In accordance with Nevada Revised Statutes (NRS) 361.080, the State of Nevada offers a property tax exemption aimed at providing financial relief to surviving spouses. This exemption applies to properties with an assessed value of up to $1,000. Eligibility is restricted to bona-fide residents of Nevada, and the exemption may only be claimed in one county per family.

The statute stipulates any property interest held by the surviving spouse shall be considered their property for the purposes of this exemption. In order to claim this benefit, surviving spouses must submit an affidavit to the county assessor, affirming their residency in Nevada and confirming that the exemption has not been claimed in any other county. The county assessor is required to provide a renewal form each year, which may be submitted either by mail or electronically.

It is important to note that the exemption is forfeited if the surviving spouse remarries, even in cases where the remarriage is subsequently annulled. It is important to understand submitting a false affidavit or providing false proof to obtain the exemption is considered a gross misdemeanor under the law.

This exemption serves as an essential measure to support the financial well being of surviving spouses in Nevada, ensuring they receive the necessary relief during difficult times. For further information and application procedures, contact the Elko County Assessor’s Office at 775-738-5217. You may also contact them by email at assessor@elkocountynv.net

Information and forms will be made available at the Community Development Department at West Wendover City Hall.