SB 142 — Revises provisions governing property that is exempt from execution. (BDR 2-707)

All money reasonably deposited with a landlord by you to secure an agreement to rent or lease a dwelling that is used by you as your primary residence, except that suchsuchthat is money is not exempt with respect to a landlord or landlord’s successor in interest who seeks to enforce the terms of the agreement to rent or lease the dwelling.

[Eighty-two percent] Eight hundred fifty dollars of the take-home pay for any workweek [if your gross weekly salary or wage was $770] and either 90 percent of the take- home pay for that workweek that exceeds $850, if the take- home pay for that workweek is $1,200 or less , [on the date the most recent writ of garnishment was issued,] or [seventy- five] 85 percent of the take-home pay for [any] that - *SB142_R1* – 7 – workweek that exceeds $850, if [your gross weekly salary or wage exceeded $770 on the date the most recent writ of - 83rd Session (2025) – 7 – garnishment was issued, unless] the [weekly] take-home pay for that workweek is [less than 50 times the federal minimum hourly wage, in which case the entire amount may be exempt.] more than $1,200.

13.held in:Money, not to exceed $1,000,000 in present value, (a) An individual retirement arrangement which conforms with or is maintained pursuant to the applicable limitations and requirements of section 408 or 408A of the Internal Revenue Code, 26 U.S.C.

Money, not to exceed $1,000,000 in present value, held in:

(a) An individual retirement arrangement which conforms with or is maintained pursuant to the applicable limitations and requirements of section 408 or 408A of the Internal Revenue Code, 26 U.S.C.

and (e) A trust forming part of a qualified tuition program pursuant to chapter 353B of NRS, any applicable regulations adopted pursuant to chapter 353B of NRS and section 529 of the Internal Revenue Code, 26 U.S.C.

§ 529, unless thethe9 of money is deposited after the entry of a judgment against the purchaser or account owner or the money will not be used by any beneficiary to attend a college or university.

- *SB142_R1*83rd Session (2025) – 8 – (a) A present or future interest in the income or principal of a trust that is a contingent interest, if the contingency has not been satisfied or removed;

(b) A present or future interest in the income or principal of a trust for which discretionary power is held by a trustee to determine whether to make a distribution from the trust, if thetheo interest has not been distributed from the trust;

A prosthesis or any equipment prescribed by a physicianphys20.anPayments, orin dentistan amount not to exceed $16,150, received as compensation for youpersonal injury, not including compensation for pain and suffering or youractual dependent.pecuniary loss, by the judgment debtor or by a person upon whom the judgment debtor is dependent at the time the payment is received.

20.

Payments, in an amount not to exceed $16,150, received as compensation for personal injury, not including compensation for pain and suffering or actual pecuniary loss, by the judgment debtor or by a person upon whom the judgment debtor is dependent at the time the payment is received.

Payments received as compensation for the loss of future earnings of the judgment debtor or of a person upon whom the judgment debtor is dependent at the time the payment is received, to the extent reasonably necessary for the- support83rd ofSession the(2025) – 9 – judgment debtor.he judgment debtor and any dependent of the judgment23. debtor.

- *SB142_R1* – 9 – 23.

(name of organization in county providing legal services to indigent or elderly persons).legal services from an organization that provides assistance to persons who qualify, you may obtain the form to be used to claim an exemption from the clerk of the court.

If you do not wish to consult an attorney or receive legal services from an organization that provides assistance to persons who qualify, you may obtain the form to be used to claim an exemption from the clerk of the court.

The property must be released by the garnishee or the sheriff within 9 judicial days after you serve the claim of exemption upon the sheriff, garnishee and judgment creditor, unless the sheriff or garnishee receives a copy of an objection to the claim of exemption and a notice for a hearing to determine the issue of exemption.

The objection to the claim of exemption and notice for the hearing to determine the issue of exemption must be filed within 8 judicial days after the claim of exemption is served on the judgment creditor by mail or in person and served on the judgment debtor, the sheriff and any - 83rd Session (2025) – 10 – garnishee not less than 5 judicial days before the date set for the hearing.

