NevadaAB13183rd Regular Session (2025)HouseWALLET

AN ACT relating to housing; providing an exemption from property taxation for accessory dwelling units rented or leased to tenants receiving certain tenant-based housing assistance; and providing other matters properly relating thereto.

Sponsored By: Jovan A. Jackson (Democratic)

Failed

BDR 32-694

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Homeowner tax break for housing voucher rentals

Beginning July 1, 2026, Nevada exempts one qualifying accessory dwelling unit per parcel from property tax. This is a secondary home with its own exit, kitchen, bathroom and sleeping area. It must share a parcel with a single-family home that is the owner's primary residence. The tenant must receive federal Housing Choice Voucher assistance under a written lease lasting at least 12 consecutive months. The tenant cannot work for the owner or be related by blood or marriage within the third degree. The unit must follow local zoning laws and any applicable community covenants and restrictions. Each year, the owner must file housing authority verification with the county assessor. This must confirm the owner's housing assistance payment contract, the tenant's voucher assistance and qualifying lease. It must also confirm that the unit met federal housing quality standards at its last inspection. The owner must submit a lease copy showing the unit's total square footage. The assessor values the exemption using the unit's replacement cost under state rules; the law does not specify individual tax savings.

Sponsors & Cosponsors

Sponsor

  • Jovan A. Jackson

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 42 • No: 0

House vote • 5/27/2025

Final Passage - Assembly (2nd Reprint)

Yes: 42 • No: 0

Actions Timeline

  1. (No further action taken.)

    6/3/2025Senate
  2. Read first time. Referred to Committee on Finance. To committee.

    5/28/2025Senate
  3. In Senate.

    5/28/2025Senate
  4. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate.

    5/27/2025House
  5. Placed on General File.

    5/27/2025House
  6. From committee: Do pass, as amended.

    5/27/2025House
  7. From printer. To engrossment. Engrossed. First reprint. To committee.

    4/22/2025House
  8. To printer.

    4/17/2025House
  9. Rereferred to Committee on Ways and Means. Exemption effective.

    4/17/2025House
  10. Taken from General File.

    4/17/2025House
  11. Read second time. Amended. (Amend. No. 231.)

    4/17/2025House
  12. Notice of eligibility for exemption.

    4/17/2025House
  13. From committee: Amend, and do pass as amended.

    4/16/2025House
  14. Read first time. To committee.

    2/4/2025House
  15. From printer.

    1/30/2025House
  16. Prefiled. Referred to Committee on Government Affairs. To printer.

    1/28/2025House

Bill Text

Related Bills

Back to State Legislation