Assembly Bill No. 515–Committee on Taxation

 

(On Behalf of the Department of Human Resources, Division of Aging Services)

 

March 24, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Makes various changes to provisions governing property tax assistance for senior citizens. (BDR 38‑499)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

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:

 

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

1-2  follows:

1-3  427A.515  1.  A senior citizen whose home is placed upon the

1-4  secured or unsecured tax roll, who has owned the home and

1-5  maintained it as his primary residence since July 1 immediately

1-6  preceding the filing of his claim and whose household income is

1-7  [within one of the income ranges for which assistance is provided

1-8  pursuant to this subsection] not more than $24,016, as adjusted

2-1  pursuant to subsection 3, is entitled to a refund of the property tax

2-2  accrued against his home [to the extent determined by the

2-3  percentage indicated opposite his household income range on the

2-4  following schedule, as that income range is adjusted pursuant to

2-5  subsection 3:

 

2-6                                                    PERCENT TAX

2-7                                                          Percent of

2-8       INCOME RANGE                   Claimant’s

2-9       If the Amount of                     Property Tax

2-10  Applicant’s HouseholdBut NotAccrued Allowable

2-11    Income Is Over         Over       as Assistance Is

 

2-12               $0             $12,700               90

2-13      12,700—            14,800               80

2-14      14,800—            17,000               50

2-15      17,000—            19,100               25

2-16      19,100—            21,500             10]

 

2-17  , except as otherwise provided in section 2, as follows:

2-18      (a) If the amount of the applicant’s household income is at or

2-19  below the federally designated level signifying poverty for a family

2-20  unit of one or two, the applicant is entitled to a refund of 100

2-21  percent of the property taxes accrued.

2-22      (b) If the amount of the applicant’s household income is above

2-23  the federally designated level signifying poverty for a family unit

2-24  of one or two, the applicant is entitled to a refund of a percentage

2-25  of the property taxes accrued based on a graduated schedule

2-26  adopted by the Division.

2-27      2.  The amount of the refund must not exceed the amount of the

2-28  accrued property tax or $500, whichever is less.

2-29      3.  The [monetary amounts shown for each income range ]

2-30  maximum allowable income to qualify for a refund set forth in

2-31  subsection 1 must be adjusted for each fiscal year by adding to [each

2-32  amount] $24,016 the product of [the amount shown] $24,016

2-33  multiplied by the percentage increase in the Consumer Price Index

2-34  from December [1997] 2002 to the [December] November

2-35  preceding the fiscal year for which the adjustment is calculated.

2-36      Sec. 2.  NRS 427A.520 is hereby amended to read as follows:

2-37      427A.520  1.  A senior citizen who has rented and maintained

2-38  his primary residence in a home or on a lot since July 1 of the

2-39  preceding calendar year and whose household income is [within one

2-40  of the income ranges for which assistance is provided in] not more

2-41  than $24,016, as adjusted pursuant to subsection 3 of NRS

2-42  427A.515 , is entitled to a refund as determined in accordance with

3-1  the [schedule of income ranges as adjusted pursuant to that section.]

3-2  provisions of subsection 1 of NRS 427A.515.

3-3  2.  The amount of the refund provided pursuant to subsection 1

3-4  must not exceed an amount equal to that portion of the rent which is

3-5  rent deemed to constitute accrued property tax, even if the rental

3-6  property is exempt from property tax.

3-7  Sec. 3.  NRS 427A.530 is hereby amended to read as follows:

3-8  427A.530  1.  A claim may be filed with the assessor of the

3-9  county in which the claimant’s home or mobile home lot is located

3-10  not earlier than February 1 and not later than April[15.] 30.

3-11      2.  The claim must be made under oath and filed in such form

3-12  and content, and accompanied by such proof, as the Division may

3-13  prescribe.

3-14      3.  The Division or county assessor shall provide the

3-15  appropriate form to each claimant.

3-16      4.  The county assessor shall, within 30 days after receiving a

3-17  claim for a refund:

3-18      (a) Process the application;

3-19      (b) Determine the assessed valuation of the property to which

3-20  the claim applies, if applicable; and

3-21      (c) Submit the claim to the Division.

3-22      5.  The Division shall not accept a claim submitted pursuant to

3-23  subsection 4 after July 1[.] , unless an extension of time to file a

3-24  claim is provided for by regulation pursuant to NRS 427A.590.

3-25      Sec. 4.  NRS 427A.535 is hereby amended to read as follows:

3-26      427A.535  1.  The Division shall examine each claim, granting

3-27  or denying it, and if granted, shall determine the refund to which the

3-28  claimant is entitled.

3-29      2.  Upon examination, if:

3-30      (a) The claim is denied, the Division shall so notify the claimant

3-31  by first-class mail.