The hearing to determine whether the property or money is exempt must be held within 7 judicial days after the objection to the claim of exemption and notice for the hearing -quickly *SB142_R1*if –you 10mail –to the judgment creditor or the attorney of the judgment creditor written proof that the property is filed.exempt.

You may be able to have your property released more quickly if you mail to the judgment creditor or the attorney of the judgment creditor written proof that the property is exempt.

(a) Private libraries, works of art, musical instruments and jewelry not to exceed $5,000 , as adjusted pursuant to section 1 of this act, in value, belonging to the judgment debtor or a dependent of the judgment debtor, to be selected by the judgment debtor, and allall(b) familyNecessaryres pictureshouseholdakesgoods, furnishings, electronics, wearing apparel, other personal effects and keepsakes.yard equipment, not to exceed $12,000 , as adjusted pursuant to section 1 of this act, in value, belonging to the judgment debtor or a dependent of the judgment debtor, to be selected by the judgment debtor.

(b) Necessary household goods, furnishings, electronics, wearing apparel, other personal effects and yard equipment, not to exceed $12,000 , as adjusted pursuant to section 1 of this act, in value, belonging to the judgment debtor or a dependent of the judgment debtor, to be selected by the judgment debtor.

(e)- The83rd cabinSession or(2025) dwelling– of11 a– miner or prospector, the miner’s or prospector’s cars, implements and appliances necessary forforner’s carrying on any mining operations and the mining claim actually worked by the miner or prospector, not exceeding $4,500 , as adjusted pursuant to section 1 of this act, in total value.

- *SB142_R1* – 11 – (f) Except as otherwise provided in paragraph (p), one vehicle if the judgment debtor’s equity does not exceed $15,000 or the creditor is paid an amount equal to any excess above that equity.

(g) For any workweek, [82 percent] $850, as adjusted pursuant to section 1 of this act, of the disposable earnings of a judgment debtor during that week [if the gross weekly salary or wage] and either 90 percent of the disposable earnings of the judgment debtor [on the date the most recent writ of garnishment was issued was $770 or] during that week that exceed $850, as adjusted pursuant to section 1 of this act, if the disposable earnings of the judgment debtor during that week are $1,200, as adjusted pursuant to section 1 of this act, or less, [75] or 85 percent of the disposable earnings of [a] the judgment debtor during that week that exceed $850, as adjusted pursuant to section 1 of this act, if the [gross weekly salary or wage] disposable earnings of the judgment debtor [on the date the most recent writ of garnishment was issued exceeded $770, or 50 times the minimum hourly wage prescribed by section 206(a)(1) of the federal Fair Labor Standards Act of 1938, 29 U.S.C.

(1) “Disposable earnings” means that part of the earnings of a judgment debtor remaining after the deduction from those earnings of any amounts(2) required“Earnings” means compensation paid or payable for personal services performed by lawa tojudgment bedebtor withheld.in the regular course of business, regardless of whether the judgment debtor performed such services as an employee or independent contractor, including, without limitation, compensation designated as income, wages, tips, a salary, a commission or a bonus.

(2)The “Earnings”term meansincludes compensation paidreceived or payable for personal services performed by a judgment debtor that is in the regularpossession course of business, regardless of whether the judgment debtordebtor, performedcompensation suchheld servicesin asaccounts an- employee83rd orSession independent(2025) contractor,– including,12 without– limitation,of compensationa designatedreceivable, ascompensation income,that wages,is tips,due athe salary,judgment adebtor. commission or a bonus.

Thethe termcase includes(h) compensationAll receivedfire byengines, ahooks judgmentand debtorladders, thatwith isthe incarts, thetrucks possessionand ofcarriages, thehose, judgmentbuckets, debtor,implements compensationand heldapparatus inthereunto accountsappertaining, maintainedand inall afurniture bankand oruniforms of any otherfire financialcompany institutionor or,department inorganized under the caselaws of athis receivable,State. compensation that is due the judgment debtor.

(h) All fire engines, hooks and ladders, with the carts, trucks and carriages, hose, buckets, implements and apparatus thereunto appertaining, and all furniture and uniforms of any fire company or department organized under the laws of this State.

