Establishes certain partial tax exemptions for certain Nevada Gold Star Spouses. (BDR 32-163)

EXEMPT
(Reprinted with amendments adopted on June 2, 2025)
SECOND REPRINT A.B. 243

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ASSEMBLY BILL NO. 243–ASSEMBLYMEMBERS
HIBBETTS; AND D’SILVA

FEBRUARY 17, 2025
____________

Referred to Committee on Revenue

SUMMARY—Establishes certain partial tax exemptions for certain
Nevada Gold Star Spouses. (BDR 32-163)

FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: Yes.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to taxation; providing partial exemptions from the
property and governmental services taxes for certain
Nevada Gold Star Spouses; establishing certain
requirements for claiming the exemptions; requiring the
maximum allowable amount of the exemptions be
adjusted annually; authorizing an eligible Nevada Gold
Star Spouse to direct an amount equivalent to the
exemptions to certain charitable gift accounts in lieu of
claiming the exemptions; providing for the reducti on of
the property tax exemption in certain circumstances;
providing penalties; and providing other matters properly
relating thereto.
Legislative Counsel’s Digest:
Existing law exempts from property taxes $1,000 of the assessed valuation of 1
property, adj usted each fiscal year using the Consumer Price Index, in which a 2
surviving spouse who is a resident of this State has an interest. (NRS 361.080) 3
Existing law also exempts from property taxes: (1) $2,000 of the assessed valuation 4
of property, as adjusted each fiscal year using the Consumer Price Index, in which a 5
veteran who served on active duty under certain circumstances has an interest; and 6
(2) $20,000 of the assessed valuation of property, as adjusted each fiscal year using 7
the Consumer Price Index, in which a veteran with a permanent service -connected 8
disability of 100 percent, or the surviving spouse of such a veteran, has an interest. 9
(NRS 361.090, 361.091) Under existing law, in lieu of applying these exemptions 10
to property taxes, the same partial exemptions may be applied to reduce the amount 11
of governmental services tax owed by a surviving spouse, veteran, disabled veteran 12
or surviving spouse of a veteran or disabled veteran upon the annual renewal of the 13
registration of a vehicle. (NRS 361.1565, 371.101, 371.103, 371.104) 14

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Sections 1 and 4 of this bill, respectively, exempt from property taxes and 15
governmental services taxes $20,000 of the assessed valuation , adjusted each fiscal 16
year using the Consumer Price Index, of the property of a Nevada Gold Star 17
Spouse. Sections 1 and 4 define Nevada Gold Star Spouse as the surviving spouse 18
of a member of the Armed Forces of the United States who died under certain 19
circumstances while on active duty in the Armed Forces and who, at the time of his 20
or her death, was a resident of this State. Section 3 of this bill makes a conforming 21
change to apply to sections 1 and 4 existing law which requires a partial exemption 22
from property taxes to be reduced by any partial exemption from t he governmental 23
services taxes. Sections 2 and 5 of this bill make a conforming change to authorize 24
a Nevada Gold Star Spouse who qualifies for the partial exemption from property 25
taxes or governmental services taxes under section 1 or 4, respectively, to request 26
the deposit of an amount equal to the partial exemption to the Gift Account for the 27
Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in 28
Northern Nevada. (NRS 361.0905, 371.1035) Section 6 of this bill makes a 29
conforming change to apply to section 4 existing law governing the filing of claims 30
for exemptions for governmental services tax or the designation of amounts to be 31
credited to a Gift Account for a Veterans Home. (NRS 371.105) Section 7 of this 32
bill makes a conforming change to apply existing law requiring the provision of 33
notice to the Department of Motor Vehicles when an owner of a vehicle is no 34
longer eligible for the exemption under section 4. 35

