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Exemption Programs

The Nevada Legislature provides for property tax exemptions to Nevada residents meeting certain requirements.  Exemption forms available for download must be supported by Adobe Reader:

EXEMPTION FORMS:
Surviving Spouse
Veterans
Disabled Veterans
Blind Persons

Benefits and eligibility requirements are as follows:

SURVIVING SPOUSE'S EXEMPTION  (NRS 361.080) To apply for this exemption you must:

  • Possess a valid Nevada Driver's License or Nevada Identification Card
  • Provide a copy of your spouse's death certificate

VETERAN'S EXEMPTION  (NRS 361.090)  It applies to residents who have served in the Armed Forces of the United States in any of the following branches: Army, Navy, Marines, Air Force, Coast Guard, The National Guard, or Reserves, while on active duty, and the Merchant Marine during time of war or national emergency.  A veteran must have served a minimum of 90 continuous days of active duty of which at least one day was between:


April 6, 1917 to November 11, 1918
December 7, 1941 to December 31, 1946
June 25, 1950 to May 7, 1975
September 26, 1982 to December 1, 1987
December 20, 1989 to January 31, 1990
August 2, 1990 to April 11, 1991
December 5, 1992 to March 31, 1994
November 20, 1995 to December 20, 1996

 

Also eligible are veterans who 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 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. To apply for this exemption you must:

  • Possess a valid Nevada Driver's License or Nevada Identification Card
  • Provide the Assessor's Office with a copy of your DD214, honorable discharge paper, certificate of satisfactory service or separation documents (which indicates your date of entry and honorable discharge date).
  • Provide a copy of your Leave and Earnings Statement, showing Nevada as your home of record, if you are on active duty.

To determine whether a person served in connection with Public Law 102-1 as it pertains to the Gulf War or Desert Storm, or in connection with a campaign or expedition for service in which a medal has been authorized by the United States, the Assessor's Office needs ONE of the following documents in addition to the requirements above:

  

  • A DD214 showing the dates of service and indication of connection to Desert Storm or a campaign or expedition such as an authorized Medal. 
  • Orders or commendations from your records that specifically indicate your duties were performed in support of the Gulf War or a campaign or expedition.
  • A written statement from the military that you performed duties to support the Gulf War or a campaign or expedition.
  • An affidavit in the form of a written, signed letter by you explaining in detail the assignments you personally performed in support of the Gulf War or a campaign or expedition.

DISABLED VETERAN'S EXEMPTION (NRS 361.091) The Disabled Veteran's Exemption is provided for veterans who have a permanent service-connected disability of at least 60%.  The amount of exemption is dependent upon the degree of disability incurred.  To apply for the Disabled Veteran's Exemption you must:

  • Possess a valid Nevada Driver's License or Nevada Identification Card
  • Provide the Assessor's Office with a copy of your DD214, honorable discharge paper, certificate of satisfactory service or separation documents (which indicate your date of entry and honorable discharge date).
  • Provide documentation of the percentage of permanent service-connected disability from the Veteran's Administration or from the Armed Forces of the United States.

The benefits of this program may succeed to the surviving spouse of the disabled veteran who was eligible for the exemption at the time of death.

BLIND EXEMPTION (NRS 361.085)  It is available to Nevada residents whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20 degrees.

To apply for the Blind Exemption you must:

  • Possess a valid Nevada Driver's License or Nevada Identification Card
  • Furnish to the Assessor's Office a certificate from a licensed physician, stating that you meet the qualifications to be considered legally blind under NRS 361.085.

How do I use my exemption?

The exemption amount may be applied to next year's tax bill on real property you own.  this amount will be reflected on your property tax bill mailed in July of each fiscal year.  It may also be applied to any personal property (which includes business personal property or manufactured housing) at any time during the year, prior to payment of taxes.

As an option, you may choose to apply the exemption toward your governmental services and supplemental government services taxes when you register your vehicle with the Department of Motor Vehicles (DMV).  To use your exemption on your motor vehicle, you can use your person exemption number when registering on the DMV's online registration website, at a DMV Kiosk, in person at the DMV or by mail.

How does the term "assessed value" relate to tax dollars?

All property tax exemptions in Nevada are stated in "assessed value" amounts.  The term "assessed value" approximates 35% of the taxable value of an item.  The exemption amount will vary each year depending on the Consumer Price Index and the tax rates throughout the County.  Let's assume an exemption after the adjusted CPI is $1,000 assessed value and the tax rate is $3.50 per hundred of assessed value.  To determine the exemption value, multiply the $1,000 x the tax rate .035 = $35.00.

To calculate an exemption amount that is applied to the governmental services tax for your motor vehicle, let's assume our exemption is $1,000 assessed value after the adjusted CPI.  We would multiply the $1,000 x .05 = $50.00.  This exemption amount would be deducted from the governmental services and supplemental government services taxes.  The amount you use may be less, depending on the age of the vehicle. 

How do I split my exemption?

Your exemption can be split to any combination of DMV governmental services and supplemental services taxes, Personal Property taxes or Real Property taxes up to the total Assessed Value of your exemption.

Many exemption holders choose to allocate their exemption to their DMV governmental services and supplemental services taxes first since the taxes for motor vehicles have a higher tax rate.  Any remaining exemption value could then be applied to other types of property taxes.  Real Property exemptions must be applied by June 15th prior to the start of the fiscal year.

If this is how you are choosing to split your exemption, the first step will be to determine the DMV tax amount.  Next, convert the DMV taxes to the equivalent assessed dollar amount. DMV taxes are assessed at $5 per hundred.  To convert tax dollars to assessed dollars, divide the tax amount by 5, then multiply by 100, or use the template provided.

Do you accept interim Nevada Driver's License or Nevada Identification Cards?

The Assessor's Office may accept the interim (paper) Nevada Driver's License or Nevada Identification Cards as proof of your Nevada residency if you also provide a copy of your previous Driver's License or Identification Card along with the interim card.  The interim document on it's own is not sufficient to qualify as proof of Nevada residency.  

After the initial application, how may I continue my exemption?

After filing the original affidavit, the County Assessor will mail you an Exemption Renewal Post Card each year.  To continue your exemption, simply sign and return this postcard to the Assessor's Office.



Last modified on 9/27/2016 14:44