CHAPTER 361 - PROPERTY TAX

NAC 361.6015 “Abatement percentage” defined. (NRS 360.090) “Abatement percentage” has the meaning ascribed to it in NRS 361.4711. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.602 “County tax receiver” defined. (NRS 360.090) “County tax receiver” means the county official who collects property taxes. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.6025 “General abatement” defined. (NRS 360.090) “General abatement” means a partial abatement of property taxes pursuant to NRS 361.4722. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.603 “Primary residence of the owner” defined. (NRS 360.090) “Primary residence of the owner” has the meaning ascribed to it in NRS 361.4723. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.6035 “Primary residential abatement” defined. (NRS 360.090) “Primary residential abatement” means a partial abatement of property taxes pursuant to NRS 361.4723. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.604 “Residential rental abatement” defined. (NRS 360.090) “Residential rental abatement” means a partial abatement of property taxes pursuant to NRS 361.4724. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.6045 “Single-family residence” defined. (NRS 360.090) “Single-family residence” has the meaning ascribed to it in NRS 361.4723. (Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)

NAC 361.605 General responsibilities of Department. (NRS 360.090, 361.4722) 1. The Department shall: (a) Determine the appropriate abatement percentage for the application of a general abatement in each county each year and provide that information to the appropriate county tax r…

NAC 361.6055 General responsibilities of county assessors and county tax receivers. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. A county assessor shall: (a) Receive claims for primary residential abatements and residential rental abatements and identify each parcel or other ta…

NAC 361.606 Claim for primary residential abatement: Form and contents; execution; action by county assessor; change in ownership or occupation of property. (NRS 360.090, 361.4722, 361.4723) 1. A claim for a primary residential abatement must be: (a) Submitted on a form provided …

NAC 361.6065 Eligibility of certain property for primary residential abatement; treatment of certain property used for multiple purposes. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. For the purpose of determining the eligibility of property for a primary residential abatement:…

NAC 361.607 Residential rental abatement: Duties of Department, county assessor and owner of property; filing of claim and affidavit; eligibility of property. (NRS 360.090, 361.4724) 1. A county assessor shall annually mail to the owner of each residential rental dwelling in the …

NAC 361.6075 General abatement: Taxable unit of centrally assessed property; ineligible property of interstate or intercounty company. (NRS 360.090, 361.4722) 1. For the purposes of NRS 361.4722, the value of any centrally assessed property which is allocated and apportioned to a…

NAC 361.608 Calculation of amount of abatement: Applicable amount of tax levy for immediately preceding year and current year. (NRS 360.090, 361.4722, 361.4723, 361.4724) For the purpose of calculating the amount of any general abatement, primary residential abatement or resident…

NAC 361.6085 Calculation of amount of abatement: Property which escaped taxation; effect of adjustment to valuation of property to correct certain errors. (NRS 360.090, 361.4722, 361.4723, 361.4724) For the purposes of NRS 361.4722, 361.4723 and 361.4724: 1. If any property is fo…

NAC 361.609 Summary reports of property taxes billed on behalf of each taxing entity. (NRS 360.090) A county tax receiver shall, not later than: 1. September 1 of each year, submit to the Department and each taxing entity a summary report of the total amount of property taxes bil…

NAC 361.61002 Definitions. (NRS 360.090, 361.4722) As used in NAC 361.61002 to 361.61038, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.61004 to 361.6103, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by …

NAC 361.61004 “Abatement percentage” defined. (NRS 360.090, 361.4722) “Abatement percentage” means the percentage determined pursuant to paragraph (b) of subsection 2 of NRS 361.4722. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61006 “Agricultural use” defined. (NRS 360.090, 361.4722) “Agricultural use” has the meaning ascribed to it in NRS 361A.030. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61008 “Commercial or industrial use” defined. (NRS 360.090, 361.4722) “Commercial or industrial use” means: 1. Any use conducted primarily for profit, except for any agricultural use, open-space use, residential use, institutional use, recreational use or use as vacant la…

NAC 361.6101 “Current year” defined. (NRS 360.090, 361.4722) “Current year” means the fiscal year for which a determination of the application of the partial abatement of taxes for any new parcel is being made. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61012 “Institutional use” defined. (NRS 360.090, 361.4722) “Institutional use” means any civic, charitable or religious use, including, without limitation, use as a church, cemetery or hospital. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61014 “New parcel” defined. (NRS 360.090, 361.4722) “New parcel” means a parcel for which a new or different assessor parcel number has been assigned from the prior year. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007; A by R021-17, 1-30-2019)

