Struck = removed from the bill ·
added = the amendment's new text.
EXEMPTSession (Reprinted(82nd) withA amendmentsSB430 adopted389 onAmendment AprilNo. 21, 2023) FIRST REPRINT S.B.
430389 SSenate ENATEAmendment Bto ILLNSenate O.Bill No.
430–SENATOR430 HAMMOND(BDR M38-999) ARCHProposed 27,by: 2023 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to partial refunds of property taxes to certain persons who are 66 years of age or older.
(BDRSenate 38-999)Committee FISCALon NOTE:Revenue and Economic Development Amends:
EffectSummary: on Local Government:
MayYes haveTitle: Fiscal Impact.
EffectYes onPreamble: the State:
Yes.No Joint Sponsorship:
~No EXPLANATIONDigest: – Matter in bolded italics is new;
matterYes betweenASSEMBLY bracketsACTION [omittedInitial material]and isDa|e materialSENATE toACTION beInitial omitted.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 newly added language;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) fuchsia double strikethrough is new language in the bill proposed to be deleted in this amendment;
(6) orange double underlining is deleted language in the original bill that is proposed to be retained in this amendment.
SHORT FORM AMENDMENT Sections 12 and 31 of this act are the only sections affected by this amendment.
BJF - Date:
4/20/2023 S.B.
No.
430—Revises provisions relating to partial refunds of property taxes to certain persons who are 55 years of age or older.
(BDR 38-999) Page 1 of 5 *A_SB430_389* Senate Amendment No.
389 to Senate Bill No.
430 Page 3 The Summary of Senate Bill No.
430 is hereby amended as follows:
SUMMARY—Revises provisions relating to partial refunds of property taxes to certain persons who are [55] 66 years of age or older.
(BDR 38-999) The Title of Senate Bill No.
430 is hereby amended as follows:
establishing a program to provide partial refunds of property taxes to certain persons who are [55] 66 years of age or older;
as follows:ndment is adopted, the Legislative Counsel᾿s Digest will be changed Legislative Counsel’s Digest:
This bill enacts provisions to provide partial property tax refunds to persons who are [55] 66 years of age or older.
Sections 2-12 of this bill define certain words and terms for the purposesis of[55] sections66 2-31years of thisage bill.or older who:
Sections(1) 14owns andhis 15or ofher thisprimary billresidence entitleand eachwhoseperson person who household income is 66less yearsthan or equal to the federally designated level signifying poverty to receive a partial refund of agethe orproperty oldertaxes who:due for the fiscal year in which a claim for the partial refund is filed;
(1) owns his or her primary designated level signifying poverty to receive a partial refund of the property taxes due for the fiscal year in which a claim for the partial refund is filed;
Section 16 of this bill provides that a senior citizen is entitled to a partial refund calculated pro rata for certain portions of property taxes levied against property the senior citizen owned and rented during a portion of the preceding year under certaineniorcertain circumstances.
Sections 18, 19, 23, 24 and 27 of this bill establish the procedure for a claimant to claim a partial refund and for the Aging and Disability Services Division of the Department of Healthpersons with homes exceeding a certain amount of assessed value and Humanpersons Serviceswith toa grantcertainthat oramount denyof suchliquid assets are ineligible to receive a claim.partial refund.
Section 2021 of this bill providesauthorizes thatsurviving spouses, persons withwho homesare exceedingblind aand veterans who receive certain amountproperty oftax exemptions to receive a partialrefund refund.of the property taxes pursuant to sections 2-31, but require the assessed value used to determine the refund to be reduced by the amount of the exemption.
SectionSections 2125 of this bill authorizes surviving spouses,e to persons who are blind and veterans26 who receive certain property tax exemptions to - *SB430_R1* – 2 – receive a refund of thethis propertybill taxesprovide pursuantfor to sections 2-31, but require the assessedrevocation valueor useddisallowance toof determinea the refund tounder becertain reducedcircumstances. by the amount of the exemption.
SectionsSection 2522 and 26 of this bill provide for the revocation or authorizes the Division to expend a certain amount of money to contract withlwith qualified persons to assist in conducting an audit of claims.
