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Senate Bill No.
Special Session (36th) A SB6 12 Amendment No.
6–Select Committee on Jobs and Economy CHAPTER..........
12 Senate Amendment to Senate Bill No.
6 (BDR S-12) Proposed by:
Senate Select Committee on Public Safety and Security Amends:
Summary:
No Title:
Yes Preamble:
No Joint Sponsorship:
No Digest:
Yes ASSEMBLY ACTION Initial and Dat| SENATE ACTION Initial and Date Adopted Lost | Adopted Lost Concurred In Not | Concurred In Not Receded Not | Receded Not EXPLANATION:
Matter in (1) blue bold italics is new language in the original bill;
(2) variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) orange double underlining is deleted language in the original bill proposed to be retained in this amendment.
BJF - Date:
11/16/2025 S.B.
No.
6—Revises the Windsor Park Environmental Justice Act.
(BDR S-12) Page 1 of 13 *A_SB6_12* Senate Amendment No.
12 to Senate Bill No.
6 Page 3 SENATE BILL NO .
6–SELECT COMMITTEE ON JOBS AND ECONOMY N OVEMBER 14, 2025 _______________ Referred to Select Committee Public Safety and Security SUMMARY—Revises the Windsor Park Environmental Justice Act.
(BDR S-12) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Contains Appropriation not included in Executive Budget.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
revising certain requirements to be eligible to acquire a new single- family residence under the Act;
revising certain requirements to be eligible to acquire a new single-family residence under the Act;
making an appropriation;
[extending the reversion date of appropriations made for the purposes of the Act;] making an appropriation;
Existing law contains the Windsor Park Environmental Justice Act, which neighborhood of the City of North Las Vegas whose residences have been damagedrk by the sinking of the ground beneath the residences.
Existing law contains the Windsor Park Environmental Justice Act, which establishes a program for the relocation of persons residing in the Windsor Park neighborhood of the City of North Las Vegas whose residences have been damaged by the sinking of the ground beneath the residences.
(Chapter 531, Statutes of Nevada 2023, at page 3538) Under the Act, the Housing Division of the Department of Business and Industry is required to establish and administer a program by which the owner of a single-family residence in the Windsor Park in the Windsor Park neighborhood for a new residence constructed in accordancee with the Act.
(Chapter 531, Statutes of Nevada 2023, at page 3538) Under the Act, the Housing Division of the Department of Business and Industry is required to establish and administer a program by which the owner of a single-family residence in the Windsor Park Windsor Park neighborhood for a new residence constructed in accordance with the Act.e Senate Amendment No.
(Section 9 of chapter 531, Statutes of Nevada 2023, at page 3540) This bill makes revisions to the Act.
12 to Senate Bill No.
6 Page 4 (Section 9 of chapter 531, Statutes of Nevada 2023, at page 3540) This bill makes revisions to the Act.
and (2) provide quarterly reports to the Interim FinSection 2 of this bill clarifies the boundaries of the Windsor Park neighborhood for the purposes of determining the owners of single-family residences or vacant lots who are eligible to participate in the program.
and (2) provide quarterly reports to the Interim Finance Committee concerning the implementation of the provisions of the Act.
purposes of determining the owners of single-family residences or vacant lots who are eligible to participate in the program.
(1) requires that, to be eligible to participate in the program, an owner of a single-family residence or vacant lot in the Windsor Park - 36th Special Session (2025) – 2 – neighborhood must have owned that single-family residence or lot on August 1, 2025, rather than July 1, 2023;
(1) requires that, to be eligible to participate in the program, an owner of a single-family residence or vacant lot in the Windsor Park neighborhood must have owned that single-family residence or lot on [December 31, 2023,] August 1, 2025, rather than July 1, 2023;
(2) authorizes a person who is the owner of a vacant lot in the Windsor Park neighborhood and who was the owner, or is the descendant of the former owner, of a single-family residence that was formerly located on that vacant lot in the Windsor Park neighborhood to participate in the program by exchanging the vacant lot for another vacant lot in an area as near as reasonably in the Windsor Park neighborhood to establish that he or she is the owner of ades single-family residence or a vacant lot in the Windsor Park neighborhood, and, thus, is eligible to participate in the program, by executing an affidavit, under penalty of perjury, or presenting certain other documentation to establish inheritance or ownership of the property;
(2) authorizes a person who is the owner of a vacant lot in the Windsor Park neighborhood and who was the owner, or is the descendant of the former owner, of a single- family residence that was formerly located on that vacant lot in the Windsor Park neighborhood to participate in the program by exchanging the vacant lot for another vacant lot in an area as near as reasonably practicable to the Windsor Park neighborhood;
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(4) establishes that the number of new single-family residences to be constructed must be based on an eligibility list verified by the Housing Division;
(3) authorizes a person who resides in the Windsor Park neighborhood to establish that he or she is the owner of a single-family residence or a vacant lot in the Windsor Park neighborhood, and, thus, is eligible to participate in the program, by executing an affidavit, under penalty of property;
(4) establishes that the number of new single-family residences to be constructed [;] must be based on an eligibility list verified by the Housing Division;
(7) provides an exemption from taxes on the transfer of real property for certain transfers of a single-family residence pursuant to the Act;
[(6)] (7) provides an exemption from taxes on the transfer of real property for certain transfers of a single-family residence pursuant to the Act;
