# Nevada AB243: 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.

Nevada AB243, 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., is a 83rd Regular Session (2025) House bill sponsored by Brian Hibbetts (Republican); status failed, last action 2025-06-03 ((No further action taken.)); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NV-AB243-83rd2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nevada AB243
- State: Nevada
- Session: 83rd Regular Session (2025)
- Title: 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.
- Status: failed
- Chamber: House
- Introduced: 2025-02-17
- Last action: 2025-06-03, (No further action taken.)
- Sponsor: Brian Hibbetts (Republican)
- Cosponsors: 1
- Subjects: BDR 32-163
- Touches household money: yes
- Roll calls: 2 (63 yes, 0 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Property tax relief for Gold Star spouses: benefit, medium. 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 m…
- Vehicle tax relief for Gold Star spouses: benefit, medium. 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 n…
- Penalties for improper Gold Star exemption claims: cost, medium. 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…
- Vehicle relief limits spouses’ property exemption: cost, low. 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: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Brian Hibbetts (Republican), House
- Cosponsor: Reuben D'Silva (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-06-02 | Senate | Final Passage - Senate (2nd Reprint) | pass | 21 | 0 |   |
| 2025-05-30 | House | Final Passage - Assembly (1st Reprint) | pass | 42 | 0 |   |

## Actions (22)

- 2025-06-03: (No further action taken.) (Senate)
- 2025-06-02: From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. (Senate)
- 2025-06-02: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer. (Senate)
- 2025-06-02: Reprinting dispensed with. (Senate)
- 2025-06-02: Read third time. Amended. (Amend. No. 961.) (Senate)
- 2025-06-01: Read second time. (Senate)
- 2025-05-31: Placed on Second Reading File. (Senate)
- 2025-05-31: From committee: Do pass. (Senate)
- 2025-05-31: Read first time. Referred to Committee on Revenue and Economic Development. To committee. (Senate)
- 2025-05-31: In Senate. (Senate)
- 2025-05-30: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate. (House)
- 2025-05-30: From printer. To engrossment. Engrossed. First reprint. (House)
- 2025-05-29: Read third time. Amended. (Amend. No. 884.) To printer. (House)
- 2025-05-29: Placed on General File. (House)
- 2025-05-29: From committee: Amend, and do pass as amended. (House)
- 2025-04-15: Rereferred to Committee on Ways and Means. Exemption effective. To committee. (House)
- 2025-04-15: Taken from General File. (House)
- 2025-04-15: Read second time. (House)
- 2025-04-14: From committee: Do pass. (House)
- 2025-02-23: Notice of eligibility for exemption. (House)
- 2025-02-18: From printer. To committee. (House)
- 2025-02-17: Read first time. Referred to Committee on Revenue. To printer. (House)

## Bill text

- As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243.pdf)
- Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243_R1.pdf)
- Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243_R2.pdf)

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## Sources
- [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243.pdf)
- [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243_R1.pdf)
- [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB243_R2.pdf)

## Related
- [AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board…](https://policyrisk.com/state-bill/NV-AB188-83rd2025)
- [SB217: AN ACT relating to health care; prohibiting a governmental entity from substant…](https://policyrisk.com/state-bill/NV-SB217-83rd2025)
- [AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered…](https://policyrisk.com/state-bill/NV-AB499-83rd2025)
- [AB397: AN ACT relating to higher education; revising provisions governing certain waiv…](https://policyrisk.com/state-bill/NV-AB397-83rd2025)
- [AB259: AN ACT relating to health care; prohibiting certain actions related to pricing…](https://policyrisk.com/state-bill/NV-AB259-83rd2025)
- [AB234: AN ACT relating to Medicaid; requiring Medicaid to provide coverage for screeni…](https://policyrisk.com/state-bill/NV-AB234-83rd2025)
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Source: PRIA, https://policyrisk.com/state-bill/NV-AB243-83rd2025 (as of 2026-11-01).
