reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.4727 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4727 - Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.

  1. A taxing entity may, if otherwise so authorized by law, increase the rate of an ad valorem tax imposed by or on behalf of that taxing entity for the payment of any obligations secured by the proceeds of that tax if:  (a) The taxing entity determines that the additional tax rate is necessary for the taxing entity to satisfy those obligations; and  (b) The additional tax rate is stated separately on the tax bill of each taxpayer, with a separate line that identifies the portion of the tax liability resulting from the additional levy.  2. For the purposes of subsection 1, an additional tax rate shall be deemed to be necessary to satisfy the obligations secured by the proceeds of an ad valorem tax if the rate of the ad valorem tax most recently levied for the payment of those obligations will not produce sufficient revenue, after considering the effect of the partial abatements from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 to satisfy those obligations during the next fiscal year.  3. Except as otherwise provided in this subsection, any increase in the rate of an ad valorem tax authorized pursuant to this section must be included in the calculation of the partial abatements from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724. An increase in the rate of an ad valorem tax authorized pursuant to this section is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 if the obligations for which that increase is imposed are issued:  (a) Before July 1, 2005; or  (b) On or after July 1, 2005, and, before the issuance of the obligations:  (1) The governing body of the taxing entity issuing the obligations makes a finding that no increase in the rate of an ad valorem tax is anticipated to be necessary for the payment of the obligations during the term thereof; and  (2) The debt management commission of the county in which the taxing entity is located approves that finding.  4. For the purposes of this section, "taxing entity" does not include the State.  (Added to NRS by 2005, 42; A 2005, 1753)
NV Rev Stat § 361.4728 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4728 - Levy of tax upon approval of voters at rate that is exempt from partial abatements.

  1. In addition or as an alternative to increasing the rate of an ad valorem tax pursuant to NRS 361.4727, a taxing entity may, if otherwise so authorized by law and upon the approval of a majority of the registered voters residing within the boundaries of the taxing entity and voting on the question, levy or require the levy on its behalf of an ad valorem tax at a rate that is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.  2. The exemption set forth in subsection 1 from the partial abatements provided in NRS 361.4722, 361.4723 and 361.4724 does not apply to any portion of a rate that was approved by the voters before April 6, 2005.  3. A question that is placed on the ballot pursuant to subsection 1:  (a) Must clearly indicate that any amount which is approved by the voters will be outside of the caps on an individual’s liability for ad valorem taxes; and  (b) May indicate that no additional taxes or tax levy will result from the approval of the question by the voters only if that approval will not result in a reduction of the revenue of any other taxing entity.  4. For the purpose of obtaining the exemption set forth in subsection 1, a question submitted pursuant to NRS 350.020, 354.59817, 387.3285 or 387.3287 may be combined into a single question with a question submitted pursuant to subsection 1. If a question submitted by or on behalf of a taxing entity pursuant to NRS 350.020 is combined into a single question with a question submitted pursuant to subsection 1 and the combined question is approved by a majority of the registered voters voting on the question, the amount of the tax which the governing body of that taxing entity determines to be needed from year to year to repay the principal of and interest on the amount of any general obligations approved pursuant to that question is, except as otherwise provided in subsection 2 or unless the question provides otherwise, exempt pursuant to subsection 1 from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.  5. For the purposes of this section, "taxing entity" does not include the State.  (Added to NRS by 2005, 42; A 2005, 1754)
NV Rev Stat § 361.47285 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.47285 - Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.

  1. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724, if a single-family residence that is the primary residence of the owner is partially or completely destroyed by a flood, fire, earthquake or other event for which a state of emergency or declaration of disaster was proclaimed by the Governor pursuant to NRS 414.070 and if, pursuant to NRS 361.084, the owner of the single-family residence is granted an exemption of a portion of the assessed value of the single-family residence, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the initial fiscal year for which the exemption applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724, as applicable, must be the amount determined for the fiscal year in which the single-family residence was partially or completely destroyed.  2. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724, if, pursuant to NRS 361.084, the owner of a single-family residence is granted an exemption of a portion of the assessed value of the single-family residence and, after the granting of the exemption, the single-family residence is sold or transferred in a transaction to which the provisions of chapter 375 of NRS apply, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the first fiscal year immediately following the sale or transfer of the single-family residence, the owner is entitled only to a partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 or 361.4724 in an amount equal to the amount of such a partial abatement to which the owner would have been entitled if the exemption were not granted and the provisions of subsection 1 were not applied.  3. As used in this section:  (a) "Primary residence of the owner" has the meaning ascribed to it in NRS 361.4723.  (b) "Single-family residence" has the meaning ascribed to it in NRS 361.4723.  (Added to NRS by 2017, 2296)
NV Rev Stat § 361.4729 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4729 - Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.