Section 30 of this the Division to adopt regulations to carry out the provisions of sections 2-31.orizes Section 31 of this bill requiresprovides thecertain refundsadministrative authorizedresponsibilities byfor this bill to be paid from money appropriated by the LegislatureDivision and establishesauthorizes the SeniorDivision Citizens’to Propertyadopt Taxregulations Assistanceto Accountcarry inout the Stateprovisions Generalof Fund.sections 2-31.
UnderSection section31 31:of this bill requires Legislature and establishes the Senior Citizens’ Property Tax Assistance Account in the State General Fund .
(1)[and therequires: costs of administering sections 2-31 and the refunds of property taxes are required to be paid from the Account an amount equal to $4 for each claim for aty is refund received by the county assessor and submitted to the Division.
THE(1) PEOPLEthe OFAccount THEto STATEconsist OFof NEVADA,a REPRESENTEDportion INof SENATEthe ANDproperty ASSEMBLY,taxes DOcollected ENACTby ASthe FOLLOWS:county treasurer of each county and legislative appropriations to the Account;
Section(2) 1.the] Under section 31:
Chapter(1) 427A of NRS is hereby amended by adding thereto the provisionscosts setof forthadministering as sections 22-31 toand 31,the inclusive,refunds of thisSenate act.Amendment No.
389 to Senate Bill No.
430 Page 4 each county is required to be paid from the Account an amount equal to $4 for each claim forof a refund received by the county assessor and submitted to the Division.
Section 12 of Senate Bill No.
430 is hereby amended as follows:
2.
As used in sections 2 to 31, inclusive, of this act, unless the context otherwise requires, the words and terms defined in sections 3 to 12, inclusive, of this act have the meanings ascribed to them in those sections.
Sec.
3.
“Claim” means an application for property tax assistance filed pursuant to section 18 of this act.
Sec.
4.
“Claimant” means a person who files a claim.
Sec.
5.
1.
“Home” means residential living quarters located in this State.
The quarters may consist of a single dwelling unit, or a unit which is an integral part of a larger complex such as a multidwelling or a multipurpose building, together with the land upon which the unit is built and any surrounding land, not to exceed 2 acres, and any outbuildings and facilities reasonably necessary for use of the unit as residential living quarters.
2.
The term includes:
(a) A mobile home or manufactured home.
(b) A home, mobile home, manufactured home or dwelling that the claimant and spouse of the claimant possess under a contract of sale, deed of trust, life estate, joint tenancy or tenancy in common.
(c) A residential facility for groups, as defined in NRS 449.017.
- *SB430_R1* – 3 – (d) A dwelling within any housing project which has been established pursuant to chapter 315 of NRS and for which the housing authority makes payments in lieu of taxes.
3.
The term does not include any part of the building or land which is not used as living quarters by the claimant and spouse and which produces income for the claimant or spouse, if the residential living quarters are part of a multipurpose building.
4.
As used in this section:
(a) “Manufactured home” has the meaning ascribed to it in NRS 489.113.
(b) “Mobile home” has the meaning ascribed to it in NRS 489.120.
Sec.
6.
“Household” means a claimant and his or her spouse.
Sec.
7.
“Household income” means the combined income received by a claimant and the spouse of the claimant.
Sec.
8.
“Income” means adjusted gross income, as defined in the Internal Revenue Code, and includes:
1.
Tax-free interest;
2.
The untaxed portion of a pension, individual retirement account or annuity;
3.
Railroad retirement benefits;
4.
Veterans’ pensions and compensation;
5.
Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for persons who are aged or disabled;
6.
Public welfare payments, including, without limitation, allowances for shelter;
7.
Unemployment insurance benefits;
8.
Payments for lost time;
9.
Payments received from disability insurance;
10.
Disability payments received pursuant to workers’ compensation insurance;
11.
Spousal support;
Support“Senior payments;citizen” means any person who is domiciled in this State and will attain the age of [55] 66 years on or before the last day in June immediately succeeding the filing period.
13.Section 31 of Senate Bill No.
Allowances430 receivedis byhereby dependentsamended ofas servicemenfollows: or servicewomen;
14.
