Taxable and Exempt Property

NRS 361.045. Taxable property.

NRS 361.050. United States property exempted.

NRS 361.055. Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

NRS 361.060. Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

NRS 361.0605. Property related to public use of privately owned park exempted; exclusion.

NRS 361.061. Property related to public use of privately owned airport exempted; exclusion.

NRS 361.062. Property of trusts for furtherance of public functions exempted.

NRS 361.065. Property of school districts and charter schools exempted.

NRS 361.067. Vehicles exempted.

NRS 361.068. Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2017.]

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2017, through June 30, 2032.]

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]

NRS 361.069. Household goods and furniture exempted; exclusion of rental property.

NRS 361.070. Drainage ditches, canals and irrigation systems exempted.

NRS 361.073. Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.

NRS 361.075. Exemption of unpatented mines and mining claims.

NRS 361.0753. Exemption of extracted minerals and royalties from mineral extraction. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.0757. Exemption of real property used in extractive operation extracting geothermal resources. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.077. Exemption of property used for control of air or water pollution.

NRS 361.078. Exemption of residential property containing shelter protecting against radioactive fallout.

NRS 361.080. Exemption of property of surviving spouses.

NRS 361.082. Exemption of portions of qualified low-income housing projects.

NRS 361.083. Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.

NRS 361.085. Exemption of property of persons who are blind.

NRS 361.086. Exemption of certain property used for housing elderly persons or persons with disabilities.

NRS 361.087. Exemption of residential improvements made to remove barriers to persons with disabilities.

NRS 361.088. Exemption of property of Nathan Adelson Hospice.

NRS 361.090. Veterans’ exemptions.

NRS 361.0905. Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

NRS 361.091. Exemption for veteran who has incurred a service-connected disability.

NRS 361.095. Exemptions of veterans’ organizations.

NRS 361.096. Exemption of certain property leased or rented to charter school.

NRS 361.098. Exemption of property of charitable foundations established by Board of Regents of University of Nevada.

NRS 361.099. Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.

NRS 361.100. Exemption of property of university fraternities and sororities.

NRS 361.105. Exemptions of nonprofit private schools.

NRS 361.106. Exemption of property of certain apprenticeship programs.

NRS 361.107. Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

NRS 361.110. Exemptions of certain organizations.

NRS 361.111. Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

NRS 361.115. Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.

NRS 361.125. Exemption of churches and chapels.

NRS 361.130. Exemption of public cemeteries and graveyards.

NRS 361.132. Exemption of certain private cemeteries and places of burial.

NRS 361.135. Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

NRS 361.140. Exemptions of certain charitable corporations.

NRS 361.145. Exemptions of noncommercial theaters.

NRS 361.150. Exemptions of volunteer fire departments.

NRS 361.155. Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.

NRS 361.1565. Certain exemptions reduced to extent of exemption from governmental services tax.

NRS 361.157. Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.157. Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.159. Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

Exemption of Personal Property in Transit (Free Port)

NRS 361.160. “Personal property in transit” defined; exceptions.

NRS 361.165. Warehouse books and records: Designation of “no situs” property; contents; inspection.

NRS 361.180. Civil action for collection of taxes evaded.

NRS 361.185. Penalty for false statement.

Exemption of Fine Art for Public Display

NRS 361.186. Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.

NRS 361.187. Applicability of exemption to owner of leased art.

Legal Description of Lands for Purposes of Assessment

NRS 361.189. Parceling system.

NRS 361.190. Manner of description until parceling system established.

NRS 361.195. Land surveyed under authority of United States.

NRS 361.200. City lots.

NRS 361.205. Description with reference to map or plat.

NRS 361.210. Description with reference to unofficial map filed with county assessor or county commissioners.

NRS 361.215. Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

NRS 361.220. Description by metes and bounds.

Certification of Appraisers

NRS 361.221. Certification required; Appraiser’s Certification Board; examinations.

NRS 361.222. Temporary certificate.

NRS 361.2224. Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2225. Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2226. Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2227. Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. [Effective January 1, 2014.]

NRS 361.223. Continuing education: Annual training requirement; waiver.

NRS 361.224. Effect of failure to meet requirements for continuing education.

General Provisions

NRS 361.225. Rate of assessment.

NRS 361.227. Determination of taxable value. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.227. Determination of taxable value. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2275. Determination of status of property as leased or used.

NRS 361.228. Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

NRS 361.2285. Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2285. Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.229. Adjustment of actual age of improvements in computation of depreciation.

NRS 361.233. Assessment and valuation of real property within common-interest community.

NRS 361.235. Assessment of corporate stock and property of partnership; taxation of corporate property.

NRS 361.240. Assessment of undivided property of deceased and insane persons; payment of taxes.

NRS 361.244. Classification of mobile or manufactured homes and factory-built housing as real property.

NRS 361.2445. Conversion of mobile or manufactured home from real to personal property.

NRS 361.245. Personal property subject to security interest.

NRS 361.260. Method of assessing property for taxation; appraisals and reappraisals.

NRS 361.261. Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.

NRS 361.263. Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.

NRS 361.265. Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.

NRS 361.275. Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.

NRS 361.280. District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.

NRS 361.295. Assessment of real property by two counties: Examination and determination by Department.

NRS 361.300. Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.

NRS 361.305. Preparation by county assessor of maps or plats of city blocks and subdivisions.

NRS 361.310. Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.

Assessments by Nevada Tax Commission

NRS 361.315. Meetings to establish valuation for purposes of assessment.

NRS 361.318. Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

NRS 361.320. Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.

NRS 361.3205. Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.

NRS 361.321. Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

NRS 361.323. Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.

NRS 361.325. Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

NRS 361.330. Effect of noncompliance on assessment and collection of taxes.

Equalization of Assessments Among the Several Counties

NRS 361.333. Procedure.