NAC 361.61016 “New parcel for development” defined. (NRS 360.090, 361.4722) “New parcel for development” means each new parcel which results from the division of any previously existing parcel or parcels, the combination of any previously existing parcels, or any change in the co…

NAC 361.61018 “Open-space use” defined. (NRS 360.090, 361.4722) “Open-space use” has the meaning ascribed to it in NRS 361A.050. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.6102 “Partial abatement” defined. (NRS 360.090, 361.4722) “Partial abatement” means the partial abatement of taxes provided pursuant to subsection 2 of NRS 361.4722. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61022 “Prior year” defined. (NRS 360.090, 361.4722) “Prior year” means the fiscal year immediately preceding the current year. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61024 “Recreational use” defined. (NRS 360.090, 361.4722) “Recreational use” means any active or passive recreational use, including, without limitation, use as a trail, park, community garden, playground or athletic field. (Added to NAC by Tax Comm’n by R001-07, eff. 3-2…

NAC 361.61026 “Remainder parcel” defined. (NRS 360.090, 361.4722) “Remainder parcel” means each new parcel which is eligible for the partial abatement in the current year. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

NAC 361.61028 “Residential use” defined. (NRS 360.090, 361.4722) “Residential use” means use as a dwelling or for personal, family or household purposes, whether rented to particular persons or not, including, without limitation, use as a single-family detached housing unit, town…

NAC 361.6103 “Vacant land” defined. (NRS 360.090, 361.4722) “Vacant land” means land which does not have improvements sufficient to determine a residential use, commercial or industrial use, institutional use or recreational use. (Added to NAC by Tax Comm’n by R001-07, eff. 3-23-…

NAC 361.61032 Scope and purpose. (NRS 360.090, 361.4722) The provisions of NAC 361.61002 to 361.61038, inclusive, set forth the methodology that must be followed to carry out the provisions of subsection 2 of NRS 361.4722 in evaluating each new parcel for the purposes of applying…

NAC 361.61034 New parcels for development: Evaluation; determination of change in use; effect of determination. (NRS 360.090, 361.4722) 1. Each new parcel for development must be separately evaluated to determine whether there has been any change in the use of the property that c…

NAC 361.61036 Calculation of amount of abatement and maximum amount of property taxes. (NRS 360.090, 361.4722) 1. The partial abatement for a remainder parcel must be calculated as follows: (a) Determine the amount of net property taxes attributable to the land area of and any im…

NAC 361.61038 Determination of amount of net property taxes attributable to remainder parcel for prior year; appeal of determination. (NRS 360.090, 361.4722, 361.4734) 1. Except as otherwise provided in subsection 2, the amount of net property taxes attributable to the land area …

NAC 361.6104 Definitions. (NRS 360.090, 361.4722, 361.4723, 361.4724) As used in NAC 361.6104 to 361.61049, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.610405 to 361.61046, inclusive, have the meanings ascribed to them in those section…

NAC 361.610405 “Agricultural use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Agricultural use” has the meaning ascribed to it in NRS 361A.030. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.61041 “Commercial use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Commercial use” means the current employment of property for any use other than agricultural use, industrial use, institutional use, mining use, multifamily residential use, open-space use, recre…

NAC 361.610415 “Industrial use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Industrial use” means the current employment of property for the purpose of: 1. Manufacturing, assembly, processing, fabricating, machining or warehousing; or 2. Extracting sand and gravel, unle…

NAC 361.61042 “Institutional use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Institutional use” has the meaning ascribed to it in NAC 361.61012. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610425 “Mining use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Mining use” means the current employment of property for the development or extraction of any mineral on or beneath the surface of land, including metal ores, oil, gas and other hydrocarbons, and ge…

NAC 361.61043 “Multifamily residential use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Multifamily residential use” means the current employment of property for any residential purpose other than single-family residential use. (Added to NAC by Tax Comm’n by R109-08, ef…

NAC 361.610435 “On-site improvement” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “On-site improvement” means a physical change to the land area of any property which makes the site ready for its intended use or development, such as grading or landscaping or the addition …

NAC 361.61044 “Open-space use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Open-space use” has the meaning ascribed to it in NRS 361A.050. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610445 “Partial abatement” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Partial abatement” means a partial abatement of taxes provided pursuant to NRS 361.4722, 361.4723 or 361.4724. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.61045 “Recreational use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Recreational use” has the meaning ascribed to it in NAC 361.61024. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610455 “Single-family residential use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Single-family residential use” means the current employment of property as a single-family residence, as that term is defined in NRS 361.4723. (Added to NAC by Tax Comm’n by R109-…