Bill > AB479

This bill revises provisions related to the taxation of agricultural real property by introducing and defining the concept of "agrivoltaic purposes," which refers to a system where solar energy production and agricultural activities are integrated on the same piece of land. The bill establishes that land used for agrivoltaic purposes can be considered for agricultural use assessment, but only if the land was already classified as agricultural property before July 1, 2025. Specifically, the bill prohibits property owners from applying for agricultural use assessment if the land is used for agrivoltaic purposes and is simultaneously receiving a solar energy tax abatement. When determining the value of agricultural real property that includes agrivoltaic land, county assessors must now consider the integrated use of the land for both agricultural and solar energy production purposes. This legislation aims to provide a framework for assessing and taxing properties that combine agricultural activities with solar energy generation, recognizing the potential synergy between these two land uses while maintaining existing agricultural tax assessment principles.

Budget and Finance

Growth and Infrastructure (A)

https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12736/Overview