# Nevada AB377: AN ACT relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto. Nevada AB377, AN ACT relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Bert K. Gurr (Republican), Danielle Gallant (Republican), Ken Gray (Republican) and 2 others; status signed, last action 2025-05-31 (Chapter 175.); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB377-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB377 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto. - Status: signed - Chamber: House - Introduced: 2025-03-10 - Last action: 2025-05-31, Chapter 175. - Sponsors: Bert K. Gurr (Republican), Danielle Gallant (Republican), Ken Gray (Republican), Reuben D'Silva (Democratic), Carrie Ann Buck (Republican) - Cosponsors: 8 - Subjects: BDR 32-923 - Touches household money: yes - Roll calls: 2 (63 yes, 0 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tax break for primary homes: benefit, medium. Beginning October 1, 2025, you can claim a partial property tax abatement for a single-family home that is your primary residence in Nevada. The law generally caps your annual property tax increase to about 3% over last year, not counting new improvements or changes in use. You may claim on a count… - Tax break for affordable rentals: benefit, medium. Beginning October 1, 2025, owners of residential rentals can claim a partial property tax abatement when rent charged to each tenant is at or below the county fair market rent set by HUD. The abatement generally caps the tax increase to about 3% over last year, excluding increases from improvements… - Deed form adds abatement claim: benefit, low. The Nevada Tax Commission must add a section to the declaration of value form so owners can claim the owner-occupied or affordable-rental partial property tax abatements. County recorders cannot charge recording fees for this declaration. This change takes effect October 1, 2025. ## Sponsors and cosponsors - Sponsor: Bert K. Gurr (Republican), House - Sponsor: Danielle Gallant (Republican), House - Sponsor: Ken Gray (Republican), House - Sponsor: Reuben D'Silva (Democratic), House - Sponsor: Carrie Ann Buck (Republican), Senate - Cosponsor: Brian Hibbetts (Republican), House - Cosponsor: Gregory S. Koenig (Republican), House - Cosponsor: Lisa K. Cole (Republican), House - Cosponsor: PK O’Neill (Republican), House - Cosponsor: Rich DeLong (Republican), House - Cosponsor: Fabian Doñate (Democratic), Senate - Cosponsor: Jeff Stone (Republican), Senate - Cosponsor: John Ellison (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-23 | Senate | Final Passage - Senate (1st Reprint) | pass | 21 | 0 | | | 2025-04-22 | House | Final Passage - Assembly (1st Reprint) | pass | 42 | 0 | | ## Actions (22) - 2025-05-31: Chapter 175. (legislature) - 2025-05-31: Approved by the Governor. (legislature) - 2025-05-27: Enrolled and delivered to Governor. (legislature) - 2025-05-26: In Assembly. To enrollment. (House) - 2025-05-23: Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly. (Senate) - 2025-05-22: Taken from General File. Placed on General File for next legislative day. (Senate) - 2025-05-21: Taken from General File. Placed on General File for next legislative day. (Senate) - 2025-05-20: Taken from General File. Placed on General File for next legislative day. (Senate) - 2025-05-19: Read second time. (Senate) - 2025-05-16: From committee: Do pass. (Senate) - 2025-04-29: Read first time. Referred to Committee on Revenue and Economic Development. To committee. (Senate) - 2025-04-28: In Senate. (Senate) - 2025-04-25: To Senate. (House) - 2025-04-25: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-04-22: To printer. (House) - 2025-04-22: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) (House) - 2025-04-21: Dispensed with reprinting. (House) - 2025-04-21: Read second time. Amended. (Amend. No. 264.) (House) - 2025-04-21: Placed on Second Reading File. (House) - 2025-04-21: From committee: Amend, and do pass as amended. (House) - 2025-03-11: From printer. To committee. (House) - 2025-03-10: Read first time. Referred to Committee on Revenue. To printer. (House) ## Bill text - As Enrolled: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377_R1.pdf) ## Related bills - 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; revisi… (vetoed) - 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 su… (vetoed) - AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board of the Public Employees' Benefits Program to report certain information relating… (vetoed) - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered voter show photo identification to vote in person; requiring the Department of M… (vetoed) - AB388: AN ACT relating to employment; requiring certain public and private employers to establish certain procedures and forms relating to paid family leave; requirin… (vetoed) ## Sources - [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB377_R1.pdf) ## Related - [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) - [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) - [AB388: AN ACT relating to employment; requiring certain public and private employers t…](https://policyrisk.com/state-bill/NV-AB388-83rd2025) - [Nevada bills](https://policyrisk.com/states/nevada/bills) - [Nevada state hub](https://policyrisk.com/states/nevada) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NV-AB377-83rd2025 (as of 2026-11-01).