AB515_EN

Assembly Bill No. 515–Committee on Taxation

CHAPTER..........

AN ACT relating to senior citizens; revising the method for calculating refunds paid to senior citizens for property taxes or rent paid by those senior citizens; extending the time for filing claims for such refunds; revising
the qualifications for obtaining such refunds; requiring the Administrator of the Aging Services Division of the Department of Human Resources, or his designee, to review claims for such refunds that are denied under certain circumstances; and providing other matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. NRS 427A.515 is hereby amended to read as

follows:

427A.515 1. A senior citizen whose home is placed upon the

secured or unsecured tax roll, who has owned the home and

maintained it as his primary residence since July 1 immediately

preceding the filing of his claim and whose household income is

[within one of the income ranges for which assistance is provided

pursuant to this subsection] not more than $24,016, as adjusted

pursuant to subsection 3, is entitled to a refund of the property tax

accrued against his home [to the extent determined by the

percentage indicated opposite his household income range on the

following schedule, as that income range is adjusted pursuant to

subsection 3:

PERCENT TAX

Percent of

INCOME RANGE Claimant’s

If the Amount of Property Tax

Applicant’s HouseholdBut NotAccrued Allowable

Income Is Over Over as Assistance Is

$0 $12,700 90

12,700— 14,800 80

14,800— 17,000 50

17,000— 19,100 25

19,100— 21,500 10]

, except as otherwise provided in section 2, as follows:

(a) If the amount of the applicant’s household income is at or

below the federally designated level signifying poverty for a family

unit of one or two, the applicant is entitled to a refund of 100

percent of the property taxes accrued.

(b) If the amount of the applicant’s household income is above

the federally designated level signifying poverty for a family unit

of one or two, the applicant is entitled to a refund of a percentage

of the property taxes accrued based on a graduated schedule

adopted by the Division.

2. The amount of the refund must not exceed the amount of the

accrued property tax or $500, whichever is less.

3. The [monetary amounts shown for each income range ]

maximum allowable income to qualify for a refund set forth in

subsection 1 must be adjusted for each fiscal year by adding to

[each amount] $24,016 the product of [the amount shown] $24,016

multiplied by the percentage increase in the Consumer Price Index

from December [1997] 2002 to the [December] November

preceding the fiscal year for which the adjustment is calculated.

Sec. 2. NRS 427A.520 is hereby amended to read as follows:

427A.520 1. A senior citizen who has rented and maintained

his primary residence in a home or on a lot since July 1 of the

preceding calendar year and whose household income is [within

one of the income ranges for which assistance is provided in] not

more than $24,016, as adjusted pursuant to subsection 3 of NRS

427A.515 , is entitled to a refund as determined in accordance with

the [schedule of income ranges as adjusted pursuant to that section.]

provisions of subsection 1 of NRS 427A.515.

2. The amount of the refund provided pursuant to subsection 1

must not exceed an amount equal to that portion of the rent which is

rent deemed to constitute accrued property tax, even if the rental

property is exempt from property tax.

Sec. 3. NRS 427A.530 is hereby amended to read as follows:

427A.530 1. A claim may be filed with the assessor of the

county in which the claimant’s home or mobile home lot is located

not earlier than February 1 and not later than April[15.] 30.

2. The claim must be made under oath and filed in such form

and content, and accompanied by such proof, as the Division may

prescribe.

3. The Division or county assessor shall provide the

appropriate form to each claimant.

4. The county assessor shall, within 30 days after receiving a

claim for a refund:

(a) Process the application;

(b) Determine the assessed valuation of the property to which

the claim applies, if applicable; and

5. The Division shall not accept a claim submitted pursuant to

subsection 4 after July 1[.] , unless an extension of time to file a

claim is provided for by regulation pursuant to NRS 427A.590.

Sec. 4. NRS 427A.535 is hereby amended to read as follows:

427A.535 1. The Division shall examine each claim, granting

or denying it, and if granted, shall determine the refund to which

the claimant is entitled.

2. Upon examination, if:

(a) The claim is denied, the Division shall so notify the claimant

by first-class mail.

