Nev. Admin. Code § 361.6065 — 361.6065

NAC 361.6065    Eligibility of certain property for primary residential
abatement; treatment of certain property used for multiple purposes. ( NRS 360.090 , 361.4722 ,
361.4723 ,
361.4724 )
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.
(b) If a single-family residence which is the
primary residence of the owner, including all appurtenant buildings and other
structures described in paragraph (a), is located on:
(1) More than one parcel of property; or
(2) One or more parcels of property otherwise
used for agricultural purposes,
Ê that
residence may be treated as a separate taxable unit.
2.  If a taxable unit of real property
contains both:
(a) A single-family residence which is the primary
residence of the owner; and
(b) Other property used for agricultural,
commercial or other purposes,
Ê the county
assessor may determine the separate portions of that taxable unit which are
respectively described in paragraphs (a) and (b), and apply to each such
portion any appropriate partial abatement from property taxes.
(Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)