Nevada Tax Exemptions: Veterans, Seniors, and Sales Tax Relief

Nevada tax exemptions fall into two main categories: property tax relief for veterans, disabled veterans, surviving spouses, blind residents, and seniors, and sales tax exemptions covering groceries, prescription medicine, medical equipment, and qualified nonprofit and government purchases. Every property owner also benefits from an automatic cap on annual property tax increases without filing anything. The individual exemptions require an application through your County Assessor or the Nevada Department of Taxation, along with proof that you qualify.

The Automatic Cap on Property Tax Increases

Before looking at exemptions you have to claim, know about the one you already have. Nevada caps how much your property tax bill can rise from year to year, no matter how fast assessed values climb. Owner-occupied single-family homes and residential rentals cannot see an increase greater than 3 percent over the prior year’s bill.¹ Commercial property, vacant land, and everything else is capped at the lesser of 8 percent or a formula tied to the ten-year average change in assessed values and the Consumer Price Index.² The cap is applied automatically. It does not cover tax increases caused by new construction or a change in how the property is used.

Veterans’ Property Tax Exemptions

Nevada offers two levels of property tax exemption for veterans. Which one you get depends on whether you have a service-connected disability.

Basic Veteran Exemption

Under NRS 361.090, a Nevada resident who served at least 90 consecutive days on active duty during a recognized period of conflict and received an honorable discharge or certificate of satisfactory service qualifies for the basic exemption. Veterans still serving in the Armed Forces also qualify. The statutory base is $2,000 of assessed valuation, adjusted upward each year by the Consumer Price Index, so the current amount you receive is higher than the base figure.³

Disabled Veteran Exemption

Veterans with a permanent service-connected disability rated at 60 percent or higher qualify for a much larger exemption under NRS 361.091. The base amounts are also CPI-adjusted. For the 2025–2026 fiscal year:

100 percent disability: $35,400 of assessed valuation
80 to 99 percent disability: $26,550 of assessed valuation
60 to 79 percent disability: $17,700 of assessed valuation

The exemption can be applied to any property in which the veteran holds an interest, including real estate and vehicles.⁴ You need honorable discharge documentation showing the disability percentage, and the county assessor may also accept a letter from the U.S. Department of Veterans Affairs.⁵

Surviving Spouse Exemption

The surviving spouse of any deceased person, not only veterans, may claim a property tax exemption of up to $1,000 in assessed valuation under NRS 361.080. You must be a Nevada resident, and you can claim it in only one county. If you remarry, you lose the exemption.⁶ The benefit is modest on its own, but it stacks with the disabled veteran exemption under NRS 361.091 for surviving spouses who qualify on both grounds.

Exemption for Blind Residents

Nevada residents who are legally blind qualify for a property tax exemption under NRS 361.085. Legal blindness for this purpose means corrected visual acuity of 20/200 or worse in the better eye, or a visual field restricted to 20 degrees or less.⁷ The base exemption is $3,000 of assessed valuation, adjusted by CPI; for the 2025–2026 fiscal year the adjusted amount is $5,310.⁸ You need medical documentation from a licensed provider confirming your visual acuity.

Senior Property Tax Rebate

Nevada seniors have a separate program run by the Aging and Disability Services Division, sometimes called STAR (Senior Tax Assistance Rebate). It refunds up to $500 of property taxes paid on your primary residence. To qualify, you must be at least 65, meet income limits, and have lived in and paid property taxes in Nevada continuously. You cannot own property other than your primary residence, and your liquid assets cannot exceed the program’s thresholds.⁹ The income and asset figures are adjusted periodically, so check with the division for current amounts. This is a refund, not an exemption: you pay your taxes and apply for reimbursement afterward.

Sales Tax Exemptions on Food and Medicine

Food for human consumption is not taxed in Nevada. The exemption does not cover alcoholic beverages, pet food, vitamins and tonics, or prepared food intended for immediate consumption such as restaurant meals or a deli sandwich from a grocery store.¹⁰

Prescription medicines are exempt when dispensed by a pharmacy on a provider’s order, furnished by a physician or hospital for treatment, or sold to a licensed provider for treating patients. Durable medical equipment and mobility-enhancing equipment are exempt when prescribed by a licensed healthcare provider or paid for by Medicare or Medicaid. Prosthetic devices, ostomy supplies, and hemodialysis products are also excluded from tax.¹¹ Medical equipment bought out of pocket without a prescription is generally taxable, even if it serves a medical purpose.

Nonprofit and Government Sales Tax Exemptions

Nonprofit organizations formed for religious, charitable, or educational purposes can be exempt from sales and use tax on their purchases and sales of tangible property.¹² You apply to the Nevada Department of Taxation with your bylaws, articles of incorporation, current financial statements showing revenue sources and expenditures, and your IRS determination letter. Federal 501(c)(3) status does not automatically qualify you at the state level.¹³

Once approved, the Department issues a letter of exemption valid for five years. You will receive notice at least 90 days before it expires, and renewal requires a fresh application with updated information.¹⁴ If you miss the deadline, your purchases become taxable until you reapply.

