(REPRINTED WITH ADOPTED AMENDMENTS)
FIRST REPRINTA.B. 404
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.
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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; 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 certificate of satisfactory
1-17 service from the Armed Forces of the United States, or who, having so
1-18 served, is still serving in the Armed Forces of the United States, is exempt
1-19 from 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 discharge or certificate of satisfactory
2-31 service or a certified copy thereof, or such other proof of status as may be
2-32 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, an honorable discharge or certificate of satisfactory service from
2-42 the Armed Forces of the United States, or who, having so served, is still
2-43 serving in the Armed Forces of the United States, is exempt from taxation.
2-44 2. For the purpose of this section, the first [$1,500] $2,000 assessed
2-45 valuation of property in which such a person has any interest shall be
2-46 deemed the property of that person.
2-47 3. The exemption may be allowed only to a claimant who files an
2-48 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 an honorable discharge or certificate of satisfactory
3-26 service or a certified copy thereof, or such other proof of status as may be
3-27 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 from the Armed Forces of the United States, or his surviving
3-36 spouse, is entitled to a disabled veteran’s exemption.
3-37 2. The amount of exemption is based on the total percentage of
3-38 permanent service-connected disability. The maximum allowable
3-39 exemption for total permanent disability is the first [$10,000] $15,000
3-40 assessed valuation. A person with a permanent service-connected disability
3-41 of:
3-42 (a) Eighty to 99 percent, inclusive, is entitled to an exemption of
3-43 [$7,500] $11,250 assessed value.
3-44 (b) Sixty to 79 percent, inclusive, is entitled to an exemption of [$5,000]
3-45 $7,500 assessed value.
3-46 For the purposes of this section, any property in which an applicant has any
3-47 interest is deemed to be the property of the applicant.
3-48 3. The exemption may be allowed only to a claimant who has filed an
3-49 affidavit with his claim for exemption on real property pursuant to NRS
4-1 361.155. The affidavit may be made at any time by a person claiming an
4-2 exemption from taxation on personal property.
4-3 4. The affidavit must be made before the county assessor or a notary
4-4 public and be submitted to the county assessor. [It must be to the effect]
4-5 The affidavit must state that the affiant is a bona fide resident of the State
4-6 of Nevada, that he meets all the other requirements of subsection 1 and that
4-7 he does not claim the exemption in any other county within this state. After
4-8 the filing of the original affidavit, the county assessor shall mail a form for
4-9 renewal of the exemption to the person each year following a year in which
4-10 the exemption was allowed for that person. The form must be designed to
4-11 facilitate its return by mail by the person claiming the exemption.
4-12 5. Before allowing any exemption pursuant to the provisions of this
4-13 section, the county assessor shall require proof of the applicant’s status,
4-14 and for that purpose shall require him to produce an original or certified
4-15 copy of:
4-16 (a) An honorable discharge or other document of honorable separation
4-17 from the Armed Forces of the United States which indicates the total
4-18 percentage of his permanent service-connected disability;
4-19 (b) A certificate of satisfactory service which indicates the total
4-20 percentage of his permanent service-connected disability; or
4-21 (c) A certificate from the Department of Veterans Affairs or any other
4-22 military document which shows that he has incurred a permanent service-
4-23 connected disability and which indicates the total percentage of that
4-24 disability, together with [a] an original or certified copy of a certificate of
4-25 honorable discharge or satisfactory service.
4-26 6. A surviving spouse claiming an exemption pursuant to this section
4-27 must file with the county assessor an affidavit declaring that:
4-28 (a) The surviving spouse was married to and living with the disabled
4-29 veteran for the 5 years preceding his death;
4-30 (b) The disabled veteran was eligible for the exemption at the time of
4-31 his death or would have been eligible if he had been a resident of the State
4-32 of Nevada;
4-33 (c) The surviving spouse has not remarried; and
4-34 (d) The surviving spouse is a bona fide resident of the State
4-35 of Nevada.
4-36 The affidavit required by this subsection is in addition to the certification
4-37 required pursuant to subsections 4 and 5. After the filing of the original
4-38 affidavit required by this subsection, the county assessor shall mail a form
4-39 for renewal of the exemption to the person each year following a year in
4-40 which the exemption was allowed for that person. The form must be
4-41 designed to facilitate its return by mail by the person claiming the
4-42 exemption.
