reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.602 - "County tax receiver" defined

Current through June 11,
			 2024
"County tax receiver" means the county official
			 who collects property taxes.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6025 - "General abatement" defined

Current through June 11,
			 2024
"General abatement" means a partial abatement
			 of property taxes pursuant to
			 NRS
			 361.4722.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.603 - "Primary residence of the owner" defined

Current through June
			 11, 2024
"Primary residence of the owner" has the
			 meaning ascribed to it in
			 NRS
			 361.4723.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6035 - "Primary residential abatement" defined

Current through June
			 11, 2024
"Primary residential abatement" means a
			 partial abatement of property taxes pursuant to
			 NRS
			 361.4723.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.604 - "Residential rental abatement" defined

Current through June 11,
			 2024
"Residential rental abatement" means a partial
			 abatement of property taxes pursuant to
			 NRS
			 361.4724.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6045 - "Single-family residence" defined

Current through June 11,
			 2024
"Single-family residence" has the meaning
			 ascribed to it in
			 NRS
			 361.4723.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.605 - General responsibilities of Department

Current through June
			 11, 2024
1. The
			 Department shall:
(a) Determine the
			 appropriate abatement percentage for the application of a general abatement in
			 each county each year and provide that information to the appropriate county
			 tax receiver.
(b) Determine whether
			 any property of an interstate or intercounty nature is:
(1) Eligible for a general abatement;
			 or
(2) Ineligible for a general
			 abatement, and calculate and apply the appropriate amount of any general
			 abatement to which the property is determined to be eligible.
(c) Determine whether any property
			 valued pursuant to paragraph (b) of subsection 1 of
			 NRS 362.100
			 is:
(1) Eligible for a general abatement;
			 or
(2) Ineligible for a general
			 abatement, and provide that information to the county assessor of the county in
			 which the property is located.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6055 - General responsibilities of county assessors and county tax receivers

Current through June 11, 2024
1. A county assessor shall:
(a) Receive claims for primary residential
			 abatements and residential rental abatements and identify each parcel or other
			 taxable unit of property for which such a claim is received; and
(b) Before delivering the tax roll to the
			 county tax receiver each year, determine whether each parcel or other taxable
			 unit of property designated on the tax roll is:
(1) Eligible for a primary residential
			 abatement;
(2) Eligible for a
			 residential rental abatement;
(3)
			 Eligible for a general abatement; or
(4) Ineligible for any of those partial
			 abatements of property taxes.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.606 - Claim for primary residential abatement: Form and contents; execution; action by county assessor; change in ownership or occupation of property

Current through June 11, 2024
1. A claim for a primary residential
			 abatement must be:
(a) Submitted on a form
			 provided by the county assessor of the county in which the property is located;
			 and
(b) Signed by:
(1) Any owner of record of the
			 property;
(2) Any person of lawful
			 age who is authorized by an executed power of attorney to sign the claim on
			 behalf of an owner of record of the property;
(3) The legal guardian or conservator of an
			 owner of record of the property; or
(4) The executor or administrator of the
			 estate of an owner of record of the property.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6065 - Eligibility of certain property for primary residential abatement; treatment of certain property used for multiple purposes

Current through
			 June 11, 2024
1. For the
			 purpose of determining the eligibility of property for a primary residential
			 abatement:
(a) A single-family residence which
			 is the primary residence of the owner shall be deemed to include any buildings
			 or other structures that are appurtenant to that residence, including, without
			 limitation, a detached garage, if the building or other structure:
(1) Is of a type which is typically
			 associated with a single-family residence;
(2) Exists for the use, enjoyment and benefit
			 of the occupants of the residence;
(3) Is not used in furtherance of any
			 business, except for the operation of a home business as provided in paragraph
			 (a) of subsection 5 of
			 NRS
			 361.4723; and
(4) Is not rented, leased or otherwise made
			 available for exclusive occupancy by any person other than the owner of the
			 residence and members of the family of the owner of the residence.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.607 - Residential rental abatement: Duties of Department, county assessor and owner of property; filing of claim and affidavit; eligibility of property

