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AB 243

Relating to: regulation of amusement rides located at campgrounds. (FE)

2025-2026 Regular Session Introduced by Calvin Callahan and 1 co-sponsor

AB 243 provides Nevada Gold Star Spouses a tax break: up to $20,000 off property tax value and vehicle tax, adjustable annually, with an option to donate instead.

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Bill Summary · AB 243

AB 243 — Partial tax exemptions for certain Nevada Gold Star Spouses (BDR 32‑163)

Status: Enacted — Approved by Governor Oct 11, 2025; Chapter 610, Statutes of 2025
Introduced: Feb 17, 2025 (as amended through 2025; multiple reprints and amendments)

Purpose / Intent

AB 243 creates a targeted partial property‑tax and governmental‑services‑tax exemption for certain “Nevada Gold Star Spouses” to provide financial relief to surviving spouses (including qualifying domestic partners) of Nevada residents who died while on active duty under circumstances described in 10 U.S.C. § 1126(a).

Key provisions

  • New exemptions (Chapter 361 and Chapter 371, NRS):
    • A bona fide Nevada resident who is a Nevada Gold Star Spouse and who has not remarried is entitled to an exemption of up to $20,000 of assessed valuation of property. (Property tax exemption)
    • A comparable exemption applies to the governmental services tax on vehicle registration — the first $20,000 of determined valuation may be exempted when claiming the governmental services tax exemption.
  • Definition:
    • “Nevada Gold Star Spouse” = surviving spouse (includes domestic partner under NRS 122A.200) of a member of the U.S. Armed Forces who (1) died under circumstances described in 10 U.S.C. § 1126(a) (e.g., hostile casualty, presumed killed in action, died of wounds, etc.) and (2) listed Nevada as home of record at time of death.
  • Claiming the exemption:
    • Claimant must file an affidavit (before the county assessor or a notary) and submit proof such as DD Form 1300 (Report of Casualty) showing the member’s casualty classification and Nevada home of record, and documentation of the marriage/domestic partnership. The affidavit must state residency, Gold Star Spouse status, that claimant has not remarried, and that exemption is not claimed elsewhere.
    • County assessor mails renewal/designation forms annually after original filing; can provide forms electronically on request.
  • Alternative to claiming:
    • In lieu of claiming the exemption, an eligible Gold Star Spouse may pay an amount equal to the exemption and direct it to specified Gift Accounts for the Veterans Homes in Northern or Southern Nevada.
  • Interactions with other exemptions:
    • The property tax exemption is subject to reduction by any partial exemption claimed under the governmental services tax (conforming rules).
    • This exemption does not disqualify someone from exemptions they may be eligible for based on their own military service (e.g., NRS 361.090 or 361.091).
  • Annual adjustment:
    • The $20,000 amount is adjusted annually for inflation. The Department (state) must provide county assessors the adjusted amount in writing on or before September 30 each year. Adjustment formula uses the Consumer Price Index for All Urban Consumers, West Region (All Items) measured from July 2003 to the July preceding the fiscal year.
  • Penalty:
    • Filing a false affidavit or producing false proof to obtain the exemption is a gross misdemeanor.
  • Administrative/notification provisions:
    • Conforming changes require notice to DMV where applicable when a vehicle owner is no longer eligible.

Who is affected

  • Primary beneficiaries: surviving spouses (and qualifying domestic partners) of Nevada residents who died on active duty under the enumerated hostile/line‑of‑duty circumstances.
  • Local governments: county assessors, county tax receivers, and county clerks — administrative responsibility to process claims, mail renewals, accept proof, and apply exemptions.
  • State agencies: Department responsible for calculating/providing CPI‑adjusted exemption amount; DMV (vehicle exemption notifications).
  • Fiscal impact: statute notes possible local fiscal impact (reduced property and vehicle tax revenues); state/local fiscal effects were assessed during committee review.

Procedural / timeline notes

  • AB 243 moved through multiple committee amendments and reprints in 2025 (Revenue, Ways & Means, Judiciary, Appropriations, etc.). Senate amendments were concurred in; enrolled Sept 23, 2025; approved by Governor Oct 11, 2025 and chaptered as Chapter 610, Statutes of 2025.
  • Implementation tasks: county assessors must update forms/processes and receive annual adjusted exemption amounts by Sept 30 each year.

Practical effect

Eligible Nevada Gold Star Spouses may reduce taxable assessed value of qualifying property (and vehicle determined value) by up to $20,000 (adjusted annually), lowering annual property tax and vehicle governmental‑services tax liabilities; they also have the option to direct the equivalent funds to veterans’ home gift accounts instead of claiming the tax relief. County assessors and other local offices will incur administrative duties to verify claims and manage renewals.

Compiled from official sources — confirm details with the bill’s official record.

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