(8) requires the Housing Division to file a lien on the single-family residence acquired pursuant to the Act to secure repayment of certain amounts if the new residence is sold within 5 years after the filing of the lien;
[(7)] (8) requires the Housing Division to file a lien on the single-family residence acquired pursuant to the Act to secure repayment of certain amounts if the new residence is sold within 5 years after the filing of the lien;
(9) authorizes a mortgage on a single-family residence in the Windsor Park neighborhood to be transferred to the new residence a mortgage on a single-family residence in the Windsor Park neighborhood to they off payoff amount on May 25, 2025, unless certain circumstances exist authorizing an additional amount to be paid off;
[(8)] (9) authorizes a mortgage on a single-family residence in the Windsor Park neighborhood to be transferred to the new residence acquired under the Act;
(11) authorizes the closing of the transaction for the exchange of a single-family residence or vacant lot under the Act to be an escrow process with the issuance of certain title insurance and provides for the payment of certain fees and charges associated with such a transaction;
[(9)] (10) limits the amount of any assistance provided to pay off a mortgage on a single-family residence in the Windsor Park neighborhood to the payoff amount on May 25, 2025, unless certain authorizes the closing of the transaction for the exchange of a single-family residence or vacant lot under the Act to be an escrow process with the issuance of certain title insurance and provides for the payment of certain fees and charges associated with such a transaction;
(12) expresses the intent of the Legislature that because of the circumstances existing in the Windsor Park neighborhood, for the purposes of federal income taxation, the exchange of a single-family residence or vacant lot under the Act be considered an involuntary exchange as a result of the destruction, in whole or in part, of the single-family residence or vacant lot a threatened requisition or condemnation;
[(11)] (12) expresses the intent of the Legislature that because of the circumstances existing in the Windsor Park neighborhood, for the purposes of federal income taxation, the exchange of a single-family residence or vacant lot under the Act be considered an involuntary exchange as a result of the destruction, in whole or in part, of the single-family residence or vacant lot a threatened requisition or condemnation;
(13) requires the entity selected to develop and construct a single-family residence pursuant to the Act to perform certain additional work related to the project, without formal bidding under existing state law, including, without limitation, demolishing the homes in the Windsor Park neighborhood for the purposes of creating the public park required under the Act;
[(12)] (13) requires the entity selected to develop and construct a single-family residence pursuant to the Act [to be engaged] to perform certain additional work related to the project, without formal bidding under existing state law, including, without limitation, demolishing the homes in the Windsor Park neighborhood for the purposes of creating the public park required under the Act;
and (14) authorizes that entity to retain or reuse existing infrastructure rather than demolish such infrastructure under certSection 4 of this bill removes the requirement for the Housing Division to pay moving expenses and restitution to owners of single-family residences in the Windsor Park neighborhood from certain Community Development Block Grant funds transferred to the Housing Division and, instead, requires relocation expenses to be paid from money available for the purposes of the Act and Community Development Block Grant funds to be used only for purposes for which federal law authorizes the use of such funds.
and [(13)] (14) authorizes that entity to retain or reuse existing infrastructure rather than demolish such infrastructure under certSection 4 of this bill removes the requirement for the Housing Division to pay moving expenses and restitution to owners of single-family residences in the Windsor Park neighborhood from certain Community Development Block Grant funds transferred to the Housing Division and, instead, [authorizes those] requires relocation expenses to be paid from money available for the purposes of the Act and Community Development Block Grant funds to be used [by the Housing Division to pay relocation expenses for certain owners and tenants.] only for purposes for which federal law authorizes the use of such funds.
Section 6 of this bill appropriates $25,000,000 from the State General Fund to the Housing Division for the purposes of the Act.
Senate Amendment No.
- 36th Special Session (2025) – 3 – EXPLANATION – Matter in bolded italics is new;
12 to Senate Bill No.
matter between brackets [omitted material] is material to be omitted.
6 Page 5 the purposes of the Act reverts at the end of the 2025-2027 biennium rather than at the end of the 2023-2025 biennium.] Section 6 of this bill appropriates $25,000,000 from the State General Fund to the Housing Division for the purposes of the Act.
The Housing Division shall report, at least quarterly, to the Interim Finance Committee information concerning the status of the program undertaken pursuant to sections 1 to 9.7, inclusive, of the Windsor Park Environmental Justice Act.
[1.
The Housing Division shall adopt regulations to carry out the provisions of sections 1 to 9.7, inclusive, of the Windsor Park Environmental Justice Act, including, without limitation, regulations:
(a) Establishing criteria and procedures for determining the eligibility of a person to exchange a single-family residence or vacant lot pursuant to section 9 of the Act;
(b) Prescribing any necessary documentation;
(c) Establishing procedures and requirements for the payment of relocation expenses;
(d) Prescribing procedures for the escrow process to be used to close any transaction conducted pursuant to sections 1 to 9.7, inclusive, of the Act;
(e) Establishing procedures for the filing and release of any liens;
(f) Establishing criteria and procedures for determining any hardship for the purposes of paragraph (a) of subsection 8 of section 9 of the Act;
and (g) Prescribing procedures for any review or appeal of a decision of the Housing Division.
