AB 133 — Revises provisions governing public financial administration. (BDR 20-537)
Last action — Approved by the Governor. Chapter 229.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 28, 2025. Enacted.
Signed by Governor Joe Lombardo (Republican) on June 03, 2025.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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4 sponsors
1 primary, 3 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (3 R · 1 D) — cross-party backing.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Bill Text
What changed in the latest version
494 added · 520 removed494 line(s) added, 520 removed.
(ReprintedAssembly withBill amendmentsNo. adopted on April 21, 2025) FIRST REPRINT A.B.
133133–Assemblymembers AGurr; SSEMBLY B ILLN O.
133–ASSEMBLYMEMBERSDeLong, GGallant URR;and Torres-Fossett CHAPTER..........
DEL ONG , G ALLANT AND T ORRES -FOSSETT PREFILED JANUARY 28, 2025 ____________ Referred to Committee on Government Affairs SUMMARY—Revises provisions governing public financial administration.
(BDR 20-537) FISCAL NOTE:
Effect on Local Government:
May have Fiscal Impact.
Effect on the State:
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Existingand lawcounty requires,auditors, subjectcounty toclerks, certaincounty exceptions,assessors sheriffs,and county recorderstreasurers to keeprs open the county office and branch offices, if any, on all days except Sundays andpand nonjudicial days from 9 a.m.
(NRS 245.040) Existing law establishes that this bill provides that the county officetreasurers andare branchtax offices,receivers iffor any, of the countycounty. treasurer must not close earlier than 5 p.m.
but(NRS may361.475) Section 1 of treasurer must not close laterearlier than 5 p.m.
on any business day but may close later than 5 p.m.
The notice of delinquency must state certain information, including that if the amount of delinquent taxes is not paid, the tax receiver will, at 5 p.m.
on the first Monday in June of the current year, issue a certificate this bill provides instead that the notice of delinquency must state that if the amount - *AB133_R1* – 2 – tax receiver of the county on the first Monday in June of the current year, issue a the certificate authorizing the county treasurer to hold the property.
(NRS 361.5648) Section 2 of of delinquent taxes is not paid, the tax receiver will, at the close of business of the tax receiver of the county on the first Monday in June of the current year, issue a certificate authorizing the county treasurer to hold the property.
(NRS 361.570) When the time allowed by law for the redemption of a property described in the certificate has expired and noto redemptionexecute hasand beendeliver made,to the tax receiver who issued the certificate is required obtaining such a deed, the county treasurer isa requireddeed toof hold the propertyproperty. in trust until it is sold or otherwise disposed of.
Upon required obtaining such a deed, the county treasurer is required to hold the property in trust until it is sold or otherwise disposed of.
(NRS 361.585) Section 3 of this bill provides instead that during certain periods or not later than the close of business of the county treasurer on the - 83rd Session (2025) – 2 – third business day before the day of the sale by a county treasurer, certain persons are entitled to have the property reconveyed upon the receipt by the county treExistingtreasurer lawof authorizes,payment underof certain circumstances, the countydelinquent treasurertaxes toand sellcertain propertycosts. held in trust because of delinquent taxes.
UponExisting payment,law theauthorizes, countyunder treasurercertain iscircumstances, required,the withcounty certaintreasurer exceptions, to issuesell aproperty quitclaimheld deedin totrust thebecause purchaser.of delinquent taxes.
ExistingUpon lawpayment, providesthe ancounty exceptiontreasurer tois thisrequired, requirementwith certain exceptions, to issue a quitclaim deed to the quitclaim deed under certain circumstances, if, not later than 5 p.m.
(NRS 361.595) Section 4 of this bill provides instead that, under certain circumstances, the county treasurer may not issue the quitclaim deed if, not later than the close of business of the county treasurer on the third business day immediately preceding the day of the sale by the county treasurer, a municipalityymunicipality provides the county treasurer with an affidavit that meets certain requirements.
(NRS 361.610) Section 5 of this ofbill time,provides andthat ifof notthe claimed,amount 5remaining percentto ofbe theheld totalseparately amountfor remaininga mustcertain bein period accounted for separately in the county general fund pursuant to section 1.5 of this bill.
