NRS
361.157 Exempt real estate subject to taxation if used as residence or
in business conducted for profit; exceptions.
1. When any real estate or portion of real
estate which for any reason is exempt from taxation is leased, loaned or
otherwise made available to and used by a natural person, association,
partnership or corporation in connection with a business conducted for profit
or as a residence, or both, the leasehold interest, possessory interest,
beneficial interest or beneficial use of the lessee or user of the property is
subject to taxation to the extent the:
(a) Portion of the property leased or used; and
(b) Percentage of time during the fiscal year
that the property is leased by the lessee or used by the user, in accordance
with NRS 361.2275,
Ê can be
segregated and identified. The taxable value of the interest or use must be
determined in the manner provided in subsection 3 of NRS 361.227 and in accordance with NRS 361.2275.
2. Subsection 1 does not apply to:
(a) Property located upon a public airport, park,
market or fairground, or any property owned by a public airport, unless the
property owned by the public airport is not located upon the public airport and
the property is leased, loaned or otherwise made available for purposes other
than for the purposes of a public airport, including, without limitation,
residential, commercial or industrial purposes;
(b) Federal property for which payments are made
in lieu of taxes in amounts equivalent to taxes which might otherwise be
lawfully assessed;
(c) Property of any state-supported educational
institution, except any part of such property located within a tax increment
area created pursuant to NRS 278C.155;
(d) Property leased or otherwise made available
to and used by a natural person, private association, private corporation,
municipal corporation, quasi-municipal corporation or a political subdivision
under the provisions of the Taylor Grazing Act or by the United States Forest
Service or the Bureau of Reclamation of the United States Department of the
Interior;
(e) Property of any Indian or of any Indian
tribe, band or community which is held in trust by the United States or subject
to a restriction against alienation by the United States;
(f) Vending stand locations and facilities
operated by persons who are blind under the auspices of the Bureau of Services
to Persons Who Are Blind or Visually Impaired of the Rehabilitation Division of
the Department of Employment, Training and Rehabilitation, whether or not the
property is owned by the federal, state or a local government;
(g) Leases held by a natural person, corporation,
association, municipal corporation, quasi-municipal corporation or political
subdivision for development of geothermal resources, but only for resources
which have not been put into commercial production;
(h) The use of exempt property that is leased,
loaned or made available to a public officer or employee, incident to or in the
course of public employment;
(i) A parsonage owned by a recognized religious
society or corporation when used exclusively as a parsonage;
(j) Property owned by a charitable or religious
organization all, or a portion, of which is made available to and is used as a
residence by a natural person in connection with carrying out the activities of
the organization;
(k) Property owned by a governmental entity and
used to provide shelter at a reduced rate to elderly persons or persons having
low incomes;
(l) The occasional rental of meeting rooms or
similar facilities for periods of less than 30 consecutive days;
(m) The use of exempt property to provide day
care for children if the day care is provided by a nonprofit organization; or
(n) Any lease, easement, operating agreement,
license, permit or right of entry for any exempt state property granted by the
Department or the Regional Transportation Commission of Southern Nevada
pursuant to section 45 of the Boulder City Bypass Toll Road Demonstration
Project Act.
3. Taxes must be assessed to lessees or
users of exempt real estate and collected in the same manner as taxes assessed
to owners of other real estate, except that taxes due under this section do not
become a lien against the property. When due, the taxes constitute a debt due
from the lessee or user to the county for which the taxes were assessed and, if
unpaid, are recoverable by the county in the proper court of the county.
(Added to NRS by 1965,
1157; A 1967,
154, 1224;
1971,
658; 1973,
1406; 1977,
1097; 1979,
218; 1987,
292; 1989,
383; 1991,
2095; 1993,
1574, 2310;
1995,
579, 1807;
1997,
1172, 1570;
1999,
429, 2771;
2001,
840; 2007,
2464; 2011,
2917; 2013,
3115)
Notes of Decisions
United States v. Nye Cnty., Nev., 951 F. Supp. 1502 (D. Nev. 1996).
· cites it 79× “See Nev.Rev.Stat. § 361.157 (1991). The fact that the Nevada State Legislature viewed both these laws as unconstitutional in light of the Nye County decision is illustrated by the fact that both section 361.”
Clark Cnty. Sports Enter., Inc. v. City of Las Vegas, 606 P.2d 171 (Nev. 1980).