Current through June 11, 2024
1. A county assessor shall annually mail to
			 the owner of each residential rental dwelling in the county a written notice of
			 the right to claim a residential rental abatement.
2. A claim for a residential rental abatement
			 must be:
(a) Filed annually with the county
			 assessor of the county in which the property is located not later than June 15
			 of each year; and
(b) Accompanied
			 by an affidavit which states:
(1) That the
			 amount of rent collected from each of the tenants of the property is equal to
			 or less than the applicable fair market rent published by the United States
			 Department of Housing and Urban Development. For the purpose of determining the
			 applicable fair market rent, a studio apartment must be considered to be a
			 single room.
(2) The greatest
			 amount of rent charged a tenant of the property for the period from April 1 of
			 the year immediately preceding the lien date for the current year until March
			 31 of the current year.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6075 - General abatement: Taxable unit of centrally assessed property; ineligible property of interstate or intercounty company

Current through June
			 11, 2024
1. For the
			 purposes of
			 NRS
			 361.4722, the value of any centrally assessed
			 property which is allocated and apportioned to a taxing district shall be
			 deemed to constitute a taxable unit of real or personal property in that taxing
			 district.
2. Property of an
			 interstate or intercounty company valued pursuant to
			 NRS
			 361.320 which is not eligible for a general
			 abatement for the current year includes, without limitation:
(a) That portion of the unit valuation of
			 such property for which there was no allocation or apportionment within Nevada
			 for the immediately preceding year;
(b) New property placed on the unsecured tax
			 roll and classified as construction work in progress; and
(c) That portion of the unit valuation of
			 such property for which there is an increase in the cost indicator of value
			 from the immediately preceding year, unless it has already been reported to the
			 Department as construction work in progress and the taxpayer certifies that the
			 pertinent capital expenditures will be reported as part of construction work in
			 progress before being transferred to the accounting records of the company for
			 plant in service.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.608 - Calculation of amount of abatement: Applicable amount of tax levy for immediately preceding year and current year

Current through June 11,
			 2024
For the purpose of calculating the amount of
			 any general abatement, primary residential abatement or residential rental
			 abatement for the current year, the amount of the tax levy that would have
			 resulted for the immediately preceding year without the application of any
			 other tax abatements or exemptions must be compared to the tax levy that would
			 result for the current year without the application of any other tax abatements
			 or exemptions.
Added to NAC by Tax Comm'n by
			 R011-06, eff. 5-4-2006
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.6085 - Calculation of amount of abatement: Property which escaped taxation; effect of adjustment to valuation of property to correct certain errors

Current through June 11, 2024
For the
			 purposes of
			 NRS
			 361.4722,
			 361.4723
			 and
			 361.4724:
1. If any property is found pursuant to
			 NRS
			 361.325,
			 361.767
			 or
			 361.769
			 to have partially or entirely escaped taxation for a fiscal year:
(a) The property shall be deemed to be
			 property for which no assessed valuation was separately established for the
			 fiscal year immediately preceding that fiscal year; and
(b) Any general abatement, primary
			 residential abatement or residential rental abatement for which the property is
			 eligible for each fiscal year following the fiscal year for which the property
			 escaped taxation must be calculated as if the property had been on the tax roll
			 for the fiscal year for which the property escaped taxation.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › General Abatement, Primary Residential Abatement and Residential Rental Abatement › Section 361.609 - Summary reports of property taxes billed on behalf of each taxing entity

Current through June 11,
			 2024
A county tax receiver shall, not later
			 than:
1. September 1 of each year,
			 submit to the Department and each taxing entity a summary report of the total
			 amount of property taxes billed on behalf of each taxing entity for the current
			 tax year for property on the secured tax roll. The report must separately state
			 for each taxing entity:
(a) The total number
			 of parcels or other taxable units of property for which the property taxes were
			 billed;
(b) The total assessed
			 value of the property for which the property taxes were billed;
(c) The total amount of the property taxes
			 that would have been billed if not for the application of any general
			 abatement, primary residential abatement or residential rental
			 abatement;
(d) The total amount of
			 any reduction in billable property taxes as a result of the application of any
			 general abatement, primary residential abatement or residential rental
			 abatement;
(e) The total amount of
			 any reduction in billable property taxes as a result of the application of any
			 exemptions from taxation other than a general abatement, a primary residential
			 abatement or a residential rental abatement;
(f) The total amount of any taxes billed
			 pursuant to
			 NRS
			 361.4725;
(g) The total amount of any taxes exempted
			 from each partial abatement from taxation provided pursuant to
			 NRS
			 361.4722,
			 361.4723
			 and
			 361.4724;
			 and
(h) The total amount of
			 property taxes actually billed.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61002 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.61002 to 361.61038, inclusive, unless the context otherwise requires,
			 the words and terms defined in NAC 361.61004 to 361.6103, inclusive, have the
			 meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61004 - "Abatement percentage" defined

