Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-236)

AB 135 expands tax exemptions for Nevada veterans' surviving spouses by allowing them to claim the veteran's property tax exemption (currently $2,000 adjusted annually) instead of the separate surviving spouse exemption. It directly affects Nevada residents who are surviving spouses of veterans meeting specific service criteria (e.g., 90+ days active duty during certain historical periods). The bill prevents double benefits by ensuring surviving spouses who claim the veteran's exemption cannot also claim the separate surviving spouse exemption, and similarly applies to vehicle tax exemptions. These changes streamline existing rules under Nevada Revised Statutes 361.090 and 371.103 to align property and vehicle tax benefits for qualifying veterans and their surviving spouses.