2001 REGULAR SESSION (71st) A SB135 115
ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend section 1, page 1, line 3, by deleting “veterans’ homes” and inserting:
“a veterans’ home”.
Amend sec. 2, page 2, by deleting lines 9 through 11 and inserting:
“4. The veterans’ home account must be administered by the executive director, with the advice of the [deputy executive director and the Nevada veterans’ services commission,] administrators, and the money”.
Amend sec. 2, page 2, line 27, by deleting:
“[executive director] administrator”and inserting “executive director”.
Amend sec. 2, page 2, line 39, after “NRS” by inserting:
“361.0905, 371.1035 and”.
Amend sec. 3, page 2, by deleting line 48 and inserting:
“(a) Appoint an administrator for each veterans’ home in this state. Each”.
Amend the bill as a whole by renumbering sections 4 and 5 as sections 10 and 11 and adding new sections designated sections 4 through 9, following sec. 3, to read as follows:
“Sec. 4. NRS 361.090 is hereby amended to read as follows:
361.090 1. The property, to the extent of $1,000 assessed valuation, of any actual bona fide resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and January 31, 1955;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; or
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1,
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and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed Forces of the
United States, or who, having so served, is still serving in the Armed Forces
of the United States, is exempt from taxation.
2. For the purpose of this section, the first $1,000 assessed valuation of property in which such a person has any interest shall be deemed the property of that person.
3. The exemption may be allowed only to a claimant who files an affidavit with his claim for exemption on real property pursuant to NRS 361.155. The affidavit may be filed at any time by a person claiming exemption from taxation on personal property.
4. The affidavit must be made before the county assessor or a notary public and filed with the county assessor. It must state that the affiant is an actual bona fide resident of the State of Nevada who meets all the other requirements of subsection 1 and that the exemption is claimed in no other county in this state. After the filing of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the [veterans’ home account,] gift account for veterans’ homes,
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to the person each year following a year in which the
exemption was allowed for that person. The form must be designed to facilitate
its return by mail by the person claiming the exemption.
5. Persons in actual military service are exempt during the period of such service from filing annual affidavits of exemption , and the county assessors shall continue to grant exemption to such persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his behalf during the period of such service by any person having knowledge of the facts.
6. Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the county assessor of each of the several counties of this state shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.
7. If any person files a false affidavit or produces false proof to the county assessor, and as a result of the false affidavit or false proof a tax exemption is allowed to a person not entitled to the exemption, he is guilty of a gross misdemeanor.
Sec. 5. NRS 361.0905 is hereby amended to read as follows:
361.0905 1. Any person who qualifies for an exemption pursuant to NRS 361.090 may, in lieu of claiming his exemption:
(a) Pay to the county assessor all or any portion of the amount by which the tax would be reduced if he claimed his exemption; and
(b) Direct the county assessor to deposit that amount for credit to the [veterans’ home account established pursuant to NRS 417.145.] gift account for veterans’ homes.
2. Any person who wishes to waive his exemption pursuant to this section shall designate the amount to be credited to the account on a form provided by the Nevada tax commission.
3. The county assessor shall deposit any money received pursuant to this section with the state treasurer for credit to the [veterans’ home account established pursuant to NRS 417.145.] gift account for veterans’ homes. The state treasurer shall not accept more than a total of $1,000,000 for credit to the account pursuant to this section and NRS 371.1035 during any fiscal year.
Sec. 6. NRS 361.155 is hereby amended to read as follows:
361.155 1. All claims for personal tax exemptions on real property, the initial claim of an organization for a tax exemption on real property and the designation of any amount to be credited to the [veterans’ home account] gift account for veterans’ homes pursuant to NRS 361.0905 must be filed on or before June 15. All exemptions provided for pursuant to this chapter apply on a fiscal year basis and any exemption granted pursuant to this chapter must not be in an amount which gives the taxpayer a total exemption greater than that to which he is entitled during any fiscal year.
2. Each claim for an exemption provided for pursuant to this chapter must be filed with the county assessor of:
(a) The county in which the claimant resides for personal tax exemptions; or
(b) Each county in which property is located for the tax exemption of an organization.
3. After the initial claim for an exemption pursuant to NRS 361.088 or 361.098 to 361.150, inclusive, an organization is not required to file annual claims if the property remains exempt. If any portion of the property loses its exemption pursuant to NRS 361.157 or for any other reason becomes taxable, the organization must notify the county assessor.
4. If an exemption is granted or renewed in error because of an incorrect claim or failure of an organization to give the notice required by subsection 3, the assessor shall assess the taxable portion of the property retroactively pursuant to NRS 361.769 and a penalty of 10 percent of the tax due for the current year and any prior years must be added.
Sec. 7. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of $1,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and January 31, 1955;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; or
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1,
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and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed Forces of the
United States, or who, having so served, is still serving in the Armed Forces
of the United States, is exempt from taxation.
2. For the purpose of this section , the first $1,000 determined valuation of vehicles in which such a person has any interest shall be deemed to belong to that person.
3. A person claiming the exemption shall file annually with the department in the county where the exemption is claimed an affidavit declaring that he is an actual bona fide resident of the State of Nevada who meets all the other requirements of subsection 1, and that the exemption is claimed in no other county in this state. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the [veterans’ home
account,] gift account for veterans’ homes,
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to the person each year following a year in which the
exemption was allowed for that person. The form must be designed to facilitate
its return by mail by the person claiming the exemption.
4. Persons in actual military service are exempt during the period of such service from filing annual affidavits of exemption , and the department shall grant exemptions to those persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his behalf during the period of such service by any person having knowledge of the facts.
5. Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the department shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.
6. If any person files a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proof a tax exemption is allowed to a person not entitled to the exemption, he is guilty of a gross misdemeanor.
Sec. 8. NRS 371.1035 is hereby amended to read as follows:
371.1035 1. Any person who qualifies for an exemption pursuant to NRS 371.103 may, in lieu of claiming his exemption:
(a) Pay to the department all or any portion of the amount by which the tax would be reduced if he claimed his exemption; and
(b) Direct the department to deposit that amount for credit to the [veterans’ home account established pursuant to NRS 417.145.] gift account for veterans’ homes.
2. Any person who wishes to waive his exemption pursuant to this section shall designate the amount to be credited to the account on a form provided by the department.
3. The department shall deposit any money received pursuant to this section with the state treasurer for credit to the [veterans’ home account established pursuant to NRS 417.145.] gift account for veterans’ homes. The state treasurer shall not accept more than a total $1,000,000 for credit to the account pursuant to this section and NRS 361.0905 during any fiscal year.
Sec. 9. NRS 371.105 is hereby amended to read as follows:
371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the vehicle privilege tax and designations of any amount to be credited to the [veterans’ home account] gift account for veterans’ homes pursuant to NRS 371.1035 must be filed annually at any time on or before the date when payment of the tax is due. All exemptions provided for in this section must not be in an amount which gives the taxpayer a total exemption greater than that to which he is entitled during any fiscal year.”.
Amend the title of the bill, third line, by deleting:
“of veterans’ homes” and inserting:
“for each veterans’ home”.