reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.7366 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7366 - "Income" defined.

Income means adjusted gross income, as defined in the Internal Revenue Code, and includes:  1. Tax-free interest;  2. The untaxed portion of a pension or annuity;  3. Railroad retirement benefits;  4. Veterans’ pensions and compensation;  5. Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for the aged and disabled;  6. Public welfare payments, including allowances for shelter;  7. Unemployment insurance benefits;  8. Payments for lost time;  9. Payments received from disability insurance;  10. Disability payments received pursuant to workers’ compensation insurance;  11. Alimony;  12. Support payments;  13. Allowances received by dependents of servicemen and servicewomen;  14. The amount of recognized capital gains and losses excluded from adjusted gross income;  15. Life insurance proceeds in excess of $5,000;  16. Bequests and inheritances; and  17. Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Department specifies by regulation.  (Added to NRS by 2003, 1620)
NV Rev Stat § 361.7368 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7368 - "Occupied by the owner" defined.

Occupied by the owner means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or more of the owners, and not rented, leased or otherwise made available for exclusive occupancy by a person other than an owner or the owners.  (Added to NRS by 2003, 1620)
NV Rev Stat § 361.737 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.737 - "Property tax accrued" defined.

Property tax accrued means property taxes, excluding special assessments, delinquent taxes and interest, levied on a claimant’s single-family residence located in this state.  (Added to NRS by 2003, 1621)
NV Rev Stat § 361.7372 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7372 - "Single-family residence" defined.

Single-family residence includes:  1. A single dwelling unit and all land appurtenant thereto.  2. An individually owned residential unit that is an integral part of a larger complex and all land included in the assessed valuation of the individually owned unit.  (Added to NRS by 2003, 1621)
NV Rev Stat § 361.7374 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7374 - Powers and duties of Department.

  1. The Department is responsible for the administration of the provisions of NRS 361.736 to 361.7398, inclusive.  2. The Department may:  (a) Prescribe the content and form of claims and approve any form used by a county treasurer.  (b) Designate the information required to be submitted for substantiation of claims.  (c) Establish criteria for determining the circumstances under which a claim may be filed by one of two eligible persons.  (d) Prescribe that a claimant’s ownership of his or her single-family residence must be shown of record.  (e) Verify and audit any claims, statements or other records made pursuant to the provisions of NRS 361.736 to 361.7398, inclusive.  (f) Adopt regulations to ensure the confidentiality of information provided by claimants.  (g) Adopt such other regulations as may be required to carry out the provisions of NRS 361.736 to 361.7398, inclusive.  (Added to NRS by 2003, 1623)
NV Rev Stat § 361.7376 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7376 - Eligibility to file claim for postponement; maximum amount that may be postponed.

  1. The owner of a single-family residence may file a claim to postpone the payment of all or any part of the property tax accrued against his or her residence if:  (a) The residence is placed upon the secured or unsecured tax roll and has an assessed value of not more than $175,000;  (b) He or she or any other owner of the residence does not own any other real property in this state that has an assessed value of more than $30,000;  (c) The residence has been occupied by the owner for at least 6 months;  (d) The owner is not the subject of any proceeding for bankruptcy;  (e) The owner owes no delinquent property taxes on the residence for a year other than the year in which the application is submitted;  (f) The owner has suffered severe economic hardship that was caused by circumstances beyond his or her control, including, without limitation, an illness or a disability that is expected to last for a continuous period of at least 12 months; and  (g) The total annual income of the members of the owner’s household is at or below the federally designated level signifying poverty.  2. The amount of property tax that may be postponed pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, may not exceed the amount of property tax that will accrue against the single-family residence in the succeeding 3 fiscal years.  (Added to NRS by 2003, 1621)
NV Rev Stat § 361.7378 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7378 - Determination of claimant for household.

If two or more members of a household are eligible to file a claim pursuant to NRS 361.738, the members may determine between themselves who will be the claimant. If they are unable to agree, the matter must be referred to the Nevada Tax Commission and its decision is final. Only one claim may be filed for any household.  (Added to NRS by 2003, 1621)
NV Rev Stat § 361.738 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.738 - Filing, form, contents and execution of claims; availability of forms.