- *SB142_R1* – 12 – (j) All courthouses, jails, public offices and buildings, lots, grounds and personal property, the fixtures, furniture, books, papers and appurtenances belonging and pertaining to the courthouse, jail and public offices belonging to any county of this State, all cemeteries, public squares, parks and places, public buildings, town halls, markets, buildings for the use of fire departments and military organizations, and the lots and grounds thereto belonging and appertaining, owned or held by any town or incorporated city, or dedicated by the town or city to health, ornament or public use, or for the use of any fire or military company organized under the laws of this State and all lots, buildings and other school property owned by a school district and devoted to public school purposes.

(m) The dwelling of the judgment debtor occupied as a home for himself or herself and family, where the amount of equity held by the judgment debtor in the home does not exceed $605,000 , as adjusted pursuant to section 1 of this act, in value and the dwelling is situated upon lands not owned by the judgment debtor.

(o)- All83rd propertySession in(2025) this– State13 of– the judgment debtor where the judgment is in favor of any state for failure to pay that state’sstate’se income tax on benefits received from a pension or other retirement plan.

- *SB142_R1* – 13 – (r) Money, not to exceed $1,000,000 , as adjusted pursuant to section 1 of this act, in present value, held in:

(1) An individual retirement arrangement which conforms with or is maintained pursuant to the applicable limitations and requirements of section 408 or 408A of the Internal Revenue Code, 26 U.S.C.

(2) A written simplified employee pension plan which conforms with or is maintained pursuant to the applicableapplicableh limitations and requirements of section 408 of the Internal Revenue Code, 26 U.S.C.

(4) A trust forming part of a stock bonus, pension or profit- sharing plan which is qualified and maintained pursuant to sections 401 et seq.

§ 529, unless the money is deposited after the entry of a judgment against the purchaser or account owner or the money will not be used by any beneficiary to attend a college or university.

(t) All money and other benefits paid pursuant to the order of a court of competent jurisdiction for the support and maintenance of a former spouse, including the amount of any arrearages in the payment- of83rd suchSession support(2025) and– maintenance14 to– which the former spouse may be entitled.

and maintenance to which the former (u) Payments, in an amount not to exceed $16,150, as adjusted pursuant to section 1 of this act, received as compensation for personal injury, not including compensation for pain and suffering or actual pecuniary loss, by the judgment debtor or by a person upon whom the judgment debtor is dependent at the time the payment is received.

(v) Payments received as compensation for the wrongful death of a person upon whom the judgment debtor was dependent at the time of the wrongful death, to the extent reasonably necessary for - *SB142_R1* – 14 – the support of the judgment debtor and any dependent of the judgment debtor.

(w) Payments received as compensation for the loss of future earnings of the judgment debtor or of a person upon whom the judgment debtor is dependent at the time the payment is received, to the extent reasonably necessary for the support of the judgment debtordeb(x) andPayments anyreceived dependentas ofrestitution thefor judgmenta debtor.criminal act.

(x) Payments received as restitution for a criminal act.

§ 32, or a similar credit provided pursuantpur(bb) toStock of a statecorporation law.described in subsection 2 of NRS 78.746 except as set forth in that section.

(bb) Stock of a corporation described in subsection 2 of NRS 78.746 except as set forth in that section.

(2)- A83rd distributionSession interest(2025) in– the15 trust– as defined in NRS 163.4155 that is a discretionary interest as described in NRS NRS 163.4185, if the interest has not been distributed;

and - *SB142_R1* – 15 – (2) Notwithstanding a beneficiary’s right to enforce a support interest, a distribution interest in the trust as defined in NRS 163.4155 that is a support interest as described in NRS 163.4185, if thethe(ee) interestProceeds hasreceived notfrom beena distributed.private disability insurance plan.

(ee) Proceeds received from a private disability insurance plan.

(ll)2.l) ChildExcept welfareas assistanceotherwise provided pursuantin NRS 115.010, no article or species of property mentioned in this section is exempt from execution issued upon a judgment to NRSrecover 432.036.for its price, or upon a judgment of foreclosure of a mortgage or other lien thereon.

2.

Except as otherwise provided in NRS 115.010, no article or species of property mentioned in this section is exempt from execution issued upon a judgment to recover for its price, or upon a judgment of foreclosure of a mortgage or other lien thereon.