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Chapter 361 of NRS is hereby amended by adding 1
thereto a new section to read as follows: 2
1. A bona fide resident of the State of Nevada who is a 3
Nevada Gold Star Spouse , and who has not remarried, is entitled 4
to an exemption not to exceed the amount of $20,000 assessed 5
valuation. For the purposes of this section, the first $20,000 6
assessed valuation of property in which a person has any interest 7
is deemed to be the property of the person. 8
2. The exemption may be allowed only to a claimant who has 9
filed an affidavit with his or her claim for exemption on real 10
property pursuant to NRS 361.155. The affidavit may be made at 11
any time by a person claiming an exemption from taxation on 12
personal property. 13
3. The affidavit required by subsection 2 must be made before 14
the county assessor or a notary public and be filed with the county 15
assessor. It must state that the affiant: 16
(a) Is a bona fide resident of the State of Nevada; 17
(b) Is a Nevada Gold Star Spouse; 18
(c) Has not remarried; and 19
(d) Has not claimed the exemption in any other county within 20
this State. 21

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4. After the filing of the original affidavit required by 1
subsection 2, the county assessor shall, except as otherwise 2
provided in this subsection, mail a form for: 3
(a) The renewal of the exemption; and 4
(b) The designation of any amount to be credited to the Gift 5
Account for the Veterans Home in Southern Nevada or the Gift 6
Account for the Veterans Home in Northern Nevada established 7
pursuant to NRS 417.145, 8
 to the person each year following a year in which the exemption 9
was allowed for that person. The form must be designed to 10
facilitate its return by mail by the person claiming the exemption. 11
If so requested by the person claiming the exemption, the county 12
assessor may provide the form to t he person by electronic means 13
in lieu of by mail. The county assessor may authorize the return of 14
the form by electronic means in accordance with the provisions of 15
chapter 719 of NRS. 16
5. Before allowing any exemption pursuant to the provisions 17
of this se ction, the county assessor shall require proof that the 18
person is a Nevada Gold Star Spouse. For this purpose, the county 19
assessor shall require the person to produce: 20
(a) A DD Form 1300, “Report of Casualty,” or its succeeding 21
form, issued by the United States Department of Defense that 22
identifies the member of the Armed Forces to wh om the person 23
was married and indicates that the member: 24
(1) Died under any of the circumstances described in 10 25
U.S.C. § 1126(a); and 26
(2) Listed Nevada as his or her home of record; and 27
(b) Documentation that the person was married to the member. 28
6. The allowance of a tax exemption to a person under this 29
section does not affect the eligibility of that person for an 30
exemption under NRS 361.090 or 361.091 based on the per son’s 31
own service in the Armed Forces of the United States, if 32
applicable. 33
7. If any person files a false affidavit or produces false proof 34
to the county assessor or a notary public and, as a result of the 35
false affidavit or false proof, the person is allowed a tax exemption 36
to which the person is not entitled, the person is guilty of a gross 37
misdemeanor. 38
8. The monetary amount s in subsection 1 must be adjusted 39
for each fiscal year by adding to the amount the product of the 40
amount multiplied by the percentage increase in the consumer 41
price inflation index from July 2003 to the July preceding the 42
fiscal year for which the adjustment is calculated. The Department 43
shall provide to each county assessor the adjusted amount, in 44
writing, on or before September 30 of each year. 45

