Read the full stored bill text
- 83rd Session (2025)
Senate Bill No. 142–Senator Doñate
CHAPTER..........
AN ACT relating to civil actions; requiring the Department of
Taxation to adjust monetary amounts set forth in provisions
governing property exempt from execution every 3 years;
revising the amount of disposable earnings of a judgment
debtor that is exempt from execution under certain
circumstances; revising the definition of “earnings” for the
purposes of provisions governing that exemption; revising
the amount of money held in a personal bank account of a
judgment debtor that is exempt from execution under certain
circumstances; and provi ding other matters properly relating
thereto.
Legislative Counsel’s Digest:
Existing law allows a judgment creditor to obtain a writ of execution,
attachment or garnishment to levy on the property of a judgment debtor or
defendant in certain circumstances . (Chapters 21 and 31 of NRS) With certain
exceptions, existing law exempts certain property from execution, thereby
prohibiting such property from being the subject of such a writ. (NRS 21.090 -
21.105) Among the property exempt from execution, certain prop erty is exempt
only up to a specified amount. For example, payments received by a judgment
debtor or by a person upon whom the judgment debtor is dependent as
compensation for personal injury that are not compensation for pain and suffering
or actual pecuniary loss are exempt from execution to the extent that such payments
do not exceed $16,150. (NRS 21.090) Additionally, under existing law, with certain
exceptions, $605,000 in equity in property designated as a homestead, including
certain payments made to a defendant or spouse in that amount upon the sale of
homestead property under certain circumstances, is protected from a forced sale
upon execution or any final process from any court. (NRS 21.090, 115.010,
115.050, 115.055) Sections 1, 4, 5 and 8-11 of this bill require the monetary
amounts set forth in the provisions of existing law governing property exempt from
execution to be adjusted on April 1, 2026, and every 3 years thereafter in amount
equal to the percentage of increase or decrease in the Consu mer Price Index for All
Urban Consumers, West Region (All Items), as published by the United States
Department of Labor for the period beginning on January 1 and ending on
December 31 of the year immediately preceding the date of adjustment. Section 1
requires the Department of Taxation, on or before February 1 of each year in which
an adjustment is required, to determine the amount of the adjustment, establish the
adjusted amounts to take effect on April 1 of that year and post the adjusted
amounts on the Internet website of the Department.
Under existing law, the greater of the following amounts are exempt from
execution: (1) 82 percent of a judgment debtor’s disposable earnings for any
workweek if his or her gross weekly salary or wage on the date the mo st recent writ
of garnishment was issued was $770 or less; (2) 75 percent of a judgment debtor’s
disposable earnings for any workweek if his or her gross weekly salary or wage on
the date the most recent writ of garnishment was issued exceeded $770; or (3) 50
times the federal minimum hourly wage. (NRS 21.090, 31.295) Sections 4 and 8
revise that exemption to instead exempt from execution $850 of the disposable
earnings of a judgment debtor during a workweek and either 90 percent of the
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disposable earnings of the judgment debtor during that week that exceed $850, if
the disposable earnings of the judgment debtor during that week are $1,200 or less,
or 85 percent of the disposable earnings of the judgment debtor during that week
that exceed $850, if the dispo sable earnings of the judgment debtor during that
week are more than $1,200. Because sections 4 and 8 eliminate the use of a
judgment debtor’s gross weekly salary or wage in determining the amount of the
exception, section 12 of this bill repeals provision s setting forth the manner in
which gross weekly salary or wage must be determined.
For the purposes of provisions governing the exemption from execution for the
disposable earnings of a judgment debtor, existing law defines: (1) “earnings” to
mean compensation paid or payable for personal services performed by a judgment
debtor in the regular course of business; and (2) “disposable earnings” to mean that
part of the earnings of a judgment debtor remaining after the deduction from those
earnings of any amo unts required by law to be withheld. (NRS 21.090, 31.295)
Sections 4 and 8 revise the definition of the term “earnings” to specify that the
term includes compensation paid or payable for personal services performed by a
judgment debtor in the regular cours e of business, regardless of whether the
judgment debtor performed such services as an employee or independent
contractor.
Existing law exempts from execution: (1) $2,000 in a personal bank account if,
within the 45 days immediately preceding the date on which a writ of execution or
garnishment is levied on the account, money which is reasonably identifiable as
exempt from execution has been electronically deposited into the account; or (2) if
no such money has been deposited, $400. (NRS 21.105) Section 5 revises those
exemptions to eliminate the exemption concerning money deposited within the 45
days immediately preceding the date on which the writ is levied and, instead,
exempts $5,000 in a personal bank account, regardless of whether any money
reasonably identifiable as exempt was deposited in the account before the writ is
levied.
Sections 2, 3, 6 and 7 of this bill revise the form of a writ of execution and of
certain notices and interrogatories required to be served in connection with a writ of
execution, attachment or garnishment, to reflect the changes set forth in sections 1,
4, 5 and 8-11.
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 21 of NRS is hereby amended by adding
thereto a new section to read as follows:
The monetary amounts set forth in NRS 21.090, 21.105,
31.295, 115.010, 115.050 and 115.055 must be adjusted on April 1,
2026, and every 3 years thereafter, by a percentage equal to the
percentage of increase or decrease in the Consumer Price Inde x
for All Urban Consumers, West Region (All Items), as published
by the United States Department of Labor for the period beginning
on January 1 and ending on December 31 of the year immediately
preceding the date of adjustment or, if that index ceases to b e
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published by the United States Department of Labor, the published
index that most closely resembles that index, as determined by the
Department of Taxation. The adjusted amount must be rounded
off to the next larger integral multiple of $10. On or before
February 1 of each year in which an adjustment is required
pursuant to this section, the Department of Taxation shall
determine the amount of the adjustment, establish the adjusted
amounts to take effect on April 1 of that year and post the adjusted
amounts on the Internet website of the Department.
Sec. 2. NRS 21.025 is hereby amended to read as follows:
21.025 A writ of execution issued on a judgment for the
recovery of money must be substantially in the following form [:] ,
with appropriate modifications to replace any monetary amount
specified with the applicable adjusted amount established by the
Department of Taxation pursuant to section 1 of this act that is in
effect at the time the writ is issued:
(Title of the Court)
(Number and abbreviated title of the case)
EXECUTION
THE PEOPLE OF THE STATE OF NEVADA:
To the sheriff of ................................ County.
Greetings:
To FINANCIAL INSTITUTIONS: This judgment is for
the recovery of money for the support of a person.
On ......(month)......(day)......(year), a judgment was entered
by the above -entitled court in the above -entitled action in
favor of ........................ as judgment creditor and against
....................... as judgment debtor for:
$ ............. principal,
$ ............. attorney’s fees,
$ ............. interest, and
$ ............. costs, making a total amount of
$ ............. the judgment as entered, and
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WHEREAS, according to an affidavit or a memorandum
of costs after judgment, or both, filed herein, it appears that
further sums have accrued since the entry of judgment, to wit:
$ ............. accrued interest, and
$ .................. accrued costs, together with $........ fee, for
the issuance of this writ, making a total of
$ .................. as accrued costs, accrued interest and fees.
Credit must be given for payments and par tial satisfactions in
the amount of
$ ..................
which is to be first credited against the total accrued costs and
accrued interest, with any excess credited against the
judgment as entered, leaving a net balance of
$ ..................
actually due on the date of the issuance of this writ, of which
$ ..................
bears interest at ........ percent per annum, in the amount of
$........ per day, from the date of judgment to the date of levy,
to which must be added the commissions and costs of the
officer executing this writ.