Existing law sets forth certain procedures allowing a person to make a claim for the excess proceeds from the sale by the county treasurer of property held in trust because of delinquent taxes, including, without limitation, requiring certain indeterminable claims to be submitted to mediation, and if mediation is unsuccessful, then requiring the county treasurer to conduct a hearing or file an action for interpleader.
(NRS 361.610) Section 5 eliminates conducting a hearing - *AB133_R1* – 3 – as a method for determining certain indeterminable claims, instead requiring the county treasurer to file an action for interpleader following any unsuccessful mediation.
(NRS 361.610) Section 5 removes the limitation that the property must have been occupied by a natural person as his or her primary anyresidence naturalat person;the time of sale and instead applies the 10 percent cap to the fee of:
and(1) (2)any certainnatural personsperson; who are otherwise authorized by powerf:
(1)and (2) certain persons who are otherwise authorized by power of attorney, assignment or any other legal instrument by another person to file a claim with and collect from the county treasurer any property owed to the person.
- 83rd Session (2025) – 3 – EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
County clerks shall keep their offices open on all election days during the hours when the polls are open for voting but may, with the consent of the district judge of the county, close their offices for all purposespurposese except election business and the issuance of marriage licenses on any day on which the primary or general election is held.
The board of county commissioners may authorize a county officer to rent, equip and operate, at public expense, one or more - *AB133_R1* – 4 – branch offices in the county.
The provisions of this subsection do not preempt any other statutory provisions which require certain duties to be performed at the county seat.seat.ons which require certain 4.
4.Any county office may deviate from the hours of operation required pursuant to this section if the board of county - 83rd Session (2025) – 4 – office, except that no such deviation may conflict with the election laws of this State.
Any county office may deviate from the hours of operation required pursuant to this section if the board of county commissioners approves the plan for the deviation submitted by the office, except that no such deviation may conflict with the election laws of this State.
for the transaction of business on allany daysbusiness exceptday. Saturdays, Sundays and nonjudicial days.
or (c) When he or she makes provision to leave his or her office open for the transaction of public business on the days and during the hours prescribed by this section and in charge of a deputy qualified to act in the county officer’s absence,absence,e of a deputy there must be withheld from the county officer’s monthly salary that proportion thereof as the number of days of absence bears to the number of days of the month in which the absence occurs.
Any money received by the county treasurer pursuant to paragraph (a) of subsection 34 of NRS 361.610 must be accounted for separately in the county general fund.
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(a) May only be used to acquire technology for or improve the technology used in the office of the county treasurer, including, without limitation, the payment of any costs associated with - *AB133_R1* – 5 – acquiring or improving technology for converting or archiving records, purchasing hardware or software, maintaining the technology, training employees in the operation of the technology and contracting for professional services relating to the technology;
and - 83rd Session (2025) – 5 – (b) Must not be used to replace or supplant any money available from other sources to acquire technology for or improve technology used in the office of the county treasurer.
Any money remaining in the account at the end of a fiscal year does not revert to the county general fund, and the balance in the account must be carried forward to the next fiscal year.year.ance in 4.
4.
(b) The person or persons listed as the taxpayer or taxpayers on theaddresses taxare rolls,known;eir at their last known addresses, if the names and addresses(c) areEach known;holder of a recorded security interest if the holder has made a request in writing to the tax receiver for the notice, which identifies the secured property by the parcel number assigned to it in accordance with the provisions of NRS 361.189;
(c) Each holder of a recorded security interest if the holder has made a request in writing to the tax receiver for the notice, which identifies the secured property by the parcel number assigned to it in accordance with the provisions of NRS 361.189;
- *AB133_R1* – 6 – (c) The amount of the taxes due on the property and the penalties and costs as provided by law.
(d) That if the amount is not paid by or on behalf of the taxpayer or his or her successor in interest, the tax receiver will, at [5 p.m.] - 83rd Session (2025) – 6 – the close of business of the tax receiver of the county on the first Monday in June of the current year, issue to the county treasurer, as trustee for the State and county, a certificate authorizing the county treasurer to hold the property, subject to redemption within 2 years, or within 1 year if the property is determined to be abandoned pursuant to NRS 361.567, after the date of the issuance of the certificate, by payment of the taxes and accruing taxes, penalties and costs, together with interest on the taxes at the rate of 10 percent per annum, assessed monthly, from the date due until paid as provided by law, except as otherwise provided in NRS 360.232 and 360.320, and that redemption may be made in accordance with the provisions of chapter 21 of NRS in regard to real property sold under execution.
