-35  United States, is exempt from taxation.

7-36    2.  For the purpose of this section the first [$1,500] $2,000 determined

7-37  valuation of vehicles in which such a person has any interest shall be

7-38  deemed to belong to that person.

7-39    3.  A person claiming the exemption shall file annually with the

7-40  department in the county where the exemption is claimed an affidavit

7-41  declaring that he is an actual bona fide resident of the State of Nevada who

7-42  meets all the other requirements of subsection 1, and that the exemption is

7-43  claimed in no other county in this state. The affidavit must be made before

7-44  the county assessor or a notary public. After the filing of the original

7-45  affidavit, the county assessor shall mail a form for:

7-46    (a) The renewal of the exemption; and

7-47    (b) The designation of any amount to be credited to the gift account for

7-48  veterans’ homes,

8-1  to the person each year following a year in which the exemption was

8-2  allowed for that person. The form must be designed to facilitate its return

8-3  by mail by the person claiming the exemption.

8-4    4.  Persons in actual military service are exempt during the period of

8-5  such service from filing annual affidavits of exemption and the department

8-6  shall grant exemptions to those persons on the basis of the original

8-7  affidavits filed. In the case of any person who has entered the military

8-8  service without having previously made and filed an affidavit of

8-9  exemption, the affidavit may be filed in his behalf during the period of

8-10  such service by any person having knowledge of the facts.

8-11    5.  Before allowing any veteran’s exemption pursuant to the provisions

8-12  of this chapter, the department shall require proof of status of the veteran,

8-13  and for that purpose shall require production of a discharge other than a

8-14  dishonorable discharge or certificate of satisfactory service or a certified

8-15  copy thereof, or such other proof of status as may be necessary.

8-16    6.  If any person files a false affidavit or produces false proof to the

8-17  department, and as a result of the false affidavit or false proof a tax

8-18  exemption is allowed to a person not entitled to the exemption, he is guilty

8-19  of a gross misdemeanor.

8-20    Sec. 7.  NRS 371.104 is hereby amended to read as follows:

8-21    371.104  1.  A bona fide resident of the State of Nevada who has

8-22  incurred a permanent service-connected disability and has [been honorably

8-23  discharged] received a discharge other than a dishonorable discharge or

8-24  a certificate of satisfactory service from the Armed Forces of the United

8-25  States, or his surviving spouse, is entitled to a veteran’s exemption from

8-26  the payment of vehicle privilege taxes on vehicles of the following

8-27  determined valuations:

8-28    (a) If he has a disability of 100 percent, the first [$10,000] $15,000 of

8-29  determined valuation;

8-30    (b) If he has a disability of 80 to 99 percent, inclusive, the first [$7,500]

8-31  $11,250 of determined valuation; or

8-32    (c) If he has a disability of 60 to 79 percent, inclusive, the first [$5,000]

8-33  $7,500 of determined valuation.

8-34    2.  For the purpose of this section, the first [$10,000] $15,000

8-35  determined valuation of vehicles in which an applicant has any interest

8-36  shall be deemed to belong entirely to that person.

8-37    3.  A person claiming the exemption shall file annually with the

8-38  department in the county where the exemption is claimed an affidavit

8-39  declaring that he is a bona fide resident of the State of Nevada who meets

8-40  all the other requirements of subsection 1, and that the exemption is

8-41  claimed in no other county within this state. After the filing of the original

8-42  affidavit, the county assessor shall mail a form for renewal of the

8-43  exemption to the person each year following a year in which the exemption

8-44  was allowed for that person. The form must be designed to facilitate its

8-45  return by mail by the person claiming the exemption.

8-46    4.  Before allowing any exemption pursuant to the provisions of this

8-47  section, the department shall require proof of the applicant’s status, and for

8-48  that purpose shall require production of:

9-1    (a) A certificate from the Department of Veterans Affairs that the

9-2  veteran has incurred a permanent service-connected disability, which

9-3  shows the percentage of that disability; and

9-4    (b) Any one of the following:

9-5       (1) [An honorable] A discharge other than a dishonorable

9-6  discharge;

9-7       (2) A certificate of satisfactory service; or

9-8       (3) A certified copy of either of these documents.

9-9    5.  A surviving spouse claiming an exemption pursuant to this section

9-10  must file with the department in the county where the exemption is claimed

9-11  an affidavit declaring that:

9-12    (a) The surviving spouse was married to and living with the disabled

9-13  veteran for the 5 years preceding his death;

9-14    (b) The disabled veteran was eligible for the exemption at the time of

9-15  his death; and

9-16    (c) The surviving spouse has not remarried.