2.] The Housing Division shall report, at least quarterly, to the Interim Finance Committee information concerning the status of the program undertaken pursuant to sections 1 to 9.7, inclusive, of the Windsor Park Environmental Justice Act.
Section 8 of the Windsor Park Environmental Justice Act, being chapter 531, Statutes of Nevada 2023, at page 3540, is hereby amSec.
Section 8 of the Windsor Park Environmental Justice Act, being chapter 531, Statutes of Nevada 2023, at page 3540, is hereby amended to read as follows:
Sec.
(a) A single-family residence in the Windsor Park neighborhood who owns that residence on [July 1, 2023,] August 1, 2025, may exchange that single-family residence for another single-family residence constructed in accordance with this section.
Senate Amendment No.
(b) A vacant lot in the Windsor Park neighborhood who owned a single-family residence in the Windsor Park neighborhood that was formerly located on that vacant lot, vacant lot on August 1, 2025, may exchange that vacant lot for another vacant lot in an area as near as reasonably practicable to the Windsor Park neighborhood in - 36th Special Session (2025) – 4 – such an owner must be offered the opportunity to exchange a vacant lot in the Windsor Park neighborhood for a vacant lot that is located in the Cibola Park area of the City and that is available to be exchanged in accordance with any agreements between the City, Clark County and the Housing Division, before being offered any other vacant lot.
12 to Senate Bill No.
6 Page 6 (a) A single-family residence in the Windsor Park neighborhood who owns that residence on [July 1, December 31, 2023,] August 1, 2025, may exchange that single-family residence for another single-family residence constructed in accordance with this section.
(b) A vacant lot in the Windsor Park neighborhood who owned a single-family residence in the Windsor Park neighborhood that was formerly located on that vacant lot, or the descendant of such an owner, and who owns that vacant lot on [December 31, 2023,] August 1, 2025, may exchange that vacant lot for another vacant lot in an area as near as reasonably practicable to the Windsor Park neighborhood in accordance with this section.
The owner or descendant of such an owner must be offered the opportunity to exchange a vacant lot in the Windsor Park neighborhood for a vacant lot that is located in the Cibola Park area of the City and that is available to be exchanged in accordance with any agreements between the City, Clark County and the Housing Division, before being offered any other vacant lot.
For the purposes of the program established pursuant to this section, a person may establish that he or she is the owner of a single-family residence or a vacant lot in the Windsor Park neighborhood on August 1, 2025, by:
For the purposes of the program established pursuant to this section, a person may establish that he or she is the owner of a single- family residence or a vacant lot in the Windsor Park neighborhood on [December 31, 2023,] August 1, 2025, by:
and (b) Presenting to the Housing Division, or the governmental agency, nonprofit corporation or other entity selected by the Housing Division pursuant to subsection 3, any of (1) An original deed, deed of trust, bill of sale or land installment contract;
and (b) Presenting to the Housing Division, or the governmental agency, nonprofit corporation or other entity selected by the Housing Division pursuant to subsection 3, any of the following evidence of ownership:
(1) An original deed, deed of trust, bill of sale or land installment contract;
(5) Any evidence that the applicant has had physical occupation of the single-family residence or has acted as owner of the single-family residence for the immediately preceding 15 years, including, without limitation, a history utility bills;
(5) Any evidence that the applicant has had physical occupation of the single-family residence or has acted as owner of the single-family residence for the immediately preceding 15 years, including, without limitation, a history of property tax payments or a history of the payment of utility bills;
orayments or a history of the payment of (6) Any other documentation to establish ownership or inheritance of the single-family residence, including, without limitation, notarized documentation or letters from family members.
or (6) Any other documentation to establish ownership or inheritance of the single-family residence, including, without limitation, notarized documentation or letters from family members.
The Housing Division shall apply for any available grants of money from the Federal Government to carry out the provisions of sections 1 to 9.7, inclusive, of this act and shall select a governmental agency, nonprofit - 36th Special Session (2025) – 5 – corporation or other entity engaged in the development of affordable housing to develop single-family residences on vacant land [adjacent] in areas as near as reasonably practicable to the Windsor Park neighborhood.
The Housing Division shall apply for any available grants of money from the Federal Government to carry out the provisions of sections 1 to 9.7, inclusive, of this act and shall select a governmental agency, nonprofit corporation or other entity engaged in the development of affordable housing to develop single-family residences on vacant land [adjacent] in areas as near as reasonably practicable to the Windsor Park neighborhood.
The selected by the Housing Division pursuant to this subsection shall, in accordance with a financing agreement entered into pursuant to subsection [5,] 6, contract with qualified professionals for a study of vacant land adjacent to the Windsor Park neighborhood that could be acquired to ensure that such land will not subside, acquire vacant land adjacent to the Windsor Park neighborhood if the study finds that such land will not subside and enter into contracts to develop and construct single-family residences on that land.
The governmental agency, nonprofit corporation or other entity selected by the Housing Division pursuant to this subsection shall, in accordance with a financing agreement entered into pursuant to subsection Senate Amendment No.