6.any damages resulting from failure to provide actual notice pursuant to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.
A county and its officers and employees are not liable for any damages resulting from failure to provide actual notice pursuant to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.
- *AB133_R1* – 7 – 2.
The county treasurer and his or her successors in office, upon obtaining a deed of any property in trust under the provisions - 83rd Session (2025) – 7 – of this chapter, shall hold that property in trust until it is sold or otherwise disposed of pursuant to the provisions of this chapter.
Notwithstanding the provisions of NRS 361.595 or 361.603, at any time during the 90-day period specified in NRS 361.603, or not later than [5 p.m.] the close of business of the county treasurer on the third business day before the day of the sale by a countycountysurer treasurer, as specified in the notice required by NRS 361.595, of any property held in trust by him or her by virtue of any deed made pursuant to the provisions of this chapter, any person specified in subsection 4 is entitled to have the property reconveyed upon the receipt by the county treasurer of payment by or on behalf of that person of an amount equal to the taxes accrued, together with any costs, penalties and interest legally chargeable against the property.
(g) The Director of the Department of Health and Human ServicesMedicaid.if if the owner has received or is receiving any benefits from Medicaid.(h) The successor in interest of any person specified in this subsection.
(h) The successor in interest of any person specified in this subsection.
If the property is to be sold, the board of county commissioners may make an order, to be entered on the record of its proceedings, directing the county treasurer to sell the property - *AB133_R1*83rd Session (2025) – 8 – particularly described therein, after giving notice of sale, for a total amount not less than the amount of the taxes, costs, penalties and total interest legally chargeable against the property as stated in the order.
If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.sale.the owner or 4.
4.
(b) Mailed by certified mail, return receipt requested, not less than 45 days before the day of the sale, to the owner of the parcel as shown on the tax roll and to any person or governmental entity that appears in the records of the county to have a lien or other interest in the property.
If the receipt is returned unsigned, the county treasurertreasurern must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.
- 83rd Session (2025) – 9 – 6.
If, not later than [5 p.m.] the close of business of the county treasurer on the third business day immediately preceding the day of the sale by the county treasurer, a municipality provides the - *AB133_R1* – 9 – county treasurer with an affidavit signed by the treasurer of the mun(a) The municipality statingsold that:the property or the property was stricken off to the municipality pursuant to NRS 271.560;
(a) The municipality sold the property or the property was stricken off to the municipality pursuant to NRS 271.560;
If the purchaser does not pay the amount owed to the municipality within 20 days after the sale of the property by the county, the sale of the property by the county is void and the county treasurer may retain for administrative costs not more than 10 percent of the purchase amount paid by the purchaser.
(a) Of the regularity of all proceedings relating to the order of the board of county commissioners, the notice of sale and the sale of the(b) That if, pursuant to NRS 361.567, the property;tax receiver has elected to use an expedited procedure for the sale of the property, the property is abandoned;
(b) That if, pursuant to NRS 361.567, the tax receiver has elected to use an expedited procedure for the sale of the property, the property is abandoned;
If the deed when regularly issued is not recorded in the office of the county recorder, the deed, and all proceedings relating thereto,- is83rd voidSession as(2025) against– any10 subsequent– purchaser in good faith and for a valuable consideration of the same property, or any portion thereof, when his or her own conveyance is first recorded.
The board of county commissioners shall provide its clerk with a record book in which must be indexed the name of each - *AB133_R1* – 10 – purchaser, together with the date of sale, a description of the property sold, a reference to the book and page of the minutes of the board of county commissioners where the order of sale is recorded, and the file number of the affidavits and return.
