reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.043 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.043 - "Taxable value" defined.

Taxable value means:  1. The value of property of an interstate or intercounty nature determined in the manner provided in NRS 361.320 or 361.323.  2. The value of all other property determined in the manner provided in NRS 361.227.  (Added to NRS by 1981, 787; A 1983, 548; 1985, 1182; 1999, 1269)
NV Rev Stat § 361.0435 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0435 - County assessor: Dissemination to public of information concerning taxation of property.

  1. A county assessor may, by regular mail, electronic means or any other means the assessor deems appropriate, disseminate information to the public concerning the taxation of property, including, without limitation, information relating to the valuation and assessment of property, exemptions from taxation, the declaration of a homestead and programs for the assistance of senior citizens.  2. Any information provided pursuant to subsection 1 must, to the extent practicable, be in a form that is easily understood and readily accessible to the public.  (Added to NRS by 2007, 1875)
NV Rev Stat § 361.044 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.044 - County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.

Except as otherwise provided in NRS 239.0115 and 360.250 and except for information required to be transmitted to the Department, each county assessor shall, at the request of a taxpayer, keep any proprietary information concerning the taxpayer received pursuant to this chapter confidential.  (Added to NRS by 1997, 1568; A 2007, 2091)
NV Rev Stat § 361.0445 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0445 - Provision of certain information regarding property taxes on Internet.

  1. The Department shall, to the extent feasible, provide information on its website or other Internet site concerning property taxes, including, without limitation:  (a) A description of the assessment process;  (b) An explanation of the manner in which property taxes are calculated;  (c) The rates of taxes imposed by various taxing entities; and  (d) The revenues generated by those taxes.  2. The information provided pursuant to subsection 1 must, to the extent practicable, be in a form that is easily understood and readily accessible to the public. The Department shall coordinate with each county in this State to disseminate information concerning property taxes and revenue including, without limitation, by providing links from the website or other Internet site maintained pursuant to subsection 1 to similar websites or other Internet sites maintained by counties in this State.  3. Each county assessor and county treasurer shall, to the extent feasible, provide on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the county assessor or treasurer, information that is similar to the information provided by the Department pursuant to subsection 1. The information must, to the extent practicable, be in a form that is easily understood and readily accessible to the public.  4. The Department and each county shall update and upgrade the websites or other Internet sites maintained pursuant to this section to the extent necessary to improve the quantity, quality and accessibility of the information provided to the public on the Internet.  (Added to NRS by 2005, 1506)
NV Rev Stat § 361.0447 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0447 - Report to county treasurer of change in ownership of residential real property.

A county assessor shall, not less than once every 30 business days, provide a report to the county treasurer that identifies each change in ownership of residential real property that has taken place within the county since the previous report.  (Added to NRS by 2019, 644)
NV Rev Stat § 361.045 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.045 - Taxable property.

Except as otherwise provided by law, all property of every kind and nature whatever within this state shall be subject to taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340]
NV Rev Stat § 361.050 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.050 - United States property exempted.

All lands and other property owned by the United States, not taxable because of the Constitution or laws of the United States, shall be exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340]
NV Rev Stat § 361.055 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.055 - Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

  1. All lands and other property owned by the State are exempt from taxation, except real property acquired by the State of Nevada and assigned to the Department of Wildlife which is or was subject to taxation under the provisions of this chapter at the time of acquisition.  2. In lieu of payment of taxes on each parcel of real property acquired by it which is subject to assessment and taxation pursuant to subsection 1, the Department of Wildlife shall make annual payments to the county tax receiver of the county wherein each such parcel of real property is located of an amount equal to the total taxes levied and assessed against each such parcel of real property in the year in which title to it was acquired by the State of Nevada.  3. Such payments in lieu of taxes must be collected and accounted for in the same manner as taxes levied and assessed against real property pursuant to this chapter are collected and accounted for.  4. Money received pursuant to this section must be apportioned each year to the counties, school districts and cities wherein each such parcel of real property is located in the proportion that the tax rate of each such political subdivision bears to the total combined tax rate in effect for that year.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1959, 282; 1969, 997, 1560; 1977, 1400; 1979, 908; 1981, 630; 1993, 1573; 2003, 1561)
NV Rev Stat § 361.060 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.060 - Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