4-43 7. If a tax exemption is allowed under this section, the claimant is not
4-44 entitled to an exemption under NRS 361.090.
4-45 8. If any person makes a false affidavit or produces false proof to the
4-46 county assessor or a notary public, and as a result of the false affidavit or
4-47 false proof, the person is allowed a tax exemption to which he is not
4-48 entitled, he is guilty of a gross misdemeanor.
5-1 Sec. 4. NRS 361.091 is hereby amended to read as follows:
5-2 361.091 1. A bona fide resident of the State of Nevada who has
5-3 incurred a permanent service-connected disability and has been honorably
5-4 discharged from the Armed Forces of the United States, or his surviving
5-5 spouse, is entitled to a disabled veteran’s exemption.
5-6 2. The amount of exemption is based on the total percentage of
5-7 permanent service-connected disability. The maximum allowable
5-8 exemption for total permanent disability is the first [$15,000] $20,000
5-9 assessed valuation. A person with a permanent service-connected disability
5-10 of:
5-11 (a) Eighty to 99 percent, inclusive, is entitled to an exemption of
5-12 [$11,250] $15,000 assessed value.
5-13 (b) Sixty to 79 percent, inclusive, is entitled to an exemption of [$7,500]
5-14 $10,000 assessed value.
5-15 For the purposes of this section, any property in which an applicant has any
5-16 interest is deemed to be the property of the applicant.
5-17 3. The exemption may be allowed only to a claimant who has filed an
5-18 affidavit with his claim for exemption on real property pursuant to NRS
5-19 361.155. The affidavit may be made at any time by a person claiming an
5-20 exemption from taxation on personal property.
5-21 4. The affidavit must be made before the county assessor or a notary
5-22 public and be submitted to the county assessor. The affidavit must state
5-23 that the affiant is a bona fide resident of the State of Nevada, that he meets
5-24 all the other requirements of subsection 1 and that he does not claim the
5-25 exemption in any other county within this state. After the filing of the
5-26 original affidavit, the county assessor shall mail a form for renewal of the
5-27 exemption to the person each year following a year in which the exemption
5-28 was allowed for that person. The form must be designed to facilitate its
5-29 return by mail by the person claiming the exemption.
5-30 5. Before allowing any exemption pursuant to the provisions of this
5-31 section, the county assessor shall require proof of the applicant’s status,
5-32 and for that purpose shall require him to produce an original or certified
5-33 copy of:
5-34 (a) An honorable discharge or other document of honorable separation
5-35 from the Armed Forces of the United States which indicates the total
5-36 percentage of his permanent service-connected disability;
5-37 (b) A certificate of satisfactory service which indicates the total
5-38 percentage of his permanent service-connected disability; or
5-39 (c) A certificate from the Department of Veterans Affairs or any other
5-40 military document which shows that he has incurred a permanent service-
5-41 connected disability and which indicates the total percentage of that
5-42 disability, together with an original or certified copy of acertificate of
5-43 honorable discharge or satisfactory service.
5-44 6. A surviving spouse claiming an exemption pursuant to this section
5-45 must file with the county assessor an affidavit declaring that:
5-46 (a) The surviving spouse was married to and living with the disabled
5-47 veteran for the 5 years preceding his death;
6-1 (b) The disabled veteran was eligible for the exemption at the time of
6-2 his death or would have been eligible if he had been a resident of the State
6-3 of Nevada;
6-4 (c) The surviving spouse has not remarried; and
6-5 (d) The surviving spouse is a bona fide resident of the State
6-6 of Nevada.
6-7 The affidavit required by this subsection is in addition to the certification
6-8 required pursuant to subsections 4 and 5. After the filing of the original
6-9 affidavit required by this subsection, the county assessor shall mail a form
6-10 for renewal of the exemption to the person each year following a year in
6-11 which the exemption was allowed for that person. The form must be
6-12 designed to facilitate its return by mail by the person claiming the
6-13 exemption.
6-14 7. If a tax exemption is allowed under this section, the claimant is not
6-15 entitled to an exemption under NRS 361.090.
