All Roll Calls
Yes: 63 • No: 0
NevadaAB24383rd Regular Session (2025)HouseWALLET
AN ACT relating to taxation; providing partial exemptions from the property and governmental services taxes for certain Nevada Gold Star Spouses; establishing certain requirements for claiming the exemptions; requiring the maximum allowable amount of the exemptions be adjusted annually; authorizing an eligible Nevada Gold Star Spouse to direct an amount equivalent to the exemptions to certain charitable gift accounts in lieu of claiming the exemptions; providing for the reduction of the property tax exemption in certain circumstances; providing penalties; and providing other matters properly relating thereto.
Sponsored By: Brian Hibbetts (Republican)
Failed
BDR 32-163
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
5 provisions identified: 2 benefits, 2 costs, 1 mixed.
Property tax relief for Gold Star spouses
Eligible Nevada Gold Star spouses can exclude an initial $20,000 of assessed property value, not $20,000 in taxes. The exemption covers real property in which the spouse has any interest; its first $20,000 of assessed value counts as theirs. Surviving domestic partners also qualify, but claimants must be Nevada residents and must not have remarried since the service member died. The death must qualify under federal Gold Star rules, and required casualty records must show Nevada as the member’s home of record. Claimants must prove the required Nevada residency at death and their relationship, provide DD Form 1300 or its replacement, and file an affidavit confirming no claim in another Nevada county. Claims must be filed each year before taxes are due, and total claims cannot exceed the taxpayer’s entitlement. The limit changes each fiscal year using the West Region Consumer Price Index for All Urban Consumers, covering all items. The Department of Taxation calculates adjustments by July and sends them to county assessors by September 30. This exemption does not remove eligibility for exemptions based on the claimant’s own military service.
Vehicle tax relief for Gold Star spouses
Eligible Nevada Gold Star spouses can exclude an initial $20,000 of determined vehicle value from governmental services taxes. The first $20,000 of vehicle value counts as belonging to the qualifying spouse. Surviving domestic partners also qualify, but claimants must be Nevada residents and must not have remarried since the service member died. The death must qualify under federal Gold Star rules, and casualty records must show Nevada as the member’s home of record. Claimants must prove the required Nevada residency at death and their relationship, provide DD Form 1300 or its replacement, and file an affidavit each year. They must confirm no claim in another Nevada county and file before taxes are due; total claims cannot exceed their entitlement. The limit changes each fiscal year using the specified Consumer Price Index, comparing December 2003 with December before that fiscal year. This exemption does not remove eligibility for exemptions based on the claimant’s own military service.
Penalties for improper Gold Star exemption claims
False affidavits or proof that lead to an improper Gold Star tax exemption are a gross misdemeanor. Vehicle owners must immediately notify the Nevada Department of Motor Vehicles when they no longer meet the exemption requirements. Failure to notify that causes an improper exemption adds a penalty equal to twice the governmental services tax otherwise due. A fraudulent failure that causes an improper exemption is also a gross misdemeanor.
Vehicle relief limits spouses’ property exemption
A Gold Star spouse’s personal property tax exemption is reduced when the spouse also receives the vehicle governmental services tax exemption. The reduction applies to the extent the vehicle tax exemption is allowed. This limits how much relief the spouse can claim across the two taxes.
Spouses can redirect relief to veterans homes
Eligible Gold Star spouses can direct all or part of their property or vehicle tax savings to veterans home gift accounts. The accounts support the veterans homes in Southern or Northern Nevada. Choosing this option means giving up that portion of the personal tax reduction. Claimants use required designation forms, and renewal and designation forms are delivered by mail or electronically, as requested. The Department sends designated money to the State Treasurer for the gift accounts. Combined credits under the covered property and vehicle tax programs cannot exceed $2 million each fiscal year across both accounts. Designated amounts do not count toward the claimant’s exemption amount for that fiscal year.
Sponsors & Cosponsors
Sponsor
Brian Hibbetts
Republican • House
Cosponsors
Reuben D'Silva
Democratic • House
Roll Call Votes
Senate vote • 6/2/2025
Final Passage - Senate (2nd Reprint)
Yes: 21 • No: 0
House vote • 5/30/2025
Final Passage - Assembly (1st Reprint)
Yes: 42 • No: 0
Actions Timeline
(No further action taken.)
6/3/2025SenateFrom printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
6/2/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer.
6/2/2025SenateReprinting dispensed with.
6/2/2025SenateRead third time. Amended. (Amend. No. 961.)
6/2/2025SenateRead second time.
