Bill would add owner-occupancy checkbox to county declaration-of-value to streamline property tax classification

Assembly Bill 377 would add a checkbox to the declaration of value recorded at the time of property sale to indicate whether the property will be owner-occupied. Sponsors and county representatives told the Senate committee the change would streamline administration, reduce mailing and postal costs, and make it easier for assessors to apply property-tax caps correctly.

Assemblywoman Danielle Gallant, sponsor of the bill, said many buyers do not respond to assessor postcards asking whether a purchased property will be owner-occupied, which can create administrative burdens and confusion. She told the committee that the information is already captured in purchase paperwork used by title companies and lenders, and that adding a checkbox to recorded declarations would allow assessors and the Department of Taxation to share a consistent indicator of intended primary residence.

Vincent Guthrieau, executive director of the Nevada Association of Counties, said counties helped develop the form and support the measure as a customer-facing, streamlined process. Becky Dutra of the Nevada Taxpayers Association testified in neutral and said the bill aligns with principles of transparency and would help taxpayers ensure property-tax caps apply correctly. County officials noted the checkbox would not eliminate checks against fraud — changes of use or ownership after recording may still need separate filings — but would reduce mailings and speed internal processing.

The committee received no opposition testimony and closed the hearing after neutral and supportive remarks.