A_SB156

2001 REGULAR SESSION (71st) A SB156 209

Amendment No. 209

Senate Amendment to Senate Bill No. 156 (BDR 32‑124)

Proposed by: Committee on Taxation

Amendment Box: Resolves conflict with section 11 of S.B. No. 59. Makes substantive changes.

Resolves Conflicts with: SB59

Amends: Summary: Title: Preamble: Joint Sponsorship:

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 the bill as a whole by deleting sections 1 through 8 and adding new sections designated sections 1 through 15, following the enacting clause, to read as follows:

“Section 1. NRS 361.090 is hereby amended to read as follows:

361.090 1. The property, to the extent of [$1,000] the assessed valuation [,] as set forth in subsection 2, 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. The amount of assessed valuation that is exempt from taxation pursuant to subsection 1:

(a) For fiscal year 2001-2002, is $1,250;

(b) For fiscal year 2002-2003, is $1,500; and

3. For the purpose of this section [,] :

(a) For fiscal year 2001-2002, thefirst [$1,000] $1,250 assessed valuation of property in which such a person has any interest ;

(b) For fiscal year 2002-2003, the first $1,500 assessed valuation of property in which such a person has any interest; and

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shall be deemed the property of that person.

[3.] 4. 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.] 5. 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,

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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.] 6. 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.] 7. 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.] 8. 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. 2. NRS 361.090 is hereby amended to read as follows:

361.090 1. The property, to the extent of [the] $2,000 assessed valuation , [as set forth in subsection 2,] of any actual bona fide resident of the State of Nevada who:

(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,

2. [The amount of assessed valuation that is exempt from taxation pursuant to subsection 1:

(a) For fiscal year 2001-2002, is $1,250;

(b) For fiscal year 2002-2003, is $1,500; and

3.] For the purpose of this section , [:

(a) For fiscal year 2001-2002, the first $1,250 assessed valuation of property in which such a person has any interest;

(b) For fiscal year 2002-2003, the first $1,500 assessed valuation of property in which such a person has any interest; and

(c) For fiscal year 2003-2004,] the first [$1,750] $2,000 assessed valuation of property in which such a person has any interest [,]shall be deemed the property of that person.

[4.] 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.

[5.] 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,

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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.

[6.] 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.

[7.] 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.

[8.] 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.

8. Beginning with the 2005-2006 fiscal year, the monetary amounts in subsections 1 and 2 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.

Sec. 3. 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.

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. The state treasurer shall not accept :

(a) For fiscal year 2001-2002, more than a total of [$1,000,000] $1,250,000;

(b) For fiscal year 2002-2003, more than a total of $1,500,000; and

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for credit to the account pursuant to this section and NRS 371.1035 during any fiscal year.

Sec. 4. 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.

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.

(a) For fiscal year 2001-2002, more than a total of $1,250,000;

(b) For fiscal year 2002-2003, more than a total of $1,500,000; and

(c) For fiscal year 2003-2004,] more than a total of [$1,750,000,] $2,000,000 for credit to the account pursuant to this section and NRS 371.1035 during any fiscal year.

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

361.091 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his surviving spouse, is entitled to a disabled veteran’s exemption.

2. The amount of exemption is based on the total percentage of permanent service-connected disability. The maximum allowable exemption for total permanent disability is :

(a) For fiscal year 2001-2002, thefirst [$10,000] $12,500 assessed valuation [.] ;

(b) For fiscal year 2002-2003, the first $15,000 assessed valuation; and

3. A person with a permanent service-connected disability of:

(a) Eighty to 99 percent, inclusive, is entitled to :

(1) For fiscal year 2001-2002, an exemption of [$7,500] $9,375 assessed value [.] ;

(2) For fiscal year 2002-2003, an exemption of $11,250 assessed value; and

(3) For fiscal year 2003-2004, an exemption of $13,125 assessed value.

(b) Sixty to 79 percent, inclusive, is entitled to :

(1) For fiscal year 2001-2002, anexemption of [$5,000] $6,250 assessed value [.] ;

(2) For fiscal year 2002-2003, an exemption of $7,500 assessed value; and

(3) For fiscal year 2003-2004, an exemption of $8,750 assessed value.

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For the purposes of this section, any property in which an applicant has any interest is deemed to be the property of the applicant.

[3.] 4. The exemption may be allowed only to a claimant who has filed an affidavit with his claim for exemption on real property pursuant to NRS 361.155. The affidavit may be made at any time by a person claiming an exemption from taxation on personal property.