6-16 8. If any person makes a false affidavit or produces false proof to the
6-17 county assessor or a notary public, and as a result of the false affidavit or
6-18 false proof, the person is allowed a tax exemption to which he is not
6-19 entitled, he is guilty of a gross misdemeanor.
6-20 Sec. 5. NRS 371.103 is hereby amended to read as follows:
6-21 371.103 1. Vehicles, to the extent of [$1,000] $1,500 determined
6-22 valuation, registered by any actual bona fide resident of the State of
6-23 Nevada who[:
6-24 (a) Has served a minimum of 90 days on active duty, who was assigned
6-25 to active duty at some time between April 21, 1898, and June 15, 1903, or
6-26 between April 6, 1917, and November 11, 1918, or between December 7,
6-27 1941, and December 31, 1946, or between June 25, 1950, and January 31,
6-28 1955;
6-29 (b) Has served a minimum of 90 continuous days on active duty none of
6-30 which was for training purposes, who was assigned to active duty at some
6-31 time between January 1, 1961, and May 7, 1975; or
6-32 (c) Has served on active duty in connection with carrying out the
6-33 authorization granted to the President of the United States in Public Law
6-34 102-1, and who] has served at least 90 days on active duty and received,
6-35 upon severance from service, an honorable discharge or certificate of
6-36 satisfactory service from the Armed Forces of the United States, or who,
6-37 having so served, is still serving in the Armed Forces of the United States,
6-38 is exempt from taxation.
6-39 2. For the purpose of this section the first [$1,000] $1,500 determined
6-40 valuation of vehicles in which such a person has any interest shall be
6-41 deemed to belong to that person.
6-42 3. A person claiming the exemption shall file annually with the
6-43 department in the county where the exemption is claimed an affidavit
6-44 declaring that he is an actual bona fide resident of the State of Nevada who
6-45 meets all the other requirements of subsection 1, and that the exemption is
6-46 claimed in no other county in this state. The affidavit must be made before
6-47 the county assessor or a notary public. After the filing of the original
6-48 affidavit, the county assessor shall mail a form for:
6-49 (a) The renewal of the exemption; and
7-1 (b) The designation of any amount to be credited to the [veterans’ home
7-2 account,] gift account for veterans’ homes,
7-3 to the person each year following a year in which the exemption was
7-4 allowed for that person. The form must be designed to facilitate its return
7-5 by mail by the person claiming the exemption.
7-6 4. Persons in actual military service are exempt during the period of
7-7 such service from filing annual affidavits of exemption and the department
7-8 shall grant exemptions to those persons on the basis of the original
7-9 affidavits filed. In the case of any person who has entered the military
7-10 service without having previously made and filed an affidavit of
7-11 exemption, the affidavit may be filed in his behalf during the period of
7-12 such service by any person having knowledge of the facts.
7-13 5. Before allowing any veteran’s exemption pursuant to the provisions
7-14 of this chapter, the department shall require proof of status of the veteran,
7-15 and for that purpose shall require production of an honorable discharge or
7-16 certificate of satisfactory service or a certified copy thereof, or such other
7-17 proof of status as may be necessary.
7-18 6. If any person files a false affidavit or produces false proof to the
7-19 department, and as a result of the false affidavit or false proof a tax
7-20 exemption is allowed to a person not entitled to the exemption, he is guilty
7-21 of a gross misdemeanor.
7-22 Sec. 6. NRS 371.103 is hereby amended to read as follows:
7-23 371.103 1. Vehicles, to the extent of [$1,500] $2,000 determined
7-24 valuation, registered by any actual bona fide resident of the State of
7-25 Nevada who has served at least 90 days on active duty and received, upon
7-26 severance from service, an honorable discharge or certificate of satisfactory
7-27 service from the Armed Forces of the United States, or who, having so
7-28 served, is still serving in the Armed Forces of the United States, is exempt
7-29 from taxation.
7-30 2. For the purpose of this section the first [$1,500] $2,000 determined
7-31 valuation of vehicles in which such a person has any interest shall be
7-32 deemed to belong to that person.
