Nev. Rev. Stat. § 371.104 — Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse

NRS  371.104    Exemptions for veteran with a disability and surviving spouse;
transfer of exemption to veteran’s current spouse.
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 a veteran’s exemption from the payment of
governmental services taxes on vehicles of the following determined valuations:
(a) If he or she has a disability of 100 percent,
the first $20,000 of determined valuation.
(b) If he or she has a disability of 80 to 99
percent, inclusive, the first $15,000 of determined valuation.
(c) If he or she has a disability of 60 to 79
percent, inclusive, the first $10,000 of determined valuation.
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 $20,000 of determined valuation of vehicles in which a person described
in subsection 1 or 2 has any interest shall be deemed to belong entirely to
that person.
4.  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 a 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 within this
State. 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.  Before allowing any exemption pursuant
to the provisions of this section, the Department shall require proof of the
veteran’s status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans
Affairs that the veteran has incurred a permanent service-connected disability,
which shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service;
or
(3) A certified copy of either of these
documents.
6.  A surviving spouse claiming an
exemption pursuant to this section must file with the Department in the county
where the exemption is claimed an affidavit declaring that:
(a) The surviving spouse was married to and
living with the veteran with a disability for the 5 years preceding his or her
death;
(b) The veteran with a disability was eligible
for the exemption at the time of his or her death or, if not for a transfer of
the exemption pursuant to subsection 2, would have been eligible for the
exemption at the time of his or her death; and
(c) The surviving spouse has not remarried.
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.
7.  If a tax exemption is allowed under
this section to a person who qualifies for the tax exemption:
(a) As a veteran or as the current spouse of a
veteran who receives a transfer of an exemption pursuant to subsection 2, that
person is not entitled to an exemption under NRS
371.103 .
(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 371.103 .
8.  If any person makes a false affidavit
or produces false proof to the Department, and as a result of the false
affidavit or false proof the person is allowed a tax exemption to which he or
she is not entitled, the person is guilty of a gross misdemeanor.
9.  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 inflation index from July 2003 to
the July preceding the fiscal year for which the adjustment is calculated.
10.  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 selected by the Department of
Taxation pursuant to subsection 11 of NRS
361.091 .