(REPRINTED WITH ADOPTED AMENDMENTS)
FIRST REPRINT S.B. 156
Senate Bill No. 156–Senators Shaffer, Care and Titus
February 15, 2001
____________
Referred to Committee on Taxation
SUMMARY—Makes various changes concerning exemptions from property and vehicle privilege taxes for veterans. (BDR 32‑124)
FISCAL NOTE: Effect on Local Government: Yes.
~
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; increasing and providing for the adjustment of the amount of the exemptions from property and vehicle privilege taxes for veterans and veterans’ organizations; increasing the maximum amount that the state treasurer may accept from certain persons for credit to the veterans’ home account; 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] the assessed
1-3 valuation [,] as set forth in subsection 2, of any actual bona fide resident of
1-4 the State of Nevada who:
1-5 (a) Has served a minimum of 90 days on active duty, who was assigned
1-6 to active duty at some time between April 21, 1898, and June 15, 1903, or
1-7 between April 6, 1917, and November 11, 1918, or between December 7,
1-8 1941, and December 31, 1946, or between June 25, 1950, and January 31,
1-9 1955;
1-10 (b) Has served a minimum of 90 continuous days on active duty none of
1-11 which was for training purposes, who was assigned to active duty at some
1-12 time between January 1, 1961, and May 7, 1975; or
1-13 (c) Has served on active duty in connection with carrying out the
1-14 authorization granted to the President of the United States in Public Law
1-15 102-1,
1-16 and who received, upon severance from service, an honorable discharge or
1-17 certificate of satisfactory service from the Armed Forces of the United
1-18 States, or who, having so served, is still serving in the Armed Forces of the
1-19 United States, is exempt from taxation.
1-20 2. The amount of assessed valuation that is exempt from taxation
1-21 pursuant to subsection 1:
2-1 (a) For fiscal year 2001-2002, is $1,250;
2-2 (b) For fiscal year 2002-2003, is $1,500; and
2-3 (c) For fiscal year 2003-2004, is $1,750.
2-4 3. For the purpose of this section [,] :
2-5 (a) For fiscal year 2001-2002, thefirst [$1,000] $1,250 assessed
2-6 valuation of property in which such a person has any interest ;
2-7 (b) For fiscal year 2002-2003, the first $1,500 assessed valuation of
2-8 property in which such a person has any interest; and
2-9 (c) For fiscal year 2003-2004, the first $1,750 assessed valuation of
2-10 property in which such a person has any interest,
2-11 shall be deemed the property of that person.
2-12 [3.] 4. The exemption may be allowed only to a claimant who files an
2-13 affidavit with his claim for exemption on real property pursuant to NRS
2-14 361.155. The affidavit may be filed at any time by a person claiming
2-15 exemption from taxation on personal property.
2-16 [4.] 5. The affidavit must be made before the county assessor or a
2-17 notary public and filed with the county assessor. It must state that the
2-18 affiant is an actual bona fide resident of the State of Nevada who meets all
2-19 the other requirements of subsection 1 and that the exemption is claimed in
2-20 no other county in this state. After the filing of the original affidavit, the
2-21 county assessor shall mail a form for:
2-22 (a) The renewal of the exemption; and
2-23 (b) The designation of any amount to be credited to the veterans’ home
2-24 account,
2-25 to the person each year following a year in which the exemption was
2-26 allowed for that person. The form must be designed to facilitate its return
2-27 by mail by the person claiming the exemption.
2-28 [5.] 6. Persons in actual military service are exempt during the period
2-29 of such service from filing annual affidavits of exemption , and the county
2-30 assessors shall continue to grant exemption to such persons on the basis of
2-31 the original affidavits filed. In the case of any person who has entered the
2-32 military service without having previously made and filed an affidavit of
2-33 exemption, the affidavit may be filed in his behalf during the period of
2-34 such service by any person having knowledge of the facts.
2-35 [6.] 7. Before allowing any veteran’s exemption pursuant to the
2-36 provisions of this chapter, the county assessor of each of the several
2-37 counties of this state shall require proof of status of the veteran, and for
2-38 that purpose shall require production of an honorable discharge or
2-39 certificate of satisfactory service or a certified copy thereof, or such other
2-40 proof of status as may be necessary.
2-41 [7.] 8. If any person files a false affidavit or produces false proof to
2-42 the county assessor, and as a result of the false affidavit or false proof a tax
2-43 exemption is allowed to a person not entitled to the exemption, he is guilty
2-44 of a gross misdemeanor.
2-45 Sec. 2. NRS 361.090 is hereby amended to read as follows:
2-46 361.090 1. The property, to the extent of [the] $2,000 assessed
2-47 valuation , [as set forth in subsection 2,] of any actual bona fide resident of
2-48 the State of Nevada who:
3-1 (a) Has served a minimum of 90 days on active duty, who was assigned
3-2 to active duty at some time between April 21, 1898, and June 15, 1903, or
3-3 between April 6, 1917, and November 11, 1918, or between December 7,
3-4 1941, and December 31, 1946, or between June 25, 1950, and January 31,
3-5 1955;
3-6 (b) Has served a minimum of 90 continuous days on active duty none of
3-7 which was for training purposes, who was assigned to active duty at some
3-8 time between January 1, 1961, and May 7, 1975; or
3-9 (c) Has served on active duty in connection with carrying out the
3-10 authorization granted to the President of the United States in Public Law
3-11 102-1,
3-12 and who received, upon severance from service, an honorable discharge or
3-13 certificate of satisfactory service from the Armed Forces of the United
3-14 States, or who, having so served, is still serving in the Armed Forces of the
3-15 United States, is exempt from taxation.
