---
type: "Bill"
title: "Revises provisions governing the taxation of certain property owned by nonresidents. (BDR 32-935)"
description: "Revises provisions governing the taxation of certain property owned by nonresidents. (BDR 32-935)"
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "79"
identifier: "SB 414"
citation: "Nevada SB 414 (79)"
classification: ["bill"]
subjects: ["PROPERTY TAX (See also TAXES AND TAXATION)", "TRADESHOWS", "PERSONAL PROPERTY", "NONRESIDENTS", "CONVENTIONS", "FAIRS", "CARNIVALS", "CIRCUSES", "EXHIBITIONS"]
status: "enacted"
primary_sponsors: ["Cancela", "Farley", "Ford", "Hammond", "Manendo"]
version_count: 1
action_count: 28
vote_count: 2
first_action: "2017-03-20T07:00:00+00:00"
last_action: "2017-06-06T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a1f89cae-bee8-4142-bc16-0f717bc0d96f"
source_url: "http://www.leg.state.nv.us/Session/79th2017/Reports/history.cfm?ID=892"
source_hash: "9ea1a126bcff482074cc174c316f469f22d560580b2d3348ba28e3cf4e78ef03"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nv"]
---

# Nevada SB 414 (79) — Revises provisions governing the taxation of certain property owned by nonresidents. (BDR 32-935)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://www.leg.state.nv.us/Session/79th2017/Bills/SB/SB414.pdf)

## Votes

- Assembly Final Passage — **39–0** (pass) · lower
- Senate Final Passage — **21–0** (pass) · upper

## Sponsors

- Cancela — primary (person)
- Farley — primary (person)
- Ford — primary (person)
- Hammond — primary (person)
- Manendo — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-03-20T07:00:00+00:00** Read first time. Referred to Committee on Revenue and Economic Development. To printer. `reading-1, referral-committee`
- **2017-03-22T07:00:00+00:00** From printer. To committee.
- **2017-04-12T07:00:00+00:00** Notice of eligibility for exemption.
- **2017-04-24T07:00:00+00:00** From committee: Amend, and do pass as amended. `committee-passage`
- **2017-04-24T07:00:00+00:00** Placed on Second Reading File.
- **2017-04-24T07:00:00+00:00** Read second time. Amended. (Amend. No. 467.) `reading-2`
- **2017-04-24T07:00:00+00:00** Re-referred to Committee on Finance.
- **2017-04-24T07:00:00+00:00** Action of re-referral rescinded.
- **2017-04-24T07:00:00+00:00** To printer.
- **2017-04-25T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint .
- **2017-04-25T07:00:00+00:00** Read third time. Amended. (Amend. No. 590.) `reading-3`
- **2017-04-25T07:00:00+00:00** Re-referred to Committee on Finance. To printer.
- **2017-04-26T07:00:00+00:00** From printer. To re-engrossment. Re-engrossed. Second reprint . To committee.
- **2017-04-26T07:00:00+00:00** Exemption effective.
- **2017-05-24T07:00:00+00:00** From committee: Do pass as amended. `committee-passage`
- **2017-05-24T07:00:00+00:00** Placed on General File.
- **2017-05-24T07:00:00+00:00** Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To Assembly. `passage, reading-3`
- **2017-05-24T07:00:00+00:00** In Assembly.
- **2017-05-24T07:00:00+00:00** Read first time. Referred to Committee on Taxation. To committee. `reading-1, referral-committee`
- **2017-05-30T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2017-05-30T07:00:00+00:00** Declared an emergency measure under the Constitution.
- **2017-05-30T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2017-05-31T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2017-06-01T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2017-06-02T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 39, Nays: None, Excused: 3.) To Senate. `passage, reading-3`
- **2017-06-03T07:00:00+00:00** In Senate. To enrollment.
- **2017-06-05T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2017-06-06T07:00:00+00:00** Approved by the Governor. Chapter 428. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a1f89cae-bee8-4142-bc16-0f717bc0d96f`. Confidence: reported (aggregated from official Nevada legislature records).