NOW, THEREFORE, SHERIFF OF ..................................
COUNTY, you are hereby commanded to satisfy this
judgment with interest and costs as provided by law, out of
the personal property of the judgment debtor, except that for
any workweek, [82 percent] $850 of the d isposable earnings
of the debtor during that week [if the gross weekly salary or
wage] and either 90 percent of the disposable earnings of
the debtor [on the date the most recent writ of garnishment
was issued was $770 ] during that week that exceed $850, if
the disposable earnings of the debtor during that week are
$1,200 or less, [75] or 85 percent of the disposable earnings
of the debtor during that week that exceed $850, if the [gross
weekly salary or wage] disposable earnings of the debtor [on
the date the most recent writ of garnishment was issued
exceeded $770, or 50 times the minimum hourly wage
prescribed by section 206(a)(1) of the federal Fair Labor
Standards Act of 1938, 29 U.S.C. §§ 201 et seq., and in effect
at the time the earnings are payable, whichever is greater, ]
during that week are more than $1,200, is exempt from any
levy of execution pursuant to this writ, and if sufficient
personal property cannot be found, then out of the real
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property belonging to t he debtor in the aforesaid county, and
make return to this writ within not less than 10 days or more
than 60 days endorsed thereon with what you have done.
Dated: This .......... day of the month of .......... of the
year ..........
..........................................., Clerk.
By........................., Deputy Clerk.
Sec. 3. NRS 21.075 is hereby amended to read as follows:
21.075 1. Execution on the writ of execution by levying on
the property of the judgment debtor may occur only if the sheriff
serves the judgment debtor with a notice of the writ of execution
pursuant to NRS 21.076 and a copy of the writ. The notice must
describe the types of property exempt from execution and explain
the procedure for claiming those exemptions in the manner required
in subsection 2. The clerk of the court shall attach the notice to the
writ of execution at the time the writ is issued.
2. The notice required pursuant to subsection 1 must be
substantially in the follo wing form [:] , with appropriate
modifications to replace any monetary amount specified with the
applicable adjusted amount established by the Department of
Taxation pursuant to section 1 of this act that is in effect at the
time the writ is issued:
NOTICE OF EXECUTION
YOUR PROPERTY IS BEING ATTACHED OR
YOUR WAGES ARE BEING GARNISHED
A court has determined that you owe money to
.................... (name of person), the judgment creditor. The
judgment creditor has begun the procedure to collect that
money by garnishing your wages, bank account and other
personal property held by third persons or by taking money or
other property in your possession.
Certain benefits and property owned by you may be
exempt from execution and may not be taken from you. The
following is a partial list of exemptions:
1. Payments received pursuant to the federal Social
Security Act, including, without limitation, retirement and
survivors’ benefits, supplemental security income benefits
and disability insurance benefits.
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2. Payments for benefits or the return of contributions
under the Public Employees’ Retirement System.
3. Payments for public assistance granted through the
Division of Welfare and Supportive Services of the
Department of Health and Human Services or a loc al
governmental entity.
4. Proceeds from a policy of life insurance.
5. Payments of benefits under a program of industrial
insurance.
6. Payments received as disability, illness or
unemployment benefits.
7. Payments received as unemployment compensation.
8. Veteran’s benefits.
9. A homestead in a dwelling or a mobile home,
including, subject to the provisions of NRS 115.055, the
proceeds from the sale of such property, not to exceed
$605,000, unless:
(a) The judgment is for a medical bill, in which case all of
the primary dwelling, including a mobile or manufactured
home, may be exempt.
(b) Allodial title has been established and not relinquished
for the dwelling or mobile home, in which case all of the
dwelling or mobile home and its appurten ances are exempt,
including the land on which they are located, unless a valid
waiver executed pursuant to NRS 115.010 is applicable to the
judgment.
10. All money reasonably deposited with a landlord by
you to secure an agreement to rent or lease a dwel ling that is
used by you as your primary residence, except that such
money is not exempt with respect to a landlord or landlord’s
successor in interest who seeks to enforce the terms of the
agreement to rent or lease the dwelling.
11. A vehicle, if your equity in the vehicle is less than
$15,000.
12. [Eighty-two percent] Eight hundred fifty dollars of
the take -home pay for any workweek [if your gross weekly
salary or wage was $770 ] and either 90 percent of the take -
home pay for that workweek that exceed s $850, if the take -
home pay for that workweek is $1,200 or less , [on the date
the most recent writ of garnishment was issued, ] or [seventy-
five] 85 percent of the take -home pay for [any] that
workweek that exceeds $850, if [your gross weekly salary or
wage exceeded $770 on the date the most recent writ of
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garnishment was issued, unless ] the [weekly] take-home pay
for that workweek is [less than 50 times the federal minimum
hourly wage, in which case the entire amount may be
exempt.] more than $1,200.
13. Money, not to exceed $1,000,000 in present value,
held in:
(a) An individual retirement arrangement which conforms
with or is maintained pursuant to the applicable limitations
and requirements of section 408 or 408A of the Internal
Revenue Code, 26 U.S .C. §§ 408 and 408A, including,
without limitation, an inherited individual retirement
arrangement;
(b) A written simplified employee pension plan which
conforms with or is maintained pursuant to the applicable
limitations and requirements of section 408 of the Internal
Revenue Code, 26 U.S.C. § 408, including, without
limitation, an inherited simplified employee pension plan;
(c) A cash or deferred arrangement plan which is
qualified and maintained pursuant to the Internal Revenue
Code, including, withou t limitation, an inherited cash or
deferred arrangement plan;
(d) A trust forming part of a stock bonus, pension or
profit-sharing plan that is qualified and maintained pursuant
to sections 401 et seq. of the Internal Revenue Code, 26
U.S.C. §§ 401 et seq.; and
(e) A trust forming part of a qualified tuition program
pursuant to chapter 353B of NRS, any applicable regulations
adopted pursuant to chapter 353B of NRS and section 529 of
the Internal Revenue Code, 26 U.S.C. § 529, unless the
money is deposited after the entry of a judgment against the
purchaser or account owner or the money will not be used by
any beneficiary to attend a college or university.
14. All money and other benefits paid pursuant to the
order of a court of competent jurisdiction for the support,
education and maintenance of a child, whether collected by
the judgment debtor or the State.
15. All money and other benefits paid pursuant to the
order of a court of competent jurisdiction for the support and
maintenance of a former spouse, including the amount of any
arrearages in the payment of such support and maintenance to
which the former spouse may be entitled.
16. Regardless of whether a trust contains a spendthrift
provision:
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(a) A present or future interest in the income or pri ncipal
of a trust that is a contingent interest, if the contingency has
not been satisfied or removed;
(b) A present or future interest in the income or principal
of a trust for which discretionary power is held by a trustee to
determine whether to make a distribution from the trust, if the
interest has not been distributed from the trust;
(c) The power to direct dispositions of property in the
trust, other than such a power held by a trustee to distribute
property to a beneficiary of the trust;
(d) Certain powers held by a trust protector or certain
other persons; and
(e) Any power held by the person who created the trust.
17. If a trust contains a spendthrift provision:
(a) A present or future interest in the income or principal
of a trust that is a mandatory interest in which the trustee does
not have discretion concerning whether to make the
distribution from the trust, if the interest has not been
distributed from the trust; and
(b) A present or future interest in the income or principal
of a tru st that is a support interest in which the standard for
distribution may be interpreted by the trustee or a court, if the
interest has not been distributed from the trust.