The amount of recognized capital gains and losses excluded from adjusted gross income;
15.
Life insurance proceeds in excess of $5,000;
16.
Bequests and inheritances;
and 17.
Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Division specifies by regulation.
- *SB430_R1* – 4 – Sec.
9.
“Lot” means a portion of land that is rented to accommodate a mobile home or manufactured home owned or rented by the claimant.
10.
“Property taxes accrued” means property taxes, excluding special assessments, delinquent taxes and interest, levied on the home of a claimant in this State which are due during August, immediately preceding the date of filing of a claim.
If a home is owned by two or more persons or entities as joint tenants or tenants in common and one or more persons or entities are not members of the household of the claimant, property taxes accrued is that part of the property taxes levied on the home which reflects the percentage of the residential space occupied by the claimant and his or her household.
Sec.
11.
“Rent” means the payment a claimant has made under a bona fide tenancy or leasing agreement solely for the right to occupy a home or lot during the calendar year immediately preceding the filing of a claim.
The term does not include any amount paid for utilities, fuel, furnishings, food, nursing services or institutional care.
Sec.
12.
“Senior citizen” means any person who is domiciled in this State and will attain the age of 66 years on or before the last day in June immediately succeeding the filing period.
Sec.
13.
For the purposes of section 4 of this act, if two members of a household meet the qualifications for a claimant, the members may determine between themselves who will be the claimant.
If they are unable to agree, the matter must be referred to the Administrator and the decision of the Administrator is final.
Only one claim may be filed for any household.
Sec.
14.
A senior citizen whose home is placed upon the secured or unsecured tax roll, who has owned the home and maintained it as his or her primary residence since July 1 immediately preceding the filing of the claim of the senior citizen and whose household income is at or below the federally designated level signifying poverty is entitled to a refund of the property tax accrued against the home in the amount of 50 percent of the accrued property tax or $1,000, whichever is less.
Sec.
15.
1.
A senior citizen who has rented and maintained his or her primary residence in a home or on a lot since July 1 of the preceding calendar year and whose household income is at or below the federally designated level signifying poverty is entitled to a refund as determined in accordance with section 14 of this act.
2.
The amount of the refund provided pursuant to subsection 1 must be an amount equal to that portion of the rent which is rent deemed to constitute accrued property tax pursuant to section 17 - *SB430_R1* – 5 – of this act, even if the rental property is exempt from property tax, or $1,000, whichever is less.
Sec.
16.
A senior citizen is entitled to a refund calculated pro rata pursuant to sections 14 and 15 of this act, respectively, for the portion of the year that the senior citizen owned and rented his or her primary residence, if the senior citizen has maintained his or her primary residence in the State of Nevada since July 1 of the preceding calendar year and:
1.
For any portion of that year, owned his or her home and would have otherwise been entitled to a refund pursuant to section 17 of this act if he or she had owned the home for the entire year;
and 2.
For all the remaining portion of that year, rented a home or lot for his or her primary residence and would have otherwise been entitled to a refund pursuant to section 15 of this act if he or she had rented the home for the entire year.
Sec.
17.
Rent deemed to constitute accrued property tax is 8.5 percent of the total annual rent which a claimant has paid.
Sec.
18.
1.
A claim may be filed with the assessor of the county in which the home or lot of the claimant is located not earlier than February 1 and not later than April 30.
2.
The claim must be made under oath and filed in such form and content, and accompanied by such proof, as the Division may prescribe.
3.
The Division or county assessor, as applicable, shall provide the appropriate form to each claimant.
4.
The county assessor shall, within 30 days after receiving a claim for a refund:
(a) Process the application;
(b) Determine the assessed valuation of the property to which the claim applies, if applicable;
and (c) Submit the claim to the Division.
5.
The Division shall not accept a claim submitted pursuant to subsection 4 after July 1 unless an extension of time to file a claim is provided for by regulation pursuant to section 30 of this act.
Sec.
19.
1.
The Division shall examine each claim and grant or deny the claim.
If a claim is granted, the Division shall determine the refund to which the claimant is entitled.
2.
Upon examination, if:
(a) The claim is denied, the Division shall so notify the claimant by first-class mail.