Current through June 11,
			 2024
"Abatement percentage" means the percentage
			 determined pursuant to paragraph (b) of subsection 2 of
			 NRS
			 361.4722.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61006 - "Agricultural use" defined

Current through June 11,
			 2024
"Agricultural use" has the meaning ascribed to
			 it in
			 NRS
			 361A.030.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61008 - "Commercial or industrial use" defined

Current through June 11,
			 2024
"Commercial or industrial use" means:
1. Any use conducted primarily for profit,
			 except for any agricultural use, open-space use, residential use, institutional
			 use, recreational use or use as vacant land; or
2. Any other use that does not constitute any
			 agricultural use, open-space use, residential use, institutional use,
			 recreational use or use as vacant land .
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007; A by
			 R021-17A,
			 eff. 1/30/2019
NRS
			 360.090 and
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.6101 - "Current year" defined

Current through June 11,
			 2024
"Current year" means the fiscal year for which
			 a determination of the application of the partial abatement of taxes for any
			 new parcel is being made.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61012 - "Institutional use" defined

Current through June 11,
			 2024
"Institutional use" means any civic, charitable
			 or religious use, including, without limitation, use as a church, cemetery or
			 hospital.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61014 - "New parcel" defined

Current through June 11,
			 2024
"New parcel" means a parcel for which a new or
			 different assessor parcel number has been assigned from the prior
			 year.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007; A by
			 R021-17A,
			 eff. 1/30/2019
NRS
			 360.090 and
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61016 - "New parcel for development" defined

Current through June 11,
			 2024
"New parcel for development" means each new
			 parcel which results from the division of any previously existing parcel or
			 parcels, the combination of any previously existing parcels, or any change in
			 the configuration of any parcels or of lot size or lot boundaries, by means of
			 a parcel map, subdivision map, certificate of land division, long-term lease,
			 action of any governmental entity or any other means.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007; A by
			 R021-17A,
			 eff. 1/30/2019
NRS
			 360.090 and
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61018 - "Open-space use" defined

Current through June 11,
			 2024
"Open-space use" has the meaning ascribed to it
			 in
			 NRS
			 361A.050.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.6102 - "Partial abatement" defined

Current through June 11,
			 2024
"Partial abatement" means the partial abatement
			 of taxes provided pursuant to subsection 2 of
			 NRS
			 361.4722.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61022 - "Prior year" defined

Current through June 11,
			 2024
"Prior year" means the fiscal year immediately
			 preceding the current year.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61024 - "Recreational use" defined

Current through June 11,
			 2024
"Recreational use" means any active or passive
			 recreational use, including, without limitation, use as a trail, park,
			 community garden, playground or athletic field.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61026 - "Remainder parcel" defined

Current through June 11,
			 2024
"Remainder parcel" means each new parcel which
			 is eligible for the partial abatement in the current year.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61028 - "Residential use" defined

Current through June 11,
			 2024
"Residential use" means use as a dwelling or
			 for personal, family or household purposes, whether rented to particular
			 persons or not, including, without limitation, use as a single-family detached
			 housing unit, townhouse, condominium unit, mobile home or multifamily unit. The
			 term includes the use of lots in a residential subdivision for which a final
			 map has been recorded and on which residential improvements will be
			 constructed, but does not include the use of parcels which are not yet divided
			 into individual residential lots by the filing of a final map.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.6103 - "Vacant land held for development" defined

Current through June 11,
			 2024
"Vacant land" means land which does not have
			 improvements sufficient to determine a residential use, commercial or
			 industrial use, institutional use or recreational use.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007; A by
			 R021-17A,
			 eff. 1/30/2019
NRS
			 360.090 and
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61032 - Scope and purpose