18. A vehicle for use by you or your dependent which is
specially equipped or modi fied to provide mobility for a
person with a permanent disability.
19. A prosthesis or any equipment prescribed by a
physician or dentist for you or your dependent.
20. Payments, in an amount not to exceed $16,150,
received as compensation for personal injury, not including
compensation for pain and suffering or actual pecuniary loss,
by the judgment debtor or by a person upon whom the
judgment debtor is dependent at the time the payment is
received.
21. Payments received as compensation for the wrongful
death of a person upon whom the judgment debtor was
dependent at the time of the wrongful death, to the extent
reasonably necessary for the support of the judgment debtor
and any dependent of the judgment debtor.
22. Payments received as compensation for the loss of
future earnings of the judgment debtor or of a person upon
whom the judgment debtor is dependent at the time the
payment is received, to the extent reasonably necessary for
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the support of the judgment debtor and any dependent of the
judgment debtor.
23. Payments received as restitution for a criminal act.
24. Personal property, not to exceed $10,000 in total
value, if the property is not otherwise exempt from execution.
25. A tax refund received from the earned income credit
provided by federal law or a similar state law.
26. Stock of a corporation described in subsection 2 of
NRS 78.746 except as set forth in that section.
These exemptions may not apply in certain cases such as a
proceeding to enforce a judgment for support of a p erson or a
judgment of foreclosure on a mechanic’s lien. You should
consult an attorney immediately to assist you in determining
whether your property or money is exempt from execution. If
you cannot afford an attorney, you may be eligible for
assistance t hrough .................... (name of organization in
county providing legal services to indigent or elderly
persons). If you do not wish to consult an attorney or receive
legal services from an organization that provides assistance to
persons who qualify, you may obtain the form to be used to
claim an exemption from the clerk of the court.
PROCEDURE FOR CLAIMING EXEMPT PROPERTY
If you believe that the money or property taken from you
is exempt, you must complete and file with the clerk of the
court an executed claim of exemption. A copy of the claim of
exemption must be served upon the sheriff, the garnishee and
the judgment cred itor within 10 days after the notice of
execution or garnishment is served on you by mail pursuant
to NRS 21.076 which identifies the specific property that is
being levied on. The property must be released by the
garnishee or the sheriff within 9 judicial days after you serve
the claim of exemption upon the sheriff, garnishee and
judgment creditor, unless the sheriff or garnishee receives a
copy of an objection to the claim of exemption and a notice
for a hearing to determine the issue of exemption. If thi s
happens, a hearing will be held to determine whether the
property or money is exempt. The objection to the claim of
exemption and notice for the hearing to determine the issue of
exemption must be filed within 8 judicial days after the claim
of exemption is served on the judgment creditor by mail or in
person and served on the judgment debtor, the sheriff and any
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garnishee not less than 5 judicial days before the date set for
the hearing. The hearing to determine whether the property or
money is exempt must be held within 7 judicial days after the
objection to the claim of exemption and notice for the hearing
is filed. You may be able to have your property released more
quickly if you mail to the judgment creditor or the attorney of
the judgment creditor w ritten proof that the property is
exempt. Such proof may include, without limitation, a letter
from the government, an annual statement from a pension
fund, receipts for payment, copies of checks, records from
financial institutions or any other document w hich
demonstrates that the money in your account is exempt.
IF YOU DO NOT FILE THE EXECUTED CLAIM OF
EXEMPTION WITHIN THE TIME SPECIFIED, YOUR
PROPERTY MAY BE SOLD AND THE MONEY GIVEN
TO THE JUDGMENT CREDITOR, EVEN IF THE
PROPERTY OR MONEY IS EXEMPT.
Sec. 4. NRS 21.090 is hereby amended to read as follows:
21.090 1. The following property is exempt from execution,
except as otherwise specifically provided in this section or required
by federal law:
(a) Private librari es, works of art, musical instruments and
jewelry not to exceed $5,000 , as adjusted pursuant to section 1 of
this act, in value, belonging to the judgment debtor or a dependent
of the judgment debtor, to be selected by the judgment debtor, and
all family pictures and keepsakes.
(b) Necessary household goods, furnishings, electronics,
wearing apparel, other personal effects and yard equipment, not to
exceed $12,000 , as adjusted pursuant to section 1 of this act, in
value, belonging to the judgment debtor or a dependent of the
judgment debtor, to be selected by the judgment debtor.
(c) Farm trucks, farm stock, farm tools, farm equipment,
supplies and seed not to exceed $4,500 , as adjusted pursuant to
section 1 of this act, in value, belonging to the judgment debtor to
be selected by the judgment debtor.
(d) Professional libraries, equipment, supplies, and the tools,
inventory, instruments and materials used to carry on the trade or
business of the judgment debtor for the s upport of the judgment
debtor and his or her family not to exceed $10,000 , as adjusted
pursuant to section 1 of this act, in value.
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(e) The cabin or dwelling of a miner or prospector, the miner’s
or prospector’s cars, implements and appliances necessary for
carrying on any mining operations and the mining claim actually
worked by the miner or prospector, not exceeding $4,500 , as
adjusted pursuant to section 1 of this act, in total value.
(f) Except as otherwise provided in paragraph (p), one vehicle if
the judgment debtor’s equity does not exceed $15,000 or the
creditor is paid an amount equal to any excess above that equity.
(g) For any workweek, [82 percent] $850, as adjusted pursuant
to section 1 of this act, of the disposable earnings of a judgment
debtor during that week [if the gross weekly salary or wage ] and
either 90 percent of the disposable earnings of the judgment debtor
[on the date the most recent writ of garnishment was issued was
$770 or] during that week that exceed $850, as adjusted pur suant
to section 1 of this act, if the disposable earnings of the judgment
debtor during that week are $1,200, as adjusted pursuant to
section 1 of this act, or less, [75] or 85 percent of the disposable
earnings of [a] the judgment debtor during that week that exceed
$850, as adjusted pursuant to section 1 of this act, if the [gross
weekly salary or wage] disposable earnings of the judgment debtor
[on the date the most recent writ of garnishment was issued
exceeded $770, or 50 times the minimum hourly wage prescribed by
section 206(a)(1) of the federal Fair Labor Standards Act of 1938,
29 U.S.C. §§ 201 et seq., and in effect at the time the earnings are
payable, whichever is greater. ] during that week are more than
$1,200, as adjusted pursuant to section 1 of this act. Except as
otherwise provided in paragraphs (o), (s) and (t), the exemption
provided in this paragraph does not apply in the case of any order of
a court of competent jurisdiction for the support of any person, any
order of a court of bankruptc y or of any debt due for any state or
federal tax. As used in this paragraph:
(1) “Disposable earnings” means that part of the earnings of
a judgment debtor remaining after the deduction from those earnings
of any amounts required by law to be withheld.
(2) “Earnings” means compensation paid or payable for
personal services performed by a judgment debtor in the regular
course of business, regardless of whether the judgment debtor
performed such services as an employee or independent
contractor, including, without limitation, compensation designated
as income, wages, tips, a salary, a commission or a bonus. The term
includes compensation received by a judgment debtor that is in the
possession of the judgment debtor, compensation held in accounts
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maintained in a bank or any other financial institution or, in the case
of a receivable, compensation that is due the judgment debtor.
(h) All fire engines, hooks and ladders, with the carts, trucks and
carriages, hose, buckets, implements and apparatus thereunto
appertaining, and all furniture and uniforms of any fire company or
department organized under the laws of this State.
(i) All arms, uniforms and accouterments required by law to be
kept by any person, and also one gun, to be selected by the debtor.