3-16 2. [The amount of assessed valuation that is exempt from taxation
3-17 pursuant to subsection 1:
3-18 (a) For fiscal year 2001-2002, is $1,250;
3-19 (b) For fiscal year 2002-2003, is $1,500; and
3-20 (c) For fiscal year 2003-2004, is $1,750.
3-21 3.] For the purpose of this section , [:
3-22 (a) For fiscal year 2001-2002, the first $1,250 assessed valuation of
3-23 property in which such a person has any interest;
3-24 (b) For fiscal year 2002-2003, the first $1,500 assessed valuation of
3-25 property in which such a person has any interest; and
3-26 (c) For fiscal year 2003-2004,] the first [$1,750] $2,000 assessed
3-27 valuation of property in which such a person has any interest [,]shall be
3-28 deemed the property of that person.
3-29 [4.] 3. The exemption may be allowed only to a claimant who files an
3-30 affidavit with his claim for exemption on real property pursuant to NRS
3-31 361.155. The affidavit may be filed at any time by a person claiming
3-32 exemption from taxation on personal property.
3-33 [5.] 4. The affidavit must be made before the county assessor or a
3-34 notary public and filed with the county assessor. It must state that the
3-35 affiant is an actual bona fide resident of the State of Nevada who meets all
3-36 the other requirements of subsection 1 and that the exemption is claimed in
3-37 no other county in this state. After the filing of the original affidavit, the
3-38 county assessor shall mail a form for:
3-39 (a) The renewal of the exemption; and
3-40 (b) The designation of any amount to be credited to the veterans’ home
3-41 account,
3-42 to the person each year following a year in which the exemption was
3-43 allowed for that person. The form must be designed to facilitate its return
3-44 by mail by the person claiming the exemption.
3-45 [6.] 5. Persons in actual military service are exempt during the period
3-46 of such service from filing annual affidavits of exemption, and the county
3-47 assessors shall continue to grant exemption to such persons on the basis of
3-48 the original affidavits filed. In the case of any person who has entered the
3-49 military service without having previously made and filed an affidavit of
4-1 exemption, the affidavit may be filed in his behalf during the period of
4-2 such service by any person having knowledge of the facts.
4-3 [7.] 6. Before allowing any veteran’s exemption pursuant to the
4-4 provisions of this chapter, the county assessor of each of the several
4-5 counties of this state shall require proof of status of the veteran, and for
4-6 that purpose shall require production of an honorable discharge or
4-7 certificate of satisfactory service or a certified copy thereof, or such other
4-8 proof of status as may be necessary.
4-9 [8.] 7. If any person files a false affidavit or produces false proof to
4-10 the county assessor, and as a result of the false affidavit or false proof a tax
4-11 exemption is allowed to a person not entitled to the exemption, he is guilty
4-12 of a gross misdemeanor.
4-13 8. Beginning with the 2005-2006 fiscal year, the monetary amounts
4-14 in subsections 1 and 2 must be adjusted for each fiscal year by adding to
4-15 each amount the product of the amount multiplied by the percentage
4-16 increase in the Consumer Price Index (All Items) from December 2003 to
4-17 the December preceding the fiscal year for which the adjustment is
4-18 calculated.
4-19 Sec. 3. NRS 361.0905 is hereby amended to read as follows:
4-20 361.0905 1. Any person who qualifies for an exemption pursuant to
4-21 NRS 361.090 may, in lieu of claiming his exemption:
4-22 (a) Pay to the county assessor all or any portion of the amount by which
4-23 the tax would be reduced if he claimed his exemption; and
4-24 (b) Direct the county assessor to deposit that amount for credit to the
4-25 veterans’ home account established pursuant to NRS 417.145.
4-26 2. Any person who wishes to waive his exemption pursuant to this
4-27 section shall designate the amount to be credited to the account on a form
4-28 provided by the Nevada tax commission.
4-29 3. The county assessor shall deposit any money received pursuant to
4-30 this section with the state treasurer for credit to the veterans’ home account
4-31 established pursuant to NRS 417.145. The state treasurer shall not accept :
4-32 (a) For fiscal year 2001-2002, more than a total of [$1,000,000]
4-33 $1,250,000;
4-34 (b) For fiscal year 2002-2003, more than a total of $1,500,000; and
4-35 (c) For fiscal year 2003-2004, more than a total of
4-36 $1,750,000,
4-37 for credit to the account pursuant to this section and NRS 371.1035 during
4-38 any fiscal year.
4-39 Sec. 4. NRS 361.0905 is hereby amended to read as follows:
4-40 361.0905 1. Any person who qualifies for an exemption pursuant to
4-41 NRS 361.090 may, in lieu of claiming his exemption:
4-42 (a) Pay to the county assessor all or any portion of the amount by which
4-43 the tax would be reduced if he claimed his exemption; and
4-44 (b) Direct the county assessor to deposit that amount for credit to the
4-45 veterans’ home account established pursuant to NRS 417.145.
4-46 2. Any person who wishes to waive his exemption pursuant to this
4-47 section shall designate the amount to be credited to the account on a form
4-48 provided by the Nevada tax commission.
