Exemptions

The benefits and eligibility requirements of the Widows/Widowers, Veterans, Disabled Veterans and Blind Persons exemptions are as follows:

WIDOW’S/WIDOWER'S EXEMPTION (NRS 361.080)

The Widow's/Widower's Exemption applies to Nevada residents and is in the amount of $1,190 assessed valuation deduction for the 2009/10 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $36 per fiscal year on real or personal property taxes or up to $48 per fiscal year off the basic governmental service tax portion of your motor vehicle registration.

VETERAN'S EXEMPTION (NRS 361.090)

The Veteran's Exemption applies to Nevada residents and is in the amount of $2,380 assessed valuation deduction for the 2009/10 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $72 per fiscal year on real or personal property taxes or up to $96 off the basic governmental service tax portion of your motor vehicle registration.

The Veteran's Exemption applies to Nevada residents who have served in the Armed Forces of the United States in any of the following branches: Army, Navy, Marines, Air Force, Coast Guard, the National Guard, or Reserves, while on active duty, and the Merchant Marine during time of war or national emergency. A veteran must have served during one of the following periods:

• April 6, 1917 to November 11, 1918
• December 7, 1941 to December 31, 1946
• June 25, 1950 to May 7, 1975
• September 26, 1982 to December 1, 1987
• December 20, 1989 to January 31, 1990
• August 2, 1990 to April 11, 1991
• December 5, 1992 to March 31, 1994
• November 20, 1995 to December 20, 1996

Also eligible are veterans who served or are still serving on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 or any active duty in connection with a campaign or expedition for service in which a medal has been authorized by the United States.

To apply for the Veteran's Exemption, you must be a bona fide Nevada Resident (a Nevada driver's license will show proof of residency) and provide the Assessor's Office with a copy of your honorable discharge, certificate of satisfactory service or separation documents. (DD214)
 DISABLED VETERAN’S EXEMPTION (NRS 361.091)

The Disabled Veteran's Exemption is provided for veterans who have a permanent service connected disability of at least 60%. The amount of exemption is dependent upon the degree of disability incurred. The permanently disabled veteran with a 60% to 100% disability receives the exemption which ranges from $11,900 to a maximum of $23,800 assessed valuation deduction for the 2009/10 fiscal year. Equivalent amounts for use on the basic governmental service tax portion of your motor vehicle registration range from $476 to $952.

To apply for the Disabled Veteran's Exemption, you must be a bona fide resident of Nevada, produce a Nevada Driver's License or ID Card and provide a copy of your honorable discharge, certificate of satisfactory service or separation documents and documentation from the Veteran's Administration verifying the percentage of service connected disability.

The full benefits of this program succeed to the widow(er) of the disabled veteran who was eligible for the exemption at the time of death.

BLIND EXEMPTION (NRS 361.085)

The Blind Exemption entitles you to $3,570 of assessed valuation deduction for the 2009/10 fiscal year; currently, it is approximately $107 per fiscal year on real or personal property taxes or up to $143 per fiscal year on the basic government service tax portion of your motor vehicle registration.

This benefit is available to Nevada residents with visual acuity that does not exceed 20/200 in the better eye when corrected, or whose field of vision does subtend to an angle of 20 degrees. To qualify for this exemption, you must have be a bona fide Nevada resident and provide a certificate from a physician licensed under the laws of Nevada, stating that the above requirements are met.

HOW DO I USE MY EXEMPTION?

After the initial application, a decision must be made each fiscal year as to whether you choose to use your exemption benefit toward your real property tax, personal property tax (which includes manufactured housing), or toward the governmental service tax portion of your motor vehicle registration. The tax dollar amount of the exemption varies with the taxing district in which you live.

Exemptions applied to real property and personal property should be returned to the Assessor's Office and will be reflected on the property tax bill.

To use your exemption towards the Governmental Service Tax on your motor vehicle, you must submit the exemption voucher received from the Assessor's Office with your renewal registration form to the Department of Motor Vehicles.

HOW DOES THE TERM "ASSESSED VALUE" RELATE TO TAX DOLLARS?

All property tax exemptions in Nevada are stated in "assessed value" amounts. The term "assessed value" approximates 35% of the taxable value of an item. The tax rates vary throughout the County, so an exemption of $1,000 assessed value could mean savings of $20.00 to $36.00 depending upon the area tax rate.

HOW DO I DONATE MY VETERAN'S EXEMPTION TO THE NEVADA VETERANS' HOME? (NRS 361.0905)

In 1995 the Nevada Legislature authorized the State Treasurer to set up an account to collect money for a Nevada Veterans' Home. In order for a veteran to donate his/her exemption to the Nevada Veterans' Home account, the veteran must pay his/her full taxes and direct the Assessor's Office to credit his/her exemption entitlement to the Veterans' Home Account.

THE BENEFITS AND ELIGIBILITY OF THE SENIOR CITIZEN TAX ASSISTANCE PROGRAM. (NRS 361.833)

Nevada offers a Senior Citizen Tax Assistance/Rental Rebate program to persons 62 years of age or older whose annual household income is approximately $28,000 or less during the preceding year.

This program applies to any person meeting the age, residency and income requirements regardless of whether you own your home, rent an apartment or house, or live in a mobile home.

The filing period for the Tax Assistance/Rental Rebate program is from February 1 to April 30 of each year. The amount of benefit depends on household income and the amount of taxes or rent paid.

WHERE CAN I APPLY FOR OR GET MORE INFORMATION ON THESE PROGRAMS?

All the mentioned benefits are administered by your County Assessor.

First time applicants for all exemptions must be in person. (NRS 361.091)

More information can be obtained on any of these programs by calling the Assessor's Office at (775)782-9830.