Exemption of property of blind persons.
1. The property of all blind persons, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community property to the extent only of the blind person’s interest therein, but no such exemption may be allowed to anyone but bona fide residents of this state, and must be allowed in but one county in this state on account of the same blind person.
2. The person claiming such an exemption must file with the county assessor an affidavit declaring that he is an actual bona fide resident of the State of Nevada, that he is a blind person and that the exemption is claimed in no other county in this state. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.
3. Upon first claiming the exemption in a county the claimant shall furnish to the assessor a certificate of a licensed physician setting forth that he has examined the claimant and has found him to be a blind person.
4. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.
5. As used in this section, “blind person” includes any person whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20°.
Last modified: February 27, 2006