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- 83rd Session (2025)
Assembly Bill No. 70–Committee
on Growth and Infrastructure
CHAPTER..........
AN ACT relating to energy; authorizing the board of county
commissioners of a county to require applicants for a partial
abatement of certain taxes imposed on certain renewable
energy facilities to reimburse the county for costs incurred by
the county to participate in the preparation of a federal
environmental impact statement; authorizing the Director of
the Office of Energy within the Office of the Governor to
condition approval of such a partial abatement on compliance
with the requirement to pay such a reimbursement;
prohibiting a county from taking certain actions with respect
to a renewable energy facility that the county has approved or
recommended approval for a partial abatement; and
providing other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law authorizes certain renewable energy facilities to apply to the
Director of the Office of Energy within the Office of the Governor for a partial
abatement of certain sales and use taxes and property taxes. As soon as practicable
after the Director receives such an application, existing law requires the Director to
forward a copy of the application to certain persons and entities, including the
board of county commissioners. (NRS 701A.360) Under existing law, the Director
is prohibited from appro ving the application unless the application is : (1) approved
by the board of county commissioners ; or (2) deemed approved by the board of
county commissioners because the board of county commissioners has not
approved or disapproved the application within a certain period after the board of
county commissioners receives from the Director a copy of the application.
(NRS 701A.365)
Section 1 of this bill authorizes the board of county commissioners of a county,
unless an alternative cost recovery mechanism h as been adopted by the county, to
require an applicant for a partial abatement of certain taxes imposed on a renewable
energy facility located on federal land within the county to reimburse the county for
actual administrative and operational costs incurred by the county, in an amount not
to exceed $50,000, to participate in the preparation of an environmental impact
statement required with respect to the facility pursuant to the National
Environmental Policy Act of 1969, 42 U.S.C. §§ 4321 et seq. Under section 1: (1)
the applicant is authorized to requ ire that the county provide documentation of the
actual costs for which the county is seeking reimbursement; and (2) the county is
authorized to require the applicant to prepay the anticipat ed amount of such c osts,
with the county refunding the amount of any prepayment that exceeds the actual
costs for which the county is seeking reimbursement. Section 2.5 of this bill
authorizes the Director to condition approval of the application for the partial
abatement on the compliance of the applicant with the requirements of section 1.
Section 2.5 also prohibits a board of county commissioners from: (1) imposing
certain requirements for the applicant to obtain a special use permit for the facility
that would reasonably and foreseeably result in the development or operation of the
facility becoming financially or operationally impractical or impossible; or (2)
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applying to the facility any moratorium on the construction or operation of a
renewable energy facility.
Section 2 of this bill applies the definitions in existing law relating to the
partial abatement of certain taxes for certain renewable energy projects to the
provisions of section 1.
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 701A of NRS is hereby amended by
adding thereto a new section to read as follows:
1. The board of county commissioners of a county may
require an applicant for a partial abatement pursuant to this
section and NRS 701A.300 to 701A.390, inclusive, for a facility
located on federal land within the county to reimburse the county,
in an amo unt not to exceed $50,000, for the actual administrative
and operational costs incurred by the county for its involvement in
the process of preparing any environmental impact statement
required with respect to the facility pursuant to the National
Environmental Policy Act of 1969, 42 U.S.C. §§ 4321 et seq ,
unless the board of county commissioners has adopted any other
mechanism or fee structure to recover such costs.
2. An applicant for a partial abatement pursuant to this
section and NRS 701A.300 to 701A.390, inclusive, who is required
to pay a reimbursement to a county pursuant to subsection 1 may
require the county to provide documentation of the actual costs
incurred by the county for which the county is seeking
reimbursement pursuant to subsection 1.
3. A county requiring an applicant for a partial abatement
pursuant to this section and NRS 701A.300 to 701A.390, inclusive,
to pay a reimbursement to the county pursuant to subsection 1
may require the applicant to prepay the anticipated amount of the
reimbursement. If the amount of the actual costs incurred by the
county for which reimbursement is required pursuant to
subsection 1:
(a) Exceeds the amount of the prepayment, the applicant must
pay the county the difference between the prepayment and the
actual costs incurred by the county.
(b) Is less than the amount of the prepayment, the county must
refund to the applicant the difference between the actual costs
incurred by the county and the amount of the prepayment.
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4. For the purposes of this sec tion, unless the applicant and
the county agree otherwise, the provisions of subsection 1 apply to
a single facility, including, without limitation, any necessary
ancillary facilities or structures necessary to the operation of the
facility.
