Bill > AB252

Introduced Session

Legislative Counsel's Digest: Existing law provides a property tax exemption and an exemption from the 1 governmental service tax for a veteran who has served a certain number of days on 2 active duty within specified periods of time and who meets other conditions, such 3 as receiving an honorable discharge. (NRS 361.090, 371.103) Sections 1and 3of 4 this bill remove the specific time periods and allow a veteran who has served at 5 least 90 days on active duty and who meets the other conditions to receive the 6 applicable exemption. 7 Existing law requires the Department of Motor Vehicles and its agents or a 8 registered dealer, when registering a vehicle, to collect the registration fee, the fees 9 for license plates, the governmental services tax on the vehicle and any other 10 applicable taxes. (NRS 482.260) Sections 2and 6of this bill exempt a fully 11 disabled veteran who is a bona fide resident of this State from any governmental 12 services taxes applicable to certain vehicles, provide for the administration of that 13 tax exemption and impose a penalty on a person who falsely claims the tax 14 exemption or fails to notify the Department when the tax exemption no longer 15 applies. Section 9of this bill requires the Department of Taxation to report certain 16 information relating to veterans who claim the exemption to the Interagency 17 Council on Veterans Affairs. Section 4of this bill authorizes a person who 18 qualifies for the exemption to waive the exemption and designate any amount of the 19 exemption for credit to the Gift Account for the Veterans Home in Southern 20 Nevada or the Gift Account for the Veterans Home in Northern Nevada. Section 521 of this bill makes a conforming change relating to this new exemption. Section 1022 of this bill exempts a fully disabled veteran from the payment of any registration 23 fee and license plate fee for certain vehicles if the veteran is an owner of the vehicle 24 and the use of the vehicle is restricted to the personal use of the veteran or a 25 member of the household of the veteran. Section 11of this bill makes a conforming 26 change to include these new exemptions for fully disabled veterans in the 27 prohibition against new vehicle dealers accepting applications for registration of 28 motor vehicles in certain circumstances. 29 Existing law requires the Division of State Parks of the State Department of 30 Conservation and Natural Resources to issue an annual permit without charge, 31 except for an administrative fee, to enter, camp and boat in all state parks and 32 recreational areas in this State to a bona fide resident of this State who: (1) has 33 incurred a permanent service-connected disability of 10 percent or more; and (2) 34 has been honorably discharged from the Armed Forces of the United States. (NRS 35 407.065) Section 7of this bill removes the minimum percentage of service-36 connected disability required for eligibility to be issued such an annual permit, 37 thereby requiring the Division to issue such a permit at no charge except the 38 administrative fee to a bona fide resident of this State who has incurred any 39 permanent service-connected disability and has been honorably discharged from the 40 Armed Forces of the United States. Existing regulations require the Division to 41 reduce by $1 any entrance fee to a state park or recreational area in this State that is 42 charged to a person who holds a disability placard and presents it upon entrance to 43 a park. (NAC 407.050) Section 7also requires the Administrator of the Division, 44 subject to the approval of the Director of the Division, to reduce by at least $2 any 45 entrance fee for a state park or recreational area in this State that is charged to a 46 person who provides: (1) proof of residency; and (2) proof that he or she is a 47 veteran. Section 8of this bill makes a conforming change relating to the reduction 48 or elimination of certain fees assessed against veterans to enter state parks and 49 recreational areas in this State. 50 SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. NRS 361.090 is hereby amended to read as follows: 361.090 1. The property, to the extent of $2,000 assessed 2 valuation, of any actual bona fide resident of the State of Nevada 3 who: 4 (a) Has served a minimum of 90 continuous days on 5 active duty ; , who was assigned to active duty at some time 6 between April 21, 1898, and June 15, 1903, or between April 6, 7 1917, and November 11, 1918, or between December 7, 1941, and 8 December 31, 1946, or between June 25, 1950, and May 7, 1975, or 9 between September 26, 1982, and December 1, 1987, or between 10 October 23, 1983, and November 21, 1983, or between 11 December 20, 1989, and January 31, 1990, or between August 2, 12 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1 1996; (b) Has served on active duty in connection with carrying out 3 the authorization granted to the President of the United States in 4 Public Law 102-1; or 5 (c) Has served on active duty in connection with a campaign or 6 expedition for service in which a medal has been authorized by the 7 Government of the United States, regardless of the number of days 8 served on active duty, 9 and who received, upon severance from service, an honorable 10 discharge or certificate of satisfactory service from the Armed 11 Forces of the United States, or who, having so served, is still serving 12 in the Armed Forces of the United States, is exempt from taxation. 13 2. For the purpose of this section, the first $2,000 assessed 14 valuation of property in which an applicant has any interest shall be 15 deemed the property of the applicant. 16 3. The exemption may be allowed only to a claimant who files 17 an affidavit with his or her claim for exemption on real property 18 pursuant to NRS 361.155. The affidavit may be filed at any time by 19 a person claiming exemption from taxation on personal property. 