NV AB135

Extends the $2,000 property tax exemption (adjusted annually by CPI) currently available to qualifying veterans to their surviving spouses who are Nevada residents, were married to and living with the veteran for 5 years before death, and have not remarried

Extends the $2,000 governmental services tax exemption on vehicles currently available to qualifying veterans to their surviving spouses under the same eligibility requirements

Surviving spouses receiving the veteran's exemption cannot also claim the separate surviving spouse exemption ($1,000 for property taxes or governmental services taxes)

Persons who qualify as both a veteran and the surviving spouse of a disabled veteran may claim both exemptions; those who qualify solely as a surviving spouse of a disabled veteran cannot claim both the disabled veteran exemption and the general veteran's surviving spouse exemption

Requires surviving spouses to file an affidavit with the county assessor declaring marriage duration, veteran's eligibility, unmarried status, and Nevada residency to claim these exemptions