  1. All lands and other property owned by the Nevada Rural Housing Authority or any county, domestic municipal corporation, irrigation drainage or reclamation district or town in this state are exempt from taxation, except as otherwise provided in NRS 539.213 with respect to certain community pastures.  2. Real property acquired on or after July 1, 2003, by a conservation district pursuant to NRS 548.393 is exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1967, 1125; 1995, 816; 2003, 1683)
NV Rev Stat § 361.0605 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0605 - Property related to public use of privately owned park exempted; exclusion.

  1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, whether or not the park is owned or operated by a local government.  2. The real property and improvements of a privately owned park which, pursuant to an agreement with a local government, are used by the public without charge, excluding areas from which income is derived, are exempt from taxation.  (Added to NRS by 1995, 1881)
NV Rev Stat § 361.061 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.061 - Property related to public use of privately owned airport exempted; exclusion.

  1. The acquisition, improvement or use of land by the public as an airport is a municipal purpose, whether or not the airport is owned or operated by a local government.  2. The real property and improvements of a privately owned airport which are used by the public without charge, including areas used for taking off, landing and taxiing but excluding areas from which income is derived, are exempt from taxation.  (Added to NRS by 1985, 869)
NV Rev Stat § 361.062 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.062 - Property of trusts for furtherance of public functions exempted.

All property, both real and personal, of a trust created for the benefit and furtherance of any public function pursuant to the provisions of general or special law is exempt from taxation; but moneys in lieu of taxes may be paid to the beneficiary pursuant to any agreement contained in the instrument creating the trust.  (Added to NRS by 1971, 1036; A 1975, 1408)
NV Rev Stat § 361.065 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.065 - Property of school districts and charter schools exempted.

All lots, buildings and other school property owned by any legally created school district or a charter school within the State and devoted to public school purposes are exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1979, 1642; 2001, 3165; 2015, 3819; 2019, 2018, 2079)
NV Rev Stat § 361.067 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.067 - Vehicles exempted.

All vehicles, as defined in NRS 371.020, are exempt from taxation under the provisions of this chapter, except mobile homes which constitute "real estate" or "real property."  (Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744)
NV Rev Stat § 361.0683 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0683 - Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.]

  1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754, apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter on personal property located at the data center.  2. If a partial abatement from the taxes imposed by this chapter on personal property located at the data center is approved by the Office of Economic Development pursuant to NRS 360.754:  (a) The partial abatement must:  (1) For an applicant seeking an abatement pursuant to paragraph (d) of subsection 2 of NRS 360.754:  (I) Be for a duration of at least 1 year but not more than 10 years; and  (II) Not exceed 75 percent of the taxes payable by the data center each year pursuant to this chapter on personal property located at the data center;  (2) For an applicant seeking an abatement pursuant to paragraph (e) of subsection 2 of NRS 360.754:  (I) Be for a duration of at least 10 years but not more than 20 years; and  (II) Subject to any limitation on the abatement set forth in NRS 360.750, not exceed 75 percent of the taxes payable by the data center each year pursuant to this chapter on personal property located at the data center; and  (3) Be administered and carried out in the manner set forth in NRS 360.754.  (b) The Executive Director of the Office of Economic Development shall notify the county assessor of each county in which the data center is located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office granted and the applicability of the partial abatement to any colocated business. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a data center qualifies for a partial abatement during the current fiscal year as to whether the data center or any colocated business is still eligible for the partial abatement in the next succeeding fiscal year.  3. As used in this section:  (a) "Colocated business" has the meaning ascribed to it in NRS 360.754.  (b) "Data center" has the meaning ascribed to it in NRS 360.754.  (Added to NRS by 2015, 3048)
NV Rev Stat § 361.0687 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.0687 - Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]