Sec.- 83rd Session (2025) – 16 – 21.105.

5.1.

NRS 21.105 is hereby amended to read as follows:

21.105 1.

§§ 407 and 1383, including, without limitation, retirement and survivors’ benefits, supplemental security income benefits, disability insurance benefits -Title *SB142_R1*IV –of 16the –Social andSecurity childAct;processed support payments that are processed pursuant to Part D of Title(b) IVVeterans’ ofbenefits thewhich Socialare Securityexempt Act;from execution pursuant to 38 U.S.C.

(b) Veterans’ benefits which are exempt from execution pursuant to 38 U.S.C.

§§ 1440 and 1450;

(f) Payments and allowances to members of the Armed Forces of the United States which are exempt from execution pursuant to 37 U.S.C.

(g) Federal student loan payments which are exempt from execution pursuant to 20 U.S.C.

§ 1095a;1095a;ch are exempt from (h) Wages due or accruing to merchant seamen which are exempt from execution pursuant to 46 U.S.C.

(h) Wages due or accruing to merchant seamen which are exempt from execution pursuant to 46 U.S.C.

(k)- Compensation83rd forSession injury,(2025) death– or17 detention– of employees of contractors with the United States outside the United States which is exempt from execution pursuant to 42 U.S.C.

(l) Assistance for a disaster from the Federal Emergency Management Agency which is exempt from execution pursuant to 44 C.F.R.

[3.]account 2.with the bank to which a writ is issued, the amount that is not subject to execution must not in the aggregate exceed the amount specified in subsection 1 .

If a judgment debtor has more than one personal bank account with the bank to which a writ is issued, the amount that is - *SB142_R1* – 17 – not subject to execution must not in the aggregate exceed the amount specified in subsection 1 .

To determine whether such money in the account is exempt, the judgment creditor must use the method of accounting which applies the standard that the first money deposited in the account is the first money withdrawn from statements from the account.bank which include all deposits into andide withdrawals from the account for the immediately preceding 90 days.

The court may require a judgment debtor to provide statements from the bank which include all deposits into and withdrawals from the account for the immediately preceding 90 days.

[, including, without limitation, when the financial institution makes an incorrect determination after applying commercially- reasonable83rd methodsSession for(2025) determining– whether18 money– in an account is exempt because the source of the money was not clearly identifiable or because the financial institution inadvertently misidentified the source of the money.] If a court determines that a financial institution failed to identify that money in an account was not subject to execution pursuant to this section, the financial institution must adjust its actions with respect to a writ of execution as soon as possible but may not be held liable for damages.

or (b) Pursuant to an ex parte hearing, the sheriff serves upon the judgment debtor notice of the execution and a copy of the writ at the same time and in the same manner as set forth in NRS 21.076.

- *SB142_R1* – 18 –  If the attachment occurs pursuant to an ex parte hearing, the clerk of the court shall attach the notice to the writ of attachment at the time the writ is issued.

- 83rd Session (2025) – 19 – Certain benefits and property owned by you may be exempt from execution and may not be taken from you.

Payments received pursuant to the federal Social Security Act, including, without limitation, retirement and survivors’ benefits, supplemental security income benefitsbenefitsd and disability insurance benefits.

A homestead in a dwelling or a mobile home, including, subject to the provisions of NRS 115.055, the - *SB142_R1* – 19 – proceeds from the sale of such property, not to exceed $605,000, unless:

(b) Allodial title has been established and not relinquished for the dwelling or mobile home, in which case all of thethequished dwelling or mobile home and its appurtenances are exempt, including the land on which they are located, unless a valid waiver executed pursuant to NRS 115.010 is applicable to the judgment.

[Eighty-two percent] Eight hundred fifty dollars of the take-home pay for any workweek [if your gross weekly salary- or83rd wageSession on(2025) the– date20 the– most recent writ of garnishment was issued was $770] and either 90 percent of the take-home pay for that workweek that exceeds $850, if the take-home pay for that workweek is $1,200 or less, or [seventy-five] 85 percent of the take-home pay for [any] that workweek that exceeds $850, if [your gross weekly salary or wage on the date the most recent writ of garnishment was issued exceeded $770, unless the weekly] the take-home pay for that workweek is [less than 50 times the federal minimum hourly wage, in which case the entire amount may be exempt.] more than $1,200.

