Existing federal law authorizes the Secretary of the United States Department of Housing and Urban Development to provide assistance to public housing agencies for tenant-based assistance through the Housing Choice Voucher Program. (Section 8 of the United States Housing Act of 1937, 42 U.S.C. § 1437f) Section 1 of this bill provides an exemption from property taxes for an accessory dwelling unit if the accessory dwelling unit: (1) is rented or leased to a tenant receiving assistance under the Housing Choice Voucher Program pursuant to a lease which is for a period of not less than 12 consecutive months; (2) is located on the same parcel as a single-family residence which is the primary residence of the owner of the accessory dwelling unit; and (3) complies with all applicable local zoning laws. Section 1 requires a person claiming the exemption to annually file with the county assessor a verification from the appropriate public housing authority that: (1) the person has entered into a housing assistance payment contract; (2) the tenant is receiving assistance under the Housing Choice Voucher Program; and (3) the accessory dwelling unit meets the relevant federal housing quality standards. Section 1 prohibits the exemption from being granted for more than one accessory dwelling unit per parcel. Section 2 of this bill makes a conforming change to indicate the proper placement of section 1 in the Nevada Revised Statutes.

Statutes affected:
As Introduced: 361.160
Reprint 1: 361.160
BDR: 361.160