12 to Senate Bill No.
6 Page 7 [5,] 6, contract with qualified professionals for a study of vacant land adjacent to the Windsor Park neighborhood that could be acquired to ensure that such land will not subside, acquire vacant land adjacent to the Windsor Park neighborhood if the study finds that such land will not subside and enter into contracts to develop and construct single-family residences on that land.
The number of single-family residences constructed pursuant to this section must be [sufficient in number to enable each household residing in a single-family residence in] determined based on a list of residents of the Windsor Park neighborhood [on July 1, 2023, to obtain such] who are eligible to exchange that residence for a single- section, as verified by the Housing Division.
The number of single-family residences constructed pursuant to this section must be [sufficient in number to enable each household residing in a single-family residence in] determined based on a list of residents of the Windsor Park neighborhood [on July 1, 2023, to obtain such] who are eligible to exchange that residence for a single-family residence [, and the] constructed pursuant to this section, as verified by the Housing Division .
The single- family residences constructed pursuant to this section must enable [a household residing in] an owner of a single-family residence in the Windsor Park neighborhood on [July 1, 2023,] August 1, 2025, to obtain a single-family residence with at least the same amount of square footage as the residence in the Windsor Park neighborhood.
[, but not to exceed 34 single-family residences.] The single-family residences constructed pursuant to this section must enable [a household residing in] an owner of a single-family residence in the Windsor Park neighborhood on [July 1, December 31, 2023,] August 1, 2025, to obtain a single-family residence with at least the same amount of square footage as the residence in the Windsor Park neighborhood.
The number of vacant lots acquired pursuant to this section must be sufficient in number and size to enable each owner described in paragraph (b) of subsection 1 of a vacant lot in the Windsor Park neighborhood who owned a vacant lot in the Windsor Park neighborhood on August 1 2025, to exchange the vacant lot in the Windsor Park neighborhood for a vacant lot with at least the same number of acres as the vacant lot in the Windsor Park neighborhood.
The number of vacant lots acquired pursuant to this section must be sufficient in number and size to enable each owner described in paragraph (b) of subsection 1 of a vacant lot in the Windsor Park neighborhood who owned a vacant lot in the Windsor Park neighborhood on [December 31, 2023,] August 1 2025, to exchange the vacant lot in the Windsor Park neighborhood for a vacant lot with at least the same number of acres as the vacant lot in the Windsor Park neighborhood.
- 36th Special Session (2025) – 6 – [4.] 5.
[4.] 5.
The City shall grant the employees and representatives of the governmental entity, nonprofit corporation or other entity selected by the Housing Division, and the Housing Division, access to any right-of-way owned City within the Windsor Park neighborhood when such accessthe is necessary to carry out the provisions of this section, and the City shall not unreasonably withhold such access.
The City shall grant the employees and representatives of the governmental entity, nonprofit corporation or other entity selected by the Housing Division, and the Housing Division, access to any right-of-way owned or controlled by the City and access to any lots owned by the City within the Windsor Park neighborhood when such access is necessary to carry out the provisions of this section, and the City shall not unreasonably withhold such access.
The entity selected by the Housing Division pursuant to this section for any purpose other than the purposes sett to forth in this section.
The entity selected by the Housing Division pursuant to Senate Amendment No.
12 to Senate Bill No.
6 Page 8 subsection 3 shall not use the property acquired pursuant to this section for any purpose other than the purposes set forth in this section.
Upon the issuance of a certificate of occupancy for each single-family residence constructed pursuant to this section, the owner of a single-family residence in the Windsor Park neighborhood who owns that residence on [July 1, 2023,] August 1, 2025, may exchange that single-family residence for a single-family residence which was constructed pursuant to this section and which has at least the same amount of square footage as the residence being exchanged.
Upon the issuance of a certificate of occupancy for each single- family residence constructed pursuant to this section, the owner of a single- family residence in the Windsor Park neighborhood who owns that residence on [July 1, December 31, 2023,] August 1, 2025, may exchange that single-family residence for a single-family residence which was constructed pursuant to this section and which has at least the same amount of square footage as the residence being exchanged.
(a) Encumbered by a mortgage or deed of trust, the single-family residence may not be exchanged unless the existing mortgage or deed of trust is paid in full [.
(a) Encumbered by a mortgage or deed of trust, the single-family residence may not be exchanged unless the existing mortgage or deed of trust is paid in full [.] or transferred to the new single-family residence.
The] or transferred to the new single-family residence.
The Housing Division shall provide assistance to arrange any financing necessary to pay off the existing mortgage or deed of trust, including, without limitation, any down payment assistance available under any program administered by the Housing Division.
To the extent - 36th Special Session (2025) – 7 – necessary to facilitate an exchange of a single-family residence pursuant to this section, the Housing Division shall provide assistance to arrange any financing necessary to pay off the existing mortgage or deed of trust, including, under any program administered by the Housing Division.le The amount of the existing mortgage or deed of trust paid off through any assistance provided by the Housing Division pursuant to this paragraph must not exceed the payoff amount as of May 25, 2025, and any amount necessary to cure interest, fees or arrearages incurred after May 25, 2025.
