Nevada § 361.087 Exemption of residential improvements made to remove barriers to persons with disabilities

Nevada Statutes

§ 361.087 — Exemption of residential improvements made to remove barriers to persons with disabilities

Nevada § 361.087

Title 32REVENUE AND TAXATION

Ch. 361Property

Taxable and Exempt Property

This text of Nevada § 361.087 (Exemption of residential improvements made to remove barriers to persons with disabilities) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.087 (2026).

Text

1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it. 2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to:

(a)Permanent ramps leading to entrances to the premises and between levels of the residence.

(b)Elevators installed in stairwells for the use of a person with a disability.

(c)Handrails installed in and about the residence, indoors and outdoors. (

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1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it.
2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to:
(a) Permanent ramps leading to entrances to the premises and between levels of the residence.
(b) Elevators installed in stairwells for the use of a person with a disability.
(c) Handrails installed in and about the residence, indoors and outdoors.
(d) Enlarged bathrooms and kitchens, and any special equipment installed in them for the benefit of a person with a disability.
(e) Other reasonable accommodations made for the comfort, convenience and safety of a person with a disability.