reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.030 - "Personal property" defined.

1. "Personal property" means:
(a) All household and kitchen furniture.
(b) All law, medical and miscellaneous libraries.
(c) All goods, wares and merchandise.
(d) All chattels of every kind and description, except vehicles as defined in NRS 371.020.
(e) Stocks of goods on hand.
(f) Any vehicle not included in the definition of vehicle in NRS 371.020.
(g) All locomotives, cars, rolling stock and other personal property used in operating any railroad within the State.
(h) All machines and machinery, all works and improvements, all steamers, vessels and watercraft of every kind and name navigating or used upon the waters of any river or lake within this State or having a general depot or terminus within this State.
(i) The money, property and effects of every kind, except real estate, of all banks, banking institutions or firms, bankers, moneylenders and brokers.
(j) All property of whatever kind or nature, except vehicles as defined in NRS 371.020, not included in the term "real estate" as that term is defined in NRS 361.035.
2. Gold-bearing and silver-bearing ores, quartz or minerals from which gold or silver is extracted, when in the hands of the producers thereof, shall not mean, not be taken to mean, nor be listed and assessed under the term "personal property" as used in this section, but are specially excepted therefrom, and shall be listed, assessed and taxed as provided by law.
[Part 3:344:1953]—(NRS A 1963, 305, 1121; 1983, 1191; 2013, 3115)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.032 - "Property of an interstate or intercounty nature" defined.

"Property of an interstate or intercounty nature" means tangible property that:
1. Physically crosses a county or state boundary; and
2. Is used directly in the operation of the business.
(Added to NRS by 1999, 1269; A 2001, 83)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.035 - "Real estate" and "real property" defined.

1. "Real estate" or "real property" means:
(a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.
(b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244.
(c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.
(d) The claim by or the possession of any person, firm, corporation, association or company to any land.
2. The property described in subsection 1 must be listed under the head of "real estate."
3. Except as otherwise provided in NRS 361.2445, when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.
4. For the purposes of this chapter, "real estate" or "real property" does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.
[Part 3:344:1953]—(NRS A 1957, 358; 1975, 1655; 1979, 824; 1993, 1183; 1999, 3465)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.042 - "Slide-in camper" defined.

"Slide-in camper" means a portable unit designed to be loaded and unloaded from the bed of a pickup truck, and so constructed as to provide temporary living quarters for travel, camping or recreational use. The term does not include a camper shell.
(Added to NRS by 1989, 169)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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]
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.086 - Exemption of certain property used for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities.

1. That portion of real property and tangible personal property which is used exclusively for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities is exempt from taxation if the portion of property:
(a) Was wholly or partially financed by a capital advance under section 202 of the Housing Act of 1959, as amended, 12 U.S.C. § 1701q, or section 811 of the Cranston–Gonzalez National Affordable Housing Act, as amended, 42 U.S.C. § 8013; and
(b) The property is owned or operated:
(1) By a nonprofit corporation organized under the laws of the State of Nevada; or
(2) 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.
2. The portion of a 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 units and related facilities that are occupied by or used exclusively for very low-income elderly persons or very low-income persons with disabilities.
3. As used in this section:
(a) "Elderly person" has the meaning ascribed to it in 12 U.S.C. § 1701q.
(b) "Person with disabilities" has the meaning ascribed to it in 42 U.S.C. § 8013.
(c) "Very low-income" has the meaning ascribed to the term "very low-income families" in 42 U.S.C. § 1437a.
(Added to NRS by 1981, 717; A 2023, 1467)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.125 - Exemption of churches, chapels and land used exclusively for worship.

1. Except as otherwise provided in subsection 2:
(a) Churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto; and
(b) Parcels of land used exclusively for worship, including, without limitation, both developed and undeveloped portions of a parcel,
owned by some recognized religious society or corporation, and parsonages so owned, are exempt from taxation.
2. Except as otherwise provided in NRS 361.157, when any such property is used exclusively or in part for any other than church purposes, and a rent or other valuable consideration is received for its use, the property must be taxed.
3. The exemption provided by this section must be prorated for the portion of a fiscal year during which the religious society or corporation owns the real property. For the purposes of this subsection, ownership of property purchased begins on the date of recording of the deed to the purchaser.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1973, 710; 1979, 132; 1991, 2094; 1995, 1888; 1999, 2771; 2015, 875)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.130 - Exemption of public cemeteries and graveyards.

All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein, shall be exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.132 - Exemption of certain private cemeteries and places of burial.

The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purposes of procuring and holding lands to be used exclusively for a cemetery or place of burial of the dead are exempt from all public taxes, rates and assessments, and are not liable to be sold on execution or be applied in payment of debts due from any individual proprietors. The proprietors of lots or plats in such cemeteries, their heirs or devisees, may hold the lots or plats exempt in the same way so long as the lots or plats remain dedicated to the purpose of a cemetery.
(Added to NRS by 1991, 1313)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.135 - Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

1. The funds, furniture, paraphernalia and regalia owned by any lodge of the Benevolent Protective Order of Elks, Fraternal Order of Eagles, Free and Accepted Masons, Independent Order of Odd Fellows, Knights of Pythias or Knights of Columbus, or by any similar charitable organization, or by the Lahontan Audubon Society, the National Audubon Society, Inc., of New York, the Defenders of Wildlife of the District of Columbia or any similar benevolent or charitable society, so long as they are used for the legitimate purposes of such lodge or society or for such charitable or benevolent purposes, are exempt from taxation.
2. The real estate and fixtures of any such organization or society are exempt from taxation, but when any such property is used for purposes other than those of such organization or society, 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 organization or society and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 982; 1971, 143; 1973, 1670; 2007, 1882)