Energy Efficiency

Renewable Energy Tax Abatements

Statutory Authority

State Sales Tax Rate By County

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Tax Abatement Projects

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Rulemaking

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Renewable Energy Tax Abatements Application Process

  • Potential applicants will submit a pre-application form and an application packet for a partial abatement of taxes.
  • The pre-application form must be submitted no later than 6 months before the applicant’s anticipated first date of purchasing tangible personal property for the project.
  • Potential applicants may request the pre-application form from the Nevada State Office of Energy (NSOE) by sending an e-mail to lwalser@energy.nv.gov the subject line of “Pre-application Request” and providing a short description of the project. If the project description fits the facility defined in section six of the regulation; R094-10A, the potential pre-applicants will receive the instruction for filing pre-applications and pre-application form from the NSOE.
  • The facility owner, who has submitted a pre-application form and whose project is determined to be eligible for the renewable energy tax abatements, will receive a written notice and an application packet with filing instruction from the NSOE. The NSOE will also provide a copy of this written notice and the applicant's pre-application form to the governing body of each county, city or town in which the applicant’s project or facility will be located (please review R094-10A for further application processing information).

Questions related to the tax abatements process may be directed to:

  • The NSOE point of contact, Lorayn Walser at lwalser@energy.nv.gov or 775-687-1850 ext. 7308 for pre-application, application and pre and post hearing process questions.
  • The Nevada Department of Taxation point of contact, Ray Lummus at 775-684-2000 for sales and use tax related questions.
  • The Nevada Department of Taxation point of contact, Terry Rubald or Kelly Langley at 775-684-2100 for property tax related questions.

Important Notes

NOTE 1: A pre-application for the construction of a facility that was commenced after July 1, 2009, may be submitted at any time, but at least 15 business days before submission of the application (please allow at least ten weeks between the application filing with NSOE and the public hearing if the application is complete). After January 31, 2011, a pre-application must be submitted no later than six months before the applicant’s anticipated first date of purchasing tangible personal property for the project.

NOTE 2: A partial abatement of taxes approved by the NSOE director is prospective only and must not be applied retroactively to any tax imposed before the execution of the abatement agreement between the NSOE and the applicant

NOTE 3: (To Applicants or Potential Applicants):Pursuant to NRS 701A.360, the NSOE director is required to hold a public hearing on any abatement application. Due to this fact, abatement applications that are before the NSOE director are contested cases under Nevada's Administrative Procedures Act, NRS Chapter 233B. The Act prohibits members or employees of an agency assigned to render a decision or to make findings of fact and conclusions of law in a contested case from communicating, directly or indirectly, in connection with any issue of fact, with any person or party, nor, in connection with any issue of law, with any party or the party’s representative, except upon notice and opportunity to all parties to participate.

Please do not attempt to plead your case to the NSOE director or NSOE employees outside of the formal application process.

If you have questions of law related to the abatement process, the NSOE recommends that the applicants or potential applicants hire competent legal counsel to address such questions. NSOE employees will not provide legal advice on issues related to your filed or planned application as doing so could violate NRS 7.285, as well as NRS Chapter 233B.