AB 479
Revises provisions relating to the taxation of agricultural real property. (BDR 32-426)
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Bill overview
This bill modifies Nevada’s rules for taxing agricultural real property to include a new category: agrivoltaic properties. It defines ‘agrivoltaic purposes’ as land used for both solar energy production and agriculture simultaneously. The bill establishes that land used for agrivoltaic purposes can qualify for agricultural use assessment, but an owner cannot apply for this assessment if the solar energy production on the land is receiving tax abatements. It also updates the definition of ‘agricultural use’ to include agrivoltaic properties under certain conditions.
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Primary sponsor
Assembly Committee on Growth and Infrastructure
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