(a) An individual retirement arrangement which conforms with the applicable limitations and requirements of section 408 or 408A of the Internal Revenue Code, 26 U.S.C.

(b) A written simplified employee pension plan which conforms with the applicable limitations and requirements of section 408 of the Internal Revenue Code, 26 U.S.C.

(d) A trust forming part of a stock bonus, pension or profit-sharing plan that is a qualified plan pursuant to sections - *SB142_R1* – 20 – 401 et seq.

14.order of a court of competent jurisdiction for the support, education and maintenance of a child, whether collected by the judgment debtor or the State.

All money and other benefits paid pursuant to the order of a court of competent jurisdiction for the support, education and maintenance of a child, whether collected by the judgment debtor or the State.

- 83rd Session (2025) – 21 – 16.

(a) A present or future interest in the income or principal of a trust that is a contingent interest, if the interest has not beenbeen(b) satisfiedA present or removed;future interest in the income or principal of a trust for which discretionary power is held by a trustee to determine whether to make a distribution from the trust, if the interest has not been distributed from the trust;

(b) A present or future interest in the income or principal of a trust for which discretionary power is held by a trustee to determine whether to make a distribution from the trust, if the interest has not been distributed from the trust;

- *SB142_R1* – 21 – 18.

A vehicle for use by you or your dependent which is specially equipped or modified to provide mobility for a personpers19.wiA withprosthesis or any equipment prescribed by a permanentphysician disability.or dentist for you or your dependent.

19.

A prosthesis or any equipment prescribed by a physician or dentist for you or your dependent.

Payments received as compensation for the loss of future earnings of the judgment debtor or of a person upon whom- the83rd judgmentSession debtor(2025) is– dependent22 at– the time the payment is received, to the extent reasonably necessary for the support of the judgment debtor and any dependent of the judgment debtor.

If you cannot afford an attorney, you may be eligible for assistance through ....................

- *SB142_R1* – 22 – PROCEDURE FOR CLAIMING EXEMPT PROPERTY 3 If you believe that the money or property taken from you is exempt or necessary for the support of you or your family, you must file with the clerk of the court on a form provided by the clerk an executed claim of exemption.

A copy of the claim of exemption must be served upon the sheriff, the garnishee and the judgment creditor within 10 days after the notice of execution or garnishment is served on you by mail pursuant to NRS 21.076 which identifies the specificspecificy property that is being levied on.

The objection- to83rd theSession claim(2025) of– exemption23 and– notice for the hearing to determine the issue of exemption must be filed within 88ring judicial days after the claim of exemption is served on the judgment creditor by mail or in person and served on the judgment debtor, the sheriff and any garnishee not less than 5 judicial days before the date set for the hearing.

IF YOU DO NOT FILE THE EXECUTED CLAIM OF EXEMPTION WITHIN THE TIME SPECIFIED, YOUR OF PROPERTY MAY BE SOLD AND THE MONEY GIVEN TO THE JUDGMENT CREDITOR, EVEN IF THE PROPERTY OR MONEY IS EXEMPT.

If you received this notice with a notice of a hearing for attachment and you believe that the money or property which would be taken from you by a writ of attachment is exempt or necessary for the support of you or your family, you are - *SB142_R1* – 23 – entitled to describe to the court at the hearing why you believe your property is exempt.

7 IF YOU DO NOT FILE THE MOTION BEFORE THE TRIAL, YOUR PROPERTY MAY BE SOLD ANDANDFORE THE THE MONEY GIVEN TO THE PLAINTIFF, EVEN IF THE PROPERTY OR MONEY IS EXEMPT OR NECESSARY FOR THE SUPPORT OF YOU OR YOUR FAMILY.

