Exemptions
Tax
exemptions are provided to persons meeting certain requirements such as
widows, orphans, veterans, disabled veterans and blind persons. There is
also a senior citizens property tax and renter's rebate program available
to all persons 62 years of age or older, whose annual household income
is less than $19,100. All exemptions require a six month residency along
with appropriate documentation. Filing for exemptions must be done within
specific time periods. For details, call your local County Assessor's Office
or the Department.
Appeal of Property Tax Assessments
Each County Assessor mails to each property owner a written notice of the value of his property in the month of December.
If you believe the valuation is incorrect, you may appeal to your local County Board of Equalization. The appeal must be filed no later than January 15. The County Assessor can provide you with the procedure to be followed.
Any taxpayer who appealed to the County Board of Equalization and does not agree with the determination, may file an appeal with the State Board of Equalization. The appeal must be filed not later than March 10th of each year. Contact the Department for the procedure to be followed.
Does the State of Nevada offer any types of tax assistance or exemptions to individual taxpayers?
Yes, Nevada offers tax exemptions to persons meeting certain requirements such as widows and orphans, blind persons, veterans and disabled veterans. These exemptions can be applied to real property, personal property (mobile home, etc.) or used to reduce your vehicle privilege tax. The tax dollar amount of the exemption varies depending on the taxing district in which you live. An exemption of $2,200 assessed value would translate to a maximum of $70 saved on your tax bill or $90 off the privilege tax on your vehicle registration.
Who is eligible for a widow's or orphan's exemption and how do I make application?
This exemption applies to either widows or orphans who are residents of the State of Nevada and is in the amount of $1,000 assessed value adjusted . To receive this exemption, widows must bring a copy of her husband's death certificate to the Assessor's office when initially applying for the exemption and sign an affidavit of six months residency.
Who qualifies for the "blind" exemption?
The Blind Exemption is in the amount of $3,390 assessed value and is available to residents with visual acuity that does not exeed 20/20 in the better eye when corrected, or whose field of vision subtends an angle of 20 degrees or less. To qualify for this exemption, it is necessary to furnish a doctor's statement that the above requirements are met and sign an affidavit of six months' residency.
What are the requirements for a "veterans" exemption?
The Veterans Exemption in the amount of $2,260 assessed is applicable to honorably discharged veterans of the Armed Forces of the United States who have six months residency in Nevada, served a minimum of ninety (90) days of active duty, and who were assigned to active duty sometime during one of the following periods:
April 6, 1917 to November 11, 1918
December 7, 1941 to December 31, 1946
June 25, 1950 to January 31, 1955
January 1, 1961 to May 7, 1975
It also includes those who were serving on active duty on August 2, 1990 or thereafter in connection with carrying out the authorization granted to the President of the United States in PUBLIC LAW 102-1 (Persian Gulf Crisis) and who received an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or having so served, are still serving in the Armed Forces of the United States. Members of the Merchant Marine who served in support of PUBLIC LAW 102-1 also qualify. When filing for the first time, it is necessary to bring in a copy of your separation papers showing dates of entry and discharge or release from active duty.
What qualifies a veteran for the "disabled veteran" exemption?
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 on the degree of disability incurred:
60%-79% disabled - $11,300 assessed value
80%-99% disabled - $16,950 assessed value
100% disabled - $22,600 assessed value
The widow of a disabled veteran who was eligible for this exemption at
the time of his death may also be eligible to receive the benefits of this
program.
To apply for the exemption, you must be a six month resident of Nevada
and furnish copies of your discharge or separation papers and documentation
of the percentage of service-connected disability from the Veteran’s Administration.
A veteran may dedicate his/her exemption or a portion thereof to the construction
and maintenance of veteran’s homes in Nevada. For more information contact
the State Division of Veterans Affairs at (775) 688-1155.
When should I apply for an exemption?
For an exemption to be used on real property, the application must be made and the exemption card signed on or before June 15 preceding the fiscal year the taxes are payable. If the exemption is to be applied to personal property or a motor vehicle, the exemption card may be signed any time on or before the dates such taxes are due.