(b) The claim is granted, the Division shall pay the refund to the claimant not later than August 15, unless the Administrator - *SB430_R1* – 6 – cannot provide for full refunds of all just claims pursuant to subsection 4 of section 31 of this act.
Sec.
20.
The Division shall not accept a claim if the:
1.
Claimant or spouse of the claimant owns real property, other than that claimed as a home, which has an assessed value of more than $40,000;
2.
Home of the claimant and spouse of the claimant was purchased by the claimant or spouse, or both, for a price of $500,000 or more;
or 3.
Liquid assets of the claimant and spouse of the claimant are more than $180,000.
Sec.
21.
1.
A person may receive assistance pursuant to sections 2 to 31, inclusive, of this act while receiving a property tax exemption as a surviving spouse, person who is blind or veteran if the person has filed a claim for the exemption with the county assessor.
2.
The assessed valuation of any property used to determine a refund pursuant to sections 2 to 31, inclusive, of this act must be reduced by the amount of such an exemption.
Sec.
22.
If the Division determines that an audit of claims is required to determine whether a county assessor accurately processed claims, and if employees of the Division are not capable of auditing a sufficient number of the claims, the Division may expend not more than $20,000 of the money in the Senior Citizens’ Property Tax Assistance Account created by section 31 of this act to contract with qualified persons to assist in conducting the audit.
Sec.
23.
Only one member of each household may file a claim in any tax year.
If more than one member is eligible to claim a refund, any one of the eligible members may file the claim with the written consent of the others.
If such consent is not obtainable, the claim may be filed only if criteria regulating such a circumstance have been prescribed by the Division.
Sec.
24.
The right to file a claim pursuant to sections 2 to 31, inclusive, of this act is personal to the claimant and does not survive the death of the claimant, except the right may be exercised on behalf of the claimant by the legal guardian or attorney-in-fact of the claimant.
If a claimant dies after having filed a timely claim, any assistance provided pursuant to sections 2 to 31, inclusive, of this act inures to the benefit of the heirs of the claimant or the executor or administrator of the claimant, if one is appointed by a court of competent jurisdiction within 6 months after the claim is made.
If no executor or administrator is so appointed, the claim and all benefits thereunder lapse.
- *SB430_R1* – 7 – Sec.
25.
Any grant of assistance under an improper claim may be revoked by the county assessor or Division, as applicable, within 2 years after the filing of the claim.
If a grant is revoked, the claimant shall make restitution to the State of Nevada or the county, as applicable, for any assistance the claimant has received pursuant to the improper claim, and the State of Nevada or the county, as applicable, shall take all proper action to collect the amount of the assistance as a debt.
Sec.
26.
A claim must be disallowed if the Division finds that the claimant received title to a home primarily to obtain benefits pursuant to sections 2 to 31, inclusive, of this act.
If such a claimant has received a refund and does not repay it together with a 10 percent penalty to the Division, the amount of the refund and penalty must be assessed against the property claimed by the claimant as a home.
Sec.
27.
The Division shall deny any claim for assistance to which the claimant is not entitled or any amount in excess of that to which the claimant is entitled.
The Division may deny in total any claim which is filed with fraudulent intent.
If any such claim has been paid and is afterward denied, the amount of the claim together with a 10 percent penalty must be repaid by the claimant to the Division.
If the amount of the refund and penalty is not repaid, the amount must be assessed against any real or personal property owned by the claimant.
Sec.
28.
Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself or any other person the assistance provided pursuant to sections 2 to 31, inclusive, of this act is guilty of a gross misdemeanor.
Sec.
29.
1.
Any claimant aggrieved by a decision of the Division or a county assessor, as applicable, which denies the refund claimed pursuant to sections 2 to 31, inclusive, of this act may have a review of the denial before the Administrator or the designee of the Administrator, if, within 30 days after the date on which the claimant receives notice of the denial, the claimant submits a written petition for review to the Administrator or the designee of the Administrator.
2.
Any claimant aggrieved by the denial in whole or in part of the refund claimed pursuant to sections 2 to 31, inclusive, of this act, or by any other final action or review of the Administrator or the designee of the Administrator, is entitled to a judicial review thereof.
