Nev. Admin. Code § 361.6065

Current through September 16, 2024

Section 361.6065 - Eligibility of certain property for primary residential abatement; treatment of certain property used for multiple purposes

1. For the purpose of determining the eligibility of property for a primary residential abatement:

(a) A single-family residence which is the primary residence of the owner shall be deemed to include any buildings or other structures that are appurtenant to that residence, including, without limitation, a detached garage, if the building or other structure:

(1) Is of a type which is typically associated with a single-family residence;

(2) Exists for the use, enjoyment and benefit of the occupants of the residence;

(3) Is not used in furtherance of any business, except for the operation of a home business as provided in paragraph (a) of subsection 5 of NRS 361.4723; and

(4) Is not rented, leased or otherwise made available for exclusive occupancy by any person other than the owner of the residence and members of the family of the owner of the residence.

(b) If a single-family residence which is the primary residence of the owner, including all appurtenant buildings and other structures described in paragraph (a), is located on:

(1) More than one parcel of property; or

(2) One or more parcels of property otherwise used for agricultural purposes, that residence may be treated as a separate taxable unit.

2. If a taxable unit of real property contains both:

(a) A single-family residence which is the primary residence of the owner; and

(b) Other property used for agricultural, commercial or other purposes, the county assessor may determine the separate portions of that taxable unit which are respectively described in paragraphs (a) and (b), and apply to each such portion any appropriate partial abatement from property taxes.

Nev. Admin. Code § 361.6065

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

NRS 360.090, 361.4722, 361.4723, 361.4724