NV AB131

Accessory dwelling units (ADUs) rented to tenants receiving federal Housing Choice Voucher Program (Section 8) assistance are exempt from property taxes, provided the lease is for at least 12 consecutive months

ADU must be located on the same parcel as the owner's primary single-family residence and comply with local zoning laws and any applicable HOA covenants

Property owners must annually file verification from the public housing authority confirming the housing assistance contract, tenant eligibility, and that the unit meets federal housing quality standards, along with a copy of the lease

Exemption limited to one ADU per parcel, and tenants cannot be employed by or related to the property owner within the third degree

Effective July 1, 2026, with potential fiscal impact on local governments but no impact on state revenue