Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
ASSESSMENT |
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 361.0687. 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 361.077. 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 361.159. Exempt personal property subject to taxation if used in business conducted for profit; exceptions. |