NAC361.853. Claim: Action by county treasurer.

     1. Upon the receipt of a claim for the postponement of the payment of property tax, a county treasurer shall verify:

     (a) The last known owner of record of the single-family residence for which the claim is made, by inspecting public records containing such information.

     (b) The parcel number or identification number assigned to the residence by the county assessor of the county in which the residence is located, the land use and total assessed value of the residence, and whether the residence is on the secured or unsecured tax roll, by inspecting the records of the county assessor.

     (c) Whether the claimant or any other owner of the residence is the subject of any proceeding in bankruptcy, by inspecting the records of the United States Bankruptcy Courts located in this State.

     (d) Whether 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.

     (e) The total assessed value of any other real property in this State owned by the claimant and the total assessed value of any other real property in this State owned by any other owner of the residence.

     2. Based upon the information verified pursuant to subsection 1, the county treasurer shall determine whether:

     (a) The assessed value of the residence exceeds $175,000.

     (b) The claimant or any other owner of the residence owns any other real property in this State that has an assessed value of more than $30,000. For this purpose, the claimant or other owner may own multiple parcels of real property in this State so long as the total assessed value of all of his or her parcels, excluding the single-family residence that is the subject of the claim, does not exceed $30,000.

     (c) The residence has been occupied by the claimant for the 6 months immediately preceding the filing of the claim.

     (d) The claimant or any other owner of the residence is the subject of any proceeding in bankruptcy.

     (e) Delinquent property taxes are owed on the residence for a year other than the year in which the claim is filed, including taxes owed because of any changes made to the boundary of the parcel or to the parcel map.

     (f) The total annual income of the members of the claimant’s household is at or below the federally designated level signifying poverty. This determination must be based on income received for the 365 days immediately preceding the filing of the claim.

     (g) There is sufficient evidence to indicate that the claimant suffered a severe economic hardship that was caused by circumstances beyond his or her control.

     3. The county treasurer shall deny the claim if he or she determines that the claimant does not comply with the requirements for eligibility set forth in NRS 361.7376.

     4. If the county treasurer does not receive sufficient information to determine whether the claimant is eligible to postpone the payment of the property taxes accrued against the residence, the county treasurer shall:

     (a) Deny the claim until such time as the claimant provides sufficient information that indicates he or she is eligible to postpone the payment of those taxes; and

     (b) Include in the notice of his or her decision a description of the additional information that is needed to approve the claim.

     5. If the county treasurer denies a claim pursuant to subsection 4, the claimant may request the county treasurer to reconsider his or her determination by submitting the additional information that is needed to approve the claim not later than May 30 of the current fiscal year.

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