Nevada § 361.090 - Veterans' exemptions

§ 361.090. Veterans' exemptions

1. The property, to the extent of $2,000 assessed valuation, of any actual bona fide

resident of the State of Nevada who: (a) 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; (b) 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 (c) 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, 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. 2. 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. 3. 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. 4. 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: (a) The renewal of the exemption; and (b) 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 , 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 . 5. 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. 6. 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. 7. 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. 8. 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.