5. As used in this section, “facility” means a facility for the
generation of process heat from solar renewable energy, a
wholesale facility for the generation of electricity from renewable
energy, a facility for the storage of energy from renewable
generation or a h ybrid renewable generation and energy storage
facility in this State.
Sec. 2. NRS 701A.300 is hereby amended to read as follows:
701A.300 As used in NRS 701A.300 to 701A.390, inclusive,
and section 1 of this act, unless the context otherwise requires, the
words and terms defined in NRS 701A.305 to 701A.345, inclusive,
have the meanings ascribed to them in those sections.
Sec. 2.5. NRS 701A.365 is hereby amended to read as
follows:
701A.365 1. The Director, in consultation with the Office of
Economic Development, shall approve an application for a partial
abatement pursuant to NRS 701A.300 to 701A.390, inclusive, and
section 1 of this act if the Director, in consultation with the Office
of Economic Development, makes the following determinations:
(a) The applicant has executed an agreement with the Director
which must:
(1) State that the facility will, after the date on which the
abatement becomes effective, continue in operation in this State for
a period specified by the Director, which must be at least 10 years,
and will continue to meet the eligibility requirements for the
abatement; and
(2) Bind the successors in interest in the facility for the
specified period.
(b) The facility is registered pursuant to the laws of this State or
the applicant commits to obtain a valid business license and all other
permits required by the county, city or town in which the facility
operates.
(c) No funding is or will be provided by any govern mental
entity in this State for the acquisition, design or construction of the
facility or for the acquisition of any land therefor, except any private
activity bonds as defined in 26 U.S.C. § 141.
(d) Except as otherwise provided in paragraph (e), if the facility
will be located in a county whose population is 100,000 or more or a
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city whose population is 60,000 or more, the facility meets the
following requirements:
(1) There will be 75 or more full-time employees working on
the construction of the fac ility during the second quarter of
construction, including, unless waived by the Director for good
cause, at least 50 percent who are residents of Nevada;
(2) Establishing the facility will require the facility to make a
capital investment of at least $1 0,000,000 in this State in capital
assets that will be retained at the location of the facility until at least
the date which is 5 years after the date on which the abatement
becomes effective;
(3) The average hourly wage that will be paid by the facilit y
to its employees in this State is at least 110 percent of the average
statewide hourly wage, excluding management and administrative
employees, as established by the Employment Security Division of
the Department of Employment, Training and Rehabilitation on July
1 of each fiscal year; and
(4) Except as otherwise provided in subsection [6,] 7, the
average hourly wage of the employees working on the construction
of the facility will be at least 175 percent of the average statewide
hourly wage, excluding management and administrative employees,
as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:
(I) The employees working on the construction of the
facility must be provided a health insurance plan that is provided by
a third -party administrator and includes health insurance coverage
for dependents of the employees; and
(II) The cost of the benefits provided to the employees
working on the construction of the facility will meet the minimum
requirements for benefits established by the Director by regulation
pursuant to NRS 701A.390.
(e) If the facility will be located in a county whose population is
less than 100,000, in an area of a county whose population is
100,000 or more that is located within the geographic boundaries of
an area that is designated as rural by the United States Department
of Agriculture and at least 20 miles outside of the geographic
boundaries of an area designated as urban by the United S tates
Department of Agriculture, or in a city whose population is less than
60,000, the facility meets the following requirements:
(1) There will be 50 or more full-time employees working on
the construction of the facility during the second quarter of
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construction, including, unless waived by the Director for good
cause, at least 50 percent who are residents of Nevada;
(2) Establishing the facility will require the facility to make a
capital investment of at least $3,000,000 in this State in capital
assets that will be retained at the location of the facility until at least
the date which is 5 years after the date on which the abatement
becomes effective;
(3) The average hourly wage that will be paid by the facility
to its employees in this State is at least 110 percent of the average
statewide hourly wage, excluding management and administrative
employees, as established b y the Employment Security Division of
the Department of Employment, Training and Rehabilitation on July
1 of each fiscal year; and
(4) Except as otherwise provided in subsection [6,] 7, the
average hourly wage of the employees working on the construction
of the facility will be at least 175 percent of the average statewide
hourly wage, excluding management and administrative employees,
as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:
(I) The employees working on the construction of the
facility must be provided a health insurance plan that is provided by
a third -party administrator and includes health insurance coverage
for dependents of the employees; and
(II) The cost of the benefits provided to the employees
working on the construction of the facility will meet the minimum
requirements for benefits established by the Director by regulation
pursuant to NRS 701A.390.