(j) All courthouses, jails, public offices and buildings, lots,
grounds and personal property, the fixtures, furniture, books, papers
and appurtenances belonging and pertaining to the courthouse, jail
and public offices belonging to any county of this State, a ll
cemeteries, public squares, parks and places, public buildings, town
halls, markets, buildings for the use of fire departments and military
organizations, and the lots and grounds thereto belonging and
appertaining, owned or held by any town or incorpor ated city, or
dedicated by the town or city to health, ornament or public use, or
for the use of any fire or military company organized under the laws
of this State and all lots, buildings and other school property owned
by a school district and devoted to public school purposes.
(k) All money, benefits, privileges or immunities accruing or in
any manner growing out of any life insurance.
(l) The homestead as provided for by law, including:
(1) Subject to the provisions of NRS 115.055, the sum of
$605,000 , as adjusted pursuant to section 1 of this act, that is paid
to the defendant in execution pursuant to subsection 2 of NRS
115.050 or to a spouse pursuant to subsection 3 of NRS 115.050;
and
(2) A homestead for which allodial title has been establish ed
and not relinquished and for which a waiver executed pursuant to
NRS 115.010 is not applicable.
(m) The dwelling of the judgment debtor occupied as a home for
himself or herself and family, where the amount of equity held by
the judgment debtor in the home does not exceed $605,000 , as
adjusted pursuant to section 1 of this act, in value and the dwelling
is situated upon lands not owned by the judgment debtor.
(n) All money reasonably deposited with a landlord by the
judgment debtor to secure an agreem ent to rent or lease a dwelling
that is used by the judgment debtor as his or her primary residence,
except that such money is not exempt with respect to a landlord or
the landlord’s successor in interest who seeks to enforce the terms of
the agreement to rent or lease the dwelling.
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(o) All property in this State of the judgment debtor where the
judgment is in favor of any state for failure to pay that state’s
income tax on benefits received from a pension or other retirement
plan.
(p) Any vehicle owned by the judgment debtor for use by the
judgment debtor or the judgment debtor’s dependent that is
equipped or modified to provide mobility for a person with a
permanent disability.
(q) Any prosthesis or equipment prescribed by a physician or
dentist for the judgment debtor or a dependent of the debtor.
(r) Money, not to exceed $1,000,000 , as adjusted pursuant to
section 1 of this act, in present value, held in:
(1) An individual retirement arrangement which conforms
with or is maintained pursuant to the applicable limitations and
requirements of section 408 or 408A of the Internal Revenue Code,
26 U.S.C. §§ 408 and 408A, including, without limitation, an
inherited individual retirement arrangement;
(2) A written simplified employee pension plan which
conforms with or is maintained pursuant to the applicable
limitations and requirements of section 408 of the Internal Revenue
Code, 26 U.S.C. § 408, including, without limitation, an inherited
simplified employee pension plan;
(3) A cash or deferred arran gement plan which is qualified
and maintained pursuant to the Internal Revenue Code, including,
without limitation, an inherited cash or deferred arrangement plan;
(4) A trust forming part of a stock bonus, pension or profit -
sharing plan which is qualifi ed and maintained pursuant to sections
401 et seq. of the Internal Revenue Code, 26 U.S.C. §§ 401 et seq.;
and
(5) A trust forming part of a qualified tuition program
pursuant to chapter 353B of NRS, any applicable regulations
adopted pursuant to chapter 353B of NRS and section 529 of the
Internal Revenue Code, 26 U.S.C. § 529, unless the money is
deposited after the entry of a judgment against the purchaser or
account owner or the money will not be used by any beneficiary to
attend a college or university.
(s) All money and other benefits paid pursuant to the order of a
court of competent jurisdiction for the support, education and
maintenance of a child, whether collected by the judgment debtor or
the State.
(t) All money and other benefits paid pursua nt to the order of a
court of competent jurisdiction for the support and maintenance of a
former spouse, including the amount of any arrearages in the
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payment of such support and maintenance to which the former
spouse may be entitled.
(u) Payments, in an amount not to exceed $16,150, as adjusted
pursuant to section 1 of this act, received as compensation for
personal injury, not including compensation for pain and suffering
or actual pecuniary loss, by the judgment debtor or by a person upon
whom the judgm ent debtor is dependent at the time the payment is
received.
(v) Payments received as compensation for the wrongful death
of a person upon whom the judgment debtor was dependent at the
time of the wrongful death, to the extent reasonably necessary for
the support of the judgment debtor and any dependent of the
judgment debtor.
(w) Payments received as compensation for the loss of future
earnings of the judgment debtor or of a person upon whom the
judgment debtor is dependent at the time the payment is received, to
the extent reasonably necessary for the support of the judgment
debtor and any dependent of the judgment debtor.
(x) Payments received as restitution for a criminal act.
(y) Payments received pursuant to the federal Social Security
Act, includi ng, without limitation, retirement and survivors’
benefits, supplemental security income benefits and disability
insurance benefits.
(z) Any personal property not otherwise exempt from execution
pursuant to this subsection belonging to the judgment debtor ,
including, without limitation, the judgment debtor’s equity in any
property, money, stocks, bonds or other funds on deposit with a
financial institution, not to exceed $10,000 , as adjusted pursuant to
section 1 of this act, in total value, to be selecte d by the judgment
debtor.
(aa) Any tax refund received by the judgment debtor that is
derived from the earned income credit described in section 32 of the
Internal Revenue Code, 26 U.S.C. § 32, or a similar credit provided
pursuant to a state law.
(bb) Stock of a corporation described in subsection 2 of NRS
78.746 except as set forth in that section.
(cc) Regardless of whether a trust contains a spendthrift
provision:
(1) A distribution interest in the trust as defined in NRS
163.4155 that is a contin gent interest, if the contingency has not
been satisfied or removed;
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- 83rd Session (2025)
(2) A distribution interest in the trust as defined in NRS
163.4155 that is a discretionary interest as described in NRS
163.4185, if the interest has not been distributed;
(3) A power of appointment in the trust as defined in NRS
163.4157 regardless of whether the power has been exercised;
(4) A power listed in NRS 163.5553 that is held by a trust
protector as defined in NRS 163.5547 or any other person regardless
of whether the power has been exercised; and
(5) A reserved power in the trust as defined in NRS 163.4165
regardless of whether the power has been exercised.
(dd) If a trust contains a spendthrift provision:
(1) A distribution interest in the trust as defined in NRS
163.4155 that is a mandatory interest as described in NRS 163.4185,
if the interest has not been distributed; and
(2) Notwithstanding a beneficiary’s right to enforce a support
interest, a distribution interest in the trust as defined in NRS
163.4155 that is a support interest as described in NRS 163.4185, if
the interest has not been distributed.
(ee) Proceeds received from a private disability insurance plan.
(ff) Money in a trust fund for funeral or burial services pursuant
to NRS 689.700.
(gg) Compensation that was payable or paid pursuant to
chapters 616A to 616D, inclusive, or chapter 617 of NRS as
provided in NRS 616C.205.
(hh) Unemployment compensation benefits received pursuant to
NRS 612.710.
(ii) Benefits or refunds payable or paid from the Public
Employees’ Retirement System pursuant to NRS 286.670.
(jj) Money paid or rights existing for vocational rehabilitation
pursuant to NRS 615.270.
(kk) Public assistance provided through the Department of
Health and Human Services pursuant to NRS 422.291 and
422A.325.
(ll) Child welfare assistance provided pursuant to NRS 432.036.