  1. A claim must be filed with the county treasurer of the county in which the claimant’s single-family residence is located.  2. The claim must be made under oath and filed in such form and content, and be accompanied by such information, as the Department may prescribe to determine the eligibility of the claimant to file the claim.  3. The claim must be signed by:  (a) The owner or owners of the property;  (b) Any person of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a); or  (c) The guardian or conservator of any person described in paragraph (a) or the executor or administrator of such a person’s estate.  4. The Department or county treasurer shall provide the appropriate form for filing such a claim to each claimant.  (Added to NRS by 2003, 1621)
NV Rev Stat § 361.7382 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7382 - Action by county treasurer on claims; review of decisions on claims.

  1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine:  (a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence;  (b) The amount of property tax, if any, that will be postponed; and  (c) The period for which the property tax will be postponed.  2. The county treasurer shall notify the claimant of his or her decision by first-class mail.  3. Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision.  4. Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review.  (Added to NRS by 2003, 1622)
NV Rev Stat § 361.7384 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7384 - Confidentiality of information contained in claims.

Except as otherwise provided by specific statute, no person may publish, disclose or use any personal or confidential information contained in a claim except for purposes connected with the administration of the provisions of NRS 361.736 to 361.7398, inclusive.  (Added to NRS by 2003, 1623)
NV Rev Stat § 361.7386 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7386 - Issuance, contents and recording of certificates of eligibility.

  1. If a claim is approved, the county treasurer of the county in which the single-family residence is located shall issue to the claimant a certificate of eligibility. The certificate must be in a form prescribed by the Department and include:  (a) The name of the claimant;  (b) A legal description of the single-family residence for which the claimant filed the claim;  (c) The amount of the property tax accrued against the single-family residence that will be postponed;  (d) The period for which the property tax will be postponed; and  (e) Such other information as the Department may require.  2. The county treasurer shall cause to be recorded with the county recorder of the county in which the single-family residence is located a copy of the certificate of eligibility issued pursuant to subsection 1 within 10 days after the claim is approved. The postponement of the payment of the taxes becomes effective on the date on which the certificate is filed with the county recorder.  (Added to NRS by 2003, 1622)
NV Rev Stat § 361.7388 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7388 - Accrual of interest on amounts postponed.

Interest accrues on the amount of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, at the rate of 6 percent of the total amount postponed as of the date the postponed taxes are paid or become due and payable. Except as otherwise provided in subsection 9 of NRS 361.483, no other penalties or interest accrue during the period of postponement.  (Added to NRS by 2003, 1622)
NV Rev Stat § 361.739 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts.

  1. Any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, is a perpetual lien against the single-family residence on which it accrued until the tax and any penalties and interest which may accrue thereon are paid.  2. The lien attaches from the date on which a certificate of eligibility is recorded with the county recorder of the county in which the single-family residence is located pursuant to NRS 361.7386.  3. The property tax postponed must be collected in the manner provided in this chapter for all taxable property in this state upon becoming due and payable pursuant to NRS 361.736 to 361.7398, inclusive.  (Added to NRS by 2003, 1622)
NV Rev Stat § 361.7392 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7392 - Submission of request for statement of amount postponed; preparation and provision of statement.

A claimant who has postponed the payment of property tax pursuant to NRS 361.736 to 361.7398, inclusive, may submit to the county treasurer of the county in which the single-family residence is located a request for a statement of the total amount postponed as of the date of the request and the interest accrued thereon. Upon the receipt of such a request, the county treasurer shall prepare such a statement and provide the claimant with a copy of the statement.  (Added to NRS by 2003, 1622)
NV Rev Stat § 361.7394 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7394 - Time when postponed amounts become due; payments authorized before amounts become due.