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9. As used in this section: 1
(a) “Consumer price inflation index” means the Consumer 2
Price Index for All Urban Consumers, West Region (All Items), as 3
published by the United States Department of Labor or, if that 4
index ceases to be published by the United States Department of 5
Labor, the published index selected by the Department of Taxation 6
pursuant to subsection 11 of NRS 361.091. 7
(b) “Nevada Gold Star Spouse” means the surviving spouse of 8
a member of the Armed Forces of the United States who: 9
(1) Died under any of the circumstances described in 10 10
U.S.C. § 1126(a); and 11
(2) At the time of his or her death was a resident of this 12
State. 13
(c) “Surviving spouse” includes a surviving domestic partner 14
as set forth in NRS 122A.200. 15
Sec. 2. NRS 361.0905 is hereby amended to read as follows: 16
361.0905 1. Any person who qualifies for an exemption 17
pursuant to NRS 361.090 or 361.091 or section 1 of this act may, in 18
lieu of claiming the exemption: 19
(a) Pay to the county tax receiver all or any portion of the 20
amount by which the tax would be reduced if the person claimed the 21
exemption; and 22
(b) Direct the county tax receiver to deposit that amount for 23
credit to the Gift Account for the Veterans Home in Southern 24
Nevada or the Gift Account for the Veterans Home in Northern 25
Nevada established pursuant to NRS 417.145. 26
2. Any person who wishes to waive his or her exemption 27
pursuant to this section shall designate the amount to be credited to 28
a Gift Account on a form provided by the Nevada Tax Commission. 29
3. The county tax receiver shall deposit any money recei ved 30
pursuant to this section with the State Treasurer for credit to the Gift 31
Account for the Veterans Home in Southern Nevada or the Gift 32
Account for the Veterans Home in Northern Nevada established 33
pursuant to NRS 417.145. The State Treasurer shall not accept more 34
than a total of $2,000,000 for credit to a Gift Account pursuant to 35
this section and NRS 371.1035 during any fiscal year. 36
Sec. 3. NRS 361.1565 is hereby amended to read as follows: 37
361.1565 1. The personal property tax exemption to which a 38
surviving spouse, person who is blind, veteran , [or] surviving 39
spouse of a veteran who incurred a service -connected disability or 40
Nevada Gold Star Spouse is entitled pursuant to NRS 361.080, 41
361.085, 361.090 or 361.091 or section 1 of this act is reduced to 42
the extent that he or she is allowed an exemption from the 43
governmental services tax pursuant to chapter 371 of NRS. 44

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2. As used in this section, “Nevada Gold Star Spouse” has the 1
meaning ascribed to it in section 1 of this act. 2
Sec. 4. Chapter 371 of NRS is hereby amended by adding 3
thereto a new section to read as follows: 4
1. A bona fide resident of the State of Nevada who is a 5
Nevada Gold Star Spouse , and who has not remarried, is entitled 6
to an exemption from the payment of governmental services taxes 7
on vehicles not to exceed the amount of $20,000 of determined 8
valuation. For the purpose of this section, the first $20,000 of 9
determined valuation of ve hicles in which a person described in 10
this subsection has any interest shall be deemed to belong entirely 11
to that person. 12
2. A person claiming the exemption shall file annually with 13
the Department in the county where the exemption is claimed an 14
affidavit that declares that the person: 15
(a) Is a bona fide resident of the State of Nevada; 16
(b) Is a Nevada Gold Star Spouse; 17
(c) Has not remarried; and 18
(d) Has not claimed the exemption in any other county within 19
this State. 20
3. After the filing of the origi nal affidavit required by 21
subsection 2, the county assessor in the county where the 22
exemption is claimed shall, except as otherwise provided in this 23
subsection, mail a form for: 24
(a) The renewal of the exemption; and 25
(b) The designation of any amount to b e credited to the Gift 26
Account for the Veterans Home in Southern Nevada or the Gift 27
Account for the Veterans Home in Northern Nevada established 28
pursuant to NRS 417.145, 29
 to the person each year following a year in which the exemption 30
was allowed for that person. The form must be designed to 31
facilitate its return by mail by the person claiming the exemption. 32
If so requested by the person claiming the exemption, the county 33
assessor may provide the form to the person by electronic means 34
in lieu of by mail. 35
4. Before allowing any exemption pursuant to the provisions 36
of this section, the Department shall require proof that the person 37
is a Nevada Gold Star Spouse. For this purpose, the Department 38
shall require the person to produce: 39
(a) A DD Form 1300, “Repor t of Casualty,” or its succeeding 40
form, issued by the United States Department of Defense that 41
identifies the member of the Armed Forces to wh om the person 42
was married and indicates that the member: 43
(1) Died under any of the circumstances described in 10 44
U.S.C. § 1126(a); and 45