  1. A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter.  2. For a business to qualify pursuant to NRS 360.750 for a partial abatement from the taxes imposed by this chapter, the Office of Economic Development must determine that, in addition to meeting the other requirements set forth in subsection 2 of that section:  (a) Except as otherwise provided in paragraph (b), if the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business will make a capital investment in the county of at least $5,000,000 if the business is an industrial or manufacturing business or at least $1,000,000 if the business is not an industrial or manufacturing business.   (b) If the business is a new business in a county whose population is less than 100,000, in an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or in a city whose population is less than 60,000, the business will make a capital investment in the county of at least $1,000,000 if the business is an industrial or manufacturing business or at least $250,000 if the business is not an industrial or manufacturing business.  3. Except as otherwise provided in NRS 701A.210, if a partial abatement from the taxes imposed by this chapter is approved by the Office of Economic Development pursuant to NRS 360.750:  (a) The partial abatement must:  (1) Be for a duration of at least 1 year but not more than 10 years;   (2) Subject to any limitation on the abatement set forth in NRS 360.750, not exceed 50 percent of the taxes on personal property payable by a business each year pursuant to this chapter; and  (3) Be administered and carried out in the manner set forth in NRS 360.750.  (b) The Executive Director of the Office of Economic Development shall notify the county assessor of the county in which the business is located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office granted. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a business qualifies for a partial abatement during the current fiscal year as to whether the business is still eligible for the partial abatement in the next succeeding fiscal year.  (Added to NRS by 1997, 3310; A 1999, 1743; 2001, 1580, 1581, 1983; 2003, 56, 2923, 2927; 2005, 1513, 1515; 2007, 3381, 3383; 2011, 3466; 2013, 27th Special Session, 15, 16; 2015, 1072; 2017, 3806, effective July 1, 2032)
NV Rev Stat § 361.069 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.069 - Household goods and furniture exempted; exclusion of rental property.

  1. Except as otherwise provided in this section, household goods and furniture are exempt from taxation.  2. Except as otherwise provided in subsection 3, appliances and furniture which are owned by a person who engages in the business of renting the appliances or furniture to other persons are not exempt from taxation.  3. Except as otherwise provided in this subsection, the assessment of rented or leased appliances or furniture, or both, of a time-share project governed by the provisions of chapter 119A of NRS, which contains five or more units, must be reduced by a percentage equal to the average percentage of time that all of the units are occupied by an owner of a time share in the project. If the units of the time-share project are occupied by owners of time shares in the project for an average of more than 90 percent of the fiscal year, the rented or leased appliances or furniture, or both, are exempt from taxation. As used in this subsection:  (a) "Owner" has the meaning ascribed to it in NRS 119A.056.  (b) "Unit" has the meaning ascribed to it in NRS 119A.160.  4. As used in this section:  (a) "Household goods and furniture" includes, without limitation, the following items if used in a residence:  (1) Clothing;  (2) Personal effects;  (3) Gold and silver;  (4) Jewelry;  (5) Appliances that are not attached to real property or a mobile or manufactured home;  (6) Furniture;  (7) Recreational equipment not required by NRS to be registered; and  (8) Portable goods and storage sheds and other household equipment.  (b) "Engages in the business of renting appliances or furniture" means:  (1) Renting or leasing appliances or furniture, or both, to other persons not in conjunction with the rental or lease of a dwelling unit; or  (2) Renting or leasing appliances or furniture, or both, to other persons in conjunction with the rental or lease of a dwelling unit located in a complex containing five or more dwelling units which are rented or leased by the owner to other persons in conjunction with appliances or furniture, or both.  (Added to NRS by 1979, 1233; A 1983, 1192; 1989, 169; 1997, 1569; 2001, 1545; 2005, 2648)
NV Rev Stat § 361.070 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.070 - Drainage ditches, canals and irrigation systems exempted.

