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 provides that a person who is the surviving spouse of a veteran with a service-connected disability is not entitled to the additional exemption as the surviving spouse of a veteran under section 1 of this bill. Existing law provides an exemption from the governmental services taxes otherwise due on vehicles of surviving spouses, 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, veterans who served on active duty under certain circumstances are entitled to an exemption from the governmental services taxes otherwise due on vehicles of veterans, to the extent of $2,000 of the determined valuation, as adjusted each fiscal year using the Consumer Price Index. (NRS 371.103) Section 3 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 3, 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 4 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 is not entitled to an additional exemption as the surviving spouse of a veteran pursuant to section 3 of this bill. 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. Thus, 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 3. (NRS 361.1565)

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