Exemptions

Exemptions
The Nevada Legislature provides for property tax exemptions to individuals meeting certain requirements.

The benefits and eligibility requirements of the Surviving Spouses, Veterans, Disabled Veterans and Blind Persons exemptions are as follows:

SURVIVING SPOUSES EXEMPTION (NRS 361.080)
Surviving Spouse Exemption Affidavit

The Surviving Spouses Exemption applies to Nevada residents who were married at the spouse's time of death and have not remarried. To apply for the Surviving Spouses Exemption, you must:

• Possess a valid Nevada Drivers License or Identification Card

• Provide a copy of your spouses death certificate

VETERANS EXEMPTION (NRS 361.090)
Veterans Exemption Affidavit

The Veterans Exemption applies to Nevada 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 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

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, beginning August 2, 1990, and continuing until canceled by the United States Congress.

To apply for the Veterans Exemption:

• Possess a valid Nevada Drivers License or Identification Card

• Provide the Assessors 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).

DISABLED VETERANS EXEMPTION (NRS 361.091)
Disabled Veteran Exemption Affidavit

The Disabled Veterans 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 Veterans Exemption, you must have been a resident of Nevada for six months and provide a copy of your honorable discharge, certificate of satisfactory service or separation documents and documentation from the Veterans Administration of the percentage of service connected disability.

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

BLIND EXEMPTION (NRS 361.085)
Blind Exemption Affidavit

The Blind Exemption is available to Nevada residents with visual acuity that does not exceed 20/200 in the better eye when corrected, or whose field of vision does subtend to an angle of 20 degrees. To qualify for this exemption, you must have been a Nevada resident for six months and provide a certificate from a physician licensed under the laws of Nevada, stating that the above requirements are met.

HOW DO I USE MY EXEMPTION?
An exemption may be applied to real property tax and personal property tax which includes business personal property and manufactured housing. The tax dollar amount of the exemption varies with the taxing district in which you live.

As an option you may choose to apply the exemption on your motor vehicle governmental services tax.

AFTER THE INITIAL APPLICATION, HOW MAY I CONTINUE MY EXEMPTION?
After filing the original affidavit, the County Assessor will mail you an Exemption Renewal notice in June of each year.

Exemption renewals should be returned to the Assessors Office and will be reflected on the property tax bill.

To use your exemption towards the governmental services tax on your motor vehicle, you must take the exemption renewal notice received from the Assessor's Office and provide it to the Department of Motor Vehicles with your renewal registration form.

HOW DO I DONATE MY VETERANS EXEMPTION TO THE NEVADA VETERANS HOME? (NRS 361.0905)
In 1995 the Nevada Legislature authorized the State Treasurer to set up an account to collect money for a Nevada Veterans Home. In order for a veteran to donate his/her exemption to the Nevada Veterans Home account, the veteran must pay his/her full taxes and direct the Assessors Office to credit his/her exemption entitlement to the Veterans Home Account.

WHERE CAN I APPLY FOR OR GET MORE INFORMATION ON THESE PROGRAMS?

All the mentioned benefits are administered by your County Assessor.

First time applicants for all exemptions must be in person. (NRS 361.091)

More information can be obtained on any of these programs by calling the Assessors Office at (775) 237-5270.