Sales to federal, state, and local government are exempt as well, including any county, city, district, or other political subdivision.¹⁵

Renewable Energy Exemption

Under NRS 701A.200, certain renewable energy systems (solar, wind, geothermal, solid waste, and hydroelectric) used to heat, cool, or generate electricity for a building or irrigation system are exempt from property tax for all years following installation. The exemption applies only to commercial, industrial, and agricultural properties, and you cannot claim it if you already receive another state tax abatement on the same property. Residential rooftop solar does not qualify for this exemption.

A Note on Business Taxes

Nevada has no corporate income tax, no franchise tax, no unitary tax, and no estate or inheritance tax.¹⁶ Businesses are not tax-free, though. The commerce tax applies to any entity with Nevada gross revenue above $4,000,000 in a taxable year; you subtract $4,000,000 and multiply the remainder by a rate that varies by business category, and returns are due within 45 days after your taxable year ends. Businesses at or below $4,000,000 in gross revenue do not need to file.¹⁷ A modified business tax also applies to employer-paid wages, with rates and thresholds that are periodically adjusted.

How to Apply

Property tax exemptions go through your local County Assessor. Forms differ slightly across counties, but the documents you need are consistent.

Veterans should bring a DD-214 or other honorable discharge documentation showing service dates and discharge status. Disabled veterans also need paperwork showing the percentage of their permanent service-connected disability.³ Surviving spouses sign an affidavit before the county assessor or a notary public declaring Nevada residency and that the exemption is not claimed in another county.⁶ Blind applicants need medical documentation from a licensed provider confirming their visual acuity meets the statutory threshold.

Nonprofit organizations file their sales tax exemption application with the Nevada Department of Taxation in Carson City or through the online portal at mynvtax.nv.gov. Only complete applications with all supporting documents will be reviewed.¹³

Deadlines and Renewals

The filing window for real property tax exemptions runs from July 1 through June 15 for the following fiscal year. Exemptions on personal property, such as vehicles, can be filed at any time.¹⁸ Missing June 15 does not permanently forfeit your exemption, but you will not receive the benefit until the next fiscal year unless you successfully appeal.

After your initial filing, the county assessor mails a renewal form each year. Fill it out and return it to confirm your circumstances have not changed. Failing to return the renewal lets the assessor remove the exemption for the following year.⁵ Nonprofit sales tax exemption letters last five years and need a separate renewal application to the Department of Taxation.¹⁴

If Your Exemption Is Denied

You can appeal a denial or a missed deadline to the County Board of Equalization. The appeal must be filed by January 15 of the fiscal year for which you are claiming the exemption. If the county board also denies the claim, the appeal can be escalated to the State Board of Equalization.¹⁹ Filing an appeal does not pause your tax obligation. You still owe the full property tax amount by the regular due date while the case is pending.

Penalties for Wrongful Claims

Claiming an exemption you do not qualify for has real consequences. If the county assessor determines that an exemption was granted in error, whether from an incorrect application or a failure to report changed circumstances, the assessor will retroactively assess the taxes you should have paid. A 10 percent penalty may be added to the amount due.¹⁹ The retroactive assessment covers the current year and any prior years within the statute of limitations, so an undetected error can compound into a large bill.

1
Nevada Legislature. Nevada Code 361 – Property Tax – Section: NRS 361.4723 and NRS 361.4724
2
Nevada Legislature. Nevada Code 361.4722 – Partial Abatement of Taxes
3
Nevada Department of Taxation. Veterans Exemption FAQs
4
Washoe County. Affidavit of Disabled Veteran
5
Nevada Legislature. Nevada Code 361 – Property Tax – Section: NRS 361.091
6
Nevada Legislature. Nevada Code 361 – Property Tax – Section: NRS 361.080
7
Nevada Legislature. Nevada Code 361.085 – Exemption of Property of Persons Who Are Blind
8
Carson City. Personal Exemptions
9
Aging and Disability Services Division. Senior Citizens Property Tax Assistance Program
10
Nevada Legislature. Nevada Code 372 – Sales and Use Taxes – Section: NRS 372.284
11
Nevada Legislature. Nevada Code 372 – Sales and Use Taxes – Section: NRS 372.282 and NRS 372.283
12
Nevada Legislature. Nevada Code 372.326 – Personal Property Sold by or to Nonprofit Organization Created for Religious, Charitable or Educational Purposes
13
Nevada Department of Taxation. Application for Sales/Use Tax Exemption for Religious/Charitable/Educational Organizations
14
Nevada Legislature. Nevada Code 372 – Sales and Use Taxes – Section: NRS 372.348
15
Nevada Legislature. Nevada Code 372.325 – Sale to United States, State of Nevada, Counties, Cities, Districts and Other Political Subdivisions
16
Nevada Secretary of State. Why Incorporate in Nevada
17
Nevada Legislature. Nevada Code 363C – Commerce Tax – Section: NRS 363C.200
18
Carson City. Important Dates for Property Owners
19
Nevada Legislature. Nevada Code 361 – Property Tax – Section: NRS 361.155