Nevada § 361.125 - Exemption of churches, chapels and land used exclusively for worship
Full text of Nevada Nevada Revised Statutes § 361.125 — Exemption of churches, chapels and land used exclusively for worship, with citation guidance and answers to common questions.
§ 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.125
What does Nevada Revised Statutes § 361.125 cover?
Section 361.125 ("Exemption of churches, chapels and land used exclusively for worship") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.125?
A common citation format is "Nevada Revised Statutes § 361.125" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.125 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.