9-17  The affidavit required by this subsection is in addition to the certification

9-18  required pursuant to subsections 3 and 4. After the filing of the original

9-19  affidavit required by this subsection, the county assessor shall mail a form

9-20  for renewal of the exemption to the person each year following a year in

9-21  which the exemption was allowed for that person. The form must be

9-22  designed to facilitate its return by mail by the person claiming the

9-23  exemption.

9-24    6.  If a tax exemption is allowed under this section, the claimant is not

9-25  entitled to an exemption under NRS 371.103.

9-26    7.  If any person makes a false affidavit or produces false proof to the

9-27  department, and as a result of the false affidavit or false proof, the person is

9-28  allowed a tax exemption to which he is not entitled, he is guilty of a gross

9-29  misdemeanor.

9-30    Sec. 8.  NRS 371.104 is hereby amended to read as follows:

9-31    371.104  1.  A bona fide resident of the State of Nevada who has

9-32  incurred a permanent service-connected disability and has received a

9-33  discharge other than a dishonorable discharge or a certificate of satisfactory

9-34  service from the Armed Forces of the United States, or his surviving

9-35  spouse, is entitled to a veteran’s exemption from the payment of vehicle

9-36  privilege taxes on vehicles of the following determined valuations:

9-37    (a) If he has a disability of 100 percent, the first [$15,000] $20,000 of

9-38  determined valuation;

9-39    (b) If he has a disability of 80 to 99 percent, inclusive, the first

9-40  [$11,250] $15,000 of determined valuation; or

9-41    (c) If he has a disability of 60 to 79 percent, inclusive, the first [$7,500]

9-42  $10,000 of determined valuation.

9-43    2.  For the purpose of this section, the first [$15,000] $20,000

9-44  determined valuation of vehicles in which an applicant has any interest

9-45  shall be deemed to belong entirely to that person.

9-46    3.  A person claiming the exemption shall file annually with the

9-47  department in the county where the exemption is claimed an affidavit

9-48  declaring that he is a bona fide resident of the State of Nevada who meets

9-49  all the other requirements of subsection 1, and that the exemption is

10-1  claimed in no other county within this state. After the filing of the original

10-2  affidavit, the county assessor shall mail a form for renewal of the

10-3  exemption to the person each year following a year in which the exemption

10-4  was allowed for that person. The form must be designed to facilitate its

10-5  return by mail by the person claiming the exemption.

10-6    4.  Before allowing any exemption pursuant to the provisions of this

10-7  section, the department shall require proof of the applicant’s status, and for

10-8  that purpose shall require production of:

10-9    (a) A certificate from the Department of Veterans Affairs that the

10-10  veteran has incurred a permanent service-connected disability, which

10-11  shows the percentage of that disability; and

10-12  (b) Any one of the following:

10-13     (1) A discharge other than a dishonorable discharge;

10-14     (2) A certificate of satisfactory service; or

10-15     (3) A certified copy of either of these documents.

10-16  5.  A surviving spouse claiming an exemption pursuant to this section

10-17  must file with the department in the county where the exemption is claimed

10-18  an affidavit declaring that:

10-19  (a) The surviving spouse was married to and living with the disabled

10-20  veteran for the 5 years preceding his death;

10-21  (b) The disabled veteran was eligible for the exemption at the time of

10-22  his death; and

10-23  (c) The surviving spouse has not remarried.

10-24  The affidavit required by this subsection is in addition to the certification

10-25  required pursuant to subsections 3 and 4. After the filing of the original

10-26  affidavit required by this subsection, the county assessor shall mail a form

10-27  for renewal of the exemption to the person each year following a year in

10-28  which the exemption was allowed for that person. The form must be

10-29  designed to facilitate its return by mail by the person claiming the

10-30  exemption.

10-31  6.  If a tax exemption is allowed under this section, the claimant is not

10-32  entitled to an exemption under NRS 371.103.

10-33  7.  If any person makes a false affidavit or produces false proof to the

10-34  department, and as a result of the false affidavit or false proof, the person is

10-35  allowed a tax exemption to which he is not entitled, he is guilty of a gross

10-36  misdemeanor.

10-37  Sec. 9.  1.  This section and sections 1, 3, 5 and 7 of this act become

10-38  effective on July 1, 2002.

10-39  2.  Sections 2, 4, 6 and 8 of this act become effective on July 1, 2003.

 

10-40  H