6/1/2025SenatePlaced on Second Reading File.
5/31/2025SenateFrom committee: Do pass.
5/31/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To committee.
5/31/2025SenateIn Senate.
5/31/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate.
5/30/2025HouseFrom printer. To engrossment. Engrossed. First reprint.
5/30/2025HouseRead third time. Amended. (Amend. No. 884.) To printer.
5/29/2025HousePlaced on General File.
5/29/2025HouseFrom committee: Amend, and do pass as amended.
5/29/2025HouseRereferred to Committee on Ways and Means. Exemption effective. To committee.
4/15/2025HouseTaken from General File.
4/15/2025HouseRead second time.
4/15/2025HouseFrom committee: Do pass.
4/14/2025HouseNotice of eligibility for exemption.
2/23/2025HouseFrom printer. To committee.
2/18/2025HouseRead first time. Referred to Committee on Revenue. To printer.
2/17/2025House
Bill Text
As Introduced
Reprint 1
Reprint 2
Related Bills
AB188, AN ACT relating to the Public Employees' Benefits Program; requiring the Board of the Public Employees' Benefits Program to report certain information relating to the costs of health insurance for certain retirees; revising provisions relating to the subsidy paid for certain health and welfare benefits for certain state employees who have retired with state service; revising requirements for certain retired public officers and employees to reinstate insurance under the Program; revising provisions relating to certain subsidies paid to the Program for the 2025-2027 biennium; requiring the Joint Interim Standing Committee on Government Affairs to conduct an interim study on the Program; making an appropriation; and providing other matters properly relating thereto.
SB217, AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain circumstances; authorizing a person whose engagement in such activity has been so burdened to assert the violation as a claim or defense in a judicial proceeding; authorizing a court to award damages against a governmental entity that substantially burdens such activity in certain circumstances; providing certain immunity from civil and criminal liability and administrative sanctions for certain persons and entities involved in the provision of assisted reproduction; providing that a fertilized egg or human embryo that exists before implantation in a human uterus is not a person for legal purposes; requiring certain health insurers to authorize a pregnant person to enroll in a health plan during a specified period; requiring certain public and private health insurers to provide certain coverage for the treatment of infertility and fertility preservation; providing a penalty; and providing other matters properly relating thereto.
AB499, AN ACT relating to elections; requiring, with certain exceptions, a registered voter show photo identification to vote in person; requiring the Department of Motor Vehicles, under certain circumstances, to issue identification cards at no charge; requiring the Secretary of State to issue digital identification cards; requiring a county clerk in certain counties to establish a certain number of locations for a voter to return his or her mail ballot to a mail ballot drop box during the period between the last day for early voting and the day before the date of the general election; authorizing a county clerk in certain counties to establish such locations; authorizing a person, under certain circumstances, to return a mail ballot to a mail ballot drop box established at such a location on behalf of a voter; requiring the Secretary of State to establish and maintain a voter services portal on the Internet website of the Office of the Secretary of State; requiring the county clerk to include certain information relating to the voter services portal on any communication to a registered voter; requiring the Department of Motor Vehicles to submit electronically to the Secretary of State certain information relating to each person who has a driver's license or identification card issued by the Department; requiring the Secretary of State to include certain information received from the Department in the centralized, top-down database that is established by the Secretary of State for purposes of creating the statewide voter registration list; requiring certain information to be included on the return envelope for a mail ballot; revising provisions relating to curing mail ballots; requiring mail ballot drop boxes to be monitored and secured; providing that certain information on the statewide voter registration list relating to a voter is confidential and not a public record; making various other changes relating to elections; making appropriations; and providing other matters properly relating thereto.
AB397, AN ACT relating to higher education; revising provisions governing certain waivers of fees provided by the Board of Regents of the University of Nevada; revising the criteria of eligibility for a waiver of fees by the Board of Regents for certain persons who are or were unaccompanied for a certain period of time; revising the criteria of eligibility for a waiver of fees by the Board of Regents for certain Native American students; providing for the continuity of waivers previously provided for certain Native American students; repealing certain provisions requiring the Chancellor of the Nevada System of Higher Education to cause to be analyzed certain natural materials upon the request of a resident of this State; and providing other matters properly relating thereto.
AB259, AN ACT relating to health care; prohibiting certain actions related to pricing and reimbursement for certain drugs; creating a cause of action for violating such prohibitions; and providing other matters properly relating thereto.
AB234, AN ACT relating to Medicaid; requiring Medicaid to provide coverage for screening for certain forms of cancer; and providing other matters properly relating thereto.