Nevada Administrative Code

NAC 701A.200 LEED Rating System and Green Globes Rating System: Adoption by reference; review and effect of new or updated versions. (NRS 701A.100, 701A.110, § 15.5 of ch. 539, Stats. 2007) 1. Except as otherwise provided in NRS 701A.100, the LEED Rating System and the Green Glob…

NAC 701A.217 Equivalencies between LEED Rating System and Green Globes Rating System. (NRS 701A.100, 701A.110) For the purposes of determining whether a building or other structure is eligible for a partial tax abatement pursuant to NRS 701A.110 and NAC 701A.010 to 701A.290, incl…

NAC 701A.220 Registration application for partial tax abatement; issuance of project registration number upon approval; notification by Director grounds for denial of registration application. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) 1. The owner of a building or other stru…

NAC 701A.225 Director to establish fee for review and approval of registration application and application for certificate of eligibility. (NRS 701A.100, 701A.110) 1. An applicant shall pay to the Director a fee in the amount established by the Director for the review and approva…

NAC 701A.240 Submission of required application and documentation for extension; abandonment of application; issuance and contents of certificate of eligibility or certificate of ineligibility; effective date of abatement. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) 1. Within …

NAC 701A.260 Annual submission of determination of eligibility form; acknowledgment of continued qualification; duties of tax abatement coordinator for building or structure; suspension of certificate of eligibility; issuance of certificate of termination or reduction of eligibil…

NAC 701A.280 Duration of partial tax abatement based upon number of points awarded for energy conservation by Green Business Certification Inc. or Green Building Initiative. (NRS 701A.110) 1. If the Director issues a certificate of eligibility pursuant to NAC 701A.240 for a build…

NAC 701A.290 Waiver of requirements by Director. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) The Director may waive one or more of the requirements of NAC 701A.010 to 701A.290, inclusive, applicable to an applicant for a partial tax abatement if, in the judgment of the Directo…

NAC 701A.300 Definitions. (NRS 360.090, 701A.110) As used in NAC 701A.300 to 701A.370, inclusive, unless the context otherwise requires, the words and terms defined in NRS 701A.110 and NAC 701A.303 to 701A.350, inclusive, have the meanings ascribed to them in those sections. (Add…

NAC 701A.303 “Abatement” defined. (NRS 701A.110) “Abatement” means the partial abatement of certain property taxes authorized by NRS 701A.110. (Added to NAC by Office of Energy by R127-13, eff. 6-23-2014)

NAC 701A.307 “Abatement percentage” defined. (NRS 701A.110) “Abatement percentage” means the applicable percentage determined pursuant to paragraph (a) of subsection 5 of NRS 701A.110 for any eligible building or other structure. (Added to NAC by Office of Energy by R127-13, eff.…

NAC 701A.310 “Department” defined. (NRS 360.090, 701A.110) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008)

NAC 701A.320 “Eligible building or other structure” defined. (NRS 360.090, 701A.110) “Eligible building or other structure” means a building or other structure which the Director determines to be eligible for the abatement. (Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008; …

NAC 701A.350 “Net taxable value” defined. (NRS 360.090, 701A.110) “Net taxable value” means the taxable value of any property after deducting the taxable value of any portion of the property that is receiving any exemption from the taxable value otherwise determined pursuant to c…

NAC 701A.360 Duties of county tax receiver regarding property that includes eligible building or other structure. (NRS 360.090, 701A.110) 1. Upon receiving a certificate of eligibility for the abatement from the Director, a county tax receiver shall, with regard to the pertinent …

NAC 701A.370 Reports by county tax receiver. (NRS 360.090, 701A.110) A county tax receiver shall, not later than: 1. June 1 of each year, submit to the Department and each taxing entity a summary report of the total amount of property taxes subject to the abatement which are bill…

NAC 701A.500 Definitions. (NRS 701A.390) As used in NAC 701A.500 to 701A.660, inclusive, the words and terms defined in NRS 701A.300 to 701A.345, inclusive, and NAC 701A.505 to 701A.550, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Nev. Energy…

NAC 701A.505 “Abatement agreement” defined. (NRS 701A.390) “Abatement agreement” means an agreement executed by the Director and an applicant upon the issuance of a final decision by the Director that the applicant is eligible for a partial abatement of taxes. (Added to NAC by Ne…

NAC 701A.510 “Applicant” defined. (NRS 701A.390) “Applicant” means an owner who submits an application for a partial abatement of taxes. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014)

NAC 701A.515 “Application” defined. (NRS 701A.390) “Application” means an application for a partial abatement of taxes and includes, without limitation, the completed application form and all supporting documents. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010)

NAC 701A.520 “Facility” defined. (NRS 701A.390) “Facility” means: 1. A facility for the generation of electricity from renewable energy in this State. 2. A wholesale facility for the generation of electricity from renewable energy in this State. 3. A facility for the transmission…

NAC 701A.525 “Generating capacity” defined. (NRS 701A.390) “Generating capacity” means the nameplate capacity of a facility. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010)

NAC 701A.530 “Owner” defined. (NRS 701A.390) “Owner” means a person who holds an ownership interest in a project or facility or a possessory interest in public lands, or his or her successor in interest. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010)

