Nevada2025Active
AB135
Extends Veteran Tax Exemptions to Surviving Spouses
Last scannedAug 22, 2026, 1:27 AM
In one sentence
This bill allows surviving spouses of veterans who meet specific service requirements and live in the state to receive property and vehicle tax exemptions equal to those given to veterans, while preventing them from claiming both this new exemption and a separate existing one.
What it does
- Expands a $2,000 property tax exemption for certain veterans so their surviving spouses can also claim it if they live in the state.
- Extends a similar vehicle tax exemption to the surviving spouse of a veteran who served during specific time periods or campaigns.
- States that a surviving spouse cannot receive both this new veteran-level exemption and the existing smaller exemption just for being a surviving spouse.
- Keeps rules allowing people who are both veterans and surviving spouses of disabled veterans to claim two different exemptions if they qualify.
- Requires reducing the property tax benefit by any amount already received as a vehicle tax benefit.
Who it affects
- Surviving spouses of residents who served on active duty during specific wars or campaigns listed in the law.
- Veterans and surviving spouses with permanent service-connected disabilities.
- People who qualify as both veterans and surviving spouses of disabled veterans.
Limits and unknowns
- The bill does not state the exact date it will take effect.
- Local governments may face a financial impact, but the amount is unknown.
- Surviving spouses must choose between this new exemption or their existing smaller one; they cannot have both.
Plain language
Terms to know
- Assessed valuation
- The value assigned to property or a vehicle for the purpose of calculating taxes.
- Service-connected disability
- An injury or illness that happened during military service and is linked to that service.
- Governmental services tax
- A specific type of tax charged on vehicles in the state.
Official record
Sources
Official summary
Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-236)