Current through June 11,
			 2024
The provisions of NAC 361.61002 to 361.61038,
			 inclusive, set forth the methodology that must be followed to carry out the
			 provisions of subsection 2 of
			 NRS
			 361.4722 in evaluating each new parcel for
			 the purposes of applying the partial abatement of taxes provided by that
			 subsection.
Added to NAC by Tax Comm'n by
			 R001-07, eff. 3-23-2007
NRS
			 360.090,
			 361.4722
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61034 - New parcels: Evaluation; determination of change in use; effect of determination

Current through June 11,
			 2024
1. Each new parcel
			 for development must be separately evaluated to determine whether there has
			 been any change in the use of the property that comprises the parcel.
2. A determination that there is a change in
			 the use of the property must be based on a finding that:
(a) The property was being used as vacant
			 land as of the commencement of the prior year and:
(1) As the result of the recording of a
			 subdivision map creating individual lots for residential development, the
			 property is held for residential use as of the commencement of the current
			 year;
(2) As the result of the
			 recording of a subdivision map creating a new commercial or industrial
			 subdivision or the creation of new parcels within such a subdivision, the
			 property is held for commercial or industrial use as of the commencement of the
			 current year; or
(3) As the result
			 of new construction on the parcel sufficient to allow for an identification of
			 the use of the property, the property is in agricultural use, open-space use,
			 residential use, commercial or industrial use, institutional use or
			 recreational use as of the commencement of the current year; or
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61036 - Calculation of amount of abatement and maximum amount of property taxes

Current through June 11, 2024
1. The partial abatement for a remainder
			 parcel must be calculated as follows:
(a)
			 Determine the amount of net property taxes attributable to the land area of and
			 any improvements to the remainder parcel for the prior year as provided in NAC
			 361.61038.
(b) Multiply the net
			 property taxes determined in accordance with subsection 1 by the abatement
			 percentage applicable to the remainder parcel for the current year.
(c) Add the amounts determined pursuant to
			 paragraphs (a) and (b). If the sum is:
(1)
			 Less than the amount of taxes that would have been assessed on the remainder
			 parcel for the current year without the abatement, the difference constitutes
			 the amount of the partial abatement for the remainder parcel for the current
			 year.
(2) Greater than or equal to
			 the amount of taxes that would have been assessed on the remainder parcel for
			 the current year without the abatement, then there is no partial abatement for
			 the remainder parcel for the current year.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Remainder Parcels › Section 361.61038 - Determination of amount of net property taxes attributable to remainder parcel for prior year; appeal of determination

Current through June 11,
			 2024
1. Except as
			 otherwise provided in subsection 2, the amount of net property taxes
			 attributable to the land area of and any improvements to a remainder parcel for
			 the prior year must be determined as follows:
(a) Identify each of the parcels which
			 contained the land area of the remainder parcel in the prior year.
(b) Determine the taxable value of each of
			 the parcels identified in paragraph (a) for the prior year.
(c) Determine the total amount of taxes
			 levied, or which would have been levied but for any exemptions from taxation,
			 in the prior year on each of the parcels identified in paragraph (a) for the
			 prior year.
(d) Calculate the
			 effective tax rate for the remainder parcel for the prior year by dividing the
			 total amount of taxes determined pursuant to paragraph (c) by the total of the
			 taxable values identified pursuant to paragraph (b).
(e) Determine the taxable value that the
			 remainder parcel would have had if a taxable value for the remainder parcel had
			 been separately established for the prior year based upon all the assumptions,
			 costs, values, calculations and other factors and considerations that would
			 have been used for the valuation of that property for that prior fiscal
			 year.
(f) The amount of net
			 property taxes attributable to the remainder parcel for the prior year is the
			 amount obtained by multiplying the effective tax rate for the remainder parcel
			 calculated pursuant to paragraph (d) by the taxable value of the remainder
			 parcel determined pursuant to paragraph (e).
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.6104 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.6104 to 361.61049, inclusive, unless the context otherwise requires,
			 the words and terms defined in NAC 361.610405 to 361.61046, inclusive, have the
			 meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610405 - "Agricultural use" defined

Current through June 11,
			 2024
"Agricultural use" has the meaning ascribed to
			 it in
			 NRS
			 361A.030.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61041 - "Commercial use" defined

Current through June 11,
			 2024
"Commercial use" means the current employment
			 of property for any use other than agricultural use, industrial use,
			 institutional use, mining use, multifamily residential use, open-space use,
			 recreational use, single-family residential use or use as vacant land.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610415 - "Industrial use" defined

