A.B. 479
- *AB479*
ASSEMBLY BILL NO. 479–COMMITTEE
ON GROWTH AND INFRASTRUCTURE
(ON BEHALF OF THE JOINT INTERIM STANDING COMMITTEE
ON GROWTH AND INFRASTRUCTURE)
MARCH 19, 2025
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Referred to Committee on Revenue
SUMMARY—Revises provisions relating to the taxation of
agricultural real property. (BDR 32-426)
FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: Yes.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
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 1
constitute agricultural and open-space real property as a separate class for taxation 2
purposes and provide a separate plan for the appraisal and valuation of such 3
property for assessment purposes. Existing law constitutes such property as a 4
separate class and provides for the partial deferred taxation of such property. (NRS 5
361A.090, 361A.280, 361A.283) Under existing law, an owner of real property 6
may file an application for agricultural use assessment with the county assessor or 7
the Department of Taxation, in certain circumstances, who, upon receipt of the 8
application, is required to make an independent determination of the use of the 9
owner’s property. (NRS 361A.100, 361A.110, 361A.120) Further, under existing 10
law, if the property is found to be agricultural real property, the county assessor is 11
required to determine the value for agricultural use and assess it for taxes to be 12
collected in the ensuing fiscal year at 35 percent of that value, utilizing certain 13
classifications of agricultural real property defined by the Nevada Tax Commission 14
determined on certain bases each year. (NRS 361A.130, 361A.140) This bill 15
establishes that agrivoltaic purposes is an agricultural use for the purposes of 16
determining the taxation of agricultural real property and defines the term 17
“agrivoltaic purposes” to mean a system under which solar energy production and 18
agricultural production, including crop or animal production, occurs in an 19
integrated manner on the same piece of land. 20
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- *AB479*
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 361A.030 is hereby amended to read as 1
follows: 2
361A.030 1. “Agricultural use” means the current 3
employment of real property as a business venture for profit, which 4
business produced a minimum gross income of $5,000 from 5
agricultural pursuits during the immediately preceding calendar year 6
by: 7
(a) Raising, harvesting and selling crops, fruit, flowers, timber 8
and other products of the soil; 9
(b) Feeding, breeding, management and sale of livestock, 10
poultry, or the produce thereof, if the real property used therefor is 11
owned or leased by the operator and is of sufficient size and 12
capacity to produce more than one-half of the feed required during 13
that year for the agricultural pursuit; 14
(c) Operating a feed lot consisting of at least 50 head of cattle or 15
an equivalent number of animal units of sheep or hogs, for the 16
production of food; 17
(d) Raising furbearing animals or bees; 18
(e) Dairying and the sale of dairy products; or 19
(f) Any other use determined by the Department to constitute 20
agricultural use if such use is verified by the Department. 21
The term includes every process and step necessary and incident 22
to the preparation and storage of the products raised on such 23
property for human or animal consumption or for marketing except 24
actual market locations. 25
2. As used in this section [, “current] : 26
(a) “Agrivoltaic purposes” means a system under which solar 27
energy production and agricultural production, including crop or 28
animal production, occurs in an integrated manner on the same 29
piece of land. 30
(b) “Current employment” of real property in agricultural use 31
includes: 32
[(a)] (1) Land lying fallow for 1 year as a normal and regular 33
requirement of good agricultural husbandry; 34
[(b)] (2) Land planted in orchards or other perennials prior to 35
maturity; [and 36
(c)] (3) Land leased or otherwise made available for use by an 37
agricultural association formed pursuant to chapter 547 of NRS [.] ; 38
and 39
(4) Land used for agrivoltaic purposes. 40
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