Nev. Rev. Stat. § 361.7376 — Eligibility to file claim for postponement; maximum amount that may be postponed

NRS  361.7376    Eligibility to file claim for postponement; maximum amount that
may be postponed.
1.  The owner of a single-family residence
may file a claim to postpone the payment of all or any part of the property tax
accrued against his or her residence if:
(a) The residence is placed upon the secured or
unsecured tax roll and has an assessed value of not more than $175,000;
(b) He or she or any other owner of the residence
does not own any other real property in this state that has an assessed value
of more than $30,000;
(c) The residence has been occupied by the owner
for at least 6 months;
(d) The owner is not the subject of any
proceeding for bankruptcy;
(e) The owner owes no delinquent property taxes on
the residence for a year other than the year in which the application is
submitted;
(f) The owner has suffered severe economic
hardship that was caused by circumstances beyond his or her control, including,
without limitation, an illness or a disability that is expected to last for a
continuous period of at least 12 months; and
(g) The total annual income of the members of the
owner’s household is at or below the federally designated level signifying
poverty.
2.  The amount of property tax that may be
postponed pursuant to the provisions of NRS
361.736 to 361.7398 , inclusive, may
not exceed the amount of property tax that will accrue against the
single-family residence in the succeeding 3 fiscal years.