5-1 3. The county assessor shall deposit any money received pursuant to
5-2 this section with the state treasurer for credit to the veterans’ home account
5-3 established pursuant to NRS 417.145. The state treasurer shall not accept [:
5-4 (a) For fiscal year 2001-2002, more than a total of $1,250,000;
5-5 (b) For fiscal year 2002-2003, more than a total of $1,500,000; and
5-6
(c)
For fiscal year 2003-2004,]
more than a total of [$1,750,000,]
5-7 $2,000,000 for credit to the account pursuant to this section and NRS
5-8 371.1035 during any fiscal year.
5-9 Sec. 5. NRS 361.091 is hereby amended to read as follows:
5-10 361.091 1. A bona fide resident of the State of Nevada who has
5-11 incurred a permanent service-connected disability and has been honorably
5-12 discharged from the Armed Forces of the United States, or his surviving
5-13 spouse, is entitled to a disabled veteran’s exemption.
5-14 2. The amount of exemption is based on the total percentage of
5-15 permanent service-connected disability. The maximum allowable
5-16 exemption for total permanent disability is :
5-17 (a) For fiscal year 2001-2002, thefirst [$10,000] $12,500 assessed
5-18 valuation [.] ;
5-19 (b) For fiscal year 2002-2003, the first $15,000 assessed valuation;
5-20 and
5-21 (c) For fiscal year 2003-2004, the first $17,500 assessed valuation.
5-22 3. A person with a permanent service-connected disability of:
5-23 (a) Eighty to 99 percent, inclusive, is entitled to :
5-24 (1) For fiscal year 2001-2002, an exemption of [$7,500] $9,375
5-25 assessed value [.] ;
5-26 (2) For fiscal year 2002-2003, an exemption of $11,250 assessed
5-27 value; and
5-28 (3) For fiscal year 2003-2004, an exemption of $13,125 assessed
5-29 value.
5-30 (b) Sixty to 79 percent, inclusive, is entitled to :
5-31 (1) For fiscal year 2001-2002, anexemption of [$5,000] $6,250
5-32 assessed value [.] ;
5-33 (2) For fiscal year 2002-2003, an exemption of $7,500 assessed
5-34 value; and
5-35 (3) For fiscal year 2003-2004, an exemption of $8,750 assessed
5-36 value.
5-37 For the purposes of this section, any property in which an applicant has any
5-38 interest is deemed to be the property of the applicant.
5-39 [3.] 4. The exemption may be allowed only to a claimant who has
5-40 filed an affidavit with his claim for exemption on real property pursuant to
5-41 NRS 361.155. The affidavit may be made at any time by a person claiming
5-42 an exemption from taxation on personal property.
5-43 [4.] 5. The affidavit must be made before the county assessor or a
5-44 notary public and be submitted to the county assessor. It must be to the
5-45 effect that the affiant is a bona fide resident of the State of Nevada, that he
5-46 meets all the other requirements of subsection 1 and that he does not claim
5-47 the exemption in any other county within this state. After the filing of the
5-48 original affidavit, the county assessor shall mail a form for renewal of the
5-49 exemption to the person each year following a year in which the exemption
6-1 was allowed for that person. The form must be designed to facilitate its
6-2 return by mail by the person claiming the exemption.
6-3 [5.] 6. Before allowing any exemption pursuant to the provisions of
6-4 this section, the county assessor shall require proof of the applicant’s
6-5 status, and for that purpose shall require him to produce an original or
6-6 certified copy of:
6-7 (a) An honorable discharge or other document of honorable separation
6-8 from the Armed Forces of the United States which indicates the total
6-9 percentage of his permanent service-connected disability;
6-10 (b) A certificate of satisfactory service which indicates the total
6-11 percentage of his permanent service-connected disability; or
6-12 (c) A certificate from the Department of Veterans Affairs or any other
6-13 military document which shows that he has incurred a permanent service-
6-14 connected disability and which indicates the total percentage of that
6-15 disability, together with a certificate of honorable discharge or satisfactory
6-16 service.
6-17 [6.] 7. A surviving spouse claiming an exemption pursuant to this
6-18 section must file with the county assessor an affidavit declaring that:
6-19 (a) The surviving spouse was married to and living with the disabled
6-20 veteran for the 5 years preceding his death;
6-21 (b) The disabled veteran was eligible for the exemption at the time of
6-22 his death or would have been eligible if he had been a resident of the State
6-23 of Nevada;
6-24 (c) The surviving spouse has not remarried; and
6-25 (d) The surviving spouse is a bona fide resident of the State of
6-26 Nevada.
6-27 The affidavit required by this subsection is in addition to the certification
6-28 required pursuant to subsections [4 and 5.] 5 and 6. After the filing of the
6-29 original affidavit required by this subsection, the county assessor shall mail
6-30 a form for renewal of the exemption to the person each year following a
6-31 year in which the exemption was allowed for that person. The form must
6-32 be designed to facilitate its return by mail by the person claiming the
6-33 exemption.
6-34 [7.] 8. If a tax exemption is allowed under this section, the claimant is
6-35 not entitled to an exemption under NRS 361.090.
6-36 [8.] 9. If any person makes a false affidavit or produces false proof to
6-37 the county assessor or a notary public, and as a result of the false affidavit
6-38 or false proof, the person is allowed a tax exemption to which he is not
6-39 entitled, he is guilty of a gross misdemeanor.
6-40 Sec. 6. NRS 361.091 is hereby amended to read as follows:
6-41 361.091 1. A bona fide resident of the State of Nevada who has
6-42 incurred a permanent service-connected disability and has been honorably
6-43 discharged from the Armed Forces of the United States, or his surviving
6-44 spouse, is entitled to a disabled veteran’s exemption.
