NV AB313

Creates a new governmental services tax exemption for volunteer firefighters on vehicle registration, not to exceed $8,750 in determined valuation

Requires claimants to file an affidavit with the DMV declaring residency and volunteer firefighter status, with verification via ID card or letter from a fire department chief officer

Limits the exemption to one county per person and only for bona fide Nevada residents actively serving in an unpaid capacity with a volunteer or combination fire department

Exemption ends the fiscal year after a person ceases to be a volunteer firefighter, with penalties including double the tax amount for failure to notify DMV of ineligibility

Beginning fiscal year 2027-2028, the $8,750 threshold will be adjusted annually based on Consumer Price Index (All Items) increases from December 2025