NRS 361.090
Veterans’ exemptions.


The property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada who:


Has served a minimum of 90 continuous days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;


Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1; or


Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the Government of the United States, regardless of the number of days served on active duty,
Ê and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, is exempt from taxation.


For the purpose of this section, the first $2,000 assessed valuation of property in which an applicant has any interest shall be deemed the property of the applicant.


The exemption may be allowed only to a claimant who files an affidavit with his or her claim for exemption on real property pursuant to NRS 361.155. The affidavit may be filed at any time by a person claiming exemption from taxation on personal property.


The affidavit must be made before the county assessor or a notary public and filed with the county assessor. It must state that the affiant is a bona fide resident of the State of Nevada who meets all the other requirements of subsection 1 and that the exemption is not claimed in any other county in this State. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for:


The renewal of the exemption; and


The designation of any amount to be credited 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,
Ê 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.


Persons in actual military service are exempt during the period of such service from filing the annual forms for renewal of the exemption, and the county assessors shall continue to grant the exemption to such persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his or her behalf during the period of such service by any person having knowledge of the facts.


Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the county assessor shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.


If any person files a false affidavit or produces 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.


Beginning with the 2005-2006 Fiscal Year, the monetary amounts in subsections 1 and 2 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.

Source: Section 361.090 — Veterans’ exemptions., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec090.

Taxable property.
United States property exempted.
Exemption of state lands and property generally
Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.
Property related to public use of privately owned airport exempted
Property of trusts for furtherance of public functions exempted.
Property of school districts and charter schools exempted.
Vehicles exempted.
Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted
Household goods and furniture exempted
Drainage ditches, canals and irrigation systems exempted.
Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.
Exemption of unpatented mines and mining claims.
Exemption of property used for control of air or water pollution.
Exemption of residential property containing shelter protecting against radioactive fallout.
Exemption of property of surviving spouses.
Exemption of portions of qualified low-income housing projects.
Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.
Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters.
Exemption of property of persons who are blind.
Exemption of certain property used for housing elderly persons or persons with disabilities.
Exemption of residential improvements made to remove barriers to persons with disabilities.
Exemption of property of Nathan Adelson Hospice.
Veterans’ exemptions.
Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran.
Exemptions of veterans’ organizations.
Exemption of certain property leased or rented to charter school.
Exemption of property of charitable foundations established by Board of Regents of University of Nevada.
Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.
Exemption of property of university fraternities and sororities.
Exemptions of nonprofit private schools.
Exemption of property of certain apprenticeship programs.
Exemption of property of Pershing County Kids, Horses, Rodeo Inc.
Exemptions of certain organizations.
Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.
Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.
Exemption of churches, chapels and land used exclusively for worship.
Exemption of public cemeteries and graveyards.
Exemption of certain private cemeteries and places of burial.
Exemptions of certain lodges, societies and similar charitable or benevolent organizations.
Exemptions of certain charitable corporations.
Exemptions of noncommercial theaters.
Exemptions of volunteer fire departments.
Exemptions: Filing of claims and designations
Exempt real estate subject to taxation if used as residence or in business conducted for profit
Exempt personal property subject to taxation if used in business conducted for profit
Property related to public use of privately owned park exempted
Partial abatement of taxes imposed on personal property located at new or expanded data center.
Partial abatement of taxes imposed on certain new or expanded businesses.
Waiver of veteran’s exemption
Certain exemptions reduced to extent of exemption from governmental services tax.
Last Updated

Jun. 24, 2021

§ 361.090’s source at nv​.us