The amount of the existing mortgage or deed of trust paid off through any assistance provided by the Housing Division pursuant to this paragraph must not exceed the payoff amount as of May 25, 2025, [except that the Administrator of the Housing Division may approve a greater amount if] and any amount necessary to cure interest, fees or arrearages incurred after May 25, 2025 .
(b) Encumbered by any other lien that would prevent the exchange of the single-family residence, the Housing Division may provide assistance in arranging financing to pay off any such lien or may provide such financial assistance as is necessary to facilitate the exchange of a single-family residence pursuant to this section.
[, through no fault of the debtor because of documented delays in the acquisition of a single-family residence pursuant to this section, hardship or an event in the nature of force majeure.
If any pay off of a mortgage or deed of trust results in a delinquency because of delays resulting in administering the exchange transaction that are not the fault of the debtor, the Housing Division must notify the servicer and, if such notice is provided, the servicer must not report a delinquency to any credit rating agency.] (b) Encumbered by any other lien that would prevent the exchange of the single-family residence, the Housing Division may provide assistance in arranging financing to pay off any such lien or may provide such financial assistance as is necessary to discharge the lien.
The Housing Division may require any transaction for the exchange of a single-family residence or vacant lot pursuant to subsection 8 to be closed through an escrow process, with an American Land Title Association owner’s policy of title insurance showing only permitted pursuant to subsection 10.
The Housing Division [shall] may require any transaction for the exchange of a single-family residence or vacant lot pursuant to subsection 8 to be closed through an escrow process, with an American Land Title Association owner’s policy of title insurance showing only permitted encumbrances and the lien required to be recorded pursuant to subsection 10.
The Housing Division shall file for record in the office of the county recorder a lien on each single-family residence and vacant lot acquired by an owner of a single- family residence or vacant lot in the Windsor Park neighborhood in an exchange conducted pursuant to this - 36th Special Session (2025) – 8 – repayment to the Housing Division of an amount equal:to secure (a) The value of the single-family residence or vacant lot at the time it was acquired;
The Housing Division shall file for record in the office of the county recorder a lien on each single-family residence and vacant lot acquired by an owner of a single-family residence or vacant lot in the Senate Amendment No.
(b) Any fees or charges paid by the Housing Division pursuant to subsection 9 with respect to the single-family residence or vacant lot;
12 to Senate Bill No.
(c) Any relocation expenses paid pursuant to section 9.3 of the Windsor Park Environmental Justice Act, as amended by section 4 of this act;
6 Page 9 Windsor Park neighborhood in an exchange conducted pursuant to this [subsection may not be sold for a period of] section to secure repayment to the Housing Division of an amount equal [to the] :
and (d) Any amount of a mortgage or deed of trust, or any other lien, paid off pursuant to subsection 8, if the single-family residence or vacant lot is sold or transferred, except for a transfer that is exempt pursuant to NRS 375.090 from the taxes imposed pursuant to chapter of NRS, at any time within 5 years after the date of the recording of the lien.
(a) The value of the single-family residence or vacant lot at the time it was acquired [, any] ;
subsection 10 must not exceed the net proceeds of the sale or transfer, after payment of all superior liens and reasonable closing costs.
(b) Any fees or charges paid by the Housing Division pursuant to subsection 9 with respect to the single-family residence or vacant lot [, any] ;
(c) Any relocation expenses paid pursuant to section 9.3 of the Windsor Park Environmental Justice Act, as amended by section 4 of this act [, and any] ;
and (d) Any amount of a mortgage or deed of trust , or any other lien, paid off pursuant to subsection 8, [if]  if the single-family residence or vacant lot is sold or transferred, except for a transfer that is exempt pursuant to NRS 375.090 from the taxes imposed pursuant to chapter 375 of NRS, at any time within 5 years after the date of the recording of the lien.
11.
The amount of any [such] repayment due pursuant to subsection 10 must not exceed the net proceeds of the sale or transfer, after payment of all superior liens and reasonable closing costs.
The lien filed pursuant to subsection 10 expires years after the [single-family residence is acquired, except that such a single-family residence may be transferred in a transaction that is exempt from the taxes imposed by chapter of NRS pursuant to NRS 375.090.
The lien filed pursuant to subsection 10 expires 5 years after the [single-family residence is acquired, except that such a single-family residence may be transferred in a transaction that is exempt from the taxes imposed by chapter 375 of NRS pursuant to NRS 375.090.
7.] filing of the certificate except for any portion of the exchange of a single-family residence pursuant to thislitate an section.
7.] filing of the certificate.
12.
[11.] 12.
Until July 1, 2057, a single-family residence acquired pursuant to subsection 7 is entitled to an exemption from property taxes that is equal to the difference between the taxes levied on the single-family residence that was acquired pursuant to subsection 7, as determined - 36th Special Session (2025) – 9 – pursuant to NRS 361.225 and 361.227, on the date on which that single-family residence was acquired, and the taxes levied on the single-family residence in the Windsor Park neighborhood that was exchanged, as determined pursuant theNRSsingle-family361residence thinfisthe yeWindsorhichPark neighborhood was exchanged.
