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AB 479 Nevada Assembly · 2025 Regular Session

Revises provisions relating to the taxation of agricultural real property. (BDR 32-426)

AB 479 adds "agrivoltaic purposes" to Nevada's definition of agricultural use for property tax purposes. This means land used for integrated solar energy production combined with crop or animal farming (agrivoltaics) will now qualify for the same 35% tax rate applied to traditional agricultural land. The bill directly affects landowners and developers using agrivoltaic systems by allowing them to apply for agricultural tax assessment instead of standard property taxes. It updates Nevada Revised Statute 361A.030 to define "agrivoltaic purposes" as solar and agriculture occurring together on the same land, with no change to the tax rate or assessment process.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by applying agricultural tax rate (35%) to agrivoltaic land, reducing property tax burden for landowners using integrated solar/farming systems.95% confidence ✓ EnergySupports EnergyBill provides tax incentive for agrivoltaics (solar + agriculture), directly promoting renewable energy infrastructure by classifying it as agricultural use for tax purposes.90% confidence
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
Jun 2025
Assembly Passage
Jun 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Mar 19, 2025 Signed Jun 10, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

Reprint 1 → As Enrolled · 4 edits · Jun 10, 2025
MODERATE
This bill formally adds 'agrivoltaic purposes' (solar energy combined with farming) to the definition of agricultural use in Nevada. This change allows land used for both solar production and farming to qualify for special agricultural tax assessments, provided the land was already approved for agricultural use before July 1, 2025. The bill also clarifies that properties with agrivoltaic systems receiving certain tax abatements cannot apply for these agricultural tax benefits.
Scope change
The scope of 'agricultural use' has expanded to explicitly include integrated solar energy production systems, whereas previously this specific combination was not defined under the agricultural tax classification.
DEFINITION

Added a new legal definition for 'agrivoltaic purposes' as a system where solar energy production and agricultural use occur in an integrated manner on the same land.

ELIGIBILITY

Established a specific eligibility window requiring land to be found as agricultural real property and qualified for assessment before July 1, 2025, to be eligible for agrivoltaic tax treatment.

REQUIREMENT

Created a prohibition preventing owners from applying for agricultural use assessments if the land includes agrivoltaic systems that are already receiving specific tax abatements for solar energy.

VALUATION

Mandated that the tax value of land used for agrivoltaic purposes must be calculated by considering the integrated use of the land for both agriculture and solar energy production.

Floor votes · Assembly May 27, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
14
Key actions
9
Committee
5
Jun 10, 2025
Signed into law
Approved by the Governor.
executive
Jun 4, 2025
Lower · Passed
In Assembly. To enrollment.
lower
Jun 2, 2025
Upper · Passed
Read third time. Passed. Title approved. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.
upper
Jun 1, 2025
Upper · Passed
From committee: Do pass. Placed on Second Reading File. Read second time.
upper
May 27, 2025
Assembly · Passed
Assembly Vote: pass (37-3)
assembly
May 27, 2025
Lower · Passed
From committee: Do pass, as amended. Placed on General File. Read third time. Passed, as amended. Title approved. (Yeas: 39, Nays: 3.) To Senate.
lower
Apr 24, 2025
Lower · Passed
From printer. To engrossment. Engrossed. First reprint. To committee.
lower
Apr 21, 2025
Lower · Passed
From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 151.) Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To printer.
lower
Mar 20, 2025
Lower · Passed
From printer. To committee.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.