SB 386 — Revises provisions governing certain tax exemptions for veterans. (BDR 32-737)

(Reprinted with amendments adopted on April 22, 2019) FIRST REPRINT S.B.

386 SENATE B ILLNILL O.NO .

386–SENATORS386–S ENATORS SETTELMEYER , HARDYH ARDY , G OICOECHEA , ICKARDPICKARD , KIECKHEFERIECKHEFER ;

ANSENBROOKS AND, SPEARMANCANCELA M, ARCHC 20,ANNIZZARO 2019, ____________D ReferredENIS, toD CommitteeONDERO onLOOP Revenue, andH EconomicANSEN Development, SUMMARY—RevisesD. provisions governing certain tax exemptions for veterans.

H ARRIS, O HRENSCHALL , PARKS , RATTI, SCHEIBLE , S PEARMAN AND W OODHOUSE M ARCH 20, 2019 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions governing certain tax exemptions for veterans.

Existing law provides a partial exemption from property taxes for the property of bona fide residents of this State who served on active duty ofin the Armed Forces conflict and who received, upon their severance from service, an honorabled discharge or certificate of satisfactory service or who are still serving.

(NRS 361.090) This bill revises the requirements to receive this tax exemption.exemption to include persons who have:

This(1) billserved eliminatesa theminimum conditionof that90 acontinuous veteran’sdays on active duty muston haveor beenafter December 20, 1989, or have served duringin athe designatedNational periodGuard offor armed6 conflict.years or more;

Thisand bill(2) alsoreceived clarifiesan thathonorable thedischarge requirementor thatcertificate equivalentof discharge.satisfactory service or are still serving.

Finally,- this*SB386_R1* bill– specifies2 that– aTHE generalPEOPLE dischargeOF underanTHE honorableSTATE conditions,OF orNEVADA, itsREPRESENTED equivalent,IN isSENATE notAND sufficientASSEMBLY, forDO thisENACT exemption.AS FOLLOWS:

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

The property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada whowho: [:

- *SB386* – 2 – (a) Has served a minimum of 90 continuous days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between[between] Decemberon 20, 1989, and January 31, 1990, or betweenafter August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995,1989 and; December 20, 1996;

[, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;] (b) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1;

or[or] (c) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the Government of the United States, regardless of the number of days served on active duty, ] served on active duty in[,] the; Armed Forces of the United States and who received, upon severance from service, an honorable discharge , or its equivalent, or a certificate of satisfactory service from the Armed Forces of the United States, or who [, having so served,] is still serving in the Armed Forces of the United States, is exempt from taxation.

Aor general(d) dischargeHas underserved in the National Guard for 6 years or more,  and who received, upon severance from service, an honorable conditions,discharge or itscertificate equivalent,of satisfactory service from the Armed Forces of the United States, or who, having so served, is notstill sufficientserving forin thisthe exemption.Armed Forces of the United States, is exempt from taxation.

For the purpose of this section, the first $2,000 assessed deemedvaluation theof property ofin thewhich applicant.licantan applicant has any interest shall be 3.deemed the property of the applicant.

3.

and - *SB386_R1* – 3 – (b) The designation of any amount to be credited to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145, - *SB386* – 3 –  to the person each year following a year in which the exemption was allowed for that person.

Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the county assessor shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge , or its equivalent or a certificate of satisfactory service or a certified copy thereof, or such other proof of status as may beber a necessary.

7.the county assessor or a notary public and, as a result of the falsef to affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.

If any person files a false affidavit or produces false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.

H - *SB386**SB386_R1*