Current through June 11,
			 2024
"Industrial use" means the current employment
			 of property for the purpose of:
1.
			 Manufacturing, assembly, processing, fabricating, machining or warehousing;
			 or
2. Extracting sand and gravel,
			 unless the net proceeds thereof are subject to taxation pursuant to chapter 362
			 of NRS.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61042 - "Institutional use" defined

Current through June 11,
			 2024
"Institutional use" has the meaning ascribed to
			 it in NAC 361.61012.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610425 - "Mining use" defined

Current through June 11,
			 2024
"Mining use" means the current employment of
			 property for the development or extraction of any mineral on or beneath the
			 surface of land, including metal ores, oil, gas and other hydrocarbons, and
			 geothermal resources.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61043 - "Multifamily residential use" defined

Current through June 11,
			 2024
"Multifamily residential use" means the current
			 employment of property for any residential purpose other than single-family
			 residential use.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610435 - "On-site improvement" defined

Current through June 11,
			 2024
"On-site improvement" means a physical change
			 to the land area of any property which makes the site ready for its intended
			 use or development, such as grading or landscaping or the addition of fencing,
			 curbing, paving or walkways. The term does not include:
1. Any off-site improvements, including, but
			 not limited to, sewer or drainage lines, utility hookups, sidewalks or roads
			 which are not located on the property; or
2. Any change in the intensity of use of the
			 property.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61044 - "Open-space use" defined

Current through June 11,
			 2024
"Open-space use" has the meaning ascribed to it
			 in
			 NRS
			 361A.050.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610445 - "Partial abatement" defined

Current through June 11,
			 2024
"Partial abatement" means a partial abatement
			 of taxes provided pursuant to
			 NRS
			 361.4722,
			 361.4723
			 or
			 361.4724.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61045 - "Recreational use" defined

Current through June 11,
			 2024
"Recreational use" has the meaning ascribed to
			 it in NAC 361.61024.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610455 - "Single-family residential use" defined

Current through June 11,
			 2024
"Single-family residential use" means the
			 current employment of property as a single-family residence, as that term is
			 defined in
			 NRS
			 361.4723.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61046 - "Vacant land" defined

Current through June 11,
			 2024
"Vacant land" means any land other than land on
			 which there is an improvement sufficient to allow the identification of or
			 establish actual use.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008
NRS
			 360.090,
			 361.4722,
			 361.4723,
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610465 - Scope and purpose

Current through June 11,
			 2024
The provisions of NAC
			 361.6104 to
			 361.61049, inclusive:
1. Except as otherwise provided in subsection
			 2, set forth the methodology required to carry out the provisions of
			 NRS
			 361.4722,
			 361.4723 and
			 361.4724 in determining the
			 amount of any assessed value to be excluded from the calculation of each
			 partial abatement and the amount of any property taxes to be added to the tax
			 roll for the current fiscal year attributable to any incremental increase in
			 the assessed value of any property from the immediately preceding fiscal year
			 as a result of any improvement to or change in the actual or authorized use of
			 the property.
2. Do not apply to
			 any property of an interstate or intercounty nature regarding which the
			 Commission establishes the valuation thereof for assessment purposes pursuant
			 to subsection 1 of NRS 361.320 or
			 NRS
			 361.321.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008; A by
			 R018-17AP,
			 eff. 2/27/2018
NRS 360.090,
			 361.4722,
			 361.4723 and
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61047 - Determination of improvement to property

Current through June 11,
			 2024
Any determination by a county assessor or the
			 Department, as applicable, that there is any improvement to the subject
			 property must be based on a finding that:
1. There is an appurtenance erected upon or
			 affixed to the land, including any on-site improvement, in the current fiscal
			 year that did not exist in the immediately preceding fiscal year; or
2. The subject property consists in whole or
			 in part of a community unit in a common-interest community and there is:
(a) A common element in that common-interest
			 community; or
(b) An appurtenance
			 erected upon or affixed to a common element in that common-interest community,
			 including any on-site improvement, that did not exist in the immediately
			 preceding fiscal year.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.610475 - Determination of change in actual use

