AN ACT relating to energy; authorizing the Director of the Office of Energy to accept new applications for property tax abatements for certain buildings and structures which meet certain energy efficiency standards; revising requirements for the Green Building Rating System adopted by the Director; revising the duration and amount of partial abatements that are available; requiring the Director to adopt certain regulations; and providing other matters properly relating thereto.
Sponsored By: Assembly Committee on Growth and Infrastructure
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 0 benefits, 2 costs, 4 mixed.
Existing buildings face added certification rules
Buildings using LEED Existing Buildings: Operations and Maintenance, or an equivalent, must qualify for the federal retrofit deduction under Section 179D(f). Zero-carbon status also requires net-zero carbon emissions; this rule excludes buildings that received abatements before July 1, 2021. Those earlier recipients must instead obtain recertification under the existing-building operations rating system or an equivalent. They must also meet their local new-building energy code or qualify for the federal retrofit deduction.
Stricter green standards for building owners
Nevada's rating system must match LEED or an equivalent and exclude standards present there for less than two years. Reasonable exceptions are allowed for site size. Buildings on the standard new-building path must beat the applicable energy code by 5% for silver, 10% for gold, or 15% for platinum; separate existing-building paths and pre-July 1, 2021 recipients are excluded. Buildings need resilience points: one for silver, two for gold, and three for platinum or zero carbon; pre-July 1, 2021 recipients are exempt. The Energy Director must define qualifying resilience credits, considering benefits to buildings, sites, and communities. Parking physically connected to and serving the building needs Parksmart certification for structures or SITES for lots, or equivalents, when owned or leased by the owner or a subsidiary.
Building owners can apply again
Nevada removes the July 1, 2021 application cutoff for green-building property-tax breaks. Eligible properties are nonresidential buildings and structures, not land or homes with up to four units. Except for state or locally owned buildings, government funding for acquisition, design, construction, renovation, or land blocks eligibility; private activity bonds do not. Owners cannot also receive other commercial property-tax abatements or exemptions under NRS 361.045–361.159. County boards have 30 days to act before approval is automatic; denial requires findings about local costs exceeding revenues or benefits not offsetting revenue losses. After state approval, owners have 48 months to prove silver-or-higher certification, with extensions for good cause; application fees cannot exceed processing costs.
Building owners must report and comply
Recipients must report total energy and water use annually to the Office of Economic Development throughout the tax break. The Energy Director can require more data and must report expected and actual energy and water savings. Failure to keep the required rating or recertification ends the break, but owners first receive notice and a reasonable chance to fix problems. Termination requires repayment of all tax relief received, plus interest at the monthly rate under NRS 99.040. Interest runs for each month from the end of the period the break would have continued until payment.
Building tax breaks have tiered limits
Building tax breaks exclude land taxes and taxes for public education. The general schedule, outside the existing-building operations rating path, lasts up to 10 years: 20% for silver, 25% for gold, and 35% for platinum. Buildings on that existing-building path without a pre-July 1, 2021 abatement get up to five years: 20% for silver, 25% for gold, 30% for platinum, or 35% for zero carbon. Buildings that received an abatement before July 1, 2021 get 5% annually for up to three years. The five-year and three-year schedules each have a $100,000 annual cap.
Owners can buy government building abatements
The Energy Director must create rules allowing state or local governments to assign approved building tax breaks for compensation. The receiving building must be in the same county and already approved for its own tax break. After assignment, it can claim both breaks.
Sponsors & Cosponsors
Sponsor
Assembly Committee on Growth and Infrastructure
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
(No further action taken.)
6/3/2025HouseRereferred to Committee on Ways and Means. Exemption effective. To committee.
4/15/2025HouseTaken from General File.
4/15/2025HouseRead second time.
4/15/2025HouseFrom committee: Do pass.
4/14/2025HouseNotice of eligibility for exemption.
4/10/2025HouseFrom printer. To committee.
3/26/2025HouseRead first time. Referred to Committee on Growth and Infrastructure. To printer.
3/24/2025House
Bill Text
As Introduced
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