Nev. Admin. Code § 361.851 — 361.851

NAC 361.851    Claim: Filing; form; contents; accompanying documentation. ( NRS 361.7374 , 361.738 )
1.  The owner of a single-family residence
who wishes to file a claim to postpone the payment of the property taxes
accrued against his or her residence must file the claim with the county
treasurer of the county in which the residence is located not later than 10 days
after the date on which the last installment of those taxes is due for the
current fiscal year. A claim:
(a) Must be filed for each fiscal year in which
property taxes to be postponed are accrued.
(b) May not be filed for more than 3 consecutive
fiscal years.
2.  A claim may not include a request to
postpone the payment of any fees, special assessments, delinquent taxes,
interest or other charges included on the tax bill for the residence.
3.  A claim must be filed on a form that has
been approved by the Commission.
4.  A claim must contain:
(a) The name, mailing address and daytime telephone
number of the claimant.
(b) The names and mailing addresses of all other
owners of the residence.
(c) The names and ages of all other members of the
claimant’s household and the relationship of each member to the claimant.
(d) The street address of the residence and the
parcel number or identification number assigned to the residence by the county
assessor of the county in which the residence is located.
(e) The length of time the claimant has occupied
the residence.
(f) The current assessed value of the residence.
(g) A list of any other real property in this State
owned by the claimant and a list of any other real property in this State owned
by any other owner of the residence. Each list must include, without
limitation:
(1) The county in which the real property is
located;
(2) The street address of the real property;
(3) The parcel number or identification number
assigned to the real property by the county assessor of the county in which the
property is located; and
(4) The current assessed value of the real
property.
(h) A statement indicating whether or not the
claimant or any other owner of the residence is the subject of any proceeding
for bankruptcy and, if so, the name and social security number used to identify
that owner for the proceeding.
(i) A statement indicating that the residence is
occupied by the claimant.
(j) A statement indicating whether or not the
claimant or any other owner of the residence owes delinquent property taxes on
the residence for a year other than the year in which the claim is filed.
(k) A description of the circumstances that were
beyond the control of the claimant and caused the claimant to suffer severe economic
hardship.
(l) The total annual income of the members of the
claimant’s household.
(m) The length of time the claimant expects the
severe economic hardship to continue.
(n) A statement indicating whether or not the
property taxes are paid by a mortgage company.
5.  Except as otherwise provided in NAC 361.853 to 361.871 , inclusive, a claim must be
accompanied by:
(a) A copy of the tax bill for the residence.
(b) A copy of the federal individual income tax
return for the preceding taxable year for each owner of the residence and each
member of the household. If an owner or member of the household did not file a
federal individual income tax return, the claim must be accompanied by a copy
of the most recent “Form W-2” received by the owner or member of the household
from each of his or her employers and a copy of each “Form 1099” and each
“Schedule K-1” received by the owner or member of the household in the taxable
year in which the “Form W-2” was received. The county treasurer with whom the
claim is filed may request a copy of any other supporting forms or schedules
that are filed with the tax returns and are required to determine whether the
claimant is eligible to postpone the payment of the property taxes.
(c) Evidence which indicates that the claimant has
occupied the residence for the 6 months immediately preceding the filing of the
claim. A driver’s license is not sufficient evidence of occupancy. Such
evidence:
(1) May include copies of utility bills for
each month of the immediately preceding 6-month period.
(2) Must include the name of the claimant or
another owner of the residence, the address of the residence and a date that
can be used to determine whether the residence has been occupied by the
claimant for the 6 months immediately preceding the filing of the claim.
(d) Documentation that describes the circumstances
causing the severe economic hardship suffered by the claimant. Such
documentation may include, without limitation, a statement from an attending
physician describing the nature of an illness or injury and the estimated time
needed for recovery or a letter indicating that the claimant’s employment has
been terminated.
6.  The information required to be submitted
with a claim pursuant to paragraphs (b) and (d) of subsection 5 shall be deemed
to be confidential information for the purposes of NRS 361.7384 .
(Added to NAC by Dep’t of Taxation by R225-03, eff. 2-18-2004)