(b) The claim is granted, the Division shall pay the refund to the

claimant not later than August 15[.] , unless the Administrator

cannot provide for full refunds of all just claims pursuant to

subsection 2 of NRS 427A.595. If the Administrator cannot

provide for full refunds of all just claims, claims that are required

to be reduced pursuant to that subsection must be paid not later

than 30 business days after a meeting of the Interim Finance

Committee at which those claims are considered.

Sec. 5. NRS 427A.540 is hereby amended to read as follows:

427A.540 No claim may be accepted by the Division if the

[claimant] :

1. Claimant or spouse of the claimant owns real property , [in

this state,] other than that claimed as a home, which has an assessed

value of more than $30,000[.] ;

2. Home of the claimant has an assessed value of more than

$87,500; or

3. Liquid assets of the claimant are more than $150,000.

Sec. 6. NRS 427A.570 is hereby amended to read as follows:

427A.570 A claim must be disallowed if the [Administrator]

Division finds that the claimant received title to his home primarily

to obtain benefits pursuant to the provisions of NRS 427A.450 to

427A.600, inclusive. If such a claimant has received a refund and

does not repay it together with a 10 percent penalty to the Division,

the amount of the refund and penalty must be assessed against the

property claimed as his home.

Sec. 7. NRS 427A.575 is hereby amended to read as follows:

427A.575 The [Administrator] Division shall deny any claim

for assistance to which the claimant is not entitled or any amount in

excess of that to which the claimant is entitled. The [Administrator]

Division may deny in total any claim which [he finds to have been]

is filed with fraudulent intent. If any such claim has been paid and

is afterward denied, the amount of the claim together with a 10

percent penalty must be repaid by the claimant to the Division. If

the amount of the refund and penalty is not repaid, the amount must

assessed against any real or personal property owned by the

claimant.

Sec. 8. NRS 427A.585 is hereby amended to read as follows:

427A.585 1. Any claimant aggrieved by a decision of the

[Administrator] Division or a county assessor which denies the

refund claimed pursuant to the provisions of NRS 427A.450 to

427A.600, inclusive, may have a review of the denial before the

[Director] Administrator, or his designee, if, within 30 days after

the claimant receives notice of the denial, he submits a written

petition for review to the [Director.] Administrator, or his

designee.

2. Any claimant aggrieved by the denial in whole or in part of

relief claimed pursuant to the provisions of NRS 427A.450 to

427A.600, inclusive, or by any other final action or review of the

[Director,] Administrator, or his designee, is entitled to judicial

review thereof.

Sec. 9. NRS 427A.595 is hereby amended to read as follows:

427A.595 1. Money to pay for assistance granted to senior

citizens pursuant to the provisions of NRS 427A.450 to 427A.600,

inclusive, must be provided by legislative appropriation from the

State General Fund. The money so appropriated must be transferred

to the Senior Citizens’ Property Tax Assistance Account in the

State General Fund.

2. The Administrator may, from time to time, obtain from the

State Controller a statement of the balance in the Senior Citizens’

Property Tax Assistance Account. The Administrator shall provide

for full refunds of all just claims if the total amount of the claims

does not exceed the balance in the Account. [The] If the total

amount of the claims exceeds that balance, the Administrator shall

proportionately reduce each claim [if the total amount of all claims

exceeds that balance.] paid pursuant to paragraph (b) of

subsection 1 of NRS 427A.515.

3. Money for the administration of the provisions of NRS

427A.450 to 427A.600, inclusive, must be provided by legislative

appropriation to the Senior Citizens’ Property Tax Assistance

Account. From this Account, the sum of $4 must be allowed for

each claim which is received by the county assessor and submitted

to the Division.

4. All claims against the Senior Citizens’ Property Tax

Assistance Account must be certified by the Administrator or a

person designated by the Administrator and, if certified and

approved by the State Board of Examiners, the State Controller

shall draw his warrant against the Account.

5. Any money remaining in the Senior Citizens’ Property Tax

Assistance Account at the end of the fiscal year must remain in the

Account and is available for use in the following fiscal year.

Sec. 10. The amendatory provisions of this act apply to claims

for assistance filed pursuant to NRS 427A.450 to 427A.600,

inclusive, on or after January 1, 2004.

Sec. 11. This act becomes effective on July 1, 2003.

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