(REPRINTED WITH ADOPTED AMENDMENTS)
FIRST REPRINTS.B. 135
Senate Bill No. 135–Senators Care, Amodei,
Wiener,
Titus, Carlton and Jacobsen
February 14, 2001
____________
Joint Sponsor: Assemblyman Neighbors
____________
Referred to Committee on Human Resources and Facilities
SUMMARY—Makes various changes concerning veterans’ homes. (BDR 37‑1032)
FISCAL NOTE: Effect on Local Government: No.
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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 veterans’ homes; making various changes concerning the veterans’ home account and the gift account for veterans’ homes; requiring the appointment of an administrator for each veterans’ home in this state and establishing his qualifications; 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 417.010 is hereby amended to read as follows:
1-2 417.010 As used in this chapter:
1-3 1. “Administrator” means the administrator of a veterans’ home in
1-4 this state.
1-5 2. “Deputy executive director” means the deputy executive director for
1-6 veterans’ services.
1-7 [2.] 3. “Executive director” means the executive director for veterans’
1-8 services.
1-9 Sec. 2. NRS 417.145 is hereby amended to read as follows:
1-10 417.145 1. The veterans’ home account is hereby established in the
1-11 state general fund.
1-12 2. Money received [by the executive director or the deputy executive
1-13 director] from:
1-14 (a) Payments by the Department of Veterans Affairs for veterans who
1-15 receive care in a veterans’ home;
1-16 (b) Other payments for medical care and services;
1-17 (c) Appropriations made by the legislature for veterans’ homes; and
2-1 (d) Except as otherwise provided in subsection 7, gifts of money and
2-2 proceeds derived from the sale of gifts of personal property [he is
2-3 authorized to accept] for the use of veterans’ homes, if the use of such gifts
2-4 has not been restricted by the donor,
2-5 must be deposited with the state treasurer for credit to the veterans’ home
2-6 account.
2-7 3. Interest and income must not be computed on the money in the
2-8 veterans’ home account.
2-9 4. The veterans’ home account must be administered by the executive
2-10 director, with the advice of the [deputy executive director and the Nevada
2-11 veterans’ services commission,] administrators, and the money deposited
2-12 in the veterans’ home account may only be expended for:
2-13 (a) The operation of veterans’ homes;
2-14 (b) A program or service related to a veterans’ home;
2-15 (c) The solicitation of other sources of money to fund a veterans’ home;
2-16 and
2-17 (d) The purpose of informing the public about issues concerning the
2-18 establishment and uses of a veterans’ home.
2-19 5. Except as otherwise provided in subsection 7, gifts of personal
2-20 property [which the executive director or the deputy executive director is
2-21 authorized to receive] for the use of veterans’ homes:
2-22 (a) May be sold or exchanged if the sale or exchange is approved by the
2-23 state board of examiners; or
2-24 (b) May be used in kind if the gifts are not appropriate for conversion to
2-25 money.
2-26 6. All money in the veterans’ home account must be paid out on claims
2-27 approved by the executive directoras other claims against the state are
2-28 paid.
2-29 7. The gift account for veterans’ homes is hereby established in the
2-30 state general fund. [The executive director or the deputy executive director
2-31 shall use gifts] Gifts of money or personal property [that he is authorized to
2-32 accept and] which the donor has restricted to one or more uses at a
2-33 veterans’ home[,] must be used only in the manner designated by the
2-34 donor. Gifts of money [that the executive director or deputy executive
2-35 director is authorized to accept and] which the donor has restricted to one
2-36 or more uses at a veterans’ home must be deposited with the state treasurer
2-37 for credit to the gift account for veterans’ homes. Money deposited with
2-38 the state treasurer for credit to the gift account for veterans’ homes
2-39 pursuant to NRS 361.0905, 371.1035 and 482.3764 may be expended
2-40 only in the manner specified in subsection 4 for money in the veterans’
2-41 home account. The interest and income earned on the money in the gift
2-42 account for veterans’ homes, after deducting any applicable charges, must
2-43 be credited to the gift account for veterans’ homes. Any money remaining
2-44 in the gift account for veterans’ homes at the end of each fiscal year does
2-45 not lapse to the state general fund, but must be carried forward into the
2-46 next fiscal year.
2-47 Sec. 3. NRS 417.147 is hereby amended to read as follows:
2-48 417.147 1. The executive director shall:
3-1 (a) Appoint an administrator for each veterans’ home in this state.