Until July 1, 2057, a single-family residence acquired pursuant to subsection 7 is entitled to an exemption from property taxes that is equal to the difference between the taxes levied on the single- family residence that was acquired pursuant to subsection 7, as determined pursuant to NRS 361.225 and 361.227, on the date on which that single-family residence was acquired, and the taxes levied on the single-family residence in the Windsor Park neighborhood that was exchanged, as determined pursuant to NRS 361.225 and 361.227, for the fiscal year in which the single-family residence in the Windsor Park neighborhood was exchanged.
The provisions of NRS 361.4722, 361.4723 and 361.4724 apply to the calculation of the taxes on the single-family residence levied on the single- family residence acquired pursuant to subsection 7.
The provisions of NRS 361.4722, 361.4723 and 361.4724 apply to the calculation of the taxes on the single-family residence levied on the single-family residence acquired pursuant to subsection 7.
13.
[12.] 13.
The taxes imposed pursuant to chapter 375 of NRS do not apply to any transfer of property pursuant to the provisions of the Windsor Park Environmental Justice Act by the governmental agency, nonprofit corporation or other entity that has entered into an agreement pursuant to subsection 6, or an affiliate of such an entity, or a transfer of property pursuant to the provisions of this Act to or from a resident of the Windsor Park neighborhood, or the owner of a vacant lot in the Windsor Park neighborhood, who is exchanging a single-family residence or a vacant lot pursuant to the Windsor Park Environmental Justice Act.
The taxes imposed pursuant to chapter 375 of NRS do not apply to any transfer of property pursuant to the provisions of the Windsor Park Environmental Justice Act by the governmental agency, nonprofit corporation or other entity that has entered into an agreement pursuant to subsection 6, or an affiliate of such an entity, or a transfer of property pursuant to the provisions of this Act to or from a resident of the Windsor Park neighborhood, or the owner of a vacant lot in the Windsor Senate Amendment No.
14.
12 to Senate Bill No.
The power, sewer and other connection fees imposed by the City on a single-family residence in the Windsor Park neighborhood must be transferred to a single-family residence acquired pursuant to this section as the power, sewer and the connections fees to be imposed on that single-family residence.
6 Page 10 Park neighborhood, who is exchanging a single-family residence or a vacant lot pursuant to the Windsor Park Environmental Justice Act.
of [8the15.conditions inexistingthinLegtheatuWindsor becPark neighborhood, as described in section 2 of the Windsor Park Environmental Justice Act, and because it is the intent of the Legislature that the single-family residences and vacant lots in the Windsor Park neighborhood that are exchanged pursuant to this section be demolished and replaced by a park pursuant to subsection 16, an owner of a single-family residence or vacant lot in the Windsor Park neighborhood who is voluntarily exchanging the single- family residence or vacant lot for a new single-family residence or vacant lot under the provisions of this section is making such an exchange because of the destruction, in whole or in part, of the single-family residence or vacant lot as a result of the conditions described in section 2 of the Windsor Park Environmental Justice Act or under threat of - 36th Special Session (2025) – 10 – purposes of 26 U.S.C.
[13.] 14.
§ 1033.on of the property for the 16.
The power, sewer and other connection fees imposed by the City on a single-family residence in the Windsor Park neighborhood must be transferred to a single-family residence acquired pursuant to this section as the power, sewer and the connections fees to be imposed on that single- family residence.
[8.
14.] 15.
It is the intent of the Legislature that because of the conditions existing in the Windsor Park neighborhood, as described in section 2 of the Windsor Park Environmental Justice Act, and because it is the intent of the Legislature that the single-family residences and vacant lots in the Windsor Park neighborhood that are exchanged pursuant to this section be demolished and replaced by a park pursuant to subsection [15,] 16, an owner of a single-family residence or vacant lot in the Windsor Park neighborhood who is voluntarily exchanging the single-family residence or vacant lot for a new single-family residence or vacant lot under the provisions of this section is making such an exchange because of the destruction, in whole or in part, of the single- family residence or vacant lot as a result of the conditions described in section 2 of the Windsor Park Environmental Justice Act or under threat of the requisition or condemnation of the property for the purposes of 26 U.S.C.
§ 1033.
[The Housing Division shall provide to each owner of a single-family residence or vacant lot in the Windsor Park neighborhood written guidance on the treatment of the exchange for the purposes of federal income taxation and referrals for pro bono professional advice on the treatment of the exchange for the purposes of federal income taxation.
15.] 16.
For the purposes of creating the public park, the entity selected by the Housing Division pursuant to subsection 3 to develop single-family residences must be engaged under an agreement with the Housing Division, which may act as custodian of the land on which the park is to be constructed and may consult with entities that applied for or received any grants of money to construct City View Park in the Windsor Park neighborhood.
For the purposes of creating the public park, the [governmental agency, nonprofit corporation or other] entity selected by the Housing Division pursuant to subsection 3 to develop single-family residences must be engaged under an agreement [, which] with the Housing Division, which may act as custodian of the land on which the park is to be constructed and may consult with entities that applied for or received any grants of money to construct City View Park in the Windsor Park neighborhood.