The interrogatories to be submitted with any writ of execution, attachment or garnishment to the garnishee may be in substance as follows [:] , with appropriate modifications to replace - 83rd Session (2025) – 24 – any monetary amount specified with the applicable adjusted amount established by the Department of Taxation pursuant to section 1 of this act that is in effect at the time the writ is issued:

AMonthly: Weekly:

_____ [B] Biweekly:

__ [D] Monthly:(1) Gross Earnings $___________ (2) Deductions required by law (not including child support) $___________ (3) Disposable Earnings [Subtract line from line 1] $___________ (4) Federal Minimum Wage $___________ (5) Multiply line 4 by 50 $___________ (6) Complete the following directions in accordance with the letter selected above:

__[A] -Multiply *SB142_R1*line –5 24by –1 (1) Gross Earnings $___________ (2)[B] DeductionsMultiply requiredline 5 by law2 (not$___________ including[C] childMultiply support)line $___________5 (3)by Disposable52 Earningsand [Subtractthen linedivide 2by from24 line$___________ 1]- $___________83rd (4)Session Federal(2025) Minimum– Wage25 $___________– (5)[D] Multiply line 45 by 5052 and then divide by 12 $___________ (6)(7) CompleteSubtract theline following6 directionsfrom inline accordance3 with$___________ theThis letteris selectedthe above:attachable earnings.

[A]This Multiplyamount linemust 5not byif 1the $___________employee’s [B]gross Multiplyweekly linesalary 5or bywage 2on $___________the [C]date Multiplythe linemost 5recent bywrit 52of garnishment was issued was $770] of the employee during any workweek and theneither divide90 bypercent 24of $___________the [D]disposable Multiplyearnings lineof 5the byemployee 52during andthat thenworkweek dividethat byexceed 12$850, $___________if (7)the Subtractdisposable lineearnings 6of fromthe employee during that workweek are $1,200 or less, or [25%] 85 percent of the disposable earnings [from line 3 $___________if Thisthe isemployee’s gross weekly salary or wage on the attachabledate earnings.the most recent writ of garnishment was issued exceeded $770.] of the employee during that workweek that exceed $850, if the disposable earnings of the employee during that workweek are more than $1,200.

This amount must not exceed 18% of] $850 of the disposable earnings [from line 3 if the employee’s gross weekly salary or wage on the date the most recent writ of garnishment was issued was $770] of the employee during any workweek and either 90 percent of the disposable earnings of the employee during that workweek that exceed $850, if the disposable earnings of the employee during that workweek are $1,200 or less, or [25%] 85 percent of the disposable earnings [from line 3 if the employee’s gross weekly salary or wage on the date the most recent writ of garnishment was issued exceeded $770.] of the employee during that workweek that exceed $850, if the disposable earnings of the employee during that workweek are more than $1,200.

2.the beginning of the current calendar year before thesued at employee received any earnings in the current calendar year, but the employee received earnings in the previous calendar year, by dividing the employee’s gross earnings for the previous calendar year by the total number of weeks the employee worked in the previous calendar year.

If the most recent writ of garnishment was issued at the beginning of the current calendar year before the employee received any earnings in the current calendar year, but the employee received earnings in the previous calendar year, by dividing the employee’s gross earnings for the - *SB142_R1* – 25 – previous calendar year by the total number of weeks the employee worked in the previous calendar year.

For the purpose of determining the total number of weeks the employee has worked in the current calendar year or the total- number83rd ofSession weeks(2025) the– employee26 worked– in the previous calendar year, as applicable, if the total number of weeks is not exact, the number must be rounded down if the number of days the employee was on the payroll of his or her employer in excess of a whole week is 3 days or less, and rounded up if the number of days the employee was on the payroll of his or her employer in excess of a whole week is 4 days or more.

Do you know of any debts owing to the defendants, whether due or not due, or any money, property, effects, goods, chattels, rights, credits or choses in action, belonging to ...............

As set forth in NRS 21.105, [$2,000 or the entire amount in the account, whichever is less, is not subject to garnishment if the financial institution reasonably identifies that an electronic deposit of money has been made into the account within the immediately preceding 45 days which is exempt from execution, including, without - *SB142_R1* – 26 – limitation, payments of money described in NRS 21.105 or, if no such deposit has been made, $400] $5,000, as adjusted pursuant to section 1 of this act, or the entire amount in the account, whichever is less, is not subject to garnishment, unless the garnishment is for the recovery of money owed for the support of any person.

Answer:..........................................................................- 83rd Session (2025) – 27 – ..................................................................................................

..................................................................................................