3-2 Each administrator must be licensed as a nursing facility administrator
3-3 pursuant to NRS 654.170 or have an application for such licensure
3-4 pending with the Nevada state board of examiners for administrators of
3-5 facilities for long-term care pursuant to NRS 654.150.
3-6 (b) Take such other actions as are necessary for the maintenance and
3-7 operation of veterans’ homes in this state . [; and
3-8 (b)] (c) Apply for federal grants and other sources of money available
3-9 for establishing veterans’ homes. Federal grants and other money received
3-10 pursuant to this paragraph must be deposited with the state treasurer for
3-11 credit to the veterans’ home account. A federal grant must be used only as
3-12 permitted by the terms of the grant.
3-13 2. The first veterans’ home that is established in this state must be
3-14 established at a location in southern Nevada determined to be appropriate
3-15 by the interim finance committee. The interim finance committee shall give
3-16 preference to a site that is zoned appropriately for the establishment of a
3-17 veterans’ home, that affords minimum costs of maintenance and that is
3-18 located in an area where the members of the families of the veterans can
3-19 easily visit the veterans’ home. The site for the construction of the
3-20 veterans’ home in southern Nevada must be:
3-21 (a) Located in reasonable proximity to:
3-22 (1) A public transportation system;
3-23 (2) Shopping centers; and
3-24 (3) A major hospital that has a center for the treatment of trauma
3-25 which is designated as a level II center by the administrator of the health
3-26 division of the department of human resources.
3-27 (b) Not less than 5 acres in area.
3-28 3. If an additional veterans’ home is authorized, it must be established
3-29 in northern Nevada.
3-30 Sec. 4. NRS 361.090 is hereby amended to read as follows:
3-31 361.090 1. The property, to the extent of $1,000 assessed valuation,
3-32 of any actual bona fide resident of the State of Nevada who:
3-33 (a) Has served a minimum of 90 days on active duty, who was assigned
3-34 to active duty at some time between April 21, 1898, and June 15, 1903, or
3-35 between April 6, 1917, and November 11, 1918, or between December 7,
3-36 1941, and December 31, 1946, or between June 25, 1950, and January 31,
3-37 1955;
3-38 (b) Has served a minimum of 90 continuous days on active duty none of
3-39 which was for training purposes, who was assigned to active duty at some
3-40 time between January 1, 1961, and May 7, 1975; or
3-41 (c) Has served on active duty in connection with carrying out the
3-42 authorization granted to the
President of the United States in Public
Law 102-1,
3-43 and who received, upon severance from service, an honorable discharge or
3-44 certificate of satisfactory service from the Armed Forces of the United
3-45 States, or who, having so served, is still serving in the Armed Forces of the
3-46 United States, is exempt from taxation.
4-1 2. For the purpose of this section, the first $1,000 assessed valuation of
4-2 property in which such a person has any interest shall be deemed the
4-3 property of that person.
4-4 3. The exemption may be allowed only to a claimant who files an
4-5 affidavit with his claim for exemption on real property pursuant to NRS
4-6 361.155. The affidavit may be filed at any time by a person claiming
4-7 exemption from taxation on personal property.
4-8 4. The affidavit must be made before the county assessor or a notary
4-9 public and filed with the county assessor. It must state that the affiant is an
4-10 actual bona fide resident of the State of Nevada who meets all the other
4-11 requirements of subsection 1 and that the exemption is claimed in no other
4-12 county in this state. After the filing of the original affidavit, the county
4-13 assessor shall mail a form for:
4-14 (a) The renewal of the exemption; and
4-15 (b) The designation of any amount to be credited to the [veterans’ home
4-16 account,] gift account for veterans’ homes,
4-17 to the person each year following a year in which the exemption was
4-18 allowed for that person. The form must be designed to facilitate its return
4-19 by mail by the person claiming the exemption.
4-20 5. Persons in actual military service are exempt during the period of
4-21 such service from filing annual affidavits of exemption , and the county
4-22 assessors shall continue to grant exemption to such persons on the basis of
4-23 the original affidavits filed. In the case of any person who has entered the
4-24 military service without having previously made and filed an affidavit of
4-25 exemption, the affidavit may be filed in his behalf during the period of
4-26 such service by any person having knowledge of the facts.
