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 6 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 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; (3) complies with all applicable local zoning laws; and (4) if the parcel is located within a common-interest community, complies with all applicable covenants, conditions and restrictions of the community. Section 6 requires a person claiming the exemption to annually file with the county assessor: (1) certain verifications from the appropriate public housing authority; and (2) a copy of the lease. Section 6 also: (1) prohibits the exemption from being granted for more than one accessory dwelling unit per parcel; and (2) requires the county assessor to determine the value of the accessory dwelling unit based on the cost of replacing the accessory dwelling unit. Section 7 of this bill makes a conforming change to indicate the proper placement of section 6 in the Nevada Revised Statutes.

Statutes affected:
As Introduced: 278.010, 278.0235, 278.250
Reprint 1: 361.160