The agreement must be separate from any agreement entered into pursuant to and construct the public park, including, without limitation, the demolition of any residences transferred pursuant to this section and, if necessary to construct a park pursuant to this subsection, the acquisition of any parcel of land owned by a private party on which a residence is located that has not been transferred pursuant to this section.
The agreement must be separate from any agreement entered into pursuant to subsection 6, for any additional work necessary to develop and construct the public park, including, without limitation, the demolition of any residences transferred pursuant to this section and the acquisition of any parcel of land owned by a private party on which a residence is located that has not been transferred pursuant to this section.
The public or private infrastructure and materials used inting connection with such infrastructure, including, without limitation, streets, sidewalks, lighting, water meters, curbs and foundations, if such retention or reuse is safe and cost- effective.
The agreement may authorize the retention or reuse of existing Senate Amendment No.
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6 Page 11 public or private infrastructure and [the salvage of] materials used in connection with such infrastructure, including, without limitation, streets, sidewalks, lighting, water meters, curbs and foundations, if such retention or reuse is safe and cost-effective.
- 36th Special Session (2025) – 11 – Act, being chapter 531, Statutes of Nevada 2023, at page 3542, ise hereby amended to read as follows:
4.
Section 9.3 of the Windsor Park Environmental Justice Act, being chapter 531, Statutes of Nevada 2023, at page 3542, is hereby amended to read as follows:
Sec.
(a) The [moving] relocation expenses of [and restitution to] the owners of single-family residences in the Windsor Park neighborhood [in the manner set forth in this section.] who acquire a single-family residence pursuant to section 9 of the Windsor Park Environmental Justice Act and who move from the Windsor Park neighborhood to the acquired single-family residence, and to any tenant of an owner of a single-family residence who is required to move because the owner acquires a single-family residence pursuant to section 9 of the Windsor Park Environmental Justice Act.
(a) The [moving] relocation expenses of [and restitution to] the owners of single-family residences in the Windsor Park neighborhood [in the manner set forth in this section.] who acquire a single-family residence pursuant to section 9 of the Windsor Park Environmental Justice Act and who move from the Windsor Park neighborhood to the acquired single- family residence, and to any tenant of an owner of a single-family residence who is required to move because the owner acquires a single- family residence pursuant to section 9 of the Windsor Park Environmental Justice Act.
(b) The cost of the rehabilitation of the homes constructed [with money received by the City from Community homes in the Windsor Park neighborhood.] in the Cibolating Park neighborhood to replace homes in the Windsor Park neighborhood, in an amount not to exceed $10,000 per single-family residence.
(b) The cost of the rehabilitation of the homes constructed [with money received by the City from Community Development Block Grants for the purpose of rehabilitating homes in the Windsor Park neighborhood.] in the Cibola Park neighborhood to replace homes in the Windsor Park neighborhood, in an amount not to exceed $10,000 per single-family residence.
(c) Any money remaining from Community Development Block Grants awarded to the City for the purpose of neighborhood.residences for the residents of the Windsor Park [Any] Except as otherwise provided in this subsection, money received pursuant to this subsection must be accounted for separately and may be used only to carry out the provisions of this section.
(c) Any money remaining from Community Development Block Grants awarded to the City for the purpose of constructing residences for the residents of the Windsor Park neighborhood.
Any use of money received from a Community Development Block Grant may be used for any purpose authorized by the provisions of the Windsor Park Environmental Justice Act, but must be used only for such purposes for which Community Development Block - 36th Special Session (2025) – 12 – Grants may be used under federal law governing Community Development Block Grants.
[Any] Except as otherwise provided in this subsection, money received pursuant to this subsection must be accounted for separately and may be used only to carry out the provisions of this section.
Any use of money received from a Community Development Block Grant [for site work, relocation expenses or the construction of single-family residences must be done in compliance with] may be used for any purpose authorized by the provisions of the Windsor Park Environmental Justice Act, but must be used only for such purposes for which Community Development Block Grants may be used under federal law governing Community Development Block Grants.
From amounts [transferred] available to the Housing Division [pursuant to paragraphs (a) and (b) of subsection 2,] Environmental Justice Act, the Housing Division shall [:
From amounts [transferred] available to the Housing Division [pursuant to paragraphs (a) and (b) of subsection 2,] to carry out the provisions of the Windsor Park Environmental Justice Act, the Housing Division shall [:
(a) Pay restitution in the amount of $50,000 to the owner of a single-family residence in the Windsor Park neighborhood who resides in the neighborhood on July 1, 2023, and who was the initial occupant of that single-family residence, or to the descendants of that owner who inherited the single-family residence from the initial occupant and who reside in the single-family residence on July 1, 2023.
(a) Pay restitution in the amount of $50,000 to the owner of a single- family residence in the Windsor Park neighborhood who resides in the neighborhood on July 1, 2023, and who was the initial occupant of that Senate Amendment No.
(b) Pay restitution in the amount of $10,000 to the person who was the initial occupant of a single-family residence in the Windsor Park neighborhood, or to the descendants of that person who inherited the single-family residence from the initial occupant.
12 to Senate Bill No.
