Nevada Disabled Veteran Property Tax Exemption Guide (2026)

A Nevada veteran rated 60 percent or higher for a permanent service-connected disability can take $18,200, $27,300 or $36,400 off a home's assessed value for fiscal year 2026/2027. Those are the amounts, by rating, that the Carson City and Clark County assessors list for Nevada's disabled veteran property tax exemption, which Nevada Revised Statutes (NRS) 361.091 extends to honorably discharged veterans and to a qualifying surviving spouse. The exemption can instead go toward the Governmental Services Tax on a vehicle, where Clark County multiplies the assessed-value amount by .05 before deducting it. You claim it with an affidavit filed with your county assessor, and the deadline for a home is June 15.1,2

In This Guide

• Key Takeaways
• Do You Qualify for Nevada's Disabled Veteran Property Tax Exemption?
• How Much Is Nevada's Disabled Veteran Exemption Worth in 2026/2027?
• Using the Exemption on Your Home, Your Vehicle or the Veterans Homes
• What a Surviving Spouse Needs to Know
• How to Apply for the Nevada Disabled Veteran Property Tax Exemption
• Deadlines, and What to Do If You Miss One
• Can You Also Claim Nevada's Veterans' Exemption?
• Is This the Same as Senior Property Tax Relief?
• Frequently Asked Questions
• Learn More

Do You Qualify for Nevada's Disabled Veteran Property Tax Exemption?

Nevada's disabled veteran property tax exemption lives in Nevada Revised Statutes (NRS) 361.091, part of the state's property tax chapter (NRS Chapter 361), and it's administered by the county assessors. The core rule in NRS 361.091(1) is short: a bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or that veteran's surviving spouse, is entitled to the exemption.2

The amount then depends on the total percentage of permanent service-connected disability. NRS 361.091 sets three tiers: 60 to 79 percent, 80 to 99 percent, and total (100 percent) permanent disability. The Clark County Assessor describes the exemption as being "for veterans who have a permanent service-connected disability of at least 60%," and the Carson City Assessor asks for documentation from the U.S. Department of Veterans Affairs showing "a minimum of 60% permanent service-connected disability."1,2

A few details inside the statute change the answer for real families:

• More than one rating. Under NRS 361.091(7), if your proof of disability shows percentages for more than one permanent service-connected disability, the exemption is based on the total of those combined percentages, not to exceed 100 percent.2
• Ownership. For the purposes of NRS 361.091, any property in which you have any interest is treated as your property, so a partial ownership share counts.2
• Residency. The Nevada Department of Taxation's Veterans' Exemptions FAQ answers "What is a bona fide resident?" this way: "A person who has established a residence in Nevada; and has actually resided in Nevada for at least 6 months; or has a valid driver's license or identification card issued by the Department of Motor Vehicles of Nevada, identification card cannot indicate the person as a seasonal resident." If you're unsure how that applies to you, ask your county assessor before you sign the affidavit.2

That last point matters because the affidavit is sworn. Under NRS 361.091(9), filing a false affidavit or false proof that results in an exemption you aren't entitled to is a gross misdemeanor in Nevada.2

How Much Is Nevada's Disabled Veteran Exemption Worth in 2026/2027?

NRS 361.091 writes the tiers as base amounts of $10,000, $15,000 and $20,000 of assessed value, but NRS 361.091(10) requires those amounts to be adjusted every fiscal year by the increase in the consumer price inflation index since July 2003. The Nevada Department of Taxation gives each county assessor the adjusted amount in writing on or before September 30 each year, so the amount a veteran actually receives is higher than the base written in the statute.2,1

The Carson City Assessor publishes the adjusted figures as "the 2026/2027 fiscal year amounts for disabled veterans," and the Clark County Assessor's exemption table lists the same three amounts (Clark's table doesn't state a fiscal year).1

The savings column is Carson City's own approximation for Carson City taxpayers, not a statewide figure; the Carson City Assessor notes that "conversion into actual cash dollar savings varies depending on the tax rates."1

Assessed value is not the same as tax dollars

Every Nevada property tax exemption is stated in assessed value. The Clark County Assessor explains that assessed value "approximates 35% of the taxable value of an item," and that the exemption amount will vary each year depending on the Consumer Price Index and the tax rates throughout the county.1

To turn the exemption into dollars, multiply it by your local tax rate. Clark County's illustration: an exemption of $1,000 of assessed value at a tax rate of $3.50 per hundred saves $1,000 x .035 = $35.00.1 Your own rate is on your tax bill or your county's website, and it varies by where in the county you live.

