Nevada bill would extend limited property and vehicle tax exemptions to more surviving spouses of veterans

Assemblyman Toby Yurek introduced Assembly Bill 135 to the Assembly Committee on Revenue, proposing that certain partial property and governmental services tax exemptions now available to veterans or to surviving spouses of disabled veterans be extended to surviving spouses of non‑disabled veterans.

Yurek said the change “does not create a new benefit. It simply ensures that all surviving spouses of veterans are treated equitably.” He told the committee the bill copies language he presented in the prior session and seeks parity for spouses whose partners served but whose service did not result in a disability.

The bill would amend statutory exemptions under NRS 361.080, 361.090 and 361.091 and clarify how the existing statutory exemptions — adjusted by the consumer price index — apply to surviving spouses. Yurek and a prepared slide explained three categories of exemptions in current law: the general surviving‑spouse exemption under NRS 361.080 (up to $1,000 of assessed value), the non‑disabled veteran exemption under NRS 361.090 (currently up to $2,000 of assessed value), and the disabled‑veteran exemption under NRS 361.091 (larger amounts that scale with disability percentage, described in the bill as up to $10,000, $15,000, or $20,000 of assessed value for higher disability tiers).

Andy Lee Pilbitt, state chairman of the United Veterans Legislative Council, and representatives of veterans and senior organizations testified in support, saying the change would acknowledge spouses’ sacrifices when service members deployed. Wesley Harper, director of government affairs for the City of North Las Vegas, noted the city’s veteran support services and said the city supports the measure.

Committee members pressed staff and the sponsor for numbers. Michael Nakamoto of the fiscal analysis division summarized available data from the Department of Taxation’s tax expenditure reports: in FY 2023 roughly 14,692 veterans were estimated to have received the NRS 361.090 exemption (about $1.7 million in exempted property tax) and in FY 2024 about 13,888 veterans (about $2.0 million). Combining the current veterans and disabled‑veteran exemptions, Nakamoto said roughly 77,784 persons claimed one of those exemptions in FY 2023 (an estimated $14 million in exempted taxes) and about 75,129 persons did so in FY 2024 (about $14.1 million). Nakamoto said the existing reports do not separate every subcategory and that the committee may need more targeted data to estimate the incremental fiscal effect of AB 135.

Committee members also asked operational questions about where an exemption may be claimed (one county only, per the affidavit required by county assessors) and whether a surviving spouse can split exemptions among multiple vehicles or properties. Yurek and staff said they would follow up with Legislative Counsel Bureau (LCB) and fiscal staff for clarifying guidance; Yurek committed to return additional information to the committee.

Public commenters on the phone largely expressed broader opposition to property and vehicle taxes rather than specific objections to AB 135; several callers and individuals representing veterans organizations supported the bill.

The committee took testimony and questions but did not take a formal vote during the hearing. The sponsor said he plans to pursue follow‑up fiscal and technical information before the bill advances.