Nev. Rev. Stat. § 361.87 — Exemption of residential improvements made to remove barriers to persons with disabilities

NRS  361.087    Exemption of residential improvements made to remove barriers to
persons with disabilities.
1.  An increase must not be made to the
assessed valuation of a residence occupied by a person with a disability for
improvements made to an existing building for the purpose of removing barriers
to the movement, safety and comfort of a person with a disability. A person who
claims the benefit of this section shall file with the county assessor an
affidavit setting forth the nature of the improvement and the date or dates of
making it.
2.  For the purposes of this section,
improvements for the removal of barriers include, but are not limited to:
(a) Permanent ramps leading to entrances to the
premises and between levels of the residence.
(b) Elevators installed in stairwells for the use
of a person with a disability.
(c) Handrails installed in and about the
residence, indoors and outdoors.
(d) Enlarged bathrooms and kitchens, and any
special equipment installed in them for the benefit of a person with a
disability.
(e) Other reasonable accommodations made for the
comfort, convenience and safety of a person with a disability.