· cites it 9× “3 Respondent argues that NRS 361.157 provides the controlling exception that when any exempt real estate is leased to a business conducted for profit, it is subject to taxation as though the lessee owned the property.”
Stand. Oil Co. of California v. Pastorino, 580 P.2d 118 (Nev. 1978).
· cites it 11× “: Standard Oil Company of California here appeals a judgment declaring NRS 361.157 constitutional under both the Nevada and federal constitutions, and permitting respondent assessor and tax commission to impose taxes pursuant to the statute.”
State of Nevada ex rel. Beko v. Reynolds Elec. & Eng'g Co., 272 F. Supp. 942 (D. Nev. 1967).
· cites it 7× “The defendants lay great stress on the language found in both NRS 361.157 and 361.159: “When due, such taxes shall constitute a debt due from the lessee or user to the county for which such taxes were assessed and if unpaid shall be recoverable by the county in the proper court…”
United States v. Nye Cnty., 178 F.3d 1080 (9th Cir. 1999).
· cites it 2× “See Nev. Rev. Stat § 361.157 (1997) (real property); id.”
State Ex Rel. Brennan v. Bowman, 512 P.2d 1321 (Nev. 1973).
· cites it 2× “Thus, the pollution control facilities will be owned by the County until the bonds are retired and Flintkote has exercised its option to purchase.”
Clark Cnty. v. City of Los Angeles, 535 P.2d 158 (Nev. 1975).
· cites it 5× “In 1941 the respondent corporations contracted with the Bureau of Reclamation for the exclusive furnishing of electrical power to the three entities and the City of Los Angeles in addition entered into a separate contractual relationship whereby it assumed the responsibility to…”
United States v. Nye Cnty., 957 F. Supp. 1172 (D. Nev. 1997).
· cites it 8× “The assessment of taxes is made under NRS §§ 361.157 and 361.159 as they currently read based upon amendments thereto, effective since 1993.”
State v. City of Burbank, 691 P.2d 845 (Nev. 1984).
· cites it 3× “Respondent Cities receive their power at the federally owned switchyards and transmit it to California over towers and lines owned by Cities, which property and its associated real estate in Nevada apparently have been taxed for a substantial period of time.”
— Nev. Rev. Stat. § 361.157(1) — 4 cases
Clark Cnty. Sports Enter., Inc. v. City of Las Vegas, 606 P.2d 171 (Nev. 1980).
“3 Respondent argues that NRS 361.157 provides the controlling exception that when any exempt real estate is leased to a business conducted for profit, it is subject to taxation as though the lessee owned the property.”
Stand. Oil Co. of California v. Pastorino, 580 P.2d 118 (Nev. 1978).
“: Standard Oil Company of California here appeals a judgment declaring NRS 361.157 constitutional under both the Nevada and federal constitutions, and permitting respondent assessor and tax commission to impose taxes pursuant to the statute.”
United States v. Nye Cnty., 957 F. Supp. 1172 (D. Nev. 1997).
“The assessment of taxes is made under NRS §§ 361.157 and 361.159 as they currently read based upon amendments thereto, effective since 1993.”
— Nev. Rev. Stat. § 361.157(2) — 1 case
State v. City of Burbank, 691 P.2d 845 (Nev. 1984).
“Respondent Cities receive their power at the federally owned switchyards and transmit it to California over towers and lines owned by Cities, which property and its associated real estate in Nevada apparently have been taxed for a substantial period of time.”
— Nev. Rev. Stat. § 361.157(3) — 1 case
Clark Cnty. Sports Enter., Inc. v. City of Las Vegas, 606 P.2d 171 (Nev. 1980).
“3 Respondent argues that NRS 361.157 provides the controlling exception that when any exempt real estate is leased to a business conducted for profit, it is subject to taxation as though the lessee owned the property.”
— Nev. Rev. Stat. § 361.157(3)(d) — 1 case
Stand. Oil Co. of California v. Pastorino, 580 P.2d 118 (Nev. 1978).
“: Standard Oil Company of California here appeals a judgment declaring NRS 361.157 constitutional under both the Nevada and federal constitutions, and permitting respondent assessor and tax commission to impose taxes pursuant to the statute.”
— Nev. Rev. Stat. § 361.157(l)(a) — 2 cases
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