Title 32

NRS 361.020 “Fiscal year” defined. “Fiscal year” means that period of time from July 1 of one year to and including June 30 of the following year. [Part 3:344:1953]

NRS 361.025 “Full cash value” defined. “Full cash value” means the most probable price which property would bring in a competitive and open market under all conditions requisite to a fair sale. [Part 3:344:1953]—(NRS A 1965, 1444; 1981, 787; 1987, 2075)

NRS 361.027 “Geothermal resource” defined. “Geothermal resource” means the natural heat of the earth and the energy associated with that natural heat, pressure and all dissolved or entrained minerals that may be obtained from the medium used to transfer that heat, but excluding h…

NRS 361.028 “Manufactured home” defined. “Manufactured home” has the meaning ascribed to it in NRS 489.113. (Added to NRS by 2001, 1540)

NRS 361.029 “Mobile home” defined. “Mobile home” means a vehicular structure, built on a chassis or frame, which is designed to be used with or without a permanent foundation and is capable of being drawn by a motor vehicle. It may be used as a dwelling when connected to utilitie…

NRS 361.030 “Personal property” defined. 1. “Personal property” means: (a) All household and kitchen furniture. (b) All law, medical and miscellaneous libraries. (c) All goods, wares and merchandise. (d) All chattels of every kind and description, except vehicles as defined in NR…

NRS 361.032 “Property of an interstate or intercounty nature” defined. “Property of an interstate or intercounty nature” means tangible property that: 1. Physically crosses a county or state boundary; and 2. Is used directly in the operation of the business. (Added to NRS by 1999…

NRS 361.035 “Real estate” and “real property” defined. 1. “Real estate” or “real property” means: (a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is priva…

NRS 361.040 “Resident” defined. “Resident” means a person who has established a residence in the State of Nevada, and has actually resided in this state for at least 6 months. [Part 3:344:1953]

NRS 361.042 “Slide-in camper” defined. “Slide-in camper” means a portable unit designed to be loaded and unloaded from the bed of a pickup truck, and so constructed as to provide temporary living quarters for travel, camping or recreational use. The term does not include a camper…

NRS 361.043 “Taxable value” defined. “Taxable value” means: 1. The value of property of an interstate or intercounty nature determined in the manner provided in NRS 361.320 or 361.323. 2. The value of all other property determined in the manner provided in NRS 361.227. (Added to …

NRS 361.0435 County assessor: Dissemination to public of information concerning taxation of property. 1. A county assessor may, by regular mail, electronic means or any other means the assessor deems appropriate, disseminate information to the public concerning the taxation of pr…

NRS 361.044 County assessor: Duty to keep certain proprietary information concerning taxpayer confidential. Except as otherwise provided in NRS 239.0115 and 360.250 and except for information required to be transmitted to the Department, each county assessor shall, at the request…

NRS 361.0445 Provision of certain information regarding property taxes on Internet. 1. The Department shall, to the extent feasible, provide information on its website or other Internet site concerning property taxes, including, without limitation: (a) A description of the assess…

NRS 361.0447 Report to county treasurer of change in ownership of residential real property. A county assessor shall, not less than once every 30 business days, provide a report to the county treasurer that identifies each change in ownership of residential real property that has…

NRS 361.045 Taxable property. Except as otherwise provided by law, all property of every kind and nature whatever within this state shall be subject to taxation. [Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.050 United States property exempted. All lands and other property owned by the United States, not taxable because of the Constitution or laws of the United States, shall be exempt from taxation. [Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.055 Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments. 1. All lands and other property owned by the State are exempt from taxation, except real property acquired by the State of Nevada and assig…

NRS 361.060 Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted. 1. All lands and other property owned by the Nevada Rural Housing Authority or any county, domestic municipal corporation, irrigation drainage or rec…

NRS 361.0605 Property related to public use of privately owned park exempted; exclusion. 1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, whether or not the park is owned or operated by a local government. 2. The real property and imp…

NRS 361.061 Property related to public use of privately owned airport exempted; exclusion. 1. The acquisition, improvement or use of land by the public as an airport is a municipal purpose, whether or not the airport is owned or operated by a local government. 2. The real propert…

