reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.080 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.080 - Exemption of property of surviving spouses.

  1. The property of surviving spouses, not to exceed the amount of $1,000 assessed valuation, is exempt from taxation, but no such exemption may be allowed to anyone but a bona fide resident of this State, and must be allowed in but one county in this State to the same family.  2. For the purpose of this section, property in which the surviving spouse has any interest shall be deemed the property of the surviving spouse.  3. The person claiming such an exemption must file with the county assessor an affidavit declaring that the person is a bona fide resident of this State and that the exemption has been claimed in no other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.  4. A surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after any remarriage, even if the remarriage is later annulled.  5. If any person files a false affidavit or provides false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.  6. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1971, 142; 1973, 985; 1989, 713; 1999, 2769; 2001, 1546; 2003, 2749; 2005, 2649; 2007, 1876; 2011, 3515)
NV Rev Stat § 361.082 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.082 - Exemption of portions of qualified low-income housing projects.

  1. That portion of real property and tangible personal property which is used for housing and related facilities for persons with low incomes is exempt from taxation if the portion of property qualifies as a low-income unit and is part of a qualified low-income housing project that is funded in part by federal money appropriated pursuant to 42 U.S.C. §§ 12701 et seq. for the year in which the exemption applies.  2. The portion of a qualified low-income housing project that is entitled to the property tax exemption pursuant to subsection 1 must be determined by dividing the total assessed value of the housing project and the land upon which it is situated into the assessed value of the low-income units and related facilities that are occupied by or used exclusively for persons with low incomes.  3. The Nevada Tax Commission shall, by regulation, prescribe a form for an application for the exemption described in subsection 1. After an original application is filed, the county assessor of the county in which the housing project is located may mail a form for the renewal of the exemption to the owner of the housing project each year following a year in which the exemption was allowed for that project.  4. A renewal form returned to a county assessor must indicate the total number of units in the housing project and the number of units used for housing and related facilities for persons with low incomes. If the owner of a housing project fails to provide a properly completed renewal form to the county assessor of the county in which the project is located by the date required in NRS 361.155, except as otherwise provided in subsection 6 of that section, or fails to qualify for the exemption described in subsection 1, the owner is not entitled to the exemption in the following fiscal year.  5. As used in this section, the terms "low-income unit" and "qualified low-income housing project" have the meanings ascribed to them in 26 U.S.C. § 42.  (Added to NRS by 1991, 1945; A 2001, 839; 2003, 2749; 2007, 1877)
NV Rev Stat § 361.083 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.083 - Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.

The property on which stands a hospital or other charitable asylum for the care or relief of orphan children, or of sick, infirm or indigent persons, owned by a nonprofit corporation organized or existing pursuant to chapter 82 of NRS, together with the buildings, while occupied for those objects and purposes, is exempt from taxation.  (Added to NRS by 1991, 1314)
NV Rev Stat § 361.085 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.085 - Exemption of property of persons who are blind.

  1. The property of each person who is blind, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community property to the extent only of the interest therein of the person who is blind, but no such exemption may be allowed to anyone but a bona fide resident of this State, and must be allowed in but one county in this State on account of the same person.  2. The person claiming such an exemption must file with the county assessor an affidavit declaring that the person is a bona fide resident of the State of Nevada who meets all the other requirements for the exemption and that the exemption is not claimed in any other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.  3. Upon first claiming the exemption in a county the claimant shall furnish to the assessor a certificate of a licensed physician setting forth that the physician has examined the claimant and has found him or her to be a person who is blind.  4. If any person files a false affidavit or provides false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.  5. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.  6. As used in this section, "person who is blind" includes any person whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20°.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1959, 90; 1971, 142; 1973, 985; 1989, 714; 1995, 1087; 1999, 2769; 2003, 2750; 2005, 2650; 2007, 1877; 2011, 3515)
NV Rev Stat § 361.086 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.086 - Exemption of certain property used for housing elderly persons or persons with disabilities.

All real property and tangible personal property used exclusively for housing and related facilities for elderly persons or persons with disabilities are exempt from taxation if:  1. The property was wholly or partially financed by a loan under the Housing Act of 1959, as amended, 12 U.S.C. § 1701q; and  2. The property is owned or operated:  (a) By a nonprofit corporation organized under the laws of the State of Nevada; or  (b) By a nonprofit corporation organized under the laws of another state and qualified to do business as a nonprofit corporation under the laws of the State of Nevada.  (Added to NRS by 1981, 717)
NV Rev Stat § 361.087 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.087 - Exemption of residential improvements made to remove barriers to persons with disabilities.

