Nevada Revised Statutes 361.087 – Exemption of residential improvements made to remove barriers to persons with disabilities
1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it.
Terms Used In Nevada Revised Statutes 361.087
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- county: includes Carson City. See Nevada Revised Statutes 0.033
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to:
(a) Permanent ramps leading to entrances to the premises and between levels of the residence.
(b) Elevators installed in stairwells for the use of a person with a disability.
(c) Handrails installed in and about the residence, indoors and outdoors.
(d) Enlarged bathrooms and kitchens, and any special equipment installed in them for the benefit of a person with a disability.
(e) Other reasonable accommodations made for the comfort, convenience and safety of a person with a disability.