NAC361.851. Claim: Filing; form; contents; accompanying documentation.

     1. The owner of a single-family residence who wishes to file a claim to postpone the payment of the property taxes accrued against his or her residence must file the claim with the county treasurer of the county in which the residence is located not later than 10 days after the date on which the last installment of those taxes is due for the current fiscal year. A claim:

     (a) Must be filed for each fiscal year in which property taxes to be postponed are accrued.

     (b) May not be filed for more than 3 consecutive fiscal years.

     2. A claim may not include a request to postpone the payment of any fees, special assessments, delinquent taxes, interest or other charges included on the tax bill for the residence.

     3. A claim must be filed on a form that has been approved by the Commission.

     4. A claim must contain:

     (a) The name, mailing address and daytime telephone number of the claimant.

     (b) The names and mailing addresses of all other owners of the residence.

     (c) The names and ages of all other members of the claimant’s household and the relationship of each member to the claimant.

     (d) The street address of the residence and the parcel number or identification number assigned to the residence by the county assessor of the county in which the residence is located.

     (e) The length of time the claimant has occupied the residence.

     (f) The current assessed value of the residence.

     (g) A list of any other real property in this State owned by the claimant and a list of any other real property in this State owned by any other owner of the residence. Each list must include, without limitation:

          (1) The county in which the real property is located;

          (2) The street address of the real property;

          (3) The parcel number or identification number assigned to the real property by the county assessor of the county in which the property is located; and

          (4) The current assessed value of the real property.

     (h) A statement indicating whether or not the claimant or any other owner of the residence is the subject of any proceeding for bankruptcy and, if so, the name and social security number used to identify that owner for the proceeding.

     (i) A statement indicating that the residence is occupied by the claimant.

     (j) A statement indicating whether or not the claimant or any other owner of the residence owes delinquent property taxes on the residence for a year other than the year in which the claim is filed.

     (k) A description of the circumstances that were beyond the control of the claimant and caused the claimant to suffer severe economic hardship.

     (l) The total annual income of the members of the claimant’s household.

     (m) The length of time the claimant expects the severe economic hardship to continue.

     (n) A statement indicating whether or not the property taxes are paid by a mortgage company.

     5. Except as otherwise provided in NAC 361.853 to 361.871, inclusive, a claim must be accompanied by:

     (a) A copy of the tax bill for the residence.

     (b) A copy of the federal individual income tax return for the preceding taxable year for each owner of the residence and each member of the household. If an owner or member of the household did not file a federal individual income tax return, the claim must be accompanied by a copy of the most recent “Form W-2” received by the owner or member of the household from each of his or her employers and a copy of each “Form 1099” and each “Schedule K-1” received by the owner or member of the household in the taxable year in which the “Form W-2” was received. The county treasurer with whom the claim is filed may request a copy of any other supporting forms or schedules that are filed with the tax returns and are required to determine whether the claimant is eligible to postpone the payment of the property taxes.

     (c) Evidence which indicates that the claimant has occupied the residence for the 6 months immediately preceding the filing of the claim. A driver’s license is not sufficient evidence of occupancy. Such evidence:

          (1) May include copies of utility bills for each month of the immediately preceding 6-month period.

          (2) Must include the name of the claimant or another owner of the residence, the address of the residence and a date that can be used to determine whether the residence has been occupied by the claimant for the 6 months immediately preceding the filing of the claim.

     (d) Documentation that describes the circumstances causing the severe economic hardship suffered by the claimant. Such documentation may include, without limitation, a statement from an attending physician describing the nature of an illness or injury and the estimated time needed for recovery or a letter indicating that the claimant’s employment has been terminated.

     6. The information required to be submitted with a claim pursuant to paragraphs (b) and (d) of subsection 5 shall be deemed to be confidential information for the purposes of NRS 361.7384.

     (Added to NAC by Dep’t of Taxation by R225-03, eff. 2-18-2004)