Nevada § 361.7376 Eligibility to file claim for postponement; maximum amount that may be postponed

Nevada Statutes

§ 361.7376 — Eligibility to file claim for postponement; maximum amount that may be postponed

Nevada § 361.7376

Title 32REVENUE AND TAXATION

Ch. 361Property

POSTPONEMENT OF PAYMENT OF TAX

This text of Nevada § 361.7376 (Eligibility to file claim for postponement; maximum amount that may be postponed) 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. § 361.7376 (2026).

Text

1. The owner of a single-family residence may file a claim to postpone the payment of all or any part of the property tax accrued against his or her residence if:

(a)The residence is placed upon the secured or unsecured tax roll and has an assessed value of not more than $175,000;

(b)He or she or any other owner of the residence does not own any other real property in this state that has an assessed value of more than $30,000;

(c)The residence has been occupied by the owner for at least 6 months;

(d)The owner is not the subject of any proceeding for bankruptcy;

(e)The owner owes no delinquent property taxes on the residence for a year other than the year in which the application is submitted;

(f)The owner has suffered severe economic hardship that was caused by circumstances beyond h

Free access — add to your briefcase to read the full text and ask questions with AI

1. The owner of a single-family residence may file a claim to postpone the payment of all or any part of the property tax accrued against his or her residence if:
(a) The residence is placed upon the secured or unsecured tax roll and has an assessed value of not more than $175,000;
(b) He or she or any other owner of the residence does not own any other real property in this state that has an assessed value of more than $30,000;
(c) The residence has been occupied by the owner for at least 6 months;
(d) The owner is not the subject of any proceeding for bankruptcy;
(e) The owner owes no delinquent property taxes on the residence for a year other than the year in which the application is submitted;
(f) The owner has suffered severe economic hardship that was caused by circumstances beyond his or her control, including, without limitation, an illness or a disability that is expected to last for a continuous period of at least 12 months; and
(g) The total annual income of the members of the owner’s household is at or below the federally designated level signifying poverty.
2. The amount of property tax that may be postponed pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive, may not exceed the amount of property tax that will accrue against the single-family residence in the succeeding 3 fiscal years.