If the taxable value of an improvement to real property is reduced as a result of:  1. The partial or complete destruction or removal of the improvement; or  2. The correction pursuant to NRS 361.768 of an overassessment of the improvement because of a factual error,  then for the purpose of calculating the amount of any partial abatement to which the owner of the real property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the initial fiscal year for which that reduction in taxable value applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724, as applicable, must be reduced by the same percentage as the taxable value of the real property is reduced for that initial fiscal year as a result of the partial or complete destruction or removal of the improvement to the property or the correction of the overassessment of the improvement to the property.  (Added to NRS by 2009, 1216)
NV Rev Stat § 361.4732 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4732 - Effect of annexation of real property to taxing entity.

Except as otherwise required to carry out the provisions of NRS 361.4729 and any regulations adopted pursuant to NRS 361.4733, and notwithstanding any other provision of NRS 361.471 to 361.4735, inclusive, to the contrary, after a parcel or other taxable unit of real property is annexed to a taxing entity:  1. The amount otherwise required to be determined pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724 with respect to that property for the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the amount of ad valorem taxes which would have been levied on the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier, based upon the tax rates that would have applied to the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier and without regard to any exemptions from taxation that applied to the property for the immediately preceding fiscal year but do not apply to the property for the current fiscal year; and  2. For the purposes of any other calculations required pursuant to the provisions of NRS 361.471 to 361.4735, inclusive, the combined overlapping tax rate applicable to that property for the fiscal year immediately preceding the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the combined overlapping tax rate that would have applied to the property for that year if the annexation had occurred 1 year earlier.  (Added to NRS by 2005, 1743; A 2007, 1896; 2009, 1225)
NV Rev Stat § 361.4733 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4733 - Adoption of regulations by Committee on Local Government Finance.

  1. The Committee on Local Government Finance shall adopt:  (a) Such regulations as it determines to be appropriate to provide for the allocation among the appropriate taxing entities of the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724, in accordance with the principles that:  (1) Any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724 which is caused by an increase in the rate of taxes imposed by one or more taxing entities should be allocated to the taxing entities that would have received the benefit of that increase in proportion to the relative amount of benefit that otherwise would have been received from that increase;  (2) Any increase in the rate of ad valorem taxes imposed by a taxing entity should not affect the amount of ad valorem taxes received by other taxing entities, except for redevelopment agencies and tax increment areas whose property tax receipts depend on the tax rate of the taxing entity that increases its rate of taxes and whose territory is included, in whole or in part, in the territory of the taxing entity that increases its rate of taxes; and  (3) A taxing entity that does not increase its rate of ad valorem taxes should not be allocated any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724, except for any reduction caused by an increase in the assessed value of that parcel or other taxable unit of real property; and  (b) Subject to the principles set forth in paragraph (a):  (1) Such regulations as it determines to be appropriate for the administration and interpretation of the provisions of NRS 361.4732; and  (2) Regulations which provide methodologies for allocating among the appropriate taxing entities the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724 if the property is included in or excluded from the boundaries of a redevelopment area, tax increment area or taxing entity after June 14, 2005.  2. Any regulations adopted by the Committee on Local Government Finance pursuant to this section must be adopted in the manner prescribed for state agencies in chapter 233B of NRS.  (Added to NRS by 2005, 1743; A 2007, 1896, 1897)
NV Rev Stat § 361.4734 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4734 - Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

  1. A taxpayer who is aggrieved by a determination of the applicability of a partial abatement from taxation pursuant to NRS 361.4722, 361.4723 or 361.4724 may, if the property which is the subject of that determination:  (a) Is not valued pursuant to NRS 361.320 or 361.323, submit a written petition for the review of that determination to the county assessor of the county in which the property is located. The petition must be submitted on or before June 30 of the fiscal year for which the determination is effective. The county assessor shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision.  (b) Is valued pursuant to NRS 361.320 or 361.323, submit a written petition for the review of that determination to the Department. The Department shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision.  2. A taxpayer who is aggrieved by a decision rendered by a county assessor or the Department pursuant to subsection 1 may, within 30 days after receiving notice of that decision, appeal the decision to the Nevada Tax Commission.  3. A taxpayer who is aggrieved by a determination of the Nevada Tax Commission rendered on an appeal made pursuant to subsection 2 is entitled to a judicial review of that determination.  (Added to NRS by 2005, 1744; A 2007, 1898, 2504; 2009, 1226)
NV Rev Stat § 361.4735 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4735 - Penalty for false claim of partial abatement.

Any person who falsely claims to be entitled to a partial abatement from taxation pursuant to NRS 361.4723 or 361.4724 with the intent to evade the payment of the amount of ad valorem taxes required by law shall pay a penalty of three times the amount of the tax deficiency, in addition to the amount of the tax due and any other penalty provided by law.  (Added to NRS by 2005, 1745)
NV Rev Stat § 361.475 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.475 - County treasurers to be tax receivers.