2. Except as otherwise provided in NRS 115.010, no article or
species of property mentioned in this section is exempt from
execution issued upon a judgment to r ecover for its price, or upon a
judgment of foreclosure of a mortgage or other lien thereon.
3. Any exemptions specified in subsection (d) of section 522 of
the Bankruptcy Reform Act of 1978, 11 U.S.C. §§ 101 et seq., do
not apply to property owned by a resident of this State unless
conferred also by subsection 1, as limited by subsection 2.
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- 83rd Session (2025)
Sec. 5. NRS 21.105 is hereby amended to read as follows:
21.105 1. [If a writ of execution or garnishment is levied on
the personal bank account of the judgment debtor and money has
been deposited into the account electronically within the
immediately preceding 45 days from the date on which the writ was
served which is reasonably identifiable as exempt from execution,
notwithstanding any other deposits of money into the account,
$2,000 or the entire amount in the account, whichever is less, is not
subject to execution and must remain accessible to the judgment
debtor. For the purposes of this section, money is reasonably
identifiable as exempt from execution if the money is deposited in
the bank account by the United States Department of the Treasury,
including, without limitation, money deposited as:
(a) Benefits provided pursuant to the Social Security Act which
are exempt from execution pursuant to 42 U.S.C. §§ 407 and 1383,
including, without limitation, retirement and survivors’ benefits,
supplemental security income benefits, disability insurance benefits
and child support payments that are processed pursuant to Part D of
Title IV of the Social Security Act;
(b) Veterans’ benefits which are exempt from execution
pursuant to 38 U.S.C. § 5301;
(c) Annuities payable to retired railroad employees which are
exempt from execution pursuant to 45 U.S.C. § 231m;
(d) Benefits pro vided for retirement or disability of federal
employees which are exempt from execution pursuant to 5 U.S.C.
§§ 8346 and 8470;
(e) Annuities payable to retired members of the Armed Forces
of the United States and to any surviving spouse or children of suc h
members which are exempt from execution pursuant to 10 U.S.C. §§
1440 and 1450;
(f) Payments and allowances to members of the Armed Forces
of the United States which are exempt from execution pursuant to
37 U.S.C. § 701;
(g) Federal student loan paymen ts which are exempt from
execution pursuant to 20 U.S.C. § 1095a;
(h) Wages due or accruing to merchant seamen which are
exempt from execution pursuant to 46 U.S.C. § 11109;
(i) Compensation or benefits due or payable to longshore and
harbor workers whic h are exempt from execution pursuant to 33
U.S.C. § 916;
(j) Annuities and benefits for retirement and disability of
members of the foreign service which are exempt from execution
pursuant to 22 U.S.C. § 4060;
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- 83rd Session (2025)
(k) Compensation for injury, death or detent ion of employees of
contractors with the United States outside the United States which is
exempt from execution pursuant to 42 U.S.C. § 1717;
(l) Assistance for a disaster from the Federal Emergency
Management Agency which is exempt from execution pursuan t to
44 C.F.R. § 206.110;
(m) Black lung benefits paid to a miner or a miner’s surviving
spouse or children pursuant to 30 U.S.C. § 922 or 931 which are
exempt from execution; and
(n) Benefits provided pursuant to any other federal law.
2.] If a writ o f execution or garnishment is levied on the
personal bank account of the judgment debtor [and the provisions of
subsection 1 do not apply, $400 ] , $5,000, as adjusted pursuant to
section 1 of this act, or the entire amount in the account, whichever
is less, is not subject to execution and must remain accessible to the
judgment debtor, unless the writ of execution or garnishment is for
the recovery of money owed for the support of any person.
[3.] 2. If a judgment debtor has more than one personal bank
account with the bank to which a writ is issued, the amount that is
not subject to execution must not in the aggregate exceed the
amount specified in subsection 1 . [or 2, as applicable.
4.] 3. A judgment debtor may apply to a court to claim an
exemption for any amount subject to a writ levied on a personal
bank account which exceeds the amount that is not subject to
execution pursuant to subsection 1 . [or 2.
5.] 4. If money in the personal account of the judgment debtor
which exceeds the amount that is not subject to execution pursuant
to subsection 1 [or 2] includes exempt and nonexempt money, the
judgment debtor may claim an exemption for the exempt money in
the manner set forth in NRS 21.112. To determine whether such
money in the account is exempt , the judgment creditor must use the
method of accounting which applies the standard that the first
money deposited in the account is the first money withdrawn from
the account. The court may require a judgment debtor to provide
statements from the bank wh ich include all deposits into and
withdrawals from the account for the immediately preceding 90
days.
[6.] 5. A financial institution which makes a reasonable effort
to determine whether money in the account of a judgment debtor is
subject to execution for the purposes of this section is immune from
civil liability for any act or omission with respect to that
determination . [, including, without limitation, when the financial
institution makes an incorrect determination after applying
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- 83rd Session (2025)
commercially reaso nable methods for determining whether money
in an account is exempt because the source of the money was not
clearly identifiable or because the financial institution inadvertently
misidentified the source of the money. ] If a court determines that a
financial institution failed to identify that money in an account was
not subject to execution pursuant to this section, the financial
institution must adjust its actions with respect to a writ of execution
as soon as possible but may not be held liable for damages.
[7.] 6. Nothing in this section requires a financial institution to
revise its determination about whether money is exempt, except by
an order of a court.
Sec. 6. NRS 31.045 is hereby amended to read as follows:
31.045 1. Execution on the writ of attachment by attaching
property of the defendant may occur only if:
(a) The judgment creditor serves the defendant with notice of
the execution when the notice of the hearing is served pursuant to
NRS 31.013; or
(b) Pursuant to an ex parte hearing, the sheriff serves upon the
judgment debtor notice of the execution and a copy of the writ at the
same time and in the same manner as set forth in NRS 21.076.
If the attachment occurs pursuant to an ex parte hearing, the clerk
of the court shall attach the notice to the writ of attachment at the
time the writ is issued.
2. The notice required pursuant to subsection 1 must be
substantially in the following form [:] , with appropriate
modifications to replace any monetary amount specified with the
applicable adjusted amount established by the Department of
Taxation pursuant to section 1 of this act that is in effect at the
time the writ is issued:
NOTICE OF EXECUTION
YOUR PROPERTY IS BEING ATTACHED OR
YOUR WAGES ARE BEING GARNISHED
Plaintiff, .................... (name of person), alleges that you
owe the plaintiff money. The plaintiff has begun the
procedure to collect that money. To secure satisfaction of
judgment, the court has ordered the garnishment of your
wages, bank account or other personal property held by third
persons or the taking of money or other property in your
possession.
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- 83rd Session (2025)
Certain benefits and property owned by you may be
exempt from execution and may not be taken from you. The
following is a partial list of exemptions:
1. Payments received pursuant to the federal Social
Security Act, including, without limitation, retirement and
survivors’ benefits, supplemental security income benefits
and disability insurance benefits.
2. Payments for benefits or t he return of contributions
under the Public Employees’ Retirement System.
3. Payments for public assistance granted through the
Division of Welfare and Supportive Services of the
Department of Health and Human Services or a local
governmental entity.
4. Proceeds from a policy of life insurance.
5. Payments of benefits under a program of industrial
insurance.
6. Payments received as disability, illness or
unemployment benefits.
7. Payments received as unemployment compensation.
8. Veteran’s benefits.
9. A homestead in a dwelling or a mobile home,
including, subject to the provisions of NRS 115.055, the
proceeds from the sale of such property, not to exceed
$605,000, unless:
(a) The judgment is for a medical bill, in which case all of
the primar y dwelling, including a mobile or manufactured
home, may be exempt.