4-27 6. Before allowing any veteran’s exemption pursuant to the provisions
4-28 of this chapter, the county assessor of each of the several counties of this
4-29 state shall require proof of status of the veteran, and for that purpose shall
4-30 require production of an honorable discharge or certificate of satisfactory
4-31 service or a certified copy thereof, or such other proof of status as may be
4-32 necessary.
4-33 7. If any person files a false affidavit or produces false proof to the
4-34 county assessor, and as a result of the false affidavit or false proof a tax
4-35 exemption is allowed to a person not entitled to the exemption, he is guilty
4-36 of a gross misdemeanor.
4-37 Sec. 5. NRS 361.0905 is hereby amended to read as follows:
4-38 361.0905 1. Any person who qualifies for an exemption pursuant to
4-39 NRS 361.090 may, in lieu of claiming his exemption:
4-40 (a) Pay to the county assessor all or any portion of the amount by which
4-41 the tax would be reduced if he claimed his exemption; and
4-42 (b) Direct the county assessor to deposit that amount for credit to the
4-43 [veterans’ home account established pursuant to NRS 417.145.] gift
4-44 account for veterans’ homes.
4-45 2. Any person who wishes to waive his exemption pursuant to this
4-46 section shall designate the amount to be credited to the account on a form
4-47 provided by the Nevada tax commission.
4-48 3. The county assessor shall deposit any money received pursuant to
4-49 this section with the state treasurer for credit to the [veterans’ home
5-1 account established pursuant to NRS 417.145.] gift account for veterans’
5-2 homes. The state treasurer shall not accept more than a total of $1,000,000
5-3 for credit to the account pursuant to this section and NRS 371.1035 during
5-4 any fiscal year.
5-5 Sec. 6. NRS 361.155 is hereby amended to read as follows:
5-6 361.155 1. All claims for personal tax exemptions on real property,
5-7 the initial claim of an organization for a tax exemption on real property and
5-8 the designation of any amount to be credited to the [veterans’ home
5-9 account] gift account for veterans’ homes pursuant to NRS 361.0905 must
5-10 be filed on or before June 15. All exemptions provided for pursuant to this
5-11 chapter apply on a fiscal year basis and any exemption granted pursuant to
5-12 this chapter must not be in an amount which gives the taxpayer a total
5-13 exemption greater than that to which he is entitled during any fiscal year.
5-14 2. Each claim for an exemption provided for pursuant to this chapter
5-15 must be filed with the county assessor of:
5-16 (a) The county in which the claimant resides for personal tax
5-17 exemptions; or
5-18 (b) Each county in which property is located for the tax exemption of an
5-19 organization.
5-20 3. After the initial claim for an exemption pursuant to NRS 361.088 or
5-21 361.098 to 361.150, inclusive, an organization is not required to file annual
5-22 claims if the property remains exempt. If any portion of the property loses
5-23 its exemption pursuant to NRS 361.157 or for any other reason becomes
5-24 taxable, the organization must notify the county assessor.
5-25 4. If an exemption is granted or renewed in error because of an
5-26 incorrect claim or failure of an organization to give the notice required by
5-27 subsection 3, the assessor shall assess the taxable portion of the property
5-28 retroactively pursuant to NRS 361.769 and a penalty of 10 percent of the
5-29 tax due for the current year and any prior years must be added.
5-30 Sec. 7. NRS 371.103 is hereby amended to read as follows:
5-31 371.103 1. Vehicles, to the extent of $1,000 determined valuation,
5-32 registered by any actual bona fide resident of the State of Nevada who:
5-33 (a) Has served a minimum of 90 days on active duty, who was assigned
5-34 to active duty at some time between April 21, 1898, and June 15, 1903, or
5-35 between April 6, 1917, and November 11, 1918, or between December 7,
5-36 1941, and December 31, 1946, or between June 25, 1950, and January 31,
5-37 1955;
5-38 (b) Has served a minimum of 90 continuous days on active duty none of
5-39 which was for training purposes, who was assigned to active duty at some
5-40 time between January 1, 1961, and May 7, 1975; or
5-41 (c) Has served on active duty in connection with carrying out the
5-42 authorization granted to the
President of the United States in Public
Law 102-1,
5-43 and who received, upon severance from service, an honorable discharge or
5-44 certificate of satisfactory service from the Armed Forces of the United
5-45 States, or who, having so served, is still serving in the Armed Forces of the
5-46 United States, is exempt from taxation.
6-1 2. For the purpose of this section , the first $1,000 determined
6-2 valuation of vehicles in which such a person has any interest shall be
6-3 deemed to belong to that person.
