Provides an exemption from property taxation for accessory dwelling units rented or leased to certain tenants. (BDR 32-694)

AB 131 requires certain large Nevada counties (Clark, Washoe) and cities (Las Vegas, Henderson, Reno, etc.) to adopt local ordinances allowing owners of historic residential properties (50+ years old, single-family, in specific zones) to add accessory dwelling units (ADUs). The law mandates an expedited approval process for ADU applications, requires all ADUs to meet building/safety codes, and restricts their use to long-term rentals for family members or tenants - prohibiting short-term rentals (like Airbnb) or acceptance of Section 8 housing vouchers. This applies only to properties not in planned communities and located in single-family zoning districts. The bill does not directly change property tax rules but may impact local government resources through new ordinance requirements.