6-45 2. The amount of exemption is based on the total percentage of
6-46 permanent service-connected disability. The maximum allowable
6-47 exemption for total permanent disability is [:
6-48 (a) For fiscal year 2001-2002, the first $12,500 assessed valuation;
6-49 (b) For fiscal year 2002-2003, the first $15,000 assessed valuation; and
7-1 (c) For fiscal year 2003-2004,] the first [$17,500] $20,000 assessed
7-2 valuation.
7-3 [3.] A person with a permanent service-connected disability of:
7-4 (a) Eighty to 99 percent, inclusive, is entitled to [:
7-5 (1) For fiscal year 2001-2002, an exemption of $9,375 assessed
7-6 value;
7-7 (2) For fiscal year 2002-2003, an exemption of $11,250 assessed
7-8 value; and
7-9 (3) For fiscal year 2003-2004,] an exemption of [$13,125] $15,000
7-10 assessed value.
7-11 (b) Sixty to 79 percent, inclusive, is entitled to [:
7-12 (1) For fiscal year 2001-2002, an exemption of $6,250 assessed
7-13 value;
7-14 (2) For fiscal year 2002-2003, an exemption of $7,500 assessed
7-15 value; and
7-16 (3) For fiscal year 2003-2004,] an exemption of [$8,750] $10,000
7-17 assessed value.
7-18 For the purposes of this section, any property in which an applicant has any
7-19 interest is deemed to be the property of the applicant.
7-20 [4.] 3. The exemption may be allowed only to a claimant who has
7-21 filed an affidavit with his claim for exemption on real property pursuant to
7-22 NRS 361.155. The affidavit may be made at any time by a person claiming
7-23 an exemption from taxation on personal property.
7-24 [5.] 4. The affidavit must be made before the county assessor or a
7-25 notary public and be submitted to the county assessor. It must be to the
7-26 effect that the affiant is a bona fide resident of the State of Nevada, that he
7-27 meets all the other requirements of subsection 1 and that he does not claim
7-28 the exemption in any other county within this state. After the filing of the
7-29 original affidavit, the county assessor shall mail a form for renewal of the
7-30 exemption to the person each year following a year in which the exemption
7-31 was allowed for that person. The form must be designed to facilitate its
7-32 return by mail by the person claiming the exemption.
7-33 [6.] 5. Before allowing any exemption pursuant to the provisions of
7-34 this section, the county assessor shall require proof of the applicant’s
7-35 status, and for that purpose shall require him to produce an original or
7-36 certified copy of:
7-37 (a) An honorable discharge or other document of honorable separation
7-38 from the Armed Forces of the United States which indicates the total
7-39 percentage of his permanent service-connected disability;
7-40 (b) A certificate of satisfactory service which indicates the total
7-41 percentage of his permanent service-connected disability; or
7-42 (c) A certificate from the Department of Veterans Affairs or any other
7-43 military document which shows that he has incurred a permanent service-
7-44 connected disability and which indicates the total percentage of that
7-45 disability, together with a certificate of honorable discharge or satisfactory
7-46 service.
7-47 [7.] 6. A surviving spouse claiming an exemption pursuant to this
7-48 section must file with the county assessor an affidavit declaring that:
8-1 (a) The surviving spouse was married to and living with the disabled
8-2 veteran for the 5 years preceding his death;
8-3 (b) The disabled veteran was eligible for the exemption at the time of
8-4 his death or would have been eligible if he had been a resident of the State
8-5 of Nevada;
8-6 (c) The surviving spouse has not remarried; and
8-7 (d) The surviving spouse is a bona fide resident of the State of
8-8 Nevada.
8-9 The affidavit required by this subsection is in addition to the certification
8-10 required pursuant to subsections [5 and 6.] 4 and 5. After the filing of the
8-11 original affidavit required by this subsection, the county assessor shall mail
8-12 a form for renewal of the exemption to the person each year following a
8-13 year in which the exemption was allowed for that person. The form must
8-14 be designed to facilitate its return by mail by the person claiming the
8-15 exemption.
8-16 [8.] 7. If a tax exemption is allowed under this section, the claimant is
8-17 not entitled to an exemption under NRS 361.090.
8-18 [9.] 8. If any person makes a false affidavit or produces false proof to
8-19 the county assessor or a notary public, and as a result of the false affidavit
8-20 or false proof, the person is allowed a tax exemption to which he is not
8-21 entitled, he is guilty of a gross misdemeanor.
8-22 9. Beginning with the 2005-2006 fiscal year, the monetary amounts
8-23 in subsection 2 must be adjusted for each fiscal year by adding to the
8-24 amount the product of the amount multiplied by the percentage increase
8-25 in the Consumer Price Index (All Items) from December 2003 to the
8-26 December preceding the fiscal year for which the adjustment is
8-27 calculated.
8-28 Sec. 7. NRS 361.095 is hereby amended to read as follows:
8-29 361.095 1. The funds, furniture, paraphernalia and regalia owned and
8-30 used exclusively by any post of any national organization of [ex-service
8-31 men or women] ex-servicemen or ex-servicewomen for the legitimate
8-32 purposes and customary objects of such posts [shall be] are exempt from
8-33 taxation, but such an exemption [shall in no case] must not exceed :
8-34 (a) For fiscal year 2001-2002, the sum of [$5,000] $6,250 assessed
8-35 valuation to any one post or organization thereof [.] ;
8-36 (b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to
8-37 any one post or organization thereof; and
8-38 (c) For fiscal year 2003-2004, the sum of $8,750 assessed valuation to
8-39 any one post or organization thereof.
