Nev. Rev. Stat. § 361.85 — Exemption of property of persons who are blind

1.  The property of each person who is
blind, not to exceed the amount of $3,000 of assessed valuation, is exempt from
taxation, including community property to the extent only of the interest
therein of the person who is blind, but no such exemption may be allowed to
anyone but a bona fide resident of this State, and must be allowed in but one
county in this State on account of the same person.
2.  The person claiming such an exemption
must file with the county assessor an affidavit declaring that the person is a bona
fide resident of the State of Nevada who meets all the other requirements for
the exemption and that the exemption is not claimed in any other county in this
State. The affidavit must be made before the county assessor or a notary
public. After the filing of the original affidavit, the county assessor shall,
except as otherwise provided in this subsection, mail a form for renewal of the
exemption to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its return by
mail by the person claiming the exemption. If so requested by the person
claiming the exemption, the county assessor may provide the form to the person
by electronic means in lieu of by mail. The county assessor may authorize the
return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.
3.  Upon first claiming the exemption in a
county the claimant shall furnish to the assessor a certificate of a licensed
physician setting forth that the physician has examined the claimant and has
found him or her to be a person who is blind.
4.  If any person files a false affidavit
or provides false proof to the county assessor or a notary public and, as a
result of the false affidavit or false proof, the person is allowed a tax
exemption to which the person is not entitled, the person is guilty of a gross
misdemeanor.
5.  Beginning with the 2005-2006 Fiscal
Year, the monetary amount in subsection 1 must be adjusted for each fiscal year
by adding to the amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from July 2003 to the July
preceding the fiscal year for which the adjustment is calculated. The
Department shall provide to each county assessor the adjusted amount, in
writing, on or before September 30 of each year.
6.  As used in this section, “person who is
blind” includes any person whose visual acuity with correcting lenses does not
exceed 20/200 in the better eye, or whose vision in the better eye is
restricted to a field which subtends an angle of not greater than 20°.