  1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it.  2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to:  (a) Permanent ramps leading to entrances to the premises and between levels of the residence.  (b) Elevators installed in stairwells for the use of a person with a disability.  (c) Handrails installed in and about the residence, indoors and outdoors.  (d) Enlarged bathrooms and kitchens, and any special equipment installed in them for the benefit of a person with a disability.  (e) Other reasonable accommodations made for the comfort, convenience and safety of a person with a disability.  (Added to NRS by 1977, 385; A 1993, 47)
NV Rev Stat § 361.088 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.088 - Exemption of property of Nathan Adelson Hospice.

All real and personal property of the Nathan Adelson Hospice in the State of Nevada is exempt from taxation but that property must be taxed if it is used for any purpose other than carrying out the legitimate functions of a freestanding facility for hospice care.  (Added to NRS by 1983, 753; A 1989, 1034)
NV Rev Stat § 361.0905 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0905 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

  1. Any person who qualifies for an exemption pursuant to NRS 361.090 or 361.091 may, in lieu of claiming the exemption:  (a) Pay to the county tax receiver all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and  (b) Direct the county tax receiver to deposit that amount for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145.  2. Any person who wishes to waive his or her exemption pursuant to this section shall designate the amount to be credited to a Gift Account on a form provided by the Nevada Tax Commission.  3. The county tax receiver shall deposit any money received pursuant to this section with the State Treasurer for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145. The State Treasurer shall not accept more than a total of $2,000,000 for credit to a Gift Account pursuant to this section and NRS 371.1035 during any fiscal year.  (Added to NRS by 1995, 2295; A 2001, 1524; 2003, 2753, 2754; 2013, 2510)
NV Rev Stat § 361.095 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.095 - Exemptions of veterans’ organizations.

  1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts are exempt from taxation, but such an exemption must not exceed the sum of $10,000 assessed valuation to any one post or organization thereof.  2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used must be taxed.  3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.  4. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1971, 143; 1975, 507; 2001, 1528; 2005, 2653; 2007, 1881)
NV Rev Stat § 361.096 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.096 - Exemption of certain property leased or rented to charter school.

  1. All real and personal property that is leased or rented to a charter school is hereby deemed to be used for an educational purpose and is exempt from taxation. If the property is used partly for the lease or rental to a charter school and partly for other purposes, only the portion of the property that is used for the lease or rental to a charter school is exempt pursuant to this subsection.  2. To qualify for an exemption pursuant to subsection 1, the property owner must provide the county assessor with a copy of the lease or rental agreement indicating that:  (a) The property is leased or rented to the charter school; and  (b) The amount of payment required by the charter school pursuant to the agreement is reduced in an amount which is at least equal to the amount of the tax that would have been imposed if the property were not exempt pursuant to subsection 1.  (Added to NRS by 2001, 3165)
NV Rev Stat § 361.098 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.098 - Exemption of property of charitable foundations established by Board of Regents of University of Nevada.

All real and personal property owned by a charitable foundation established by the Board of Regents of the University of Nevada is exempt from taxation, but the property must be taxed when it is used for any purpose other than carrying out the legitimate functions of the foundation.  (Added to NRS by 1989, 262; A 1993, 397)
NV Rev Stat § 361.099 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.099 - Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.

All real and personal property which is leased or rented to the Nevada System of Higher Education for total consideration which is less than 10 percent of the fair market rental or lease value of the property is hereby deemed to be used for an educational purpose and is exempt from taxation.  (Added to NRS by 1995, 1888)
NV Rev Stat § 361.100 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.100 - Exemption of property of university fraternities and sororities.

All real property owned by any fraternity or sorority, or chapter thereof, which is composed of students of the University of Nevada, Reno, or the University of Nevada, Las Vegas, and used as a home for its members is exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1967, 982; 1969, 1432; 1979, 132; 1991, 2093)
NV Rev Stat § 361.105 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.105 - Exemptions of nonprofit private schools.

Nonprofit private schools, with lots appurtenant thereto and furniture and equipment, shall be exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340]
NV Rev Stat § 361.106 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.106 - Exemption of property of certain apprenticeship programs.

