Nevada · 83rd (2025) Session

Establishes certain partial tax exemptions for certain Nevada Gold Star Spouses.

AN ACT relating to taxation; providing partial exemptions from the property and governmental services taxes for certain Nevada Gold Star Spouses; establishing certain requirements for claiming the exemptions; requiring the maximum allowable amount of the exemptions be adjusted annually; authorizing an eligible Nevada Gold Star Spouse to direct an amount equivalent to the exemptions to certain charitable gift accounts in lieu of claiming the exemptions; providing for the reduction of the property tax exemption in certain circumstances; providing penalties; and providing other matters properly relating thereto.

AB 243·Assembly·Bill

Assemblymember Brian HibbettsState Assembly · AD-13·1 cosponsor

Bill Draft RequestBDR 32-163

Fiscal noteState YesLocal May have Fiscal Impact

Primary sponsor

Assemblymember Brian HibbettsState Assembly · AD-13

Cosponsors

Assemblymember Reuben D'SilvaState Assembly · AD-28

Floor votes

Assembly · 1st ReprintMay 30, 2025 · Constitutional majority required42–0

Senate · 2nd ReprintJun 2, 2025 · Constitutional majority required21–0

Legislative history

Feb 17, 2025

Read first time. Referred to Committee on Revenue. To printer.Assembly Journal

Feb 18, 2025

From printer. To committee.

Feb 23, 2025

Notice of eligibility for exemption.

Apr 14, 2025

From committee: Do pass.Assembly Journal

Apr 15, 2025

Read second time. Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To committee.Assembly Journal

May 29, 2025

From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 884.) To printer.Assembly Journal

May 30, 2025

From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate.Assembly Journal

May 31, 2025

In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. From committee: Do pass. Placed on Second Reading File.Senate Journal

Jun 1, 2025

Read second time.Senate Journal

Jun 2, 2025

Read third time. Amended. (Amend. No. 961.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.Senate Journal

Jun 3, 2025

(No further action taken.)

Bill text

As Introduced Reprint 1 Reprint 2

Amendments

Amendment 884 (Adopted)Amendment 961 (Adopted)

Fiscal notes

Local Government — on As Introduced Department of Motor Vehicles, Research and Project Management — on As Introduced Office of the State Treasurer — on As Introduced Department of Taxation — on As Introduced Department of Public Safety — on As Introduced Nevada Department of Transportation — on As Introduced