  1. Except as otherwise provided in NRS 361.7396, the payment of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, becomes due and payable:  (a) If the single-family residence ceases to be occupied by the claimant, or the claimant sells or otherwise disposes of his or her possessory interest in the residence;  (b) If the claimant allows any property tax that has not been postponed on the single-family residence to become delinquent during the period of postponement;  (c) When the period for which the property tax will be postponed expires, as indicated in the claimant’s certificate of eligibility; or  (d) If the claimant dies. If a surviving spouse or other member of the household is eligible to file a claim to postpone the payment of property tax accrued on the single-family residence continues to occupy the residence, the amounts postponed are not due unless that member of the household dies or ceases to occupy the residence.  2. Payments on the amount of property tax postponed may be made before they become due and payable.  (Added to NRS by 2003, 1623)
NV Rev Stat § 361.7396 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7396 - Denial or revocation of claims; penalty and assessment upon revocation.

A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.  (Added to NRS by 2003, 1623)
NV Rev Stat § 361.7398 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7398 - Criminal penalty.

Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself or any other person the postponed payment of property tax pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, is guilty of a gross misdemeanor.  (Added to NRS by 2003, 1623)
NV Rev Stat § 361.745 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.745 - Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

  1. On the third Mondays of July, October, January and April of each year, each county treasurer shall deposit with the State Controller all money which has come into his or her hands as county treasurer for the use and benefit of the State.  2. Each county treasurer shall hold himself or herself in readiness to settle and pay all money in his or her hands belonging to the State at all other times whenever required to do so by order signed by the State Controller, who is authorized to draw such an order whenever he or she deems it necessary.  [2:183:1917; 1919 RL p. 2997; NCL § 6532] — (NRS A 1977, 562; 1991, 169; 2001, 2925)
NV Rev Stat § 361.755 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.755 - Apportionment of taxes by county treasurers.

  1. At least once each quarter and at such intervals as may be required by the board of county commissioners, the county treasurer shall apportion all the money that he or she has received as ex officio tax receiver since the last apportionment into several funds, as provided by law, and make out a statement of the apportionment under oath and transmit the statement to the county auditor and to the governing body of each local government entitled to receive an apportionment of the taxes collected. The county auditor shall file a copy of the statement in his or her office.  2. A local government that receives an apportionment from the county treasurer may not submit a claim for interest earned in a prior fiscal year on the money apportioned, unless the claim is based solely upon an error in the calculation of the money apportioned in that prior fiscal year.  [30:344:1953] — (NRS A 1997, 3081, 3337; 1999, 637)
NV Rev Stat § 361.765 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.765 - Correction of clerical and typographical errors on tax rolls.

  1. If a clerical or typographical error or errors appear upon the real or personal property tax roll of any county which have not been corrected by any officer or board vested by law with the duty of correcting such errors, the county assessor of the county upon whose tax roll such errors appear shall make a report thereof to the board of county commissioners of the county.  2. The board of county commissioners shall thereupon examine the error or errors so reported, together with such evidence as may be presented in connection therewith, and, if satisfied that the errors or any of them are purely clerical or typographical shall:  (a) By an order entered in the minutes of the board authorize and direct the county treasurer to correct the error or errors so reported so as to conform to the true assessment; and  (b) Deliver a copy of the order to the county treasurer, who shall thereupon make the corrections and change the tax roll or rolls in conformity therewith.  3. If it appears that corrections of mathematical or typographical errors on the tax roll are necessary, the county assessor may, with the concurrence of the county treasurer, make corrections in the assessed valuation of any property within the county. When such corrections are made, the county treasurer shall make such adjustments as are necessary to the tax rolls for fiscal years within 3 years after the fiscal year for which the corrections were made. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.  4. At the end of each fiscal year the county treasurer shall report to the board of county commissioners all corrections made under subsection 3 during such fiscal year. The board of county commissioners shall approve or disapprove each correction reported. The county treasurer shall make any adjustments to the tax rolls made necessary by the disapproval by the board of county commissioners of any corrections made.  [1:70:1949; 1943 NCL § 1930.01] — (NRS A 1969, 629; 1997, 1580)
NV Rev Stat § 361.767 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.767 - Assessment of personal property that was not assessed or was underassessed.

