Section 361.607 - Residential rental abatement: Duties of Department, county assessor and owner of property; filing of claim and affidavit; eligibility of property1. A county assessor shall annually mail to the owner of each residential rental dwelling in the county a written notice of the right to claim a residential rental abatement.2. A claim for a residential rental abatement must be:(a) Filed annually with the county assessor of the county in which the property is located not later than June 15 of each year; and(b) Accompanied by an affidavit which states:(1) That the amount of rent collected from each of the tenants of the property is equal to or less than the applicable fair market rent published by the United States Department of Housing and Urban Development. For the purpose of determining the applicable fair market rent, a studio apartment must be considered to be a single room.(2) The greatest amount of rent charged a tenant of the property for the period from April 1 of the year immediately preceding the lien date for the current year until March 31 of the current year.3. The Department shall annually notify each county assessor of:(a) The amounts of the applicable fair market rents for the current year, as published for March 31 of that year by the Department of Housing and Urban Development, excluding the amounts of utility allowances.(b) The amounts of applicable utility allowances, based upon the information reported by the appropriate Nevada regional housing authority to the Department of Housing and Urban Development.4. For the purpose of determining the eligibility of property for a residential rental abatement, the county assessor shall compare:(a) The greatest amount of rent charged a tenant of the property for the period from April 1 of the year immediately preceding the lien date for the current year until March 31 of the current year, excluding any amount paid for utilities; and(b) The amount of the applicable fair market rent for the current year, as provided by the Department pursuant to subsection 3, excluding the amount of the applicable utility allowance. For the purposes of this section, the county assessor shall use as the applicable utility allowance:(1) The typical utility allowance for the pertinent category of property, as provided by the Department pursuant to subsection 3; or(2) A utility allowance calculated by the county assessor for the specific property from the information reported by the appropriate Nevada regional housing authority to the Department of Housing and Urban Development.5. A residential rental dwelling is not eligible for a residential rental abatement if the rent received for any rental unit of the property for the period from April 1 of the year immediately preceding the lien date for the current year until March 31 of the current year, excluding any amount included in the rent for the payment of utilities, exceeds the amount of the applicable fair market rent for the current year, excluding the amount of the applicable utility allowance.6. The owner of any property for which a claim for a residential rental abatement is filed: (a) Has the burden of proving that the property is not transient lodging; and(b) Must: (1) Provide to the county assessor such information as the county assessor requires to determine the eligibility of the property for a residential rental abatement and to ascertain the continuing eligibility of the property for a residential rental abatement; and(2) Maintain accurate records in support of that information and allow the county assessor to audit those records at any time.7. For the purposes of this section and NRS 361.4724, the Commission interprets the term: (a) "Residential rental dwelling" to mean a residential dwelling:(1) For which consideration is paid for its temporary use and occupancy; or(2) Which is occupied by a member of the family of the owner of the dwelling for no consideration.(b) "Transient lodging" to: (1) Mean, except as otherwise provided in subparagraph (2), any facility or structure, or any portion thereof, which is occupied or intended or designed for occupancy and which is held out for use by transient guests who pay rent for the temporary privilege of dwelling, lodging or sleeping therein. For the purposes of this subparagraph, "facility or structure" includes any hotel, resort hotel, motel, bed and breakfast, lodging house, time-share project, vacation home, apartment house, recreational vehicle park or campground, and any similar facility or structure.(2) Exclude any: (I) Hospital, sanitarium, medical clinic, convalescent home, nursing home, home for aged persons, foster home or similar facility operated for the care or treatment of human beings;(II) Asylum, jail, prison, orphanage or other facility in which human beings are detained and housed under legal restraint; or(III) Housing owned or controlled by an educational institution and used exclusively to house students, faculty or other employees of the institution.Nev. Admin. Code § 361.607
Added to NAC by Tax Comm'n by R011-06, eff. 5-4-2006