Nev. Admin. Code § 361.606

Current through November 8, 2024

Section 361.606 - Claim for primary residential abatement: Form and contents; execution; action by county assessor; change in ownership or occupation of property

1. A claim for a primary residential abatement must be:

(a) Submitted on a form provided by the county assessor of the county in which the property is located; and

(b) Signed by:

(1) Any owner of record of the property;

(2) Any person of lawful age who is authorized by an executed power of attorney to sign the claim on behalf of an owner of record of the property;

(3) The legal guardian or conservator of an owner of record of the property; or

(4) The executor or administrator of the estate of an owner of record of the property.

2. The form for claiming a primary residential abatement may require the claimant to state that:

(a) The claimant is the owner of the property;

(b) The property is a single-family residence;

(c) The property is the primary residence of the owner of the property, exclusive of any other residence in Nevada;

(d) The property is not rented, leased or otherwise made available for exclusive occupancy by any person other than the owner of the property and members of the family of the owner of the property;

(e) The claimant agrees to notify the county assessor if the property is no longer used as:

(1) A single-family residence; or

(2) The primary residence of the owner of the property, exclusive of any other residence in Nevada; and

(f) The claim is affirmed and certified by the owner of the property under any penalties provided by law.

3. The county assessor shall:

(a) If the county assessor determines it to be necessary, verify whether the property is eligible for a primary residential abatement.

(b) If the county assessor determines that the property is not eligible for a primary residential abatement, determine whether the property is eligible for a general abatement.

4. A claim for a primary residential abatement may be amended to reflect changes in the ownership or occupation of the property. If such a change occurs after July 1, the change must not be indicated on either the secured or unsecured tax roll, as applicable, until the next fiscal year.

Nev. Admin. Code § 361.606

Added to NAC by Tax Comm'n by R011-06, eff. 5-4-2006

NRS 360.090, 361.4722, 361.4723