Out of the sale price or rents of any property of which he or she is trustee, the county treasurer shall pay the costs due any officer for the enforcement of the tax upon the parcel of property and all taxes owing thereon, and upon the redemption of any property from the county treasurer as trustee, he or she shall pay the redemption money over to any officers having fees due them from the parcels of property and pay the tax for which it was sold andfees payrespectively thebear redemptionto percentagethe accordingtax.according to the proportion those fees2. respectively bear to the tax.
2.
The amount remaining after the county treasurer has paid the amounts required by subsection 3 must be deposited in an interest- bearing account maintained for the purpose of holding excess made for the excess proceeds separatewithin from1 otheryear moneyafter ofthe deed given by the county.county treasurer is recorded, the county treasurer shall pay :
If no claim is made for the excess proceeds within 1 year after the deed given by the county treasurer is recorded, the county treasurer shall pay :
All interest paid - 83rd Session (2025) – 11 – on money deposited in the interest-bearing account required by this subsection is the property of the county.
If a person listed in subsection 6 makes a claim in writing for the excess proceeds within 1 year after the deed is recorded, the county treasurer shall pay the claim or the proper portion of the claim over to the person if the county treasurer is satisfied that the person is entitled to it.
- *AB133_R1* – 11 – 6.
The county treasurer shall approve or deny a claim within 30 days after the period described in subsection 4 for filing a claim has expired.
In determining a claim for excess proceeds, the countycountyaim has treasurer may require any person making a claim to provide any records or other documents to the county treasurer.
A person who is aggrieved by a determination of the county treasurer pursuant to this section may, within 90 days after the - 83rd Session (2025) – 12 – person receives notice of the determination, commence an action for judicial review of the determination in district court.
- *AB133_R1* – 12 – 11.
Any agreement to locate, deliver, recover or assist in the recovery of remaining excess proceeds of a sale which is entered intoint(a) byBe ain personwriting.ed listed in subsection 6 must:
(a) Be in writing.
agreement12. described in subsection 11 to file a claim and collect from the county treasurer any property owed to the person, a person listed in subsection 6 may authorize a person pursuant to a power of attorney, assignment or any other legal instrument to file a claim and collect from the county treasurer any property owed to him or her.
In addition to authorizing a person pursuant to an agreement described in subsection 11 to file a claim and collect from the county treasurer any property owed to the person, a person listed in subsection 6 may authorize a person pursuant to a power of attorney, assignment or any other legal instrument to file a claim and collect from the county treasurer any property owed to him or her.
H~~~~~ 25 - *AB133_R1*83rd Session (2025)
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View plain text versions (4)
- Enrolled As Enrolled Current pdf
- Reprint 1 View text pdf
- Reprint 2 View text pdf
- Introduced As Introduced pdf
Amendments
2 amendmentsClick Show changes on an amendment above to see how it modifies the bill.
Action History
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Approved by the Governor. Chapter 229.
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Enrolled and delivered to Governor.
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Senate Amendment No. 621 concurred in. To enrollment.
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In Assembly.
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From printer. To re-engrossment. Re-engrossed. Second reprint. Read third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To Assembly.
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Taken from General File. Placed on General File for next legislative day. To printer.
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From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 621.) Reprinting dispensed with.
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In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.
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From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate.
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From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 278.) To printer.
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Read first time. To committee.
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From printer.
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Prefiled. Referred to Committee on Government Affairs. To printer.
Sponsors
- Selena Torres-Fossett · Cosponsor
- Danielle Gallant · Cosponsor
- Rich DeLong · Cosponsor
- Bert K. Gurr · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 3 co-sponsors · 63 not signed on
Sponsors (1)
- Gurr, Bert K. Republican
Co-sponsors (3)
- Torres-Fossett, Selena Democratic
- Gallant, Danielle Republican
- DeLong, Rich Republican
Not signed on (63)
63 members have not signed on to this bill.
Show all 63 →"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.
Subjects
Frequently asked questions
- Who sponsors AB 133?
- AB 133 is sponsored by Torres-Fossett, Selena (Democratic), Gallant, Danielle (Republican), DeLong, Rich (Republican), and Gurr, Bert K. (Republican).
- What is the current status of AB 133?
- This bill has been enacted into law. Introduced January 28, 2025. Enacted.
- Where can I track AB 133?
- Track AB 133 free on One Click Politics — get push/email alerts when it moves.
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