Vehicles work differently. When the exemption is applied to the Governmental Services Tax on a motor vehicle, Clark County multiplies the assessed-value exemption by .05, so its $1,000 illustration becomes $50.00 deducted from the Governmental Services and Supplemental Government Services Taxes. Clark County adds that the amount you can use may be less, depending on the age of the vehicle.1

Using the Exemption on Your Home, Your Vehicle or the Veterans Homes

According to the Nevada Department of Taxation, if you don't own real property, or simply prefer, you can use the disabled veteran exemption toward personal property tax. That includes the Governmental Services Tax on your vehicle registration through the DMV and the personal property tax on a manufactured home.2

A few rules shape how you use it:

• Splitting it. The Nevada Department of Taxation says a claimant with both real and personal property can split the exemption among categories or use it all in one.2
• One county at a time. The Department says the exemption can only be used in one county at a time, and the NRS 361.091 affidavit itself states that you aren't claiming it in any other Nevada county.2
• No double counting on a vehicle. Under NRS 361.1565, the personal property tax exemption a disabled veteran or surviving spouse is entitled to under NRS 361.091 is reduced to the extent that person is allowed an exemption from the Governmental Services Tax.2

There's also a way to give the benefit away. Under NRS 361.0905, a person who qualifies may, instead of claiming the exemption, pay all or part of the amount the tax would have been reduced and direct the county tax receiver to deposit it to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada.2

What a Surviving Spouse Needs to Know

NRS 361.091(1) extends the disabled veteran exemption to the surviving spouse of a qualifying veteran. Under NRS 361.091(6), the surviving spouse files an affidavit with the county assessor declaring all four of these:

1. The surviving spouse was married to and living with the veteran who incurred a permanent service-connected disability for the 5 years preceding the veteran's death.
2. The veteran was eligible for the exemption at the time of death, or would have been eligible if the veteran had been a resident of Nevada.
3. The surviving spouse has not remarried.
4. The surviving spouse is a bona fide resident of Nevada.2

The second condition means the veteran didn't have to be a Nevada resident: the affidavit can instead declare that the veteran would have been eligible as one. That surviving-spouse affidavit is in addition to the proof of the veteran's discharge and disability percentage described in the application section below.2

How to Apply for the Nevada Disabled Veteran Property Tax Exemption

You apply through the assessor in the county where you live; NRS 361.155 has personal exemptions filed in the county in which the claimant resides. The Nevada Department of Taxation tells applicants to contact their local county Assessor's Office, or its website, for the application.2 The Clark County Assessor posts an exemption page.

Deadlines, and What to Do If You Miss One

Under NRS 361.155, all exemptions in Nevada's property tax chapter apply on a fiscal year basis. The filing dates below come from NRS 361.155, except the personal property and vehicle window, which is the Carson City Assessor's.2,1

The Carson City Assessor describes a June 15 application on real property as being "for the following fiscal tax year."1

The January 15 route is the one to remember if something goes wrong. Under NRS 361.155, if your claim on real property and its supporting affidavit or documents weren't filed in time, or if the county assessor denied your claim, you may file the claim and documentation with the county board of equalization on or before January 15 of the fiscal year you're claiming. The board reviews it and may grant or deny it for that fiscal year.2 That's a second chance, not a guarantee, so filing by June 15 is still the safer plan.

Can You Also Claim Nevada's Veterans' Exemption?

Nevada has a separate veterans' exemption under NRS 361.090. Under NRS 361.091(8), a person allowed the disabled veteran exemption as a veteran with a permanent service-connected disability is not entitled to the NRS 361.090 exemption, and the Nevada Department of Taxation puts it plainly: "you may only qualify for one of the exemptions."2

Surviving spouses are the exception. NRS 361.091(8) says that allowing the exemption solely as the surviving spouse of a disabled veteran does not affect that person's eligibility for an NRS 361.090 exemption. The Department confirms that a surviving spouse who is also a veteran can receive the NRS 361.091 surviving-spouse exemption and his or her own NRS 361.090 veteran's exemption.2

Is This the Same as Senior Property Tax Relief?

It's a different program. Eligibility for Nevada's disabled veteran exemption under NRS 361.091 rests on a permanent service-connected disability, an honorable discharge and Nevada residency, as described above.2 If you're also looking at help for older Nevada homeowners, Brevy's guide to Nevada senior property tax relief covers those programs, and you can compare Nevada with other states in disabled veteran property tax exemptions by state.

Learn More

Find personalized help claiming Nevada's disabled veteran property tax exemption at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.