How AB 135 changes current law

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

The bill expands certain tax exemptions for veterans to also include surviving spouses under specific conditions.

• NRS 361.090

  the property of any actual bona fide resident of the State of Nevada who is the surviving spouse of a person who satisfied the requirements of paragraph (a), (b) or (c) and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, is exempt from taxation. → the property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada who is the surviving spouse of a person who satisfied the requirements of paragraph (a), (b) or (c) and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, is exempt from taxation.

  This change allows surviving spouses of veterans to receive the same property tax exemption that veterans receive.

• NRS 361.091

  if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability. → if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability.

  This provision clarifies that a surviving spouse of a veteran can claim both exemptions related to a veteran with a permanent service-connected disability.

• NRS 371.103

  the vehicle of a surviving spouse, to the extent of $1,000 of the determined valuation, as adjusted each fiscal year using the Consumer Price Index. → the vehicle of a surviving spouse of such a veteran is entitled to the veteran's exemption.

  This change extends the vehicle tax exemption to surviving spouses of veterans.

• NRS 371.104

  if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability. → if the person claims the exemption for surviving spouses of veterans with a permanent service-connected disability.

  This maintains eligibility for both exemptions for surviving spouses of veterans with a permanent service-connected disability.

• NRS 361.1565

  is allowed for the surviving spouse or → is allowed to a surviving spouse of a veteran.

  This modifies how exemptions are calculated to ensure they do not overlap.