Nevada Revised Statutes Title 32. Revenue and Taxation § 361.7394. Time when postponed amounts become due; payments authorized before amounts become due

(a) If the single-family residence ceases to be occupied by the claimant, or the claimant sells or otherwise disposes of his or her possessory interest in the residence;

(b) If the claimant allows any property tax that has not been postponed on the single-family residence to become delinquent during the period of postponement;

(c) When the period for which the property tax will be postponed expires, as indicated in the claimant's certificate of eligibility; or

(d) If the claimant dies. If a surviving spouse or other member of the household is eligible to file a claim to postpone the payment of property tax accrued on the single-family residence continues to occupy the residence, the amounts postponed are not due unless that member of the household dies or ceases to occupy the residence.