Sec.
30.
1.
The Division is responsible for the administration of the provisions of sections 2 to 31, inclusive, of this act.
- *SB430_R1* – 8 – 2.
The Division may:
(a) Specify by regulation any other type of income that is applicable for the purposes of section 8 of this act.
(b) Prescribe the content and form of claims and approve any form used by a county assessor.
(c) Designate the proof required for substantiation of claims.
(d) Establish criteria for determining the circumstances under which a claim may be filed by one of two eligible spouses without the consent of the other spouse.
(e) Prescribe that the home ownership of a claimant must be shown of record.
(f) Provide by regulation that a vendee that is in possession of the home under an installment sale contract and responsible for paying the property taxes on the home is eligible to claim assistance as a homeowner.
(g) Limit the computation of benefits to the nearest dollar and limit the issuance of warrants to $5 or more.
(h) Verify and audit any claims, statements or other records made pursuant to sections 2 to 31, inclusive, of this act.
(i) Adopt regulations to ensure the confidentiality of information provided by claimants.
(j) Provide by regulation for a limited extension of time to file a claim in cases of hardship.
(k) Adopt such other regulations as may be required to carry out the provisions of sections 2 to 31, inclusive, of this act.
Sec.
[The] Money to pay for assistance granted to senior citizens pursuant to the provisions of sections 2 to 31, inclusive, of this act must be provided by legislative appropriation from the State General Fund.
The money so appropriated must be transferred to the Senior Citizens’ Property Tax Assistance Account,Account , which is hereby created in the State General Fund.
2.[The Account consists of money which is:
Money(a) inReceived by the SeniorState Citizens’Controller Propertyfor Taxcredit Assistance Account must be used only to administer the provisionsAccount of sections 2 to 31, inclusive, of this act and pay refunds granted pursuant to thesubsection provisions2; of sections 2 to 31, inclusive, of this act.
and (b) Appropriated to the Account by the Legislature.] 2.
[Notwithstanding any other provision of law, on the third Monday of July, October, January and April of each year, each county treasurer shall deposit with the State Controller for credit to the Senior Citizens’ Property Tax Assistance Account an amount of the property taxes received by the county treasurer equal to the amount authorized by the Legislature to be expended from the Account for that county, multiplied by a percentage determined by dividing:
(a) The total ad valorem tax rate levied on a parcel or other taxable unit of property in the county, excluding:
(1) Any ad valorem tax rate levied on a parcel or other taxable unit of property owned by this State;
and (2) Any ad valorem tax rate levied on a parcel or other taxable unit of property in the county, the proceeds of which are pledged to the payment of obligations secured by those proceeds, unless an independent bond counsel representing the governing body of the county in connection with the issuance of those obligations has issued an opinion stating that the use of a portion of the proceeds of the ad valorem tax rate for the purposes of sections 2 to 31, inclusive, of this act would not impair the contract for the sale of those obligations;
and (b) The total ad valorem tax rate levied on a parcel or other taxable unit of property in the county.
3.] Money in the Senior Citizens’ Property Tax Assistance Account must be used only to administer the provisions of sections 2 to 31, inclusive, of this act and pay refunds granted pursuant to the provisions of sections 2 to 31, inclusive, of this act.
[4.] 3.
The Administrator shall provide for full refunds of all granted claims if the total amount of the claims does not exceed the balance in theSenate Account.Amendment No.
If389 the total amount of the claims exceeds that balance, the Administrator shall - *SB430_R1* – 9 – this act.nately reduce each claim paid pursuant to sectionSenate 19Bill ofNo. 4.
430 Page 5 the Account.
If the total amount of the claims exceeds that balance, the Administrator shall proportionately reduce each claim paid pursuant to section 19 of this act.
[5.] 4.
Sec.
32.
1.
This section becomes effective upon passage and approval.
2.
Sections 1 to 31, inclusive, of this act become effective:
(a) Upon passage and approval for the purpose of adopting any regulations and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act;
and (b) On January 1, 2024, for all other purposes.
H - *SB430_R1*