NAC 701A.535 “Partial abatement of taxes” defined. (NRS 701A.390) “Partial abatement of taxes” means an abatement of a portion of: 1. Local sales and use taxes; 2. The property taxes imposed pursuant to chapter 361 of NRS; or 3. Both local sales and use taxes and the property tax…

NAC 701A.540 “Project” defined. (NRS 701A.390) “Project” means all the necessary purchasing and construction that will result in a facility for which an applicant applies for a partial abatement of taxes. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010)

NAC 701A.545 “Significant change” defined. (NRS 701A.390) “Significant change” means a substantial and material change in the size or scope of a project or facility from that described in an application and includes, without limitation: 1. A change of more than 10 percent in: (a)…

NAC 701A.550 “Wages” defined. (NRS 701A.390) “Wages” has the meaning ascribed to it in subsection 7 of NRS 701A.365. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014; R045-21, 4-11-2022)

NAC 701A.555 Submission of application. (NRS 701A.390) To apply for a partial abatement of taxes, an applicant must submit electronically an application to the Director on the form and in the manner prescribed by the Director. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. …

NAC 701A.560 Procedure upon receipt of application; provision of copies to local governments; amended application following substantive change. (NRS 701A.390) 1. The Director will assign an application filing number to an applicant not later than 2 business days after the Directo…

NAC 701A.565 Confidentiality of application and related information. (NRS 701A.390) 1. In accordance with the provisions of chapter 239 of NRS, all information relating to an application which is submitted to the Director and which is not otherwise declared by law to be confident…

NAC 701A.570 Fiscal note not to include information determined to be confidential. (NRS 701A.390) In preparing a fiscal note pursuant to NRS 701A.375, the Chief of the Budget Division of the Office of Finance and the Department of Taxation shall ensure that: 1. Any information in…

NAC 701A.575 Determination by board of county commissioners; processing of application. (NRS 701A.390) 1. The Director will issue a final decision denying an application for a partial abatement of property taxes imposed pursuant to chapter 361 of NRS if the Director receives from…

NAC 701A.580 Hearing on application; execution of abatement agreement upon determination of eligibility. (NRS 701A.390) 1. The Director will set a date for a hearing on an application upon receipt of: (a) The documents described in NAC 701A.570; and (b) Unless the application is …

NAC 701A.585 Parties to hearing; notice of intent to participate. (NRS 701A.390) 1. In addition to the applicant, any of the following persons or governmental entities may be a party to a hearing if the person or entity files a notice of intent to participate with the Director: (…

NAC 701A.590 Criteria for determining eligibility for priority of application. (NRS 701A.390) 1. In determining whether an applicant has established that he or she has made the capital investment required by subparagraph (2) of paragraph (d) of subsection 1 of NRS 701A.365 or sub…

NAC 701A.595 Final decision on eligibility; abatement to be prospective only. (NRS 701A.390) 1. If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of taxes, the final d…

NAC 701A.600 Reapplication after denial of application. (NRS 701A.390) If the Director issues a final decision denying an application for a partial abatement, the applicant whose application for a partial abatement has been denied may reapply for the partial abatement pursuant to…

NAC 701A.605 Qualification of tangible property for partial abatement of sales and use taxes. (NRS 701A.390) 1. If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of sa…

NAC 701A.610 Qualification of real and personal property for partial abatement of property taxes. (NRS 701A.390) If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of t…

NAC 701A.615 Duties of applicant: Keep certain records; payment of taxes abated resulting from noncompliance of applicant or other person working on project or facility. (NRS 701A.390) 1. An applicant who has executed an abatement agreement with the Director shall: (a) Keep or ca…

NAC 701A.620 Annual compliance report; extension of time to file; notice of compliance to certain governmental entities. (NRS 701A.390) 1. Each applicant who executes an abatement agreement with the Director shall file an annual compliance report with the Director on the form pre…

NAC 701A.625 Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit. (NRS 701A.390) 1. If, at any time or for any reason, the Director determines that an applicant has ceased to meet any eligibility requirement for a partial abatemen…

NAC 701A.630 Payment of taxes abated during period of noncompliance of project or facility with abatement agreement. (NRS 701A.390) 1. If the Director determines that a project or facility is not in compliance with the abatement agreement pursuant to NAC 701A.625, the applicant s…

NAC 701A.635 Attestation to documents by owner. (NRS 701A.390) The Director may require that any application, amendment, annual report or other document submitted to the Director be attested to by the owner. (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Off…

NAC 701A.640 Sale, assignment or transfer of interest in project or facility. (NRS 701A.390) 1. If an applicant intends to sell, assign or otherwise transfer all or some of the interest of the applicant in the project or facility, the applicant must: (a) If the sale, assignment o…

NAC 701A.645 Director to establish fee; administration of Renewable Energy Account. (NRS 701A.390, 701A.450) 1. The Director will establish, charge and collect a fee from each applicant who submits an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclu…

NAC 701A.650 Fees: Amounts; payment by applicant; review of amounts by Director; deposit and use. (NRS 701A.365, 701A.390) 1. An applicant shall pay to the Director the following fees: (a) For the review and approval of an application submitted pursuant to NRS 701A.360, $9,000. A…