(f) The financial benefits that will result to this State from the
employment by the facility of the residents of this State and from
capital investments by the facility in this State will exceed the loss
of tax revenue that will result from the abatement.
(g) The facility is consistent wit h the State Plan for Economic
Development developed by the Executive Director of the Office of
Economic Development pursuant to subsection 2 of NRS 231.053.
2. The Director shall not approve an application for a partial
abatement of the taxes imposed pur suant to chapter 361 of NRS
submitted pursuant to NRS 701A.360 by a facility for the generation
of process heat from solar renewable energy, a wholesale facility for
the generation of electricity from renewable energy, a facility for the
storage of energy from renewable generation or a hybrid renewable
generation and energy storage facility unless the application is
approved or deemed approved pursuant to this subsection. The
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board of county commissioners of a county must provide notice to
the Director that the board intends to consider an application and, if
such notice is given, must approve or deny the application not later
than 30 days after the board receives a copy of the application. The
board of county commissioners:
(a) Shall, in considering an app lication pursuant to this
subsection, make a recommendation to the Director regarding the
application;
(b) May, in considering an application pursuant to this
subsection, deny an application only if the board of county
commissioners determines, based on relevant information, that:
(1) The projected cost of the services that the local
government is required to provide to the facility will exceed the
amount of tax revenue that the local government is projected to
receive as a result of the abatement; or
(2) The projected financial benefits that will result to the
county from the employment by the facility of the residents of this
State and from capital investments by the facility in the county will
not exceed the projected loss of tax revenue that will re sult from the
abatement;
(c) Must not condition the approval of the application on a
requirement that the facility agree to purchase, lease or otherwise
acquire in its own name or on behalf of the county any
infrastructure, equipment, facilities or other property in the county
that is not directly related to or otherwise necessary for the
construction and operation of the facility; and
(d) May, without regard to whether the board has provided
notice to the Director of its intent to consider the application, make a
recommendation to the Director regarding the application.
If the board of county commissioners does not approve or deny
the application within 30 days after the board receives from the
Director a copy of the application, the application shall be deemed
approved.
3. If a board of county commissioners has approv ed or
recommended approval of an application pursuant to subsection 2,
or if the application has been deemed approved pursuant to
subsection 2, the board of county commissioners shall not:
(a) Require, or create or impose a requirement for, an
applicant to obtain a special use permit that would reasonably and
foreseeably result in the development or operation of the facility
becoming financially or operationally impractical or impossible;
or
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(b) Impose any moratorium that would prevent or prohibit the
construction or operation of the facility or apply any such existing
moratorium to the facility.
4. Notwithstanding the provisions of subsection 1, the Director,
in consultation with the Office of Economic Development, may, if
the Director, in consultation with the Office, determines that such
action is necessary:
(a) Approve an application for a partial abatement for a facility
that does not meet any requirement set forth in subparagraph (1) or
(2) of paragraph (d) of subsection 1 or subparagraph (1) or (2 ) of
paragraph (e) of subsection 1; [or]
(b) Add additional requirements that a facility must meet to
qualify for a partial abatement [.
4.] ; or
(c) Condition approval of an application for a partial
abatement for a facility located on federal land on the compliance
of the applicant with requirements adopted by a board of county
commissioners pursuant to section 1 of this act.
5. The Director shall cooperate with the Office of Economic
Development in carrying out the provisions of this section.
[5.] 6. The Director shall submit to the Office of Economic
Development an annual report, at such a time and containing such
information as the Office may require, regarding the partial
abatements granted pursuant to this section.
[6.] 7. The provisions of s ubparagraph (4) of paragraph (d) of
subsection 1 and subparagraph (4) of paragraph (e) of subsection 1
concerning the average hourly wage of the employees working on
the construction of a facility do not apply to the wages of an
apprentice as that term is defined in NRS 610.010.
[7.] 8. As used in this section, “wage” or “wages”:
(a) Means:
(1) The basic hourly rate of pay; and
(2) The amount of any hourly contribution made to a third -
party administrator pursuant to a pension plan or vacation plan
which is for the benefit of the employee.
(b) Except as otherwise provided in paragraph (a), does not
include t he amount of any health insurance plan, pension or other
bona fide fringe benefits which are a benefit to the employee.
Sec. 3. This act becomes effective on July 1, 2025, and expires
by limitation on June 30, 2049.
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