Nevada 2017 Regular Session Status: Enacted Bipartisan · 1 D · 1 R cosponsors

SB 352 — Revises provisions governing the taxation of property rebuilt after an event proclaimed an emergency or disaster by the Governor. (BDR 32-929)

Last action — Approved by the Governor. Chapter 372.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 20, 2017. Enacted.

Prognosis

Likely to advance 78% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 7 sponsors

    1 primary, 6 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 D · 1 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

3 changes Share ↗

Compared against the Nevada Revised Statutes as published AI-generated reading aid — verify against the official bill.

The bill provides that certain single-family residences replacing those destroyed by natural disasters shall not be considered new improvements for tax purposes, thus mitigating tax increases.

  • Chapter 361 of NRS

    a single-family residence that would otherwise constitute a new improvement must be deemed not to be a new improvement if: (a) The single-family residence is occupied by the primary owner of the residence; (b) The single-family residence is a replacement for a single-family residence that was partially or completely destroyed by a flood, fire, earthquake or other disaster for which a declaration of disaster was proclaimed pursuant to NRS 414.070 and is located on the same parcel of real property as the single-family residence that was partially or completely destroyed; (c) A building permit for the single-family residence was issued not later than 3 years after the partial or complete destruction of the previous single-family residence; and (d) The floor area of the single-family residence does not exceed 110 percent of the floor area of the single-family residence that was partially or completely destroyed.

    This adds provisions that allow certain rebuilt residences to avoid being classified as new improvements, thereby preventing tax increases.

  • NRS 361.229

    The → Except as otherwise provided in section 1 of this act, the

    This clarifies that the rules in NRS 361.229 regarding property depreciation adjustments may be superseded by the new provisions allowing exemptions for certain rebuilds.

  • NRS 361.229

    if the assessed value of a single-family residence that constitutes a replacement of a single-family residence that was partially or completely destroyed... is less than the assessed value of the single-family residence, as determined pursuant to subsection 1, the single-family residence must be deemed to be a new improvement.

    This ensures that if a replacement structure's tax value is lower than the previously assessed value, it will be treated as a new improvement.

Action History

  1. Approved by the Governor. Chapter 372.

  2. Enrolled and delivered to Governor.

  3. Assembly Amendment No. 879 concurred in. To enrollment.

  4. In Senate.

  5. To Senate.

  6. From printer. To reengrossment. Reengrossed. Second reprint .

  7. To printer.

  8. Read third time. Passed, as amended. Title approved. (Yeas: 41, Nays: None, Excused: 1.)

  9. Dispensed with reprinting.

  10. Read third time. Amended. (Amend. No. 879.)

  11. Declared an emergency measure under the Constitution.

  12. From committee: Amend, and do pass as amended.

  13. Read first time. Referred to Committee on Taxation. To committee.

  14. In Assembly.

  15. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To Assembly.

  16. From printer. To engrossment. Engrossed. First reprint .

  17. Read second time. Amended. (Amend. No. 466.) To printer.

  18. Placed on Second Reading File.

  19. From committee: Amend, and do pass as amended.

  20. From printer. To committee.

  21. Read first time. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 60 not signed on

Sponsors (1)

Co-sponsors (6)

Not signed on (60)

60 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 352?
SB 352 is sponsored by Neal, Dina (Democratic), Krasner, Lisa (Republican), Spiegel, Al Kramer, Keith Pickard, Teresa Benitez-Thompson, and Ben Kieckhefer.
What is the current status of SB 352?
This bill has been enacted into law. Introduced March 20, 2017. Enacted.
Where can I track SB 352?
Track SB 352 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 2 months ago · updated continuously

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