7-33 3. A person claiming the exemption shall file annually with the
7-34 department in the county where the exemption is claimed an affidavit
7-35 declaring that he is an actual bona fide resident of the State of Nevada who
7-36 meets all the other requirements of subsection 1, and that the exemption is
7-37 claimed in no other county in this state. The affidavit must be made before
7-38 the county assessor or a notary public. After the filing of the original
7-39 affidavit, the county assessor shall mail a form for:
7-40 (a) The renewal of the exemption; and
7-41 (b) The designation of any amount to be credited to the gift account for
7-42 veterans’ homes,
7-43 to the person each year following a year in which the exemption was
7-44 allowed for that person. The form must be designed to facilitate its return
7-45 by mail by the person claiming the exemption.
7-46 4. Persons in actual military service are exempt during the period of
7-47 such service from filing annual affidavits of exemption and the department
7-48 shall grant exemptions to those persons on the basis of the original
7-49 affidavits filed. In the case of any person who has entered the military
8-1 service without having previously made and filed an affidavit of
8-2 exemption, the affidavit may be filed in his behalf during the period of
8-3 such service by any person having knowledge of the facts.
8-4 5. Before allowing any veteran’s exemption pursuant to the provisions
8-5 of this chapter, the department shall require proof of status of the veteran,
8-6 and for that purpose shall require production of an honorable discharge or
8-7 certificate of satisfactory service or a certified copy thereof, or such other
8-8 proof of status as may be necessary.
8-9 6. If any person files a false affidavit or produces false proof to the
8-10 department, and as a result of the false affidavit or false proof a tax
8-11 exemption is allowed to a person not entitled to the exemption, he is guilty
8-12 of a gross misdemeanor.
8-13 Sec. 7. NRS 371.104 is hereby amended to read as follows:
8-14 371.104 1. A bona fide resident of the State of Nevada who has
8-15 incurred a permanent service-connected disability and has been honorably
8-16 discharged from the Armed Forces of the United States, or his surviving
8-17 spouse, is entitled to a veteran’s exemption from the payment of
8-18 governmental services taxes on vehicles of the following determined
8-19 valuations:
8-20 (a) If he has a disability of 100 percent, the first [$10,000] $15,000 of
8-21 determined valuation;
8-22 (b) If he has a disability of 80 to 99 percent, inclusive, the first [$7,500]
8-23 $11,250 of determined valuation; or
8-24 (c) If he has a disability of 60 to 79 percent, inclusive, the first [$5,000]
8-25 $7,500 of determined valuation.
8-26 2. For the purpose of this section, the first [$10,000] $15,000
8-27 determined valuation of vehicles in which an applicant has any interest
8-28 shall be deemed to belong entirely to that person.
8-29 3. A person claiming the exemption shall file annually with the
8-30 department in the county where the exemption is claimed an affidavit
8-31 declaring that he is a bona fide resident of the State of Nevada who meets
8-32 all the other requirements of subsection 1, and that the exemption is
8-33 claimed in no other county within this state. After the filing of the original
8-34 affidavit, the county assessor shall mail a form for renewal of the
8-35 exemption to the person each year following a year in which the exemption
8-36 was allowed for that person. The form must be designed to facilitate its
8-37 return by mail by the person claiming the exemption.
8-38 4. Before allowing any exemption pursuant to the provisions of this
8-39 section, the department shall require proof of the applicant’s status, and for
8-40 that purpose shall require production of:
8-41 (a) A certificate from the Department of Veterans Affairs that the
8-42 veteran has incurred a permanent service-connected disability, which
8-43 shows the percentage of that disability; and
8-44 (b) Any one of the following:
8-45 (1) An honorable discharge;
8-46 (2) A certificate of satisfactory service; or
8-47 (3) A certified copy of either of these documents.
9-1 5. A surviving spouse claiming an exemption pursuant to this section
9-2 must file with the department in the county where the exemption is claimed
9-3 an affidavit declaring that:
9-4 (a) The surviving spouse was married to and living with the disabled
9-5 veteran for the 5 years preceding his death;
9-6 (b) The disabled veteran was eligible for the exemption at the time of
9-7 his death; and
9-8 (c) The surviving spouse has not remarried.