The several county treasurers of this state shall be ex officio tax receivers under the provisions of this chapter for their several counties, and they shall receive all taxes assessed upon the real property tax roll.  [27:344:1953]
NV Rev Stat § 361.480 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.480 - Notice to taxpayers; individual tax bills.

  1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.  2. The ex officio tax receiver shall give notice at least quarterly by publication in some newspaper published in his or her county, and if none is so published then by posting notices in three public and conspicuous places in the county, specifying:  (a) The dates when taxes are due; and  (b) The penalties for delinquency.  3. The ex officio tax receiver shall mail to each property owner, or to the holder of the mortgage on that property, an individual tax bill which includes:  (a) All of the information supplied to him or her by the county auditor.  (b) A statement explaining how to obtain the information set forth in the notices published by the ex officio tax receiver pursuant to NRS 361.4545.  If the holder of a mortgage receives such a bill on behalf of a property owner, he or she shall forward the bill or a copy thereof to the owner in the next notice of billing sent to the owner for the mortgage. Failure to receive an individual tax bill does not excuse the taxpayer from the timely payment of his or her taxes.  4. An ex officio tax receiver may authorize a property owner or the holder of a mortgage to request, by written letter, electronic mail, facsimile or any other method authorized by the ex officio tax receiver, the electronic transmission of the individual tax bill required by subsection 3 or a link to that bill, as posted on a website or other Internet site pursuant to paragraph (b) of subsection 6, to the property owner or holder of the mortgage at a specific electronic mail address or pursuant to another specific method of electronic delivery in lieu of the mailing of that bill pursuant to subsection 3. If an ex officio tax receiver transmits the individual tax bill or link electronically to the property owner or holder of the mortgage in accordance with such a request, the ex officio tax receiver shall be deemed to have mailed the individual tax bill to the property owner or holder of the mortgage in compliance with subsection 3 regardless of whether the property owner or holder of the mortgage actually receives that electronic transmission.  5. If, in lieu of an individual tax bill, an ex officio tax receiver mails an individual tax notice to a property owner, the notice must include the information required for the individual tax bill pursuant to subsection 3.  6. In addition to complying with subsections 3 and 5, an ex officio tax receiver shall:  (a) Provide without charge a copy of an individual tax bill or individual tax notice to the property owner upon request.  (b) Post the information included in an individual tax bill or individual tax notice on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the ex officio tax receiver.  [28:344:1953] — (NRS A 1959, 114; 1983, 878; 1993, 2256; 2005, 1509; 2013, 300)
NV Rev Stat § 361.482 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.482 - Collection of tax levied by State.

The ad valorem tax on property levied by the Legislature shall be collected, in one sum or in installments as provided by this chapter, during each fiscal year upon:  1. Property assessed during that fiscal year which is not placed upon the secured roll.  2. Property assessed during the preceding fiscal year which was placed upon the secured roll.  (Added to NRS by 1969, 558; A 1979, 1235)
NV Rev Stat § 361.4835 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.4835 - Waiver of all or part of interest and penalty for late payment of taxes.

  1. If the county treasurer or the county assessor finds that a person’s failure to make a timely return or payment of tax that is assessed by the county treasurer or county assessor and that is imposed pursuant to chapter 361 of NRS, except NRS 361.320, is the result of circumstances beyond the person’s control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve the person of all or part of any interest or penalty, or both.  2. A person seeking this relief must pay the amount of the tax due and, within 30 days after the date the payment is made, file a statement setting forth the facts upon which the person bases his or her claim with the county treasurer or the county assessor.  3. The county treasurer or the county assessor shall disclose, upon the request of any person:  (a) The name of the person; and  (b) The amount of the relief.  4. If the relief sought by the taxpayer is denied, the taxpayer may appeal from the denial to the Nevada Tax Commission.  5. The county treasurer or the county assessor may defer the decision to the Department.  (Added to NRS by 1997, 1568; A 2003, 2769; 2007, 1898)
NV Rev Stat § 361.484 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.484 - Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

  1. As used in this section, "acquired" means acquired:  (a) Pursuant to a purchase order or other sales agreement or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is personal property.  (b) By purchase and deed or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is real property.  2. Taxes levied on real or personal property which is acquired by the Federal Government or the State or any of its political subdivisions must be abated ratably for the portion of the fiscal year in which the property is owned by the Federal Government or the State or its political subdivision.  3. For the purposes of abatement, the Federal Government or the State or its political subdivision shall be deemed to own:  (a) Personal property acquired by purchase commencing on the date of sale indicated on the purchase order or other sales agreement.  (b) Personal property acquired by condemnation from the date of judgment pursuant to NRS 37.160.  (c) Real property acquired by purchase commencing with the date the deed is recorded.  (d) Real property acquired by condemnation from the date of judgment pursuant to NRS 37.160 or the date of occupancy of the property pursuant to NRS 37.100, whichever occurs earlier.  (Added to NRS by 1963, 643; A 1967, 930; 1977, 239; 1989, 1821; 1991, 2098; 2003, 2770)