Nev. Rev. Stat. § 371.103 — Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse

NRS  371.103    Exemption of vehicle registered by veteran; transfer of
exemption to veteran’s current spouse.
1.  Vehicles, to the extent of $2,000
determined valuation, registered by any actual bona fide resident of the State
of Nevada who:
(a) Has served a minimum of 90 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 a minimum of 90 continuous days on
active duty none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975;
(c) 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
(d) 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.  In lieu of claiming the exemption from
taxation set forth in subsection 1 in his or her name, a veteran may transfer
the exemption to his or her current spouse. To transfer the exemption, the
veteran must file an affidavit of transfer with the Department in the county
where the exemption would otherwise have been claimed. The affidavit of
transfer must be made before an authorized employee of the Department or a
notary public. If a veteran makes such a transfer:
(a) The spouse of the veteran is entitled to the
exemption in the same manner as if the spouse were the veteran;
(b) The veteran is not entitled to the exemption
for the duration of the transfer;
(c) The transfer expires upon the earlier of:
(1) The termination of the marriage;
(2) The death of the veteran; or
(3) The revocation of the transfer by the
veteran as described in paragraph (d); and
(d) The veteran may, at any time, revoke the
transfer of the exemption by filing with the Department in the county where the
exemption is claimed an affidavit made before an authorized employee of the
Department or a notary public.
3.  For the purpose of this section, the
first $2,000 determined valuation of vehicles in which a person described in
subsection 1 or 2 has any interest shall be deemed to belong to that person.
4.  Except as otherwise provided in
subsection 5, a person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an affidavit declaring
that he or she is an actual bona fide resident of the State of Nevada who meets
all the other requirements of subsection 1 or 2, as applicable, and that the
exemption is claimed in no 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 of exemption and after the transfer of the exemption, if
any, pursuant to subsection 2, 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 who claimed the exemption 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.
5.  Persons in actual military service are
exempt during the period of such service from filing annual affidavits of
exemption and the Department shall grant exemptions to those 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 Department shall require proof
of status of the veteran or, if a transfer has been made pursuant to subsection
2, proof of status of the veteran to whom the person claiming the exemption is
married, 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 Department, and as a result of the false
affidavit or false proof a tax exemption is allowed to a person not entitled to
the exemption, the person is guilty of a gross misdemeanor.
8.  Beginning with the 2005-2006 Fiscal
Year, the monetary amounts in subsections 1 and 3 must be adjusted for each
fiscal year by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items) from December
2003 to the December preceding the fiscal year for which the adjustment is
calculated.