[4.] 5. The affidavit must be made before the county assessor or a notary public and be submitted to the county assessor. It must be to the effect that the affiant is a bona fide resident of the State of Nevada, that he meets all the other requirements of subsection 1 and that he does not claim the exemption in any other county within this state. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption 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.] 6. Before allowing any exemption pursuant to the provisions of this section, the county assessor shall require proof of the applicant’s status, and for that purpose shall require him to produce an original or certified copy of:

(a) An honorable discharge or other document of honorable separation from the Armed Forces of the United States which indicates the total percentage of his permanent service-connected disability;

(b) A certificate of satisfactory service which indicates the total percentage of his permanent service-connected disability; or

(c) A certificate from the Department of Veterans Affairs or any other military document which shows that he has incurred a permanent service-connected disability and which indicates the total percentage of that disability, together with a certificate of honorable discharge or satisfactory service.

[6.] 7. A surviving spouse claiming an exemption pursuant to this section must file with the county assessor an affidavit declaring that:

(a) The surviving spouse was married to and living with the disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemption at the time of his death or would have been eligible if he had been a resident of the State of Nevada;

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

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The affidavit required by this subsection is in addition to the certification required pursuant to subsections [4 and 5.] 5 and 6. After the filing of the original affidavit required by this subsection, the county assessor shall mail a form for renewal of the exemption 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.

[7.] 8. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 361.090.

[8.] 9. If any person makes a false affidavit or produces false proof to the county assessor or a notary public, and as a result of the false affidavit or false proof, the person is allowed a tax exemption to which he is not entitled, he is guilty of a gross misdemeanor.

Sec. 6. NRS 361.091 is hereby amended to read as follows:

2. The amount of exemption is based on the total percentage of permanent service-connected disability. The maximum allowable exemption for total permanent disability is [:

(a) For fiscal year 2001-2002, the first $12,500 assessed valuation;

(b) For fiscal year 2002-2003, the first $15,000 assessed valuation; and

[3.] A person with a permanent service-connected disability of:

(a) Eighty to 99 percent, inclusive, is entitled to [:

(1) For fiscal year 2001-2002, an exemption of $9,375 assessed value;

(2) For fiscal year 2002-2003, an exemption of $11,250 assessed value; and

(3) For fiscal year 2003-2004,] an exemption of [$13,125] $15,000 assessed value.

(b) Sixty to 79 percent, inclusive, is entitled to [:

(1) For fiscal year 2001-2002, an exemption of $6,250 assessed value;

(2) For fiscal year 2002-2003, an exemption of $7,500 assessed value; and

(3) For fiscal year 2003-2004,] an exemption of [$8,750] $10,000 assessed value.

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For the purposes of this section, any property in which an applicant has any interest is deemed to be the property of the applicant.

[4.] 3. The exemption may be allowed only to a claimant who has filed an affidavit with his claim for exemption on real property pursuant to NRS 361.155. The affidavit may be made at any time by a person claiming an exemption from taxation on personal property.

[5.] 4. The affidavit must be made before the county assessor or a notary public and be submitted to the county assessor. It must be to the effect that the affiant is a bona fide resident of the State of Nevada, that he meets all the other requirements of subsection 1 and that he does not claim the exemption in any other county within this state. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption 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.

[6.] 5. Before allowing any exemption pursuant to the provisions of this section, the county assessor shall require proof of the applicant’s status, and for that purpose shall require him to produce an original or certified copy of:

(a) An honorable discharge or other document of honorable separation from the Armed Forces of the United States which indicates the total percentage of his permanent service-connected disability;

(b) A certificate of satisfactory service which indicates the total percentage of his permanent service-connected disability; or

[7.] 6. A surviving spouse claiming an exemption pursuant to this section must file with the county assessor an affidavit declaring that:

(a) The surviving spouse was married to and living with the disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemption at the time of his death or would have been eligible if he had been a resident of the State of Nevada;

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

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The affidavit required by this subsection is in addition to the certification required pursuant to subsections [5 and 6.] 4 and 5. After the filing of the original affidavit required by this subsection, the county assessor shall mail a form for renewal of the exemption 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.

[8.] 7. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 361.090.

[9.] 8. If any person makes a false affidavit or produces false proof to the county assessor or a notary public, and as a result of the false affidavit or false proof, the person is allowed a tax exemption to which he is not entitled, he is guilty of a gross misdemeanor.