8-40 2. The buildings, with their fixtures and the lots of ground on which
8-41 they stand, used for its legitimate purposes and necessary thereto, of any
8-42 such organization [shall be] are exempt from taxation, but when any such
8-43 property is used for purposes other than those of such an organization, and
8-44 a rent or other valuable consideration is received for its use, the property so
8-45 used [shall] must be taxed.
8-46 3. Where any structure or parcel of land is used partly for the purposes
8-47 of such an organization and partly for rental purposes, the area used for
8-48 rental purposes [shall] must be assessed separately and that portion only
8-49 [shall] may be taxed.
9-1 Sec. 8. NRS 361.095 is hereby amended to read as follows:
9-2 361.095 1. The funds, furniture, paraphernalia and regalia owned and
9-3 used exclusively by any post of any national organization of ex-servicemen
9-4 or ex-servicewomen for the legitimate purposes and customary objects of
9-5 such posts are exempt from taxation, but such an exemption must not
9-6 exceed [:
9-7 (a) For fiscal year 2001-2002,] the sum of [$6,250] $10,000 assessed
9-8 valuation to any one post or organization thereof . [;
9-9 (b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to
9-10 any one post or organization thereof; and
9-11 (c) For fiscal year 2003-2004, the sum of $8,750 assessed valuation to
9-12 any one post or organization thereof.]
9-13 2. The buildings, with their fixtures and the lots of ground on which
9-14 they stand, used for its legitimate purposes and necessary thereto, of any
9-15 such organization are exempt from taxation, but when any such property is
9-16 used for purposes other than those of such an organization, and a rent or
9-17 other valuable consideration is received for its use, the property so used
9-18 must be taxed.
9-19 3. Where any structure or parcel of land is used partly for the purposes
9-20 of such an organization and partly for rental purposes, the area used for
9-21 rental purposes must be assessed separately and that portion only may be
9-22 taxed.
9-23 4. Beginning with the 2005-2006 fiscal year, the monetary amount in
9-24 subsection 1 must be adjusted for each fiscal year by adding to the
9-25 amount the product of the amount multiplied by the percentage increase
9-26 in the Consumer Price Index (All Items) from December 2003 to the
9-27 December preceding the fiscal year for which the adjustment is
9-28 calculated.
9-29 Sec. 9. NRS 371.103 is hereby amended to read as follows:
9-30 371.103 1. Vehicles, to the extent of [$1,000] the determined
9-31 valuation [,] as set forth in subsection 2, registered by any actual bona fide
9-32 resident of the State of Nevada who:
9-33 (a) Has served a minimum of 90 days on active duty, who was assigned
9-34 to active duty at some time between April 21, 1898, and June 15, 1903, or
9-35 between April 6, 1917, and November 11, 1918, or between December 7,
9-36 1941, and December 31, 1946, or between June 25, 1950, and January 31,
9-37 1955;
9-38 (b) Has served a minimum of 90 continuous days on active duty none of
9-39 which was for training purposes, who was assigned to active duty at some
9-40 time between January 1, 1961, and May 7, 1975; or
9-41 (c) Has served on active duty in connection with carrying out the
9-42 authorization granted to the President of the United States in Public Law
9-43 102-1,
9-44 and who received, upon severance from service, an honorable discharge or
9-45 certificate of satisfactory service from the Armed Forces of the United
9-46 States, or who, having so served, is still serving in the Armed Forces of the
9-47 United States, is exempt from taxation.
9-48 2. The amount of determined valuation that is exempt from taxation
9-49 pursuant to subsection 1:
10-1 (a) For fiscal year 2001-2002, is $1,250;
10-2 (b) For fiscal year 2002-2003, is $1,500; and
10-3 (c) For fiscal year 2003-2004, is $1,750.
10-4 3. For the purpose of this section :
10-5 (a) For fiscal year 2001-2002, the first [$1,000] $1,250 determined
10-6 valuation of vehicles in which such a person has any interest ;
10-7 (b) For fiscal year 2002-2003, the first $1,500 determined valuation of
10-8 vehicles in which such a person has any interest; and
10-9 (c) For fiscal year 2003-2004, the first $1,750 determined valuation of
10-10 vehicles in which such a person has any interest,
10-11 shall be deemed to belong to that person.
10-12 [3.] 4. A person claiming the exemption shall file annually with the
10-13 department in the county where the exemption is claimed an affidavit
10-14 declaring that he is an actual bona fide resident of the State of Nevada who
10-15 meets all the other requirements of subsection 1 [,] and that the exemption
10-16 is claimed in no other county in this state. The affidavit must be made
10-17 before the county assessor or a notary public. After the filing of the original
10-18 affidavit, the county assessor shall mail a form for:
10-19 (a) The renewal of the exemption; and
10-20 (b) The designation of any amount to be credited to the veterans’ home
10-21 account,
10-22 to the person each year following a year in which the exemption was
10-23 allowed for that person. The form must be designed to facilitate its return
10-24 by mail by the person claiming the exemption.
10-25 [4.] 5. Persons in actual military service are exempt during the period
10-26 of such service from filing annual affidavits of exemption , and the
10-27 department shall grant exemptions to those persons on the basis of the
10-28 original affidavits filed. In the case of any person who has entered the
10-29 military service without having previously made and filed an affidavit of
10-30 exemption, the affidavit may be filed in his behalf during the period of
10-31 such service by any person having knowledge of the facts.
