Establishes certain partial tax exemptions for certain Nevada Gold Star Spouses. (BDR 32-163)

AB 243 creates a new $20,000 property tax exemption (adjusted annually for inflation) for Nevada Gold Star Spouses - defined as surviving spouses of Nevada residents who died while on active military duty. This exemption applies to the first $20,000 of a home’s assessed value, similar to existing exemptions for disabled veterans but specifically for Gold Star spouses. The bill also allows recipients to redirect the exemption amount to veterans’ home gift accounts in Southern or Northern Nevada. It requires proof of eligibility, including a military casualty report showing Nevada as the service member’s home of record, and includes provisions for annual renewal. The bill passed unanimously in both legislative chambers in 2025.