  1. Drainage ditches and canals, together with the lands which are included in the rights-of-way of the ditch or canal, are exempted from taxation and must be excluded from the assessed value of the parcel unless otherwise requested by the owner of the property.  2. Each part of a permanently installed irrigation system of pipes or concrete linings of ditches and headgates to increase efficiency and conservation in the use of water, when the water is to be used for irrigation and agricultural purposes on land devoted to agricultural purposes by the owner of the pipes or concrete linings is exempted from taxation and must be excluded from the assessed value of the parcel.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1989, 1817; 1991, 2090)
NV Rev Stat § 361.073 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.073 - Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.

All real and personal property of a water users’ nonprofit association or of a water users’ nonprofit cooperative corporation within the State of Nevada is exempt from taxation, but such property shall be taxed when it is used for any purpose other than carrying out the legitimate functions of such nonprofit association or of a water users’ nonprofit cooperative corporation.  (Added to NRS by 1969, 1422)
NV Rev Stat § 361.075 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.075 - Exemption of unpatented mines and mining claims.

Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to:  1. Exempt from taxation possessory claims to the public lands of the United States or of this state, or improvements thereon, or the proceeds of the mines; and  2. Interfere with the primary title to the lands belonging to the United States.  [Part 1:344:1953; A 1954, 29; 1955, 340]
NV Rev Stat § 361.077 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.077 - Exemption of property used for control of air or water pollution.

  1. All property, both real and personal, is exempt from taxation to the extent that the property is used as a facility, device or method for the control of air or water pollution.  2. As used in this section, "facility, device or method for the control of air or water pollution" means any land, structure, building, installation, excavation, machinery, equipment or device or any addition to, reconstruction, replacement, or improvement of land or an existing structure, building, installation, excavation, machinery, equipment or device used, constructed, acquired or installed after January 1, 1965, if the primary purpose of the use, construction, acquisition or installation is compliance with law or standards required by any environmental protection agency, authorized by and acting under the authority of the United States or the State of Nevada or any of its political subdivisions, for the prevention, control or reduction of air or water pollution.  3. As used in this section, "facility, device or method for the control of air or water pollution" does not include:  (a) Air conditioners, septic tanks or other facilities for human waste, nor any property installed, constructed or used for the moving of sewage to the collection facilities of a public or quasi-public sewage system.  (b) Any facility or device having a value of less than $1,000 at the time of its construction, installation or first use.  (c) Any facility or device which produces a net profit to the owner or operator thereof from the recovery and sale or use of a tangible product or by-product, nor does it include a facility or device which, when installed and operating, results in a net reduction of operating costs.  4. The exemption may be allowed only to a person who files an affidavit declaring that the property for which the exemption is being sought meets the requirements of subsection 1. The affidavit must be filed with the claim for the exemption pursuant to NRS 361.155.  5. The Department shall prepare and publish a report each fiscal year showing:  (a) The assessed value of properties within each county which are exempt from taxation under this section;  (b) The loss in tax revenues to the State General Fund and to each local taxing entity from the exemption; and  (c) Such other information as the Department may deem relevant to indicate the effect of the loss of tax revenue on the State and on local taxing entities.  Each county assessor shall provide the Department with the data it needs to complete the report required by this section.  (Added to NRS by 1973, 348; A 1975, 243, 328, 1752; 1987, 811; 1989, 1817; 1991, 2090)
NV Rev Stat § 361.078 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout.

  1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property:  (a) Is owned and occupied by a resident of this state;  (b) Contains a shelter for protection against radioactive fallout;  (c) The shelter has sufficient space to protect the number of persons who normally occupy the residence; and  (d) The shelter provides at least 40 times more protection against radiation to a person inside the shelter than to a person outside the shelter.  2. Any person claiming this exemption must file with the county assessor an affidavit declaring that:  (a) The person is a resident of the State of Nevada;  (b) The shelter meets the requirements of subsection 1; and  (c) The person has not claimed a similar exemption for the current year in any other county in this state.  (Added to NRS by 1981, 1179)