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.