  1. Except as otherwise provided in subsection 2, the real and personal property of an apprenticeship program is exempt from taxation if the property is:  (a) Held in a trust created pursuant to 29 U.S.C. § 186; or  (b) Owned by a local or state apprenticeship committee and the apprenticeship program is:  (1) Operated by an organization which is qualified pursuant to 26 U.S.C. § 501(c)(3) or (5); and  (2) Registered and approved by the State Apprenticeship Council pursuant to chapter 610 of NRS.  2. If any property exempt from taxation pursuant to subsection 1 is used for a purpose other than that of the apprenticeship program required in subsection 1, and a rent or other valuable consideration is received for its use, the property must be taxed, unless the rent or other valuable consideration is paid or given by an organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)(3).  (Added to NRS by 1997, 1367; A 1999, 967; 2001, 68; 2007, 1722; 2009, 1854)
NV Rev Stat § 361.107 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.107 - Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

  1. Except as otherwise provided in subsection 2, all real and personal property of Pershing County Kids, Horses, Rodeo Inc. in the State of Nevada is exempt from taxation.  2. If any property exempt from taxation pursuant to subsection 1 is used for any purpose other than carrying out the legitimate functions of Pershing County Kids, Horses, Rodeo Inc., and a rent or other valuable consideration is received for its use, the property must be taxed, unless the rent or other valuable consideration is paid or given by an organization that qualifies as a tax exempt organization pursuant to 26 U.S.C. § 501(c)(3).  (Added to NRS by 1997, 200)
NV Rev Stat § 361.110 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.110 - Exemptions of certain organizations.

  1. Except as otherwise provided in subsection 2, the buildings, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto, of:  (a) The Nevada Museum of Art, Inc., the Boulder City Museum and Historical Association, the Young Men’s Christian Association, the Young Women’s Christian Association, the American National Red Cross or any of its chapters in the State of Nevada, the Salvation Army Corps, the Girl Scouts of America, the Camp Fire Girls, Inc., the Boy Scouts of America and the Sierra Arts Foundation are exempt from taxation.  (b) The Thunderbird Lodge Preservation Society are exempt from taxation through June 30, 2033.  2. If any property exempt from taxation pursuant to subsection 1 is used for purposes other than those of the organizations described in subsection 1, respectively, and a rent or other valuable consideration is received for its use, the property must be taxed, unless the rent or other valuable consideration is paid or given by an organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)(3).  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1963, 63; 1983, 913; 1985, 4; 1989, 8; 1995, 34; 2007, 2907; 2013, 317)
NV Rev Stat § 361.111 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.111 - Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

  1. Except as otherwise provided in subsections 2 and 3, all real property and improvements thereon acquired by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy are exempt from taxation if:  (a) The property is held for ultimate acquisition by the Federal Government, the State or a local governmental unit and:  (1) The Federal Government, the State or a local governmental unit has agreed, in writing, that acquisition of the property will be given serious consideration; and  (2) For property for which the State has given the statement required by subparagraph (1), the governing body of the county in which the property is located has approved the potential acquisition of the property by the State; or  (b) The property will be held indefinitely and vested in the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for the purposes of education, environmental protection or conservation.  2. When the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes of education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, the State or a local governmental unit, the property must be assessed at the rate set for first-class pasture by the Nevada Tax Commission for each year it was exempt pursuant to subsection 1 and the taxes must be collected as other taxes under this chapter are collected.  3. When the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes other than education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, the State or a local governmental unit, the tax imposed by this chapter must be assessed against the property for each year it was exempt pursuant to subsection 1 and collected in the manner provided in this chapter.  4. The Nevada Tax Commission shall adopt regulations specifying the criteria for determining when property is held by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for purposes of education, environmental protection or conservation.  (Added to NRS by 1969, 1111; A 1993, 2513; 1999, 1232; 2007, 1881; 2009, 572)
NV Rev Stat § 361.115 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.115 - Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.

All real and personal property of the Nevada Children’s Foundation, Inc., the Nevada Heritage Association, Inc., and the Habitat for Humanity International, that is located in the State of Nevada is exempt from taxation, but when and if such property is used for any purpose other than carrying out the legitimate functions of those organizations, such property must be taxed.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 2005, 2654)