20 4. The affidavit must be made before the county assessor or a 21 notary public and filed with the county assessor. It must state that 22 the affiant is a bona fide resident of the State of Nevada who meets 23 all the other requirements of subsection 1 and that the exemption is 24 not claimed in any other county in this State. After the filing of the 25 original affidavit, the county assessor shall, except as otherwise 26 provided in this subsection, mail a form for: 27 (a) The renewal of the exemption; and 28 (b) The designation of any amount to be credited to the Gift 29 Account for the Veterans Home in Southern Nevada or the Gift 30 Account for the Veterans Home in Northern Nevada established 31 pursuant to NRS 417.145, 32 to the person each year following a year in which the exemption 33 was allowed for that person. The form must be designed to facilitate 34 its return by mail by the person claiming the exemption. If so 35 requested by the person claiming the exemption, the county assessor 36 may provide the form to the person by electronic means in lieu of by 37 mail. The county assessor may authorize the return of the form by 38 electronic means in accordance with the provisions of chapter 719 39 of NRS. 40 5. Persons in actual military service are exempt during the 41 period of such service from filing the annual forms for renewal of 42 the exemption, and the county assessors shall continue to grant the 43 exemption to such persons on the basis of the original affidavits 44 filed. In the case of any person who has entered the military service 45 without having previously made and filed an affidavit of exemption, 1 the affidavit may be filed in his or her behalf during the period of 2 such service by any person having knowledge of the facts. 3 6. Before allowing any veteran s exemption pursuant to the 4 provisions of this chapter, section, the county assessor shall 5 require proof of status of the veteran, and for that purpose shall 6 require production of an honorable discharge or certificate of 7 satisfactory service or a certified copy thereof, or such other proof 8 of status as may be necessary. 9 7. If any person files a false affidavit or produces false proof to 10 the county assessor or a notary public and, as a result of the false 11 affidavit or false proof, the person is allowed a tax exemption to 12 which the person is not entitled, the person is guilty of a gross 13 misdemeanor. 14 8. Beginning with the 2005-2006 Fiscal Year, the monetary 15 amounts in subsections 1 and 2 must be adjusted for each fiscal year 16 by adding to the amount the product of the amount multiplied by the 17 percentage increase in the Consumer Price Index (All Items) from 18 July 2003 to the July preceding the fiscal year for which the 19 adjustment is calculated. The Department shall provide to each 20 county assessor the adjusted amount, in writing, on or before 21 September 30 of each year. 22 Sec. 2. Chapter 371 of NRS is hereby amended by adding 23 thereto a new section to read as follows: 24 1. A bona fide resident of the State of Nevada who is a fully 25 disabled veteran is entitled to an exemption from the payment of 26 governmental services taxes on every: 27 (a) Passenger car; 28 (b) Light commercial vehicle having a manufacturer s rated 29 carrying capacity of 1 ton or less; and 30 (c) Motor home, 31 registered to the veteran if the veteran is identified by name on 32 the certificate of title for the vehicle as a legal owner of any 33 interest in the vehicle, the vehicle is used only for personal use of 34 the veteran or a member of the household of the veteran and the 35 vehicle is not used in the operation of a business. 36 2. A person claiming the exemption set forth in subsection 1 37 shall file annually with the Department in the county where the 38 exemption is claimed an affidavit declaring that he or she and any 39 vehicle for which he or she claims the exemption meet all the 40 requirements of subsection 1, and that the exemption is claimed in 41 no other county within this State. The affidavit must be made 42 before the county assessor or a notary public. After the filing of 43 the original affidavit, the county assessor shall mail a form for the 44 renewal of the exemption to the person each year following a year 45 in which the exemption was allowed for that person. The form 1 must be designed to facilitate its return by mail by the person 2 claiming the exemption. 3 3. Before allowing any exemption pursuant to the provisions 4 of this section, the Department shall require such proof of the 5 status of the veteran as the Department deems necessary. 6 4. If any person makes a false affidavit or produces false 7 proof to the Department, and as a result of the false affidavit or 8 false proof the person is allowed a tax exemption to which he or 9 she is not entitled, the person is guilty of a gross misdemeanor. 10 5. As used in this section: 11 (a) Fully disabled veteran means a veteran of the Armed 12 Forces of the United States who, as a result of his or her service, 13 has suffered a service-connected disability rated at 100 percent 14 and who receives compensation from the United States for the 15 disability. 16 (b) Motor home has the meaning ascribed to it in 17 NRS 482.071. 18 (c) Passenger car has the meaning ascribed to it in 19 NRS 482.087. 20

AI Summary

Committee Categories

Lisa Krasner (R)*,  Andrew Matthews (R)*,  Richard McArthur (R)*,  Jim Wheeler (R)*,  Jill Dickman (R),  Alexis Hansen (R),  Heidi Kasama (R),  Glen Leavitt (R),  P.K. O'Neill (R),  Robin Titus (R),  Jill Tolles (R), 

(Pursuant to Joint Standing Rule No. 14.3.1, no further action allowed.) (on 04/10/2021)

Official Document