(b) Allodial title has been established and not relinquished
for the dwelling or mobile home, in which case all of the
dwelling or mobile home and its appurtenances are exempt,
including the land on which they are located, unless a valid
waiver executed pursuant to NRS 115.010 is applicable to the
judgment.
10. All money reasonably deposited with a landlord by
you to secure an agreement to rent or lease a dwelling that is
used by you as your primary residence, except that such
money is not exempt with respect to a landlord or the
landlord’s successor in interest who seeks to enforce the
terms of the agreement to rent or lease the dwelling.
11. A vehicle, if your equity in the vehicle is less than
$15,000.
12. [Eighty-two percent] Eight hundred fifty dollars of
the take -home pay for any workweek [if your gross weekly
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- 83rd Session (2025)
salary or wage on the date the most recent writ of
garnishment was issued was $770 ] and either 90 percent of
the take-home pay for that workweek that exceeds $850, if
the take -home pay for that workweek is $1,200 or less, or
[seventy-five] 85 percent of the take -home pay for [any] that
workweek that exceeds $850, if [your gross weekly salary or
wage on the date the most recent writ of garnishment was
issued exceeded $770, unless the weekly ] the take-home pay
for that workweek is [less than 50 times the federal minimum
hourly wage, in which case the entire amount may be
exempt.] more than $1,200.
13. Money, not to excee d $500,000 in present value,
held in:
(a) An individual retirement arrangement which conforms
with the applicable limitations and requirements of section
408 or 408A of the Internal Revenue Code, 26 U.S.C. §§ 408
and 408A;
(b) A written simplified employ ee pension plan which
conforms with the applicable limitations and requirements of
section 408 of the Internal Revenue Code, 26 U.S.C. § 408;
(c) A cash or deferred arrangement that is a qualified plan
pursuant to the Internal Revenue Code;
(d) A trust f orming part of a stock bonus, pension or
profit-sharing plan that is a qualified plan pursuant to sections
401 et seq. of the Internal Revenue Code, 26 U.S.C. §§ 401 et
seq.; and
(e) A trust forming part of a qualified tuition program
pursuant to chapter 353B of NRS, any applicable regulations
adopted pursuant to chapter 353B of NRS and section 529 of
the Internal Revenue Code, 26 U.S.C. § 529, unless the
money is deposited after the entry of a judgment against the
purchaser or account owner or the money w ill not be used by
any beneficiary to attend a college or university.
14. All money and other benefits paid pursuant to the
order of a court of competent jurisdiction for the support,
education and maintenance of a child, whether collected by
the judgment debtor or the State.
15. All money and other benefits paid pursuant to the
order of a court of competent jurisdiction for the support and
maintenance of a former spouse, including the amount of any
arrearages in the payment of such support and maintenance to
which the former spouse may be entitled.
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- 83rd Session (2025)
16. Regardless of whether a trust contains a spendthrift
provision:
(a) A present or future interest in the income or principal
of a trust that is a contingent interest, if the interest has not
been satisfied or removed;
(b) A present or future interest in the income or principal
of a trust for which discretionary power is held by a trustee to
determine whether to make a distribution from the trust, if the
interest has not been distributed from the trust;
(c) The power to direct dispositions of property in the
trust, other than such a power held by a trustee to distribute
property to a beneficiary of the trust;
(d) Certain powers held by a trust protector or certain
other persons; and
(e) Any power held by the person who created the trust.
17. If a trust contains a spendthrift provision:
(a) A present or future interest in the income or principal
of a trust that is a mandatory interest in which the trustee does
not have discretion concerning whether t o make the
distribution from the trust, if the interest has not been
distributed from the trust; and
(b) A present or future interest in the income or principal
of a trust that is a support interest in which the standard for
distribution may be interpreted by the trustee or a court, if the
interest has not been distributed from the trust.
18. A vehicle for use by you or your dependent which is
specially equipped or modified to provide mobility for a
person with a permanent disability.
19. A prosthesis or any equipment prescribed by a
physician or dentist for you or your dependent.
20. Payments, in an amount not to exceed $16,150, as
adjusted pursuant to section 1 of this act, received as
compensation for personal injury, not including compensation
for pain and suffering or actual pecuniary loss, by the
judgment debtor or by a person upon whom the judgment
debtor is dependent at the time the payment is received.
21. Payments received as compensation for the wrongful
death of a person upon whom the jud gment debtor was
dependent at the time of the wrongful death, to the extent
reasonably necessary for the support of the judgment debtor
and any dependent of the judgment debtor.
22. Payments received as compensation for the loss of
future earnings of the judgment debtor or of a person upon
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- 83rd Session (2025)
whom the judgment debtor is dependent at the time the
payment is received, to the extent reasonably necessary for
the support of the judgment debtor and any dependent of the
judgment debtor.
23. Payments received as restitution for a criminal act.
24. Personal property, not to exceed $1,000 , as adjusted
pursuant to section 1 of this act, in total value, if the property
is not otherwise exempt from execution.
25. A tax refund received from the earned income credit
provided by federal law or a similar state law.
26. Stock of a corporation described in subsection 2 of
NRS 78.746 except as set forth in that section.
These exemptions may not apply in certain cases such as
proceedings to enforce a judgment for suppor t of a child or a
judgment of foreclosure on a mechanic’s lien. You should
consult an attorney immediately to assist you in determining
whether your property or money is exempt from execution. If
you cannot afford an attorney, you may be eligible for
assistance through .................... (name of organization in
county providing legal services to the indigent or elderly
persons). If you do not wish to consult an attorney or receive
legal services from an organization that provides assistance to
persons who qualify, you may obtain the form to be used to
claim an exemption from the clerk of the court.
PROCEDURE FOR CLAIMING EXEMPT PROPERTY
If you believe that the money or property taken from you
is exempt or necessary for the support of you or your family,
you must file with the clerk of the court on a form provided
by the clerk an executed claim of exemption. A copy of the
claim of exemptio n must be served upon the sheriff, the
garnishee and the judgment creditor within 10 days after
the notice of execution or garnishment is served on you by
mail pursuant to NRS 21.076 which identifies the specific
property that is being levied on. The prop erty must be
released by the garnishee or the sheriff within 9 judicial days
after you serve the claim of exemption upon the sheriff,
garnishee and judgment creditor, unless the sheriff or
garnishee receives a copy of an objection to the claim of
exemption and a notice for a hearing to determine the issue of
exemption. If this happens, a hearing will be held to
determine whether the property or money is exempt. The
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- 83rd Session (2025)
objection to the claim of exemption and notice for the hearing
to determine the issue of exem ption must be filed within 8
judicial days after the claim of exemption is served on the
judgment creditor by mail or in person and served on the
judgment debtor, the sheriff and any garnishee not less than 5
judicial days before the date set for the heari ng. The hearing
must be held within 7 judicial days after the objection to the
claim of exemption and notice for a hearing is filed. You may
be able to have your property released more quickly if you
mail to the judgment creditor or the attorney of the jud gment
creditor written proof that the property is exempt. Such proof
may include, without limitation, a letter from the government,
an annual statement from a pension fund, receipts for
payment, copies of checks, records from financial institutions
or any other document which demonstrates that the money in
your account is exempt.
IF YOU DO NOT FILE THE EXECUTED CLAIM OF
EXEMPTION WITHIN THE TIME SPECIFIED, YOUR
PROPERTY MAY BE SOLD AND THE MONEY GIVEN
TO THE JUDGMENT CREDITOR, EVEN IF THE
PROPERTY OR MONEY IS EXEMPT.