The garnishee shall answer the interrogatories in writing upon oath or affirmation and submit the answers to the sheriff withinor her answers to the timejudgment requireddebtor bywithin the writ.same time.

TheIf theis garnishee shallfails submitto hisdo orso, her answers to the judgmentgarnishee debtorshall withinbe thedeemed samein time.default.

If the garnishee fails to do so, the garnishee shall be deemed in default.

The term includes compensation received by a judgment debtor that is in the possession of the judgment debtor, compensation held in accounts maintained in a bankcompensation orthat anyis otherdue financialthe institutionjudgment or,debtor.n in the case of a receivable, compensation2. that is due the judgment debtor.

- *SB142_R1* – 27 – 2.

or (b)- [Twenty-five]83rd FifteenSession percent(2025) of– the28 person’s– disposable earnings for the relevant workweek that exceed $850, as adjusted pursuant to section 1 of this act, if the person’s [gross weekly salary or wage on the date the most recent writ of garnishment was issued exceeded $770;

Except as otherwise provided in this subsection, the maximum amount of the aggregate disposable earnings of a person for any workweek which are subject to garnishment to enforce any order for the support of any person may not exceed:

The homestead is not subject to forced sale on execution or any final process from any court, except as otherwise providedotherwise required by subsectionsfederal 2,law., 3 and 5, and NRS 115.090 and except as otherwise2. required by federal law.

2.The exemption provided in subsection 1 extends only to that amount of equity in the property held by the claimant which does not exceed $605,000 , as adjusted pursuant to section 1 of this act, in value, unless allodial title has been established and not relinquished, in which case the exemption provided in subsection 1 extends to all equity in the dwelling, its appurtenances and the land on which it is located.

The- exemption83rd providedSession in(2025) subsection 1 extends only to that amount of equity in the property held by the claimant which does - *SB142_R1* – 2829 – not3. exceed $605,000 , as adjusted pursuant to section 1 of this act, in value, unless allodial title has been established and not relinquished, in which case the exemption provided in subsection 1 extends to all equity in the dwelling, its appurtenances and the land on which it is located.

3.Except as otherwise provided in subsection 4, the exemption provided in subsection 1 does not extend to process to enforce the payment of obligations contracted for the purchase of the property, or for improvements made thereon, including any mechanic’s lien law(a) Any mortgage or deed of trust thereon executed and given, including, without limitation, any second or subsequent mortgage, mortgage obtained through refinancing, line of credit taken against the property and a home equity loan;

Except as otherwise provided in subsection 4, the exemption provided in subsection 1 does not extend to process to enforce the payment of obligations contracted for the purchase of the property, or for improvements made thereon, including any mechanic’s lien lawfully obtained, or for legal taxes, or for:

(a) Any mortgage or deed of trust thereon executed and given, including, without limitation, any second or subsequent mortgage, mortgage obtained through refinancing, line of credit taken against the property and a home equity loan;

and (b) Any lien even if prior consent has been given through the acceptance of property subject to any recorded declaration of restrictions, deed restriction, restrictive covenant or equitable servitude, specifically including any lien in favor of an association pursuant to NRS 116.3116 or 117.070,  unless a waiver for the specific obligation to which the judgment relates has been executed by all allodial titleholders of the property.

- *SB142_R1* – 29 – Sec.

Whenever execution has been issued against the property of a party claiming the property as a homestead, and - 83rd Session (2025) – 30 – the creditor in the judgment makes an oath before the judge of the district court of the county in which the property is situated that the amount of equity held by the claimant in the property exceeds, to the best of the creditor’s information and belief, the sum of $605,000, as adjusted pursuant to section 1 of this act, the judge shall, upon notice to the debtor, appoint three disinterested andande competent persons as appraisers to estimate and report as to the amount of equity held by the claimant in the property and, if the amount of equity exceeds the sum of $605,000, as adjusted pursuant to section 1 of this act, determine whether the property can be divided so as to leave the property subject to the homestead exemption without material injury.