9-9 The affidavit required by this subsection is in addition to the certification
9-10 required pursuant to subsections 3 and 4. After the filing of the original
9-11 affidavit required by this subsection, the county assessor shall mail a form
9-12 for renewal of the exemption to the person each year following a year in
9-13 which the exemption was allowed for that person. The form must be
9-14 designed to facilitate its return by mail by the person claiming the
9-15 exemption.
9-16 6. If a tax exemption is allowed under this section, the claimant is not
9-17 entitled to an exemption under NRS 371.103.
9-18 7. If any person makes a false affidavit or produces false proof to the
9-19 department, and as a result of the false affidavit or false proof, the person is
9-20 allowed a tax exemption to which he is not entitled, he is guilty of a gross
9-21 misdemeanor.
9-22 Sec. 8. NRS 371.104 is hereby amended to read as follows:
9-23 371.104 1. A bona fide resident of the State of Nevada who has
9-24 incurred a permanent service-connected disability and has been honorably
9-25 discharged from the Armed Forces of the United States, or his surviving
9-26 spouse, is entitled to a veteran’s exemption from the payment of
9-27 governmental services taxes on vehicles of the following determined
9-28 valuations:
9-29 (a) If he has a disability of 100 percent, the first [$15,000] $20,000 of
9-30 determined valuation;
9-31 (b) If he has a disability of 80 to 99 percent, inclusive, the first
9-32 [$11,250] $15,000 of determined valuation; or
9-33 (c) If he has a disability of 60 to 79 percent, inclusive, the first [$7,500]
9-34 $10,000 of determined valuation.
9-35 2. For the purpose of this section, the first [$15,000] $20,000
9-36 determined valuation of vehicles in which an applicant has any interest
9-37 shall be deemed to belong entirely to that person.
9-38 3. A person claiming the exemption shall file annually with the
9-39 department in the county where the exemption is claimed an affidavit
9-40 declaring that he is a bona fide resident of the State of Nevada who meets
9-41 all the other requirements of subsection 1, and that the exemption is
9-42 claimed in no other county within this state. After the filing of the original
9-43 affidavit, the county assessor shall mail a form for renewal of the
9-44 exemption to the person each year following a year in which the exemption
9-45 was allowed for that person. The form must be designed to facilitate its
9-46 return by mail by the person claiming the exemption.
9-47 4. Before allowing any exemption pursuant to the provisions of this
9-48 section, the department shall require proof of the applicant’s status, and for
9-49 that purpose shall require production of:
10-1 (a) A certificate from the Department of Veterans Affairs that the
10-2 veteran has incurred a permanent service-connected disability, which
10-3 shows the percentage of that disability; and
10-4 (b) Any one of the following:
10-5 (1) An honorable discharge;
10-6 (2) A certificate of satisfactory service; or
10-7 (3) A certified copy of either of these documents.
10-8 5. A surviving spouse claiming an exemption pursuant to this section
10-9 must file with the department in the county where the exemption is claimed
10-10 an affidavit declaring that:
10-11 (a) The surviving spouse was married to and living with the disabled
10-12 veteran for the 5 years preceding his death;
10-13 (b) The disabled veteran was eligible for the exemption at the time of
10-14 his death; and
10-15 (c) The surviving spouse has not remarried.
10-16 The affidavit required by this subsection is in addition to the certification
10-17 required pursuant to subsections 3 and 4. After the filing of the original
10-18 affidavit required by this subsection, the county assessor shall mail a form
10-19 for renewal of the exemption to the person each year following a year in
10-20 which the exemption was allowed for that person. The form must be
10-21 designed to facilitate its return by mail by the person claiming the
10-22 exemption.
10-23 6. If a tax exemption is allowed under this section, the claimant is not
10-24 entitled to an exemption under NRS 371.103.
10-25 7. If any person makes a false affidavit or produces false proof to the
10-26 department, and as a result of the false affidavit or false proof, the person is
10-27 allowed a tax exemption to which he is not entitled, he is guilty of a gross
10-28 misdemeanor.
10-29 Sec. 9. 1. This section and sections 1, 3, 5 and 7 of this act become
10-30 effective on July 1, 2002.
10-31 2. Sections 2, 4, 6 and 8 of this act become effective on July 1, 2003.
10-32 H