Nev. Rev. Stat. § 361.90 — Veterans’ exemptions

1.  The property, to the extent of $2,000
assessed valuation, of any actual bona fide resident of the State of Nevada
who:
(a) Has served a minimum of 90 continuous days on
active duty, who was assigned to active duty at some time between April 21,
1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or
between December 7, 1941, and December 31, 1946, or between June 25, 1950, and
May 7, 1975, or between September 26, 1982, and December 1, 1987, or between
October 23, 1983, and November 21, 1983, or between December 20, 1989, and
January 31, 1990, or between August 2, 1990, and April 11, 1991, or between
December 5, 1992, and March 31, 1994, or between November 20, 1995, and
December 20, 1996;
(b) Has served on active duty in connection with
carrying out the authorization granted to the President of the United States in
Public Law 102-1; or
(c) Has served on active duty in connection with
a campaign or expedition for service in which a medal has been authorized by
the Government of the United States, regardless of the number of days served on
active duty,
Ê and who
received, upon severance from service, an honorable discharge or certificate of
satisfactory service from the Armed Forces of the United States, or who, having
so served, is still serving in the Armed Forces of the United States, is exempt
from taxation.
2.  For the purpose of this section, the
first $2,000 assessed valuation of property in which an applicant has any
interest shall be deemed the property of the applicant.
3.  The exemption may be allowed only to a
claimant who files an affidavit with his or her claim for exemption on real
property pursuant to NRS 361.155 . The
affidavit may be filed at any time by a person claiming exemption from taxation
on personal property.
4.  The affidavit must be made before the
county assessor or a notary public and filed with the county assessor. It must
state that the affiant is a bona fide resident of the State of Nevada who meets
all the other requirements of subsection 1 and that the exemption is not
claimed in any other county in this State. After the filing of the original
affidavit, the county assessor shall, except as otherwise provided in this
subsection, mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited
to the Gift Account for the Veterans Home in Southern Nevada or the Gift
Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145 ,
Ê 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.
5.  Persons in actual military service are
exempt during the period of such service from filing the annual forms for
renewal of the exemption, and the county assessors shall continue to grant the
exemption to such persons on the basis of the original affidavits filed. In the
case of any person who has entered the military service without having
previously made and filed an affidavit of exemption, the affidavit may be filed
in his or her behalf during the period of such service by any person having
knowledge of the facts.
6.  Before allowing any veteran’s exemption
pursuant to the provisions of this chapter, the county assessor shall require
proof of status of the veteran, and for that purpose shall require production
of an honorable discharge or certificate of satisfactory service or a certified
copy thereof, or such other proof of status as may be necessary.
7.  If any person files a false affidavit
or produces 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.
8.  Beginning with the 2005-2006 Fiscal
Year, the monetary amounts in subsections 1 and 2 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.