Current through June 11,
			 2024
1. Any
			 determination by a county assessor or the Department, as applicable, that there
			 is any change in the actual use of the subject property must be based on a
			 finding that, upon the commencement of the immediately preceding fiscal year:
(a) The property was vacant land and, as the
			 result of new construction on the property sufficient to allow for an
			 identification of the use of the property, the primary use of the property upon
			 the commencement of the current fiscal year is agricultural use, commercial
			 use, industrial use, institutional use, mining use, multifamily residential
			 use, open-space use, recreational use or single-family residential
			 use;
(b) The primary use of the
			 property as vacant land, agricultural use, commercial use, industrial use,
			 institutional use, mining use, multifamily residential use, open-space use,
			 recreational use or single-family residential use is different from the primary
			 use of the property as vacant land, agricultural use, commercial use,
			 industrial use, institutional use, mining use, multifamily residential use,
			 open-space use, recreational use or single-family residential use upon the
			 commencement of the current fiscal year; or
(c) The property was assessed and taxed as
			 part of a qualified subdivision but is no longer part of that qualified
			 subdivision upon the commencement of the current fiscal year. The amount of any
			 partial abatement that applies to the property must be calculated as if the
			 property had not been assessed and taxed as part of a qualified subdivision
			 during the immediately preceding or any other prior fiscal year. As used in
			 this paragraph, "qualified subdivision" has the meaning ascribed to it in NAC
			 361.117.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61048 - Determination of change in authorized use

Current through June 11,
			 2024
1. Any
			 determination by a county assessor or the Department, as applicable, that there
			 is any change in the authorized use of the subject property must be based on a
			 finding that:
(a) Between the commencement of
			 the immediately preceding fiscal year and the commencement of the current
			 fiscal year, there has been a change in the legal or governmental restrictions
			 on the use of the property;
(b) The
			 change in the legal or governmental restrictions on the use of the property
			 allows the property to be put to a use that was not an allowed use upon the
			 commencement of the immediately preceding fiscal year; and
(c) Either:
(1) The property was vacant land upon the
			 commencement of both the immediately preceding fiscal year and the current
			 fiscal year; or
(2) All the
			 improvements to the property were removed from the property before the
			 commencement of the current fiscal year. No finding may be made pursuant to
			 this subparagraph if the taxpayer shows to the satisfaction of the county
			 assessor or the Department, as applicable, that a reasonably diligent effort is
			 being made to build new improvements to the property that would provide for the
			 same use of the property as was authorized when the former improvements were
			 removed.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Improvement to or Change in Actual or Authorized Use of Property › Section 361.61049 - Notification of determination that will result in exclusion of any taxes from partial abatement

Current through June 11,
			 2024
A county assessor shall include with each
			 notice of assessed valuation or amended notice of assessed valuation provided
			 to a taxpayer or an owner of property pursuant to
			 NRS
			 361.300 a statement of whether any
			 determination has been made that will result in the exclusion of any assessed
			 value from the calculation of any partial abatement that applies to the subject
			 property attributable to any incremental increase in the assessed value of the
			 property from the immediately preceding fiscal year as a result of any
			 improvement to or change in the actual or authorized use of the property. If
			 the statement indicates that such a determination has been made, the statement
			 must:
1. Set forth that
			 determination;
2. Specify the
			 amount of that incremental increase in the assessed value of the property;
			 and
3. Describe the manner in which
			 detailed instructions may be obtained for appealing the matter to the county
			 board of equalization or the Commission.
Added to NAC by Tax Comm'n by
			 R109-08, eff. 12-17-2008; A by
			 R018-17AP,
			 eff. 2/27/2018
NRS 360.090,
			 361.4722,
			 361.4723 and
			 361.4724
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.6105 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.6105 to 361.61074, inclusive, unless the context otherwise requires,
			 the words and terms defined in NAC 361.61052 to 361.61062, inclusive, have the
			 meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61052 - "Contact person" defined

Current through June 11,
			 2024
"Contact person" means a person designated by a
			 party to receive communications concerning a proceeding before a hearing
			 officer.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61054 - "Hearing officer" defined

Current through June 11,
			 2024
"Hearing officer" has the meaning ascribed to
			 it in NAC 360.035.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61056 - "Intervener" defined

Current through June 11,
			 2024
"Intervener" has the meaning ascribed to it in
			 NAC 360.065.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61058 - "Party" defined