If you received this notice with a notice of a hearing for
attachment and you believe that the money or property which
would be taken from you by a writ of attachment is exempt or
necessary for the support of you or your family, you are
entitled to describe to the court at the hearing why you
believe your property is exempt. You may also file a motion
with the court for a discharge of the writ of attachment. You
may make that motion any time before trial. A hearing will be
held on that motion.
IF YOU DO NOT FILE THE MOTION BEFORE THE
TRIAL, YOUR PROPERTY MAY BE SOLD AND
THE MONEY GIVEN TO THE PLAINTIFF, EVEN IF THE
PROPERTY OR MONEY IS EXEMPT OR NECESSARY
FOR THE SUPPORT OF YOU OR YOUR FAMILY.
Sec. 7. NRS 31.290 is hereby amended to read as follows:
31.290 1. The interrogatories to be submitted with any writ
of execution, attachment or garnishment to the garnishee may be in
substance as follows [:] , with appropriate modifications to replace
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- 83rd Session (2025)
any monetary amount specified with the applicable adjusted
amount established by the Department of Taxation pursuant to
section 1 of this act that is in effect at the time the writ is issued:
INTERROGATORIES
Are you in any manner indebted to the defendants ........
..................................................................................................
................................................................................................. ,
or either of them, either in property or money, and is the debt
now due? If not due, when is the debt to become due? State
fully all particulars.
Answer: ..........................................................................
..................................................................................................
Are you an employer of one or all of the defendants? If
so, state the length of your pay period and the amount of
disposable earnings, as defined in NRS 31.295, that each
defendant presently earns during a pay period. State the
minimum amount of disposable earnings that is exempt from
this garnishment, which is [the federal minimum hourly wage
prescribed by section 206(a)(1) of the federal Fair Labor
Standards Act of 1938, 29 U.S.C. §§ 201 et seq., in effect at
the time the earnings are payable multiplied by 50 for each
week of the pay period, after deducting any amount required
by law to be withheld.
Calculate the garnishable amount as follows:
(Check one of the following) The employee is paid:
A Weekly: __ [B] Biweekly: __ [C] Semimonthly: __ [D]
Monthly: __
(1) Gross Earnings $ ___________
(2) Deductions required by law (not
including child support) $ ___________
(3) Disposable Earnings [Subtract line
2 from line 1] $ ___________
(4) Federal Minimum Wage $ ___________
(5) Multiply line 4 by 50 $ ___________
(6) Complete the following directions in accordance with
the letter selected above:
[A] Multiply line 5 by 1 $ ___________
[B] Multiply line 5 by 2 $ ___________
[C] Multiply line 5 by 52 and then
divide by 24 $ ___________
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- 83rd Session (2025)
[D] Multiply line 5 by 52 and then
divide by 12 $ ___________
(7) Subtract line 6 from line 3 $ ___________
This is the attachable earnings. This amount must not
exceed 18% of ] $850 of the disposable earnings [from line 3
if the employee’s gross weekly salary or wage on the date the
most recent writ of garnishment was issued was $770 ] of the
employee during any workweek and either 90 percent of the
disposable earnings of the employee during that workweek
that exceed $850, if the disposable earnings of the employee
during that workweek are $1,200 or less, or [25%] 85
percent of the disposable earnings [from line 3 if the
employee’s gross weekly salary or wage on the date the most
recent writ of garnishment was issued exce eded $770.] of the
employee during that workweek that exceed $850, if the
disposable earnings of the employee during that workweek
are more than $1,200.
Answer: ..........................................................................
..................................................................................................
[What is the gross weekly salary or wage of the
employee? The gross weekly salary or wage of an employee
must be determined as follows:
1. Except as otherwise provided in numbers 2 and 3
below, by dividing the employee’s gross earnings for the
current calendar year as of the date the most recent writ of
garnishment was issued by the total num ber of weeks the
employee has worked in the current calendar year.
2. If the most recent writ of garnishment was issued at
the beginning of the current calendar year before the
employee received any earnings in the current calendar year,
but the employee received earnings in the previous calendar
year, by dividing the employee’s gross earnings for the
previous calendar year by the total number of weeks the
employee worked in the previous calendar year.
3. If the employee has not been employed long enoug h
to have been paid as of the date the most recent writ of
garnishment was issued, or if the provisions of number 1 or 2
above do not otherwise apply, the gross weekly salary or
wage of the employee is the anticipated gross weekly
earnings of the employee as determined by his or her
employer.
For the purpose of determining the total number of weeks
the employee has worked in the current calendar year or the
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- 83rd Session (2025)
total number of weeks the employee worked in the previous
calendar year, as applicable, if the tota l number of weeks is
not exact, the number must be rounded down if the number of
days the employee was on the payroll of his or her employer
in excess of a whole week is 3 days or less, and rounded up if
the number of days the employee was on the payroll o f his or
her employer in excess of a whole week is 4 days or more.
Answer: ..........................................................................
................................................................................................. ]
Did you have in your possession, in your charge or under
your control, on the date the writ of garnishment was served
upon you, any money, property, effects, goods, chattels,
rights, credits or choses in action of the defendants, or either
of them, or in which ............................is interested? If so,
state its value, and state fully all particulars.
Answer: ..........................................................................
..................................................................................................
Do you know of any debts owing to the defendants,
whether due or not due, or any money, property, effects,
goods, chattels, rights, credits or choses in action, belonging
to ............... or in which ...........................is interested, and
now in the possession or under the control of others? If so,
state particulars.
Answer: ..........................................................................
..................................................................................................
Are you a financial institution with a personal account
held by one or all of the defendants? If so, state the account
number and the amount of money in the account which is
subject to garnishment. As set forth in NRS 21.105, [$2,000
or the entire amount in the account, whichever is less, is not
subject to garnishment if the financial institution reasonably
identifies that an electronic deposit of money has been made
into the account within the immediately preceding 45 days
which is exempt from execution, including, without
limitation, payments of money described in NRS 21.105 or, if
no such deposit has been made, $400 ] $5,000, as adjusted
pursuant to section 1 of this act, or the entire amount in the
account, whichever is less, i s not subject to garnishment,
unless the garnishment is for the recovery of money owed for
the support of any person. The amount which is not subject to
garnishment does not apply to each account of the judgment
debtor, but rather is an aggregate amount that is not subject to
garnishment.
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- 83rd Session (2025)
Answer: ..........................................................................
..................................................................................................
State your correct name and address, or the name and
address of your attorney upon whom written notice of further
proceedings in this action may be served.
Answer: ..........................................................................
..................................................................................................
...................................................
Garnishee
I (insert the name of the garnishee), declare under penalty
of perjury that the answers to the foregoing interrogatories by
me subscribed are true and correct.
...................................................
(Signature of garnishee)
2. The garnishee shall answer the interrogatories in writing
upon oath or affirmation and submit the answers to the sheriff
within the time required by the writ. The garnishee shall submit his
or her answers to the judgment debtor within the same time. If the
garnishee fails to do so, the garnishee shall be deemed in default.
Sec. 8. NRS 31.295 is hereby amended to read as follows:
31.295 1. As used in this section:
(a) “Disposable earnings” means that part of the earnings of any
person remaining after the deduction from those earnings of any
amounts required by law to be withheld.