9. Beginning with the 2005-2006 fiscal year, the monetary amounts in subsection 2 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.

Sec. 7. NRS 361.095 is hereby amended to read as follows:

361.095 1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of [ex-service men or women] ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts [shall be] are exempt from taxation, but such an exemption [shall in no case] must not exceed :

(a) For fiscal year 2001-2002, the sum of [$5,000] $6,250 assessed valuation to any one post or organization thereof [.] ;

(b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to any one post or organization thereof; and

2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization [shall be] are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used [shall] must be taxed.

3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes [shall] must be assessed separately and that portion only [shall] may be taxed.

Sec. 8. NRS 361.095 is hereby amended to read as follows:

361.095 1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts are exempt from taxation, but such an exemption must not exceed [:

(a) For fiscal year 2001-2002,] the sum of [$6,250] $10,000 assessed valuation to any one post or organization thereof . [;

(b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to any one post or organization thereof; and

2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used must be taxed.

3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.

4. Beginning with the 2005-2006 fiscal year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.

Sec. 9. NRS 371.103 is hereby amended to read as follows:

371.103 1. Vehicles, to the extent of [$1,000] the determined valuation [,] as set forth in subsection 2, registered by any actual bona fide resident of the State of Nevada who:

(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,

2. The amount of determined valuation that is exempt from taxation pursuant to subsection 1:

(a) For fiscal year 2001-2002, is $1,250;

(b) For fiscal year 2002-2003, is $1,500; and

3. For the purpose of this section :

(a) For fiscal year 2001-2002, the first [$1,000] $1,250 determined valuation of vehicles in which such a person has any interest ;

(b) For fiscal year 2002-2003, the first $1,500 determined valuation of vehicles in which such a person has any interest; and

(c) For fiscal year 2003-2004, the first $1,750 determined valuation of vehicles in which such a person has any interest,

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shall be deemed to belong to that person.

[3.] 4. 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,

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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.] 5. 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.] 6. 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.] 7. If any person files a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proofa tax exemption is allowed to a person not entitled to the exemption, he is guilty of a gross misdemeanor.

Sec. 10. NRS 371.103 is hereby amended to read as follows:

371.103 1. Vehicles, to the extent of [the] $2,000 determined valuation , [as set forth in subsection 2,] registered by any actual bona fide resident of the State of Nevada who:

(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,

2. [The amount of determined valuation that is exempt from taxation pursuant to subsection 1:

(a) For fiscal year 2001-2002, is $1,250;

(b) For fiscal year 2002-2003, is $1,500; and

3.] For the purpose of this section , [:

(a) For fiscal year 2001-2002,] the first [$1,250] $2,000 determined valuation of vehicles in which such a person has any interest [;

(b) For fiscal year 2002-2003, the first $1,500 determined valuation of vehicles in which such a person has any interest; and

(c) For fiscal year 2003-2004, the first $1,750 determined valuation of vehicles in which such a person has any interest,]shall be deemed to belong to that person.

[4.] 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,

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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.] 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.

[6.] 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.

[7.] 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.

7. Beginning with the 2005-2006 fiscal year, the monetary amounts in subsections 1 and 2 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.

Sec. 11. 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.

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. The state treasurer shall not accept :

(a) For fiscal year 2001-2002, more than a total [$1,000,000] of $1,250,000;

(b) For fiscal year 2002-2003, more than a total of $1,500,000; and

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for credit to the account pursuant to this section and NRS 361.0905 during any fiscal year.

Sec. 12. 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.

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.

(a) For fiscal year 2001-2002, more than a total of $1,250,000;

(b) For fiscal year 2002-2003, more than a total of $1,500,000; and

(c) For fiscal year 2003-2004,] more than a total of [$1,750,000,] $2,000,000 for credit to the account pursuant to this section and NRS 361.0905 during any fiscal year.

Sec. 13. NRS 371.104 is hereby amended to read as follows:

371.104 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his surviving spouse, is entitled to a veteran’s exemption from the payment of governmental servicestaxes on vehicles of the following determined valuations:

(a) If he has a disability of 100 percent [,] :

(1) For fiscal year 2001-2002, the first [$10,000] $12,500 of determined valuation;

(2) For fiscal year 2002-2003, the first $15,000 of determined valuation; and

(3) For fiscal year 2003-2004, the first $17,500 of determined valuation.