6-4 3. A person claiming the exemption shall file annually with the
6-5 department in the county where the exemption is claimed an affidavit
6-6 declaring that he is an actual bona fide resident of the State of Nevada who
6-7 meets all the other requirements of subsection 1, and that the exemption is
6-8 claimed in no other county in this state. The affidavit must be made before
6-9 the county assessor or a notary public. After the filing of the original
6-10 affidavit, the county assessor shall mail a form for:
6-11 (a) The renewal of the exemption; and
6-12 (b) The designation of any amount to be credited to the [veterans’ home
6-13 account,] gift account for veterans’ homes,
6-14 to the person each year following a year in which the exemption was
6-15 allowed for that person. The form must be designed to facilitate its return
6-16 by mail by the person claiming the exemption.
6-17 4. Persons in actual military service are exempt during the period of
6-18 such service from filing annual affidavits of exemption , and the
6-19 department shall grant exemptions to those persons on the basis of the
6-20 original affidavits filed. In the case of any person who has entered the
6-21 military service without having previously made and filed an affidavit of
6-22 exemption, the affidavit may be filed in his behalf during the period of
6-23 such service by any person having knowledge of the facts.
6-24 5. Before allowing any veteran’s exemption pursuant to the provisions
6-25 of this chapter, the department shall require proof of status of the veteran,
6-26 and for that purpose shall require production of an honorable discharge or
6-27 certificate of satisfactory service or a certified copy thereof, or such other
6-28 proof of status as may be necessary.
6-29 6. If any person files a false affidavit or produces false proof to the
6-30 department, and as a result of the false affidavit or false proof a tax
6-31 exemption is allowed to a person not entitled to the exemption, he is guilty
6-32 of a gross misdemeanor.
6-33 Sec. 8. NRS 371.1035 is hereby amended to read as follows:
6-34 371.1035 1. Any person who qualifies for an exemption pursuant to
6-35 NRS 371.103 may, in lieu of claiming his exemption:
6-36 (a) Pay to the department all or any portion of the amount by which the
6-37 tax would be reduced if he claimed his exemption; and
6-38 (b) Direct the department to deposit that amount for credit to the
6-39 [veterans’ home account established pursuant to NRS 417.145.] gift
6-40 account for veterans’ homes.
6-41 2. Any person who wishes to waive his exemption pursuant to this
6-42 section shall designate the amount to be credited to the account on a form
6-43 provided by the department.
6-44 3. The department shall deposit any money received pursuant to this
6-45 section with the state treasurer for credit to the [veterans’ home account
6-46 established pursuant to NRS 417.145.] gift account for veterans’ homes.
6-47 The state treasurer shall not accept more than a total $1,000,000 for credit
6-48 to the account pursuant to this section and NRS 361.0905 during any fiscal
6-49 year.
7-1 Sec. 9. NRS 371.105 is hereby amended to read as follows:
7-2 371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or
7-3 371.104 for tax exemption on the vehicle privilege tax and designations of
7-4 any amount to be credited to the [veterans’ home account] gift account for
7-5 veterans’ homes pursuant to NRS 371.1035 must be filed annually at any
7-6 time on or before the date when payment of the tax is due. All exemptions
7-7 provided for in this section must not be in an amount which gives the
7-8 taxpayer a total exemption greater than that to which he is entitled during
7-9 any fiscal year.
7-10 Sec. 10. NRS 482.3764 is hereby amended to read as follows:
7-11 482.3764 1. Before the department issues to any person, pursuant to
7-12 NRS 482.3763:
7-13 (a) An initial set of special license plates, it shall:
7-14 (1) Collect a special fee for a veterans’ home in the amount of $25;
7-15 and
7-16 (2) Affix a decal to each plate if requested by an applicant who meets
7-17 the requirements set forth in NRS 482.37635.
7-18 (b) An annual renewal sticker, it shall:
7-19 (1) Collect a special fee for a veterans’ home in the amount of $20;
7-20 and
7-21 (2) Affix a decal to each plate if requested by an applicant who meets
7-22 the requirements set forth in NRS 482.37635.
7-23 2. The department shall deposit any money collected pursuant to this
7-24 section with the state treasurer for credit to the [veterans’ home account.]
7-25 gift account for veterans’ homes.
7-26 Sec. 11. This act becomes effective on July 1, 2001.
7-27 H