Nev. Rev. Stat. § 361.125 — Exemption of churches, chapels and land used exclusively for worship

NRS  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,
Ê 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.