10-32 [5.] 6. Before allowing any veteran’s exemption pursuant to the
10-33 provisions of this chapter, the department shall require proof of status of
10-34 the veteran, and for that purpose shall require production of an honorable
10-35 discharge or certificate of satisfactory service or a certified copy thereof, or
10-36 such other proof of status as may be necessary.
10-37 [6.] 7. If any person files a false affidavit or produces false proof to
10-38 the department, and as a result of the false affidavit or false proofa tax
10-39 exemption is allowed to a person not entitled to the exemption, he is guilty
10-40 of a gross misdemeanor.
10-41 Sec. 10. NRS 371.103 is hereby amended to read as follows:
10-42 371.103 1. Vehicles, to the extent of [the] $2,000 determined
10-43 valuation , [as set forth in subsection 2,] registered by any actual bona fide
10-44 resident of the State of Nevada who:
10-45 (a) Has served a minimum of 90 days on active duty, who was assigned
10-46 to active duty at some time between April 21, 1898, and June 15, 1903, or
10-47 between April 6, 1917, and November 11, 1918, or between December 7,
10-48 1941, and December 31, 1946, or between June 25, 1950, and January 31,
10-49 1955;
11-1 (b) Has served a minimum of 90 continuous days on active duty none of
11-2 which was for training purposes, who was assigned to active duty at some
11-3 time between January 1, 1961, and May 7, 1975; or
11-4 (c) Has served on active duty in connection with carrying out the
11-5 authorization granted to the President of the United States in Public Law
11-6 102-1,
11-7 and who received, upon severance from service, an honorable discharge or
11-8 certificate of satisfactory service from the Armed Forces of the United
11-9 States, or who, having so served, is still serving in the Armed Forces of the
11-10 United States, is exempt from taxation.
11-11 2. [The amount of determined valuation that is exempt from taxation
11-12 pursuant to subsection 1:
11-13 (a) For fiscal year 2001-2002, is $1,250;
11-14 (b) For fiscal year 2002-2003, is $1,500; and
11-15 (c) For fiscal year 2003-2004, is $1,750.
11-16 3.] For the purpose of this section , [:
11-17 (a) For fiscal year 2001-2002,] the first [$1,250] $2,000 determined
11-18 valuation of vehicles in which such a person has any interest [;
11-19 (b) For fiscal year 2002-2003, the first $1,500 determined valuation of
11-20 vehicles in which such a person has any interest; and
11-21 (c) For fiscal year 2003-2004, the first $1,750 determined valuation of
11-22 vehicles in which such a person has any interest,]shall be deemed to
11-23 belong to that person.
11-24 [4.] 3. A person claiming the exemption shall file annually with the
11-25 department in the county where the exemption is claimed an affidavit
11-26 declaring that he is an actual bona fide resident of the State of Nevada who
11-27 meets all the other requirements of subsection 1 and that the exemption is
11-28 claimed in no other county in this state. The affidavit must be made before
11-29 the county assessor or a notary public. After the filing of the original
11-30 affidavit, the county assessor shall mail a form for:
11-31 (a) The renewal of the exemption; and
11-32 (b) The designation of any amount to be credited to the veterans’ home
11-33 account,
11-34 to the person each year following a year in which the exemption was
11-35 allowed for that person. The form must be designed to facilitate its return
11-36 by mail by the person claiming the exemption.
11-37 [5.] 4. Persons in actual military service are exempt during the period
11-38 of such service from filing annual affidavits of exemption, and the
11-39 department shall grant exemptions to those persons on the basis of the
11-40 original affidavits filed. In the case of any person who has entered the
11-41 military service without having previously made and filed an affidavit of
11-42 exemption, the affidavit may be filed in his behalf during the period of
11-43 such service by any person having knowledge of the facts.
11-44 [6.] 5. Before allowing any veteran’s exemption pursuant to the
11-45 provisions of this chapter, the department shall require proof of status of
11-46 the veteran, and for that purpose shall require production of an honorable
11-47 discharge or certificate of satisfactory service or a certified copy thereof, or
11-48 such other proof of status as may be necessary.
12-1 [7.] 6. If any person files a false affidavit or produces false proof to
12-2 the department,and as a result of the false affidavit or false proof a tax
12-3 exemption is allowed to a person not entitled to the exemption, he is guilty
12-4 of a gross misdemeanor.
12-5 7. Beginning with the 2005-2006 fiscal year, the monetary amounts
12-6 in subsections 1 and 2 must be adjusted for each fiscal year by adding to
12-7 each amount the product of the amount multiplied by the percentage
12-8 increase in the Consumer Price Index (All Items) from December 2003 to
12-9 the December preceding the fiscal year for which the adjustment is
12-10 calculated.
12-11 Sec. 11. NRS 371.1035 is hereby amended to read as follows:
12-12 371.1035 1. Any person who qualifies for an exemption pursuant to
12-13 NRS 371.103 may, in lieu of claiming his exemption:
12-14 (a) Pay to the department all or any portion of the amount by which the
12-15 tax would be reduced if he claimed his exemption; and
12-16 (b) Direct the department to deposit that amount for credit to the
12-17 veterans’ home account established pursuant to NRS 417.145.
12-18 2. Any person who wishes to waive his exemption pursuant to this
12-19 section shall designate the amount to be credited to the account on a form
12-20 provided by the department.
12-21 3. The department shall deposit any money received pursuant to this
12-22 section with the state treasurer for credit to the veterans’ home account
12-23 established pursuant to NRS 417.145. The state treasurer shall not accept :
12-24 (a) For fiscal year 2001-2002, more than a total [$1,000,000] of
12-25 $1,250,000;
12-26 (b) For fiscal year 2002-2003, more than a total of $1,500,000; and
12-27 (c) For fiscal year 2003-2004, more than a total of
12-28 $1,750,000,
12-29 for credit to the account pursuant to this section and NRS 361.0905 during
12-30 any fiscal year.
