Nev. Rev. Stat. § 361.91 — Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran

NRS  361.091    Exemption for veteran who has incurred service-connected
disability and surviving spouse of such a veteran.
1.  A bona fide resident of the State of
Nevada who has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States, or his or her
surviving spouse, is entitled to an exemption.
2.  The amount of exemption is based on the
total percentage of permanent service-connected disability. The maximum
allowable exemption for total permanent disability is the first $20,000
assessed valuation. A person with a permanent service-connected disability of:
(a) Eighty to 99 percent, inclusive, is entitled
to an exemption of $15,000 assessed value.
(b) Sixty to 79 percent, inclusive, is entitled
to an exemption of $10,000 assessed value.
Ê For the
purposes of this section, any property in which an applicant has any interest
is deemed to be the property of the applicant.
3.  The exemption may be allowed only to a
claimant who has filed an affidavit with his or her claim for exemption on real
property pursuant to NRS 361.155 . The
affidavit may be made at any time by a person claiming an exemption from
taxation on personal property.
4.  The affidavit must be made before the
county assessor or a notary public and be filed with the county assessor. It
must state that the affiant is a bona fide resident of the State of Nevada,
that the affiant meets all the other requirements of subsection 1 and that the
exemption is not claimed in any other county within 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.  Before allowing any exemption pursuant
to the provisions of this section, the county assessor shall require proof of
the applicant’s status, and for that purpose shall require the applicant to
produce an original or certified copy of:
(a) An honorable discharge or other document of
honorable separation from the Armed Forces of the United States which indicates
the total percentage of his or her permanent service-connected disability;
(b) A certificate of satisfactory service which
indicates the total percentage of his or her permanent service-connected
disability; or
(c) A certificate from the United States
Department of Veterans Affairs or any other military document which shows that
he or she has incurred a permanent service-connected disability and which
indicates the total percentage of that disability, together with a certificate
of honorable discharge or satisfactory service.
6.  A surviving spouse claiming an exemption
pursuant to this section must file with the county assessor an affidavit
declaring that:
(a) The surviving spouse was married to and
living with the veteran who incurred a permanent service-connected disability
for the 5 years preceding his or her death;
(b) The veteran was eligible for the exemption at
the time of his or her death or would have been eligible if the veteran had
been a resident of the State of Nevada;
(c) The surviving spouse has not remarried; and
(d) The surviving spouse is a bona fide resident
of the State of Nevada.
Ê The
affidavit required by this subsection is in addition to the certification
required pursuant to subsections 4 and 5. After the filing of the original
affidavit required by this subsection, 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.
7.  If a veteran or the surviving spouse of
a veteran submits, as proof of disability, documentation that indicates a
percentage of permanent service-connected disability for more than one
permanent service-connected disability, the amount of the exemption must be
based on the total of those combined percentages, not to exceed 100 percent.
8.  If a tax exemption is allowed under
this section to a person who qualifies for the exemption:
(a) As a veteran with a permanent
service-connected disability, that person is not entitled to an exemption under
NRS 361.090 .
(b) Solely as the surviving spouse of a veteran
with a permanent service-connected disability, the allowance of a tax exemption
under this section does not affect the eligibility of that person for an
exemption under NRS 361.090 .
9.  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.
10.  Beginning with the 2005-2006 Fiscal
Year, the monetary amounts in subsection 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 inflation index 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.
11.  For the purposes of this section,
“consumer price inflation index” means the Consumer Price Index for All Urban
Consumers, West Region (All Items), as published by the United States
Department of Labor or, if that index ceases to be published by the United
States Department of Labor, the published index that most closely resembles
that index, as determined by the Department.