(c) Pay] pay the actual [moving] relocation expenses in an amount not to exceed $50,000 of a person who owns a single-family residence in the Windsor Park neighborhood on August 1, 2025, who acquires a single-family residence pursuant to section 9 of [this act] the Windsor Park Environmental Justice Act and who moves from the Windsor Park neighborhood to that acquired single-family residence.
6 Page 12 single-family residence, or to the descendants of that owner who inherited the single-family residence from the initial occupant and who reside in the single-family residence on July 1, 2023.
(b) Pay restitution in the amount of $10,000 to the person who was the initial occupant of a single-family residence in the Windsor Park neighborhood, or to the descendants of that person who inherited the single- family residence from the initial occupant.
(c) Pay] pay the actual [moving] relocation expenses in an amount not to exceed $50,000 of a person who owns a single-family residence in the Windsor Park neighborhood on [December 31, 2023,] August 1, 2025, who acquires a single-family residence pursuant to section 9 of [this act] the Windsor Park Environmental Justice Act and who moves from the Windsor Park neighborhood to that acquired single-family residence.
From the amount transferred to the Housing Division Division shall pay, in an amount not to exceed $10,000 per single-family residence, the cost of rehabilitating a single- family residence constructed for a resident of the Windsor Park neighborhood using money received by the City from a Community Development Block Grant.
From the amount transferred to the Housing Division pursuant to paragraph (c) of subsection 2, the Housing Division shall pay, in an amount not to exceed $10,000 per single-family residence, the cost of rehabilitating a single-family residence constructed for a resident of the Windsor Park neighborhood using money received by the City from a Community Development Block Grant.
5.] Such relocation expenses may be paid to a person who was the tenant of an owner of a single-family residence in the Windsor Park neighborhood on August 1, 2025, and who is required to move residences as a result of the program established pursuant to section 9 of this act.
5.] Such relocation expenses may be paid to a person who was the tenant of an owner of a single-family residence in the Windsor Park neighborhood on [December 31, 2023,] August 1, 2025, and who is required to move residences as a result of the program established pursuant to section 9 of this act.
- 36th Special Session (2025) – 13 – Subject to such safeguards as the Housing Division deems appropriate to ensure that the objective of the payment is accomplished, relocation expenses may be paid in advance directly to the owner or tenant incurring the expenses or to the vendor, based on documentation, including, without limitation, quotes, establishing the actual amount of the expenses.
[To the extent authorized, relocation] Subject to such safeguards as the Housing Division deems appropriate to ensure that the objective of the payment is accomplished, relocation expenses [must] may be paid in advance directly to the owner or tenant incurring the expenses or to the vendor, based on documentation , including, without limitation, quotes, establishing the actual amount of the expenses.
To the extent that money [transferred] available to the Housing Division [pursuant to subsection 2 is] to carry out the provisions of the Windsor Park Environmental Justice Act is insufficient to make the entire amount of the payments required by this subsection, [3 or 4,] the Housing Divi4.onExcept as otherwise provided in this subsection, for the purposes of this section, relocation expenses may include, without limitation, packing, movers, insurance, storage up to 90 days, utility deposits and transfers, reconnection fees, household appliances not included in the development, furniture replacement, fixtures, solar panel reinstallation, temporary lodging up to 30 days and transportation for tenant households only.
To the extent that money [transferred] available to the Housing Division [pursuant to subsection 2 is] to carry out the provisions of the Windsor Park Environmental Justice Act is insufficient to make the entire amount of the payments required by this subsection , [1 or 3 , or 4,] the Housing Division shall reduce such payments on a pro rata basis.
Any expenses for which federal law governing the use of money from a Community Development Block Grant prohibits payment as relocation expenses must not be considered relocation expenses for the purposes of this section.
[To the extent authorized by federal law governing the use of money from a Community Development Block Grant to pay relocation expenses, subject to such safeguards as the Housing Division deems appropriate to ensure that the objective of the payment is accomplished, the Housing Division shall pay in advance, either to the vendor or to the owner of the single- family residence or tenant, any relocation expenses to which an owner of a single-family residence or tenant is entitled pursuant to this subsection, based upon the submission of quotes by the owner of the single-family residence or the tenant, as applicable.] 4.
Except as otherwise provided in this subsection, for the purposes of this section, relocation expenses may include, without limitation, packing, movers, insurance, storage up to 90 days, utility deposits and transfers, reconnection fees, household appliances not included in the development, furniture replacement, fixtures, solar panel reinstallation, temporary lodging up to 30 days and transportation for tenant households only.
Any expenses for which federal law governing the use of money Senate Amendment No.
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6 Page 13 from a Community Development Block Grant prohibits payment as relocation expenses must not be considered relocation expenses for the purposes of this section.
(Deleted by amendment.) Sec.
[Section 11 of chapter 531, Statutes of Nevada 2023, at page 3543, is hereby amended to read as follows:
Sec.
11.
1.
There is hereby appropriated from the State General Fund to the Housing Division of the Department of Business and Industry the sum of $12,000,000 for the purposes set forth in sections 1 to 9.7, inclusive, of this act.
2.
Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, [2025,] 2027, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September [19, 2025,] 15, 2027, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September [19, 2025.] 15, 2027.] (Deleted by amendment.) Sec.
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