12-31 Sec. 12. NRS 371.1035 is hereby amended to read as follows:
12-32 371.1035 1. Any person who qualifies for an exemption pursuant to
12-33 NRS 371.103 may, in lieu of claiming his exemption:
12-34 (a) Pay to the department all or any portion of the amount by which the
12-35 tax would be reduced if he claimed his exemption; and
12-36 (b) Direct the department to deposit that amount for credit to the
12-37 veterans’ home account established pursuant to NRS 417.145.
12-38 2. Any person who wishes to waive his exemption pursuant to this
12-39 section shall designate the amount to be credited to the account on a form
12-40 provided by the department.
12-41 3. The department shall deposit any money received pursuant to this
12-42 section with the state treasurer for credit to the veterans’ home account
12-43 established pursuant to NRS 417.145. The state treasurer shall not accept [:
12-44 (a) For fiscal year 2001-2002, more than a total of $1,250,000;
12-45 (b) For fiscal year 2002-2003, more than a total of $1,500,000; and
12-46 (c) For fiscal year 2003-2004,] more than a total of [$1,750,000,]
12-47 $2,000,000 for credit to the account pursuant to this section and NRS
12-48 361.0905 during any fiscal year.
13-1 Sec. 13. NRS 371.104 is hereby amended to read as follows:
13-2 371.104 1. A bona fide resident of the State of Nevada who has
13-3 incurred a permanent service-connected disability and has been honorably
13-4 discharged from the Armed Forces of the United States, or his surviving
13-5 spouse, is entitled to a veteran’s exemption from the payment of
13-6 governmental servicestaxes on vehicles of the following determined
13-7 valuations:
13-8 (a) If he has a disability of 100 percent [,] :
13-9 (1) For fiscal year 2001-2002, the first [$10,000] $12,500 of
13-10 determined valuation;
13-11 (2) For fiscal year 2002-2003, the first $15,000 of determined
13-12 valuation; and
13-13 (3) For fiscal year 2003-2004, the first $17,500 of determined
13-14 valuation.
13-15 (b) If he has a disability of 80 to 99 percent, inclusive [,] :
13-16 (1) For fiscal year 2001-2002, the first [$7,500] $9,375 of
13-17 determined valuation; [or]
13-18 (2) For fiscal year 2002-2003, the first $11,250 of determined
13-19 valuation; and
13-20 (3) For fiscal year 2003-2004, the first $13,125 of determined
13-21 valuation.
13-22 (c) If he has a disability of 60 to 79 percent, inclusive [,] :
13-23 (1) For fiscal year 2001-2002, the first [$5,000] $6,250 of
13-24 determined valuation [.] ;
13-25 (2) For fiscal year 2002-2003, the first $7,500 of determined
13-26 valuation; and
13-27 (3) For fiscal year 2003-2004, the first $8,750 of determined
13-28 valuation.
13-29 2. For the purpose of this section [,] :
13-30 (a) For fiscal year 2001-2002, the first [$10,000] $12,500 determined
13-31 valuation of vehicles in which an applicant has any interest ;
13-32 (b) For fiscal year 2002-2003, the first $15,000 of determined
13-33 valuation of vehicles in which an applicant has any interest; and
13-34 (c) For fiscal year 2003-2004, the first $17,500 of determined
13-35 valuation of vehicles in which an applicant has any
13-36 interest,
13-37 shall be deemed to belong entirely to that person.
13-38 3. A person claiming the exemption shall file annually with the
13-39 department in the county where the exemption is claimed an affidavit
13-40 declaring that he is a bona fide resident of the State of Nevada who meets
13-41 all the other requirements of subsection 1 [,] and that the exemption is
13-42 claimed in no other county within this state. After the filing of the original
13-43 affidavit, the county assessor shall mail a form for renewal of the
13-44 exemption to the person each year following a year in which the exemption
13-45 was allowed for that person. The form must be designed to facilitate its
13-46 return by mail by the person claiming the exemption.
13-47 4. Before allowing any exemption pursuant to the provisions of this
13-48 section, the department shall require proof of the applicant’s status, and for
13-49 that purpose shall require production of:
14-1 (a) A certificate from the Department of Veterans Affairs that the
14-2 veteran has incurred a permanent service-connected disability, which
14-3 shows the percentage of that disability; and
14-4 (b) Any one of the following:
14-5 (1) An honorable discharge;
14-6 (2) A certificate of satisfactory service; or
14-7 (3) A certified copy of either of these documents.
14-8 5. A surviving spouse claiming an exemption pursuant to this section
14-9 must file with the department in the county where the exemption is claimed
14-10 an affidavit declaring that:
14-11 (a) The surviving spouse was married to and living with the disabled
14-12 veteran for the 5 years preceding his death;
14-13 (b) The disabled veteran was eligible for the exemption at the time of
14-14 his death; and
14-15 (c) The surviving spouse has not remarried.
14-16 The affidavit required by this subsection is in addition to the certification
14-17 required pursuant to subsections 3 and 4. After the filing of the original
14-18 affidavit required by this subsection, the county assessor shall mail a form
14-19 for renewal of the exemption to the person each year following a year in
14-20 which the exemption was allowed for that person. The form must be
14-21 designed to facilitate its return by mail by the person claiming the
14-22 exemption.