3-32      (b) The claim is granted, the Division shall pay the refund to the

3-33  claimant not later than August 15[.] , unless the Administrator

3-34  cannot provide for full refunds of all just claims pursuant to

3-35  subsection 2 of NRS 427A.595. If the Administrator cannot

3-36  provide for full refunds of all just claims, claims that are required

3-37  to be reduced pursuant to that subsection must be paid not later

3-38  than 30 business days after a meeting of the Interim Finance

3-39  Committee at which those claims are considered.

3-40      Sec. 5. NRS 427A.540 is hereby amended to read as follows:

3-41      427A.540  No claim may be accepted by the Division if the

3-42  [claimant] :

3-43      1.  Claimant or spouse of the claimant owns real property , [in

3-44  this state,] other than that claimed as a home, which has an assessed

3-45  value of more than $30,000[.] ;

4-1  2.  Home of the claimant has an assessed value of more than

4-2  $87,500; or

4-3  3.  Liquid assets of the claimant are more than $150,000.

4-4  Sec. 6.  NRS 427A.570 is hereby amended to read as follows:

4-5  427A.570  A claim must be disallowed if the [Administrator]

4-6  Division finds that the claimant received title to his home primarily

4-7  to obtain benefits pursuant to the provisions of NRS 427A.450 to

4-8  427A.600, inclusive. If such a claimant has received a refund and

4-9  does not repay it together with a 10 percent penalty to the Division,

4-10  the amount of the refund and penalty must be assessed against the

4-11  property claimed as his home.

4-12      Sec. 7.  NRS 427A.575 is hereby amended to read as follows:

4-13      427A.575  The [Administrator] Division shall deny any claim

4-14  for assistance to which the claimant is not entitled or any amount in

4-15  excess of that to which the claimant is entitled. The [Administrator]

4-16  Division may deny in total any claim which [he finds to have been]

4-17  is filed with fraudulent intent. If any such claim has been paid and is

4-18  afterward denied, the amount of the claim together with a 10 percent

4-19  penalty must be repaid by the claimant to the Division. If the

4-20  amount of the refund and penalty is not repaid, the amount must be

4-21  assessed against any real or personal property owned by the

4-22  claimant.

4-23      Sec. 8.  NRS 427A.585 is hereby amended to read as follows:

4-24      427A.585  1.  Any claimant aggrieved by a decision of the

4-25  [Administrator] Division or a county assessor which denies the

4-26  refund claimed pursuant to the provisions of NRS 427A.450 to

4-27  427A.600, inclusive, may have a review of the denial before the

4-28  [Director] Administrator, or his designee, if, within 30 days after

4-29  the claimant receives notice of the denial, he submits a written

4-30  petition for review to the [Director.] Administrator, or his designee.

4-31      2.  Any claimant aggrieved by the denial in whole or in part of

4-32  relief claimed pursuant to the provisions of NRS 427A.450 to

4-33  427A.600, inclusive, or by any other final action or review of the

4-34  [Director,] Administrator, or his designee, is entitled to judicial

4-35  review thereof.

4-36      Sec. 9.  NRS 427A.595 is hereby amended to read as follows:

4-37      427A.595  1.  Money to pay for assistance granted to senior

4-38  citizens pursuant to the provisions of NRS 427A.450 to 427A.600,

4-39  inclusive, must be provided by legislative appropriation from the

4-40  State General Fund. The money so appropriated must be transferred

4-41  to the Senior Citizens’ Property Tax Assistance Account in the State

4-42  General Fund.

4-43      2.  The Administrator may, from time to time, obtain from the

4-44  State Controller a statement of the balance in the Senior Citizens’

4-45  Property Tax Assistance Account. The Administrator shall provide

5-1  for full refunds of all just claims if the total amount of the claims

5-2  does not exceed the balance in the Account. [The] If the total

5-3  amount of the claims exceeds that balance, the Administrator shall

5-4  proportionately reduce each claim [if the total amount of all claims

5-5  exceeds that balance.] paid pursuant to paragraph (b) of subsection

5-6  1 of NRS 427A.515.

5-7  3.  Money for the administration of the provisions of NRS

5-8  427A.450 to 427A.600, inclusive, must be provided by legislative

5-9  appropriation to the Senior Citizens’ Property Tax Assistance

5-10  Account. From this Account, the sum of $4 must be allowed for

5-11  each claim which is received by the county assessor and submitted

5-12  to the Division.

5-13      4.  All claims against the Senior Citizens’ Property Tax

5-14  Assistance Account must be certified by the Administrator or a

5-15  person designated by the Administrator and, if certified and

5-16  approved by the State Board of Examiners, the State Controller shall

5-17  draw his warrant against the Account.

5-18      5.  Any money remaining in the Senior Citizens’ Property Tax

5-19  Assistance Account at the end of the fiscal year must remain in the

5-20  Account and is available for use in the following fiscal year.

5-21      Sec. 10.  The amendatory provisions of this act apply to claims

5-22  for assistance filed pursuant to NRS 427A.450 to 427A.600,

5-23  inclusive, on or after January 1, 2004.

5-24      Sec. 11.  This act becomes effective on July 1, 2003.

 

5-25  H