Current through June 11,
			 2024
"Party" means a person, government,
			 governmental agency or political subdivision of a government entitled to appear
			 in a proceeding of the Commission. The term includes an intervener.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.6106 - "Petitioner" defined

Current through June 11,
			 2024
"Petitioner" has the meaning ascribed to it in
			 NAC 360.065.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61062 - "Staff" defined

Current through June 11,
			 2024
"Staff" has the meaning ascribed to it in NAC
			 360.040.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61064 - Notice of appeal of determination of county assessor or Department

Current through June 11, 2024
1. A petitioner who wishes to appeal a
			 determination of a county assessor described in paragraph (a) of subsection 1
			 of
			 NRS
			 361.4734 or a determination of the Department
			 described in paragraph (b) of subsection 1 of
			 NRS
			 361.4734 must file a written notice of appeal
			 with the Commission on a form provided by the Department within the period
			 prescribed in subsection 2 of
			 NRS
			 361.4734.
2. In addition to the information required by
			 subsection 4 of NAC 360.045, the notice of appeal must include:
(a) The name and mailing address of the
			 petitioner and the petitioner's contact person, if any;
(b) The telephone number for daytime business
			 hours and facsimile number of the petitioner and the petitioner's contact
			 person, if any;
(c) The electronic
			 mail address, if available, of the petitioner and the petitioner's contact
			 person, if any;
(d) The tax year
			 being appealed;
(e) A description
			 of the property and the assessor's parcel number or the identifying number of
			 the property that is the subject of the appeal;
(f) A copy of the decision of the county
			 assessor or the Department for the tax year in question on the property that is
			 the subject of the appeal; and
(g)
			 A statement of the relief requested.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61066 - Hearing before hearing officer; findings and conclusions of hearing officer

Current through June 11,
			 2024
1. After receipt of
			 a notice of appeal filed in compliance with subsection 2 of
			 NRS
			 361.4734 and NAC 361.61064, the Commission
			 will assign a hearing officer to hear the appeal.
2. The hearing officer shall conduct the
			 hearing in the manner prescribed in NAC 360.100 to 360.155,
			 inclusive.
3. Notice of the hearing
			 must be provided in the manner prescribed in NAC 360.095.
4. A person who wishes to intervene in a
			 hearing must comply with the provisions set forth in NAC 360.070.
5. At any evidentiary hearing, the petitioner
			 and the county assessor or the Department may exercise the rights set forth in
			 NAC 360.080.
6. Appearances and
			 representation of the parties must be made in the manner prescribed in NAC
			 360.085.
7. After the close of the
			 evidentiary hearing, the hearing officer shall file with the Commission within
			 60 calendar days a proposed order that sets forth the findings and conclusions
			 of the hearing officer and the reasons and bases for those findings and
			 conclusions. The proposed order must be served on each party.
8. The findings of fact and conclusions of
			 law made by a hearing officer are not required to be included in a stipulated
			 agreement.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61068 - Proposed order of hearing officer: Written objection; reply to objection; action by Commission

Current through June 11,
			 2024
1. Except as
			 otherwise provided in this subsection, a party may file a written objection to
			 the proposed order with the Commission within 20 calendar days after receipt of
			 the proposed order. The written objection must state with particularity the
			 issues presented, the points of law or fact which are relied on and the relief
			 requested. The Commission may allow a party, upon good cause shown, to file a
			 written objection with the Commission more than 20 days after receipt of a
			 proposed order.
2. A party who
			 files a written objection shall serve a copy of its objection on all
			 parties.
3. Except as otherwise
			 provided in this subsection, a party may reply to the written objection within
			 15 days after receipt of the written objection. A reply must be served on all
			 parties. The Executive Director may grant an extension of time for the
			 responding party to reply upon good cause shown.
4. If no party files a written objection with
			 the Commission pursuant to subsection 1, the Commission will place the proposed
			 order on the appropriate agenda for its next scheduled meeting for action by
			 the Commission.
5. If a party files
			 a written objection to the proposed order with the Commission within 20 days
			 after receipt of the proposed order or if the Commission chooses to take any
			 action concerning the review of the proposed order, other than to remand the
			 proposed order to the hearing officer for clarification of the order, the
			 Commission will hold a hearing on the proposed order. The Commission will
			 provide to the parties at least 15 days' notice of the hearing, unless the
			 parties waive the notice in writing or on the record before the
			 Commission.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734