Nevada legislation · 83rd Legislature (2025)
Nevada AB377: Revises provisions relating to real property. (BDR 32-923)
Status: Chaptered, May 31, 2025
What the bill says
An act relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto…
From the enrolled text, May 26, 2025:
AN ACT relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto. Legislative Counsel's Digest: Existing law establishes partial abatements of property taxes for real property that or (2) a residential rental dwelling that qualifies based on the amount of rent collected from the tenants. (NRS 361.4723, 361.4724) Existing law requires a person who files with a county recorder a deed evidencing a transfer of title of real property or a land sale installment contract to also provide the county recorder with a declaration of value of the real property made on a form prescribed by the Nevada Tax Commission. The county recorder is prohibited from charging or collecting any fee for recording the form. (NRS 375.060) Section 3 of this bill requires the Nevada Tax Commission to include a section in that form in which a property owner is authorized to claim a partial abatement of property taxes for a single-family residence which is the primary residence of the owner or for a qualified residential rental dwelling. …
Sponsors
- Danielle Gallant (R, 23) · primary sponsor
- Bert Gurr (R, 33) · primary sponsor
- Reuben D'Silva (D, 28) · primary sponsor
- Carrie Ann Buck (R, 5) · primary sponsor
- Lisa Cole (R, 4)
- Richard DeLong (R, 26)
- Brian Hibbetts (R, 13)
- Gregory Koenig (R, 38)
- Philip O’Neill (R, 40)
- Fabian Doñate (D, 10)
- John Ellison (R, 19)
- Jeff Stone (R, 20)
Latest actions
- : Approved by the Governor. Chapter 175.
- : Enrolled and delivered to Governor.
- : In Assembly. To enrollment.
- : Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.
- : Taken from General File. Placed on General File for next legislative day.
- : Taken from General File. Placed on General File for next legislative day.
- : Taken from General File. Placed on General File for next legislative day.
- : Read second time.
- : From committee: Do pass.
- : Read first time. Referred to Committee on Revenue and Economic Development. To committee.
Votes
- Senate (1st Reprint) (May 23, 2025): 21 yea, 0 nay, passed
- Assembly (1st Reprint) (April 22, 2025): 42 yea, 0 nay, passed
Common questions
- What is AB377?
- AB377 is a bill in the Nevada Legislature (83rd Legislature (2025)): Revises provisions relating to real property. (BDR 32-923).
- What does AB377 do?
- In its own words: An act relating to real property; requiring the Nevada Tax Commission to include in the form prescribed for the declaration of value of real property a section in which a property owner is authorized to claim certain partial abatements of property taxes; prescribing the manner in which a property owner is required to claim such partial abatements; and providing other matters properly relating thereto…
- What is the status of AB377?
- Chaptered as of May 31, 2025. Latest action: Approved by the Governor. Chapter 175. (May 31, 2025).
- Who sponsored AB377?
- Danielle Gallant (R, 23), with 11 co-sponsors.
- Where is the official record for AB377?
- On the Nevada Legislature website: https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12519/Overview
Source: official Nevada record. Tracked by Delilah, AI for legislation across all 50 states and Congress.