  1. If the county assessor determines that certain personal property was not assessed, the assessor may assess the property based upon its taxable value in the year in which it was not assessed.  2. If the county assessor determines that certain personal property was underassessed because it was incorrectly reported by the owner, the assessor may assess the property based upon its taxable value in the year in which it was underassessed. He or she may then send an additional tax bill for an amount which represents the difference between the reported value and the taxable value for each year.  3. The assessments provided for in subsections 1 and 2 may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due. The tax bill must specify the fiscal year for which the tax is due and the applicable rate and whether it is for property which was not assessed or for property which was underassessed.  4. If property is not assessed or is underassessed because the owner submitted an incorrect written statement or failed to submit a written statement required pursuant to subsection 1 of NRS 361.265, there must be added to the taxes due a penalty in the amount of 20 percent of the tax for each year the property was not assessed or was underassessed. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.  (Added to NRS by 1987, 530; A 1999, 2774)
NV Rev Stat § 361.768 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.768 - Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.

  1. If an overassessment of real or personal property appears upon the secured tax roll of any county because of a factual error concerning its existence, size, quantity, age, use or zoning or legal or physical restrictions on its use within 3 years after the end of the fiscal year for which the assessment was made, the county assessor shall make a report thereof to the board of county commissioners of the county.  2. The board of county commissioners shall examine the error so reported, together with any evidence presented and, if satisfied that the error is factual, shall:  (a) By an order entered in the minutes of the board, direct the county treasurer to correct the error; and  (b) Deliver a copy of the order to the county treasurer, who shall make the necessary adjustments to the tax bill and correct the secured tax roll. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.  3. Partial or complete destruction of a real property improvement or of personal property may be adjusted pro rata if the destruction occurred on or after the lien date and the property was rendered unusable or uninhabitable for a period of not less than 90 consecutive days. The adjustments may be made in the form of a credit on taxes due or a refund if taxes have been paid for the period. The county assessor shall notify the county treasurer of each adjustment. The county assessor shall report recommended adjustments to the board of county commissioners no later than June 30 of each fiscal year.  (Added to NRS by 1987, 530; A 1989, 1822; 1991, 2100; 1993, 97; 1997, 1581; 2003, 2772)
NV Rev Stat § 361.769 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.769 - Assessment of real property not on secured roll.

  1. The county assessor of any county in which real property is located which is not on the secured roll shall assess the property and petition the appropriate board of equalization to place the property on the secured roll for the next tax year. The taxes for the current year and any prior year must be calculated and collected in the same manner as if the property had been assessed in those years and placed on the secured roll.  2. The assessment may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due.  3. The petition must be made to the:  (a) County board of equalization if the assessment is made on or after July 1 but before February 1; or  (b) State board of equalization if the assessment is made on or after February 1, but before July 1.  4. The county assessor shall give notice of the assessment by certified letter to the owner of the property on or before the date on which the petition is filed pursuant to subsection 1. The notice must include:  (a) A description of the property;  (b) The years for which the taxes were not paid;  (c) The assessed valuation of the property for each of the years stated in paragraph (b); and  (d) A statement informing the property owner of his or her right to appeal the assessed valuation at a hearing of the appropriate board of equalization.  (Added to NRS by 1987, 531; A 1989, 1822)
NV Rev Stat § 361.770 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.770 - Assessment of newly constructed real property as personal property when not assessed for current tax year.

  1. If newly constructed real property is not assessed on the secured assessment roll for the current tax year and the roll has been closed pursuant to NRS 361.310, the county assessor of any county wherein the property is located shall assess the property as personal property and give a receipt for the taxes paid thereon in the amount received by him or her. If the amount of the taxes exceeds $100, they may be paid in installments as provided in NRS 361.483 for property assessed upon the real property tax roll.  2. An assessment may be made at any time between July 1 and December 15. The receipt issued by the county assessor must specify the description of the property, together with the year for which the tax is paid.  3. Any taxes for property assessed pursuant to this section which become delinquent must be treated in the same manner as if the property had been placed on the secured roll.  4. The receipt issued by the county assessor is conclusive evidence for the payment of all taxes against the property described for the year named on the receipt and is a complete defense to any action for taxes which may be brought for the period covered by the receipt.  [1:244:1951] — (NRS A 1983, 686; 1987, 532; 1991, 2100; 1999, 203; 2001, 8)