14-23 6. If a tax exemption is allowed under this section, the claimant is not
14-24 entitled to an exemption under NRS 371.103.
14-25 7. If any person makes a false affidavit or produces false proof to the
14-26 department, and as a result of the false affidavit or false proof the person is
14-27 allowed a tax exemption to which he is not entitled, he is guilty of a gross
14-28 misdemeanor.
14-29 Sec. 14. NRS 371.104 is hereby amended to read as follows:
14-30 371.104 1. A bona fide resident of the State of Nevada who has
14-31 incurred a permanent service-connected disability and has been honorably
14-32 discharged from the Armed Forces of the United States, or his surviving
14-33 spouse, is entitled to a veteran’s exemption from the payment of
14-34 governmental services taxes on vehicles of the following determined
14-35 valuations:
14-36 (a) If he has a disability of 100 percent , [:
14-37 (1) For fiscal year 2001-2002, the first $12,500 of determined
14-38 valuation;
14-39 (2) For fiscal year 2002-2003, the first $15,000 of determined
14-40 valuation; and
14-41 (3) For fiscal year 2003-2004,] the first [$17,500] $20,000 of
14-42 determined valuation.
14-43 (b) If he has a disability of 80 to 99 percent, inclusive , [:
14-44 (1) For fiscal year 2001-2002, the first $9,375 of determined
14-45 valuation;
14-46 (2) For fiscal year 2002-2003, the first $11,250 of determined
14-47 valuation; and
14-48 (3) For fiscal year 2003-2004,] the first [$13,125] $15,000 of
14-49 determined valuation.
15-1 (c) If he has a disability of 60 to 79 percent, inclusive , [:
15-2 (1) For fiscal year 2001-2002, the first $6,250 of determined
15-3 valuation;
15-4 (2) For fiscal year 2002-2003, the first $7,500 of determined
15-5 valuation; and
15-6 (3) For fiscal year 2003-2004,] the first [$8,750] $10,000 of
15-7 determined valuation.
15-8 2. For the purpose of this section , [:
15-9 (a) For fiscal year 2001-2002, the first $12,500 determined valuation of
15-10 vehicles in which an applicant has any interest;
15-11 (b) For fiscal year 2002-2003, the first $15,000 of determined valuation
15-12 of vehicles in which an applicant has any interest; and
15-13 (c) For fiscal year 2003-2004,] the first [$17,500] $20,000 of
15-14 determined valuation of vehicles in which an applicant has any interest,
15-15 shall be deemed to belong entirely to that person.
15-16 3. A person claiming the exemption shall file annually with the
15-17 department in the county where the exemption is claimed an affidavit
15-18 declaring that he is a bona fide resident of the State of Nevada who meets
15-19 all the other requirements of subsection 1 and that the exemption is claimed
15-20 in no other county within this state. After the filing of the original affidavit,
15-21 the county assessor shall mail a form for renewal of the exemption to the
15-22 person each year following a year in which the exemption was allowed for
15-23 that person. The form must be designed to facilitate its return by mail by
15-24 the person claiming the exemption.
15-25 4. Before allowing any exemption pursuant to the provisions of this
15-26 section, the department shall require proof of the applicant’s status, and for
15-27 that purpose shall require production of:
15-28 (a) A certificate from the Department of Veterans Affairs that the
15-29 veteran has incurred a permanent service-connected disability, which
15-30 shows the percentage of that disability; and
15-31 (b) Any one of the following:
15-32 (1) An honorable discharge;
15-33 (2) A certificate of satisfactory service; or
15-34 (3) A certified copy of either of these documents.
15-35 5. A surviving spouse claiming an exemption pursuant to this section
15-36 must file with the department in the county where the exemption is claimed
15-37 an affidavit declaring that:
15-38 (a) The surviving spouse was married to and living with the disabled
15-39 veteran for the 5 years preceding his death;
15-40 (b) The disabled veteran was eligible for the exemption at the time of
15-41 his death; and
15-42 (c) The surviving spouse has not remarried.
15-43 The affidavit required by this subsection is in addition to the certification
15-44 required pursuant to subsections 3 and 4. After the filing of the original
15-45 affidavit required by this subsection, the county assessor shall mail a form
15-46 for renewal of the exemption to the person each year following a year in
15-47 which the exemption was allowed for that person. The form must be
15-48 designed to facilitate its return by mail by the person claiming the
15-49 exemption.
16-1 6. If a tax exemption is allowed under this section, the claimant is not
16-2 entitled to an exemption under NRS 371.103.
16-3 7. If any person makes a false affidavit or produces false proof to the
16-4 department, and as a result of the false affidavit or false proof the person is
16-5 allowed a tax exemption to which he is not entitled, he is guilty of a gross
16-6 misdemeanor.
16-7 8. Beginning with the 2005-2006 fiscal year, the monetary amounts
16-8 in subsections 1 and 2 must be adjusted for each fiscal year by adding to
16-9 each amount the product of the amount multiplied by the percentage
16-10 increase in the Consumer Price Index (All Items) from December 2003 to
16-11 the December preceding the fiscal year for which the adjustment is
16-12 calculated.
16-13 Sec. 15. 1. This section and sections 1, 3, 5, 7, 9 and 11 of this act
16-14 become effective on July 1, 2001.
16-15 2. Section 13 of this act becomes effective at 12:01 a.m. on July 1,
16-16 2001.
16-17 3. Sections 2, 4, 6, 8, 10, 12 and 14 of this act become effective on
16-18 July 1, 2004.
16-19 H