When the execution is against a spouse, the judge may direct the $605,000 , as adjusted pursuant to section 1 of this act, to be deposited in court, to be paid out only upon the joint receipt of both spouses, and, except as otherwise provided in NRS 115.055, the deposit possesses all the protection against legal process and voluntaryvol4.tarExcept dispositionas byotherwise eitherprovided spousein asNRS did115.055, if the originalsum homestead.ofad.

4.$605,000 , as adjusted pursuant to section 1 of this act, is paid to the defendant in execution pursuant to subsection 2 or to a spouse pursuant to subsection 3, such sum of $605,000 , as adjusted pursuant to section 1 of this act, possesses all the protection against legal process and voluntary disposition by the defendant or spouse as did the original homestead.

Except as otherwise provided in NRS 115.055, if the sum of $605,000 , as adjusted pursuant to section 1 of this act, is paid to the defendant in execution pursuant to subsection 2 or to a spouse pursuant to subsection 3, such sum of $605,000 , as adjusted pursuant to section 1 of this act, possesses all the protection against legal process and voluntary disposition by the defendant or spouse as did the original homestead.

and -2. *SB142_R1* – 30 – (a) Identified not later than 45 days after the sale of the homestead;

The other property is:

- 83rd Session (2025) – 31 – (a) Identified not later than 45 days after the sale of the homestead;

TEXT~~~~~ OF25 REPEALED- SECTIONS83rd 21.005Session Determination(2025) of gross weekly salary or wage of employee for purposes of chapter.

1.

For the purposes of this chapter:

(a) Except as otherwise provided in paragraphs (b) and (c), the gross weekly salary or wage of an employee must be determined by dividing the employee’s gross earnings for the current calendar year as of the date the most recent writ of garnishment was issued by the total number of weeks the employee has worked in the current calendar year.

(b) If the most recent writ of garnishment was issued at the beginning of the current calendar year before an employee received any earnings in the current calendar year, but the employee received earnings in the previous calendar year, the gross weekly salary or wage of the employee must be determined by dividing the total number of weeks the employee worked in the previousby the calendar year.

(c) If an employee has not been employed long enough to have been paid as of the date the most recent writ of garnishment was issued, or if the provisions of paragraph (a) or (b) do not otherwise apply, the gross weekly salary or wage of the employee is the anticipated gross weekly earnings of the employee as determined by his or her employer.

2.

For the purpose of determining the total number of weeks an employee has worked in the current calendar year pursuant to paragraph (a) of subsection 1 or the total number of weeks an employee worked in the previous calendar year pursuant to paragraph (b) of subsection 1, if the total number of weeks is not exact, the number must be:

(a) Rounded down if the number of days the employee was on less;

andll of the employer in excess of a whole week is 3 days or - *SB142_R1* – 31 – (b) Rounded up if the number of days the employee was on the payroll of the employer in excess of a whole week is 4 days or more.

31.2955 Garnishment of earnings:

Calculations for determining gross weekly salary or wage of employee.

1.

For the purposes of NRS 31.240 to 31.460, inclusive:

(a) Except as otherwise provided in paragraphs (b) and (c), the gross weekly salary or wage of an employee must be determined by dividing the employee’s gross earnings for the current calendar year as of the date the most recent writ of garnishment was issued by the total number of weeks the employee has worked in the current calendar year.

beginning of the current calendar year before an employee received any earnings in the current calendar year, but the employee received earnings in the previous calendar year, the gross weekly salary or wage of the employee must be determined by dividing the employee’s gross earnings for the previous calendar year by the total number of weeks the employee worked in the previous calendar year.

(c) If an employee has not been employed long enough to have been paid as of the date the most recent writ of garnishment was issued, or if the provisions of paragraph (a) or (b) do not otherwise apply, the gross weekly salary or wage of the employee is the anticipated gross weekly earnings of the employee as determined by his2.r For the purpose of determining the total number of weeks an employee has worked in the current calendar year pursuant to paragraph (a) of subsection 1 or the total number of weeks an employee worked in the previous calendar year pursuant to paragraph (b) of subsection 1, if the total number of weeks is not exact, the number must be:

(a) Rounded down if the number of days the employee was on the payroll of his or her employer in excess of a whole week is 3 days or less;

and (b) Rounded up if the number of days the employee was on the payroll of his or her employer in excess of a whole week is 4 days or more.

H - *SB142_R1*