Existing law exempts from property taxes $1,000 of the assessed valuation of property, adjusted each fiscal year using the Consumer Price Index, in which a surviving spouse who is a resident of this State has an interest. (NRS 361.080) Existing law also exempts from property taxes $2,000 of the assessed valuation of property, as adjusted each fiscal year using the Consumer Price Index, in which a veteran who served on active duty under certain circumstances has an interest. (NRS 361.090) Section 1 of this bill expands this exemption so that a person who is a resident of this State and is the surviving spouse of such a veteran is entitled to the veteran's exemption from property taxes. Under section 1, the surviving spouse of a veteran who receives the veteran's exemption from property taxes would not be entitled to an additional exemption under existing law for surviving spouses. Existing law provides a partial exemption from property taxes for a veteran with a permanent service-connected disability, or the surviving spouse of such a veteran, and prohibits a person who claims this partial exemption as a disabled veteran from obtaining the other property tax exemption otherwise allowable for a veteran. Existing law, however, provides that a person who qualifies as both a veteran and also the surviving spouse of a veteran with a permanent service-connected disability may claim both of the veterans' exemptions from property taxes. (NRS 361.091) Section 2 of this bill: (1) maintains the authorization of a person who qualifies as a veteran and also as the surviving spouse of a veteran with a permanent service-connected disability to claim both the exemption for veterans and the exemption for surviving spouses of veterans with a permanent service-connected disability; and (2) provides that a person who is the surviving spouse of a veteran with a service-connected disability, but who does not qualify as a veteran, is not entitled to an additional exemption as the surviving spouse of a veteran pursuant to section 1 if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability. Existing law provides an exemption from the governmental services taxes otherwise due on the vehicle of a surviving spouse, to the extent of $1,000 of the determined valuation, as adjusted each fiscal year using the Consumer Price Index. (NRS 371.101) Under existing law, a veteran who served on active duty under certain circumstances is entitled to an exemption from the governmental services taxes otherwise due on a vehicle of the veteran, to the extent of $2,000 of the determined valuation, as adjusted each fiscal year using the Consumer Price Index. (NRS 371.103) Section 4 of this bill expands this exemption so that a person who is a resident of this State and is the surviving spouse of such a veteran is entitled to the veteran's exemption. Under section 4, the surviving spouse of a veteran who receives the veteran's exemption from the governmental services taxes would not be entitled to an additional exemption under existing law for surviving spouses. Existing law provides a partial exemption from governmental services taxes for a veteran with a permanent service-connected disability, or the surviving spouse of such a veteran, and prohibits a person who claims this partial exemption as a disabled veteran from obtaining the other exemption from governmental services taxes otherwise allowable for a veteran. Existing law, however, provides that a person who qualifies as both a veteran and the surviving spouse of a veteran with a permanent service-connected disability may claim both of the veterans' exemptions from governmental services taxes. (NRS 371.104) Section 5 of this bill: (1) maintains the authorization of a person who is a veteran and also the surviving spouse of a veteran with a permanent service-connected disability to claim both the exemption for veterans and the exemption for surviving spouses of veterans with a permanent service-connected disability; and (2) provides that a person who is the surviving spouse of a veteran with a service-connected disability, but who does not qualify as a veteran, is not entitled to an additional exemption as the surviving spouse of a veteran pursuant to section 4 if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability. Under existing law, the partial exemption from property taxes to which a surviving spouse or veteran is entitled is reduced to the extent of any partial exemption from governmental services taxes allowed for the surviving spouse or veteran. (NRS 361.1565) Section 3 of this bill provides that any exemption from property taxes to which a surviving spouse of a veteran is entitled pursuant to section 1 will be reduced to the extent of any partial exemption from governmental services taxes allowed to the surviving spouse pursuant to section 4.

Statutes affected:
As Introduced: 361.090, 361.091, 361.1565, 371.103, 371.104
BDR: 361.090, 361.091, 361.1565, 371.103, 371.104