Nevada Administrative Code

NAC 361.575 Appeal of suspension or revocation of appraiser’s certificate. (NRS 360.090, 361.221) A decision of the Department to suspend or revoke an appraiser’s certificate may be appealed to the Commission pursuant to the provisions of NRS 360.245. (Added to NAC by Tax Comm’n …

NAC 361.580 Ratio study. (NRS 360.090, 361.333) Classes of properties sampled by the Department in conducting a ratio study pursuant to NRS 361.333 will be established and divided as the Department deems appropriate or as required by state or federal law. In addition to the crite…

NAC 361.585 Placement of stickers on mobile homes and campers. (NRS 360.090, 361.5643) The sticker required pursuant to NRS 361.5643 must be affixed to: 1. A mobile home in such a way that the sticker is clearly visible from the street. If a mobile home is assessed as real proper…

NAC 361.590 Waiver or reduction of penalty or interest. (NRS 360.090, 360.419) 1. The Department may waive or reduce the penalty or interest for a delinquent payment of property tax which is imposed pursuant to NRS 361.483 and 361.535 if it finds that the proximate cause of the d…

NAC 361.595 Definitions. (NRS 360.090, 360.250) As used in NAC 361.595 to 361.597, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.5952 to 361.5959, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm…

NAC 361.5952 “Assignee” defined. (NRS 360.090, 360.250) “Assignee” has the meaning ascribed to it in NRS 361.7307. (Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)

NAC 361.5954 “Delinquent taxes” defined. (NRS 360.090, 360.250) “Delinquent taxes” means any real property taxes that remain unpaid after the date the last installment of the taxes becomes due pursuant to NRS 361.483. (Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)

NAC 361.5956 “Parcel number” defined. (NRS 360.090, 360.250) “Parcel number” means the parcel number assigned to a parcel of real property pursuant to NRS 361.189 by the county assessor of the county in which the property is located. (Added to NAC by Tax Comm’n by R075-13, eff. 1…

NAC 361.5958 “Tax lien” defined. (NRS 360.090, 360.250) “Tax lien” has the meaning ascribed to it in NRS 361.731. (Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)

NAC 361.5959 “Tax year” defined. (NRS 360.090, 360.250) “Tax year” means the 12-month period beginning on July 1 and ending on the next succeeding June 30. (Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)

NAC 361.596 Affidavit of authorization. (NRS 360.090, 360.250) 1. An owner of a parcel of real property who wishes to authorize the county treasurer of the county in which the property is located to assign a tax lien on the property pursuant to NRS 361.7311, must file with the co…

NAC 361.5962 Duties of county treasurer upon receipt of affidavit of authorization; affidavit of compliance; affidavit of exemption. (NRS 360.090, 360.250) 1. Upon receipt of an affidavit of authorization pursuant to NAC 361.596, the county treasurer shall confirm: (a) The last k…

NAC 361.5964 Denial of certificate of assignment. (NRS 360.090, 360.250) 1. The county treasurer shall not issue a certificate of assignment of a tax lien if the county treasurer: (a) Believes that any information included in the affidavit of authorization filed pursuant to NAC 3…

NAC 361.5966 Issuance of certificate of assignment. (NRS 360.090, 360.250) 1. If the assignment complies with the requirements of NRS 361.7303 to 361.733, inclusive, and NAC 361.595 to 361.597, inclusive, the county treasurer shall promptly issue a certificate of assignment of th…

NAC 361.5968 Effect of certificate of assignment. (NRS 360.090, 360.250) A certificate of assignment of a tax lien does not: 1. Entitle the assignee to the assignment of a tax lien for any tax year not enumerated in the affidavit of authorization; 2. Change the date upon which an…

NAC 361.597 Release of tax lien after assignment. (NRS 360.090, 360.250) A release of a tax lien issued by an assignee to the owner of the property must be made on a form approved by the Commission, comply with the requirements of subsection 3 of NRS 247.110 and include, in addit…

NAC 361.601 Definitions. (NRS 360.090) As used in NAC 361.601 to 361.609, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.6015 to 361.6045, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n by R01…

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…