(b) If he has a disability of 80 to 99 percent, inclusive [,] :

(1) For fiscal year 2001-2002, the first [$7,500] $9,375 of determined valuation; [or]

(2) For fiscal year 2002-2003, the first $11,250 of determined valuation; and

(3) For fiscal year 2003-2004, the first $13,125 of determined valuation.

(1) For fiscal year 2001-2002, the first [$5,000] $6,250 of determined valuation [.] ;

(2) For fiscal year 2002-2003, the first $7,500 of determined valuation; and

(3) For fiscal year 2003-2004, the first $8,750 of determined valuation.

2. For the purpose of this section [,] :

(a) For fiscal year 2001-2002, the first [$10,000] $12,500 determined valuation of vehicles in which an applicant has any interest ;

(b) For fiscal year 2002-2003, the first $15,000 of determined valuation of vehicles in which an applicant has any interest; and

(c) For fiscal year 2003-2004, the first $17,500 of determined valuation of vehicles in which an applicant has any interest,

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shall be deemed to belong entirely 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 a 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 within this state. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption 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. Before allowing any exemption pursuant to the provisions of this section, the department shall require proof of the applicant’s status, and for that purpose shall require production of:

(a) A certificate from the Department of Veterans Affairs that the veteran has incurred a permanent service-connected disability, which shows the percentage of that disability; and

(b) Any one of the following:

(1) An honorable discharge;

(2) A certificate of satisfactory service; or

(3) A certified copy of either of these documents.

5. A surviving spouse claiming an exemption pursuant to this section must file with the department in the county where the exemption is claimed an affidavit declaring that:

(a) The surviving spouse was married to and living with the disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemption at the time of his death; and

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The affidavit required by this subsection is in addition to the certification required pursuant to subsections 3 and 4. After the filing of the original affidavit required by this subsection, the county assessor shall mail a form for renewal of the exemption 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.

6. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 371.103.

7. If any person makes a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proof the person is allowed a tax exemption to which he is not entitled, he is guilty of a gross misdemeanor.

Sec. 14. NRS 371.104 is hereby amended to read as follows:

371.104 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his surviving spouse, is entitled to a veteran’s exemption from the payment of governmental services taxes on vehicles of the following determined valuations:

(a) If he has a disability of 100 percent , [:

(1) For fiscal year 2001-2002, the first $12,500 of determined valuation;

(2) For fiscal year 2002-2003, the first $15,000 of determined valuation; and

(3) For fiscal year 2003-2004,] the first [$17,500] $20,000 of determined valuation.

(b) If he has a disability of 80 to 99 percent, inclusive , [:

(1) For fiscal year 2001-2002, the first $9,375 of determined valuation;

(2) For fiscal year 2002-2003, the first $11,250 of determined valuation; and

(3) For fiscal year 2003-2004,] the first [$13,125] $15,000 of determined valuation.

(1) For fiscal year 2001-2002, the first $6,250 of determined valuation;

(2) For fiscal year 2002-2003, the first $7,500 of determined valuation; and

(3) For fiscal year 2003-2004,] the first [$8,750] $10,000 of determined valuation.

2. For the purpose of this section , [:

(a) For fiscal year 2001-2002, the first $12,500 determined valuation of vehicles in which an applicant has any interest;

(b) For fiscal year 2002-2003, the first $15,000 of determined valuation of vehicles in which an applicant has any interest; and

(c) For fiscal year 2003-2004,] the first [$17,500] $20,000 of determined valuation of vehicles in which an applicant has any interest, shall be deemed to belong entirely 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 a 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 within this state. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption 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. Before allowing any exemption pursuant to the provisions of this section, the department shall require proof of the applicant’s status, and for that purpose shall require production of:

(a) A certificate from the Department of Veterans Affairs that the veteran has incurred a permanent service-connected disability, which shows the percentage of that disability; and

(b) Any one of the following:

(1) An honorable discharge;

(2) A certificate of satisfactory service; or

(3) A certified copy of either of these documents.

5. A surviving spouse claiming an exemption pursuant to this section must file with the department in the county where the exemption is claimed an affidavit declaring that:

(a) The surviving spouse was married to and living with the disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemption at the time of his death; and

6. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 371.103.

Sec. 15. 1. This section and sections 1, 3, 5, 7, 9 and 11 of this act become effective on July 1, 2001.

2. Section 13 of this act becomes effective at 12:01 a.m. on July 1, 2001.

3. Sections 2, 4, 6, 8, 10, 12 and 14 of this act become effective on July 1, 2004.”.