NRS 361.062 Property of trusts for furtherance of public functions exempted. All property, both real and personal, of a trust created for the benefit and furtherance of any public function pursuant to the provisions of general or special law is exempt from taxation; but moneys in…

NRS 361.065 Property of school districts and charter schools exempted. All lots, buildings and other school property owned by any legally created school district or a charter school within the State and devoted to public school purposes are exempt from taxation. [Part 1:344:1953;…

NRS 361.067 Vehicles exempted. All vehicles, as defined in NRS 371.020, are exempt from taxation under the provisions of this chapter, except mobile homes which constitute “real estate” or “real property.” (Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744)

NRS 361.068 Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property. 1. The foll…

NRS 361.0683 Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.] 1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754, apply to the Office of Economi…

NRS 361.0687 Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2032.] 1. A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for a partial a…

NRS 361.069 Household goods and furniture exempted; exclusion of rental property. 1. Except as otherwise provided in this section, household goods and furniture are exempt from taxation. 2. Except as otherwise provided in subsection 3, appliances and furniture which are owned by …

NRS 361.070 Drainage ditches, canals and irrigation systems exempted. 1. Drainage ditches and canals, together with the lands which are included in the rights-of-way of the ditch or canal, are exempted from taxation and must be excluded from the assessed value of the parcel unles…

NRS 361.073 Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted. All real and personal property of a water users’ nonprofit association or of a water users’ nonprofit cooperative corporation within the State of Nevada is exempt from tax…

NRS 361.075 Exemption of unpatented mines and mining claims. Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to: 1. Exempt from taxation possessory claims to the public lands of the United States or of this st…

NRS 361.077 Exemption of property used for control of air or water pollution. 1. All property, both real and personal, is exempt from taxation to the extent that the property is used as a facility, device or method for the control of air or water pollution. 2. As used in this sec…

NRS 361.078 Exemption of residential property containing shelter protecting against radioactive fallout. 1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property: (a) Is owned and occupied by a resident of this state; (b) Contains…

NRS 361.080 Exemption of property of surviving spouses. 1. The property of surviving spouses, not to exceed the amount of $1,000 assessed valuation, is exempt from taxation, but no such exemption may be allowed to anyone but a bona fide resident of this State, and must be allowed…

NRS 361.082 Exemption of portions of certain property used for housing and related facilities for persons with low incomes. 1. That portion of real property and tangible personal property which is used for housing and related facilities for persons with low incomes is exempt from…

NRS 361.083 Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons. The property on which stands a hospital or other charitable asylum for the care or relief of orphan children, or of sick, infirm or indigent…

NRS 361.084 Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters. 1. Except as otherwise provided in this subsection, an owner of a single-family residence that is the primary residence of…

NRS 361.085 Exemption of property of persons who are blind. 1. The property of each person who is blind, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community property to the extent only of the interest therein of the person who is…

NRS 361.086 Exemption of certain property used for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities. 1. That portion of real property and tangible personal property which is used exclusively for housing and related fa…

NRS 361.087 Exemption of residential improvements made to remove barriers to persons with disabilities. 1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of…

NRS 361.088 Exemption of property of Nathan Adelson Hospice. All real and personal property of the Nathan Adelson Hospice in the State of Nevada is exempt from taxation but that property must be taxed if it is used for any purpose other than carrying out the legitimate functions …

NRS 361.090 Veterans’ exemptions. 1. The property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada who: (a) Has served a minimum of 90 continuous days on active duty, who was assigned to active duty at some time between April 21…

NRS 361.0905 Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada. 1. Any person who qualifies for an exemption pursuant to NRS 361.090 or 361.091 may, in lieu of claiming the exemption:…

NRS 361.091 Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran. 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces…

NRS 361.095 Exemptions of veterans’ organizations. 1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts are exempt…

NRS 361.096 Exemption of certain property leased or rented to charter school. 1. All real and personal property that is leased or rented to a charter school is hereby deemed to be used for an educational purpose and is exempt from taxation. If the property is used partly for the …