(b) “Earnings” means compensation paid or payable for personal
services performed by a judgment debtor in the regular course of
business, regardless of whether the judgment debtor performed
such services as an employee or independent contractor, including,
without limitation, compensation designated as income, wages, tips,
a salary, a commission or a bonus. The term includes compensation
received by a judgment debtor that is in the possession of the
judgment debtor, compensation hel d in accounts maintained in a
bank or any other financial institution or, in the case of a receivable,
compensation that is due the judgment debtor.
2. The maximum amount of the aggregate disposable earnings
of a person which are subject to garnishment may not exceed:
(a) [Eighteen] Ten percent of the person’s disposable earnings
for the relevant workweek that exceed $850, as adjusted pursuant
to section 1 of this act, if the person’s [gross weekly salary or wage
on the date the most recent writ of garni shment was issued was
$770] disposable earnings for that workweek were $1,200, as
adjusted pursuant to section 1 of this act, or less; or
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- 83rd Session (2025)
(b) [Twenty-five] Fifteen percent of the person’s disposable
earnings for the relevant workweek that exceed $850, as adjusted
pursuant to section 1 of this act, if the person’s [gross weekly
salary or wage on the date the most recent writ of garnishment was
issued exceeded $770; or
(c) The amount by which the person’s disposable earnings for
that we ek exceed 50 times the federal minimum hourly wage
prescribed by section 206(a)(1) of the federal Fair Labor Standards
Act of 1938, 29 U.S.C. §§ 201 et seq., in effect at the time the ]
disposable earnings [are payable,
whichever is less.] for that workweek were more than $1,200, as
adjusted pursuant to section 1 of this act.
3. The restrictions of subsection 2 do not apply in the case of:
(a) Any order of any court for the support of any person.
(b) Any order of any court of bankruptcy.
(c) Any debt due for any state or federal tax.
4. Except as otherwise provided in this subsection, the
maximum amount of the aggregate disposable earnings of a person
for any workweek which are subject to garnishment to enforce any
order for the support of any person may not exceed:
(a) Fifty percent of the person’s disposable earnings for that
week if the person is supporting a spouse or child other than the
spouse or child for whom the order of support was rendered; or
(b) Sixty percent of the person’s disposable earnings for that
week if the person is not supporting such a spouse or child,
except that if the garnishment is to enforce a previous order of
support with respect to a period occurring at least 12 weeks before
the beginning of the workweek, the limits which apply to the
situations described in paragraphs (a) and (b) are 55 percent and 65
percent, respectively.
Sec. 9. NRS 115.010 is hereby amended to read as follows:
115.010 1. The homestead is not subject to forced sale on
execution or any final process from any court, except as otherwise
provided by subsections 2, 3 and 5, and NRS 115.090 and except as
otherwise required by federal law.
2. The exemption provided in subsection 1 extends only to that
amount of equit y in the property held by the claimant which does
not exceed $605,000 , as adjusted pursuant to section 1 of this act,
in value, unless allodial title has been established and not
relinquished, in which case the exemption provided in subsection 1
extends to all equity in the dwelling, its appurtenances and the land
on which it is located.
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3. Except as otherwise provided in subsection 4, the exemption
provided in subsection 1 does not extend to process to enforce the
payment of obligations contracted for t he purchase of the property,
or for improvements made thereon, including any mechanic’s lien
lawfully obtained, or for legal taxes, or for:
(a) Any mortgage or deed of trust thereon executed and given,
including, without limitation, any second or subseque nt mortgage,
mortgage obtained through refinancing, line of credit taken against
the property and a home equity loan; or
(b) Any lien to which prior consent has been given through the
acceptance of property subject to any recorded declaration of
restrictions, deed restriction, restrictive covenant or equitable
servitude, specifically including any lien in favor of an association
pursuant to NRS 116.3116 or 117.070,
by both spouses, when that relation exists.
4. If allodial title has been established and not relinquished, the
exemption provided in subsection 1 extends to process to enforce
the payment of obligations contracted for the purchase of the
property, and for improvements made thereon, including any
mechanic’s lien lawfully obtained, and for l egal taxes levied by a
state or local government, and for:
(a) Any mortgage or deed of trust thereon; and
(b) Any lien even if prior consent has been given through the
acceptance of property subject to any recorded declaration of
restrictions, deed restr iction, restrictive covenant or equitable
servitude, specifically including any lien in favor of an association
pursuant to NRS 116.3116 or 117.070,
unless a waiver for the specific obligation to which the judgment
relates has been executed by all allodial titleholders of the property.
5. Establishment of allodial title does not exempt the property
from forfeiture pursuant to NRS 179.1156 to 179.121, inclusive,
179.1211 to 179.1235, inclusive, or 207.350 to 207.520, inclusive.
6. Any declaration of ho mestead which has been filed before
July 1, 2007, shall be deemed to have been amended on that date by
extending the homestead exemption commensurate with any
increase in the amount of equity held by the claimant in the property
selected and claimed for th e exemption up to the amount permitted
by law on that date, but the increase does not impair the right of any
creditor to execute upon the property when that right existed before
July 1, 2007.
Sec. 10. NRS 115.050 is hereby amended to read as follows:
115.050 1. Whenever execution has been issued against the
property of a party claiming the property as a homestead, and
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the creditor in the judgment makes an oath before the judge of the
district court of the county in whic h the property is situated that
the amount of equity held by the claimant in the property exceeds, to
the best of the creditor’s information and belief, the sum of
$605,000, as adjusted pursuant to section 1 of this act, the judge
shall, upon notice to th e debtor, appoint three disinterested and
competent persons as appraisers to estimate and report as to the
amount of equity held by the claimant in the property and, if the
amount of equity exceeds the sum of $605,000, as adjusted
pursuant to section 1 of this act, determine whether the property
can be divided so as to leave the property subject to the homestead
exemption without material injury.
2. If it appears, upon the report, to the satisfaction of the judge
that the property can be thus divided, the judge shall order the
excess to be sold under execution. If it appears that the property
cannot be thus divided, and the amount of equity held by the
claimant in the property exceeds the exemption allowed by this
chapter, the judge shall order the entire property to be sold, and out
of the proceeds the sum of $605,000 , as adjusted pursuant to
section 1 of this act, to be paid to the defendant in execution, and
the excess to be applied to the satisfaction on the execution. No bid
under $605,000 may be received by the officer making the sale.
3. When the execution is against a spouse, the judge may direct
the $605,000 , as adjusted pursuant to section 1 of this act, to be
deposited in court, to be paid out only upon the joint receipt of both
spouses, and, except as otherwise provided in NRS 115.055, the
deposit possesses all the protection against legal process and
voluntary disposition by either spouse as did the original homestead.
4. Except as otherwise provided in NRS 115.055, if the sum of
$605,000 , as adjusted pursuant to section 1 of this act, is paid to
the defendant in execution pursuant to subsection 2 or to a spouse
pursuant to subsection 3, such sum of $605,000 , as adjusted
pursuant to section 1 of this act, possesses all the protection against
legal process and voluntary disposition by the defendant or spouse
as did the original homestead.
Sec. 11. NRS 115.055 is hereby amended to read as follows:
115.055 Notwithstanding any other provision of law, the
proceeds of $605,000 , as adjusted pursuant to section 1 of this act,
from the sale of a homestead pursuant to subsect ion 2 or 3 of NRS
115.050 are only exempt from execution if:
1. Such proceeds are reinvested in another property of like kind
for which the declaration of a homestead will be made; and
2. The other property is:
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(a) Identified not later than 45 days af ter the sale of the
homestead; and
(b) Taken possession of not later than 180 days after the sale of
the homestead.
Sec. 12. NRS 21.005 and 31.2955 are hereby repealed.
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