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(2) Listed Nevada as his or her home of record; and 1
(b) Documentation that the person was married to the member. 2
5. The allowance of a tax exemption to a person under this 3
section does not affect the eligibility of that person f or an 4
exemption under NRS 371.103 or 371.104 based on the person’s 5
own service in the Armed Forces of the United States, if 6
applicable. 7
6. If any person files a false affidavit or produces false proof 8
to the Department and, as a result of the false affid avit or false 9
proof, the person is allowed a tax exemption to which the person is 10
not entitled, the person is guilty of a gross misdemeanor. 11
7. The monetary amount in subsection 1 must be adjusted for 12
each fiscal year by adding to the amount the product of the 13
amount multiplied by the percentage increase in the consumer 14
price inflation i ndex from December 2003 to the December 15
preceding the fiscal year for which the adjustment is calculated. 16
8. For the purposes of this section: 17
(a) “Consumer price inflation index” means the Consumer 18
Price Index for All Urban Consumers, West Region (All Items), as 19
published by the United States Department of Labor or, if that 20
index ceases to be published by the United States Department of 21
Labor, the published index selected by the Department of Taxation 22
pursuant to subsection 11 of NRS 361.091. 23
(b) “Nevada Gold Star Spouse” means the surviving spouse of 24
a member of the Armed Forces of the United States who: 25
(1) Died under any of the circumstances described in 10 26
U.S.C. § 1126(a); and 27
(2) At the time of his or her death was a resident of this 28
State. 29
(c) “Surviving spouse” includes a surviving domestic partner 30
as set forth in NRS 122A.200. 31
Sec. 5. NRS 371.1035 is hereby amended to read as follows: 32
371.1035 1. Any person who qualifies for an exemption 33
pursuant to NRS 371.103 or 371.104 or section 4 of this act may, in 34
lieu of claiming the exemption: 35
(a) Pay to the Department all or any portion of the amount by 36
which the tax would be reduced if the person claimed the 37
exemption; and 38
(b) Direct the Department to deposit that amount for credit to 39
the Gift Account for the Veterans Home in Southern Nevada or the 40
Gift Account for the Veterans Home in Northern Nevada established 41
pursuant to NRS 417.145. 42
2. Any person who wishes to waive his or her exemption 43
pursuant to this section shall designate the amount to be credited to 44
a Gift Account on a form provided by the Department. 45

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3. The Department shall deposit any money received pursuan t 1
to this section with the State Treasurer for credit to the Gift Account 2
for the Veterans Home in Southern Nevada or the Gift Account for 3
the Veterans Home in Northern Nevada established pursuant to NRS 4
417.145. The State Treasurer shall not accept more t han a total of 5
$2,000,000 for credit to a Gift Account pursuant to this section and 6
NRS 361.0905 during any fiscal year. 7
Sec. 6. NRS 371.105 is hereby amended to read as follows: 8
371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or 9
371.104 or section 4 of this act for tax exemption on the 10
governmental services tax and designations of any amount to be 11
credited to the Gift Account for the Veterans Home in Southern 12
Nevada or the Gift Account for the Veterans Home in No rthern 13
Nevada pursuant to NRS 371.1035 must be filed annually at any 14
time on or before the date when payment of the tax is due. All 15
exemptions provided for in this section must not be in an amount 16
which gives the taxpayer a total exemption greater than tha t to 17
which the taxpayer is entitled during any fiscal year. 18
Sec. 7. NRS 371.106 is hereby amended to read as follows: 19
371.106 1. Whenever any vehicle ceases to be exempt from 20
taxation under NRS 371.101, 371.102, 371.103 or 371.104 or 21
section 4 of this act because the owner no longer meets the 22
requirements for the exemption provided in those sections, its owner 23
shall immediately notify the Department of the fact. 24
2. If a person fails to notify the Department as required by 25
subsection 1 and as a result of such failure is allowed a tax 26
exemption to which he or she is not entitled, there shall be added to 27
and collected with the tax otherwise due a penalty equal to double 28
the amount of the tax. If the person’s failure is fraudulent and results 29
in his or her receiving a tax exemption to which he or she is not 30
entitled, the person is also guilty of a gross misdemeanor. 31

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