Read the full stored bill text
- 83rd Session (2025)
Assembly Bill No. 479–Committee
on Growth and Infrastructure
CHAPTER..........
AN ACT relating to taxation of property; revising provisions
relating to the taxation of the agricultural use of real property
to include agrivoltaic purposes; and providing other matters
properly relating thereto.
Legislative Counsel’s Digest:
Section 1 of Article 10 of the Nevada Constitution authorizes the Legislature to
constitute agricultural and open -space real property as a separate class for taxation
purposes and provide a separate plan for the appraisal and valuation of such
property for assessment purposes. Existing law constitutes such property as a
separate class and provides for the p artial deferred taxation of such property. (NRS
361A.090, 361A.280, 361A.283) Under existing law, an owner of real property
may file an application for agricultural use assessment with the county assessor or
the Department of Taxation, in certain circumsta nces, who, upon receipt of the
application, is required to make an independent determination of the use of the
owner’s property. (NRS 361A.100, 361A.110, 361A.120) Further, under existing
law, if the property is found to be agricultural real property, the county assessor is
required to determine the value for agricultural use and assess it for taxes to be
collected in the ensuing fiscal year at 35 percent of that value, utilizing certain
classifications of agricultural real property defined by the Nevada Ta x Commission
determined on certain bases each year. (NRS 361A.130, 361A.140) Section 3 of
this bill establishes that agrivoltaic purposes is an agricultural use for the purposes
of determining the taxation of agricultural real property . Section 2 of this b ill
defines the term “agrivoltaic purposes” to mean a system under which solar energy
production and agricultural use occurs in an integrated manner on the same piece of
land and which incorporates designs, technologies or configurations conducive to
integrating agricultural activities. Section 4 provides that land used for agrivoltaic
purposes may be the current employment of real property in agricultural use only if,
before July 1, 2025, the land was found to be agricultural real property and
qualified for agricultural use assessment.
Section 5 of this bill prohibits an owner of real property from applying to the
county assessor for agricultural use assessment if the current employment of
the real property in agricultural use includes land used for agrivoltaic purposes and
the solar energy production use occurring on the land is receiving an abatement of
taxes for certain purposes.
Section 6 of this bill provides that if the agricultural real property includes land
used for agrivoltaic purposes, t he value of the land for agricultural use in a fiscal
year for taxation purposes must be determined by considering the integrated use of
the land for agricultural purposes and solar energy production.
Section 3 of this bill applies the definitions in existing law and section 2
relating to taxes on agricultural real property and open space to the provisions of
this bill.
– 2 –
- 83rd Session (2025)
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 361A of NRS is hereby amended by
adding thereto the provisions set forth as sections 2 and 3 of this act.
Sec. 2. “Agrivoltaic purposes” means a system:
1. Under which solar energy production and agricultural use
occurs in an integrated manner on the same piece of land; and
2. Which incorporates designs, technologies or
configurations conducive to integrating agricultural activities with
solar energy production on the same piece of land.
Sec. 3. NRS 361A.010 is hereby amended to read as follows:
361A.010 As used in this chapter, the terms defined in NRS
361A.020 to 361A.065, inclusive, and section 2 of this act have the
meanings ascribed to them in those sections except where the
context otherwise requires.
Sec. 4. NRS 361A.030 is hereby amended to read as follows:
361A.030 1. “Agricultural use” means the current
employment of real property as a business venture for profit, which
business produced a minimum gross income of $5,000 from
agricultural pursuits during the immediately preceding calendar year
by:
(a) Raising, harvesting and selling crops, fruit, flowers, timber
and other products of the soil;
(b) Feeding, breeding, m anagement and sale of livestock,
poultry, or the produce thereof, if the real property used therefor is
owned or leased by the operator and is of sufficient size and
capacity to produce more than one -half of the feed required during
that year for the agricultural pursuit;
(c) Operating a feed lot consisting of at least 50 head of cattle or
an equivalent number of animal units of sheep or hogs, for the
production of food;
(d) Raising furbearing animals or bees;
(e) Dairying and the sale of dairy products; or
(f) Any other use determined by the Department to constitute
agricultural use if such use is verified by the Department.
The term includes every process and step necessary and incident
to the preparation and storage of the products raised on such
property for human or animal consumption or for marketing except
actual market locations.
– 3 –
- 83rd Session (2025)
2. As used in this section , “current employment” of real
property in agricultural use includes:
(a) Land lying fallow for 1 year as a normal and regular
requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials prior to
maturity; [and]
(c) Land leased or otherwise made available for use by an
agricultural association formed pursuant to chapter 547 of NRS [.] ;
and
(d) Land used for agrivoltaic purposes if, before July 1, 2025,
the land was found to be agricultural real property and qualif ied
for agricultural use assessment pursuant to NRS 361A.120.
Sec. 5. NRS 361A.100 is hereby amended to read as follows:
361A.100 Any owner of real property :
1. Except as otherwise provided in subsection 2, may apply to
the county assessor for agricultural use assessment and the payment
of taxes on such property as provided in this chapter.
2. May not apply to the county assessor for agricultural use
assessment and the payment of taxes on such property as provided
in this chapter if the real p roperty includes land used for
agrivoltaic purposes and the solar energy production use
occurring on the land is receiving an abatement of taxes pursuant
to chapter 701A of NRS.
Sec. 6. NRS 361A.130 is hereby amended to read as follows:
361A.130 1. If the property is found to be agricultural real
property, the county assessor shall determine its value for
agricultural use and assess it for taxes to be collected in the ensuing
fiscal year at 35 percent of that value.
2. For the purposes of subsection 1, if the property found to
be agricultural real property includes land used for agrivoltaic
purposes, the county assessor shall determine its value by
considering the integrated use of land for agricultural purposes
and for solar energy production.
3. The agricultural use assessment must be maintained in the
records of the assessor and must be made available to any person
upon request. The property owner must be notified of the
agricultural use assessment in the manner provided for notification
of taxable value assessments. The notice must contain the following
statement: Deferred taxes will become due on this parcel if it is
converted to a higher use.
20 ~~~~~ 25