NAC: CHAPTER 701A - ENERGY-RELATED TAX INCENTIVES

[Rev. 1/16/2026 9:23:45 AM]

CHAPTER 701A - ENERGY-RELATED TAX INCENTIVES

[NAC-701A Revised Date: 11-25]

GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES

701A.010 Definitions.

701A.030 “Building or other structure” defined.

701A.050 “Director” defined.

701A.060 “Funding” defined.

701A.067 “Green Globes Rating System” defined.

701A.069 “Historical baseline” defined.

701A.070 “LEED” defined.

701A.080 “LEED accredited professional” defined.

701A.130 “LEED Rating System” defined.

701A.150 “Partial tax abatement” defined.

701A.190 “Significant change in the scope of the project” defined.

701A.200 LEED Rating System and Green Globes Rating System: Adoption by reference; review and effect of new or updated versions.

701A.217 Equivalencies between LEED Rating System and Green Globes Rating System.

701A.220 Registration application for partial tax abatement; issuance of project registration number upon approval; notification by Director grounds for denial of registration application.

701A.225 Director to establish fee for review and approval of registration application and application for certificate of eligibility.

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.

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 eligibility.

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.

701A.290 Waiver of requirements by Director.

GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT

701A.300 Definitions.

701A.303 “Abatement” defined.

701A.307 “Abatement percentage” defined.

701A.310 “Department” defined.

701A.320 “Eligible building or other structure” defined.

701A.350 “Net taxable value” defined.

701A.360 Duties of county tax receiver regarding property that includes eligible building or other structure.

701A.370 Reports by county tax receiver.

RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES

701A.500 Definitions.

701A.505 “Abatement agreement” defined.

701A.510 “Applicant” defined.

701A.515 “Application” defined.

701A.520 “Facility” defined.

701A.525 “Generating capacity” defined.

701A.530 “Owner” defined.

701A.535 “Partial abatement of taxes” defined.

701A.540 “Project” defined.

701A.545 “Significant change” defined.

701A.550 “Wages” defined.

701A.555 Submission of application.

701A.560 Procedure upon receipt of application; provision of copies to local governments; amended application following substantive change.

701A.565 Confidentiality of application and related information.

701A.570 Fiscal note not to include information determined to be confidential.

701A.575 Determination by board of county commissioners; processing of application.

701A.580 Hearing on application; execution of abatement agreement upon determination of eligibility.

701A.585 Parties to hearing; notice of intent to participate.

701A.590 Criteria for determining eligibility for priority of application.

701A.595 Final decision on eligibility; abatement to be prospective only.

701A.600 Reapplication after denial of application.

701A.605 Qualification of tangible property for partial abatement of sales and use taxes.

701A.610 Qualification of real and personal property for partial abatement of property taxes.

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.

701A.620 Annual compliance report; extension of time to file; notice of compliance to certain governmental entities.

701A.625 Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit.

701A.630 Payment of taxes abated during period of noncompliance of project or facility with abatement agreement.

701A.635 Attestation to documents by owner.

701A.640 Sale, assignment or transfer of interest in project or facility.

701A.645 Director to establish fee; administration of Renewable Energy Account.

701A.650 Fees: Amounts; payment by applicant; review of amounts by Director; deposit and use.

701A.655 Petition for adoption, filing, amendment or repeal of regulation: Filing; contents; action by Director.

701A.660 Petition for declaratory order or advisory opinion: Filing; contents; action by Director.

RENEWABLE ENERGY ACCOUNT: REPAYMENT OF LOAN MADE TO OFFICER OR EMPLOYEE OF THE STATE

701A.700 Definitions.

701A.710 “Account” defined.

701A.720 “Director” defined.

701A.730 “Participant” defined.

701A.735 Use of money in Account.

701A.740 Agreement with Director; provision of certain information for payroll deduction.

701A.750 Repayment; suspension of payments under certain circumstances; unpaid balance due upon separation from service.

GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES

NAC 701A.010 Definitions. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) As used in NAC 701A.010 to 701A.290, inclusive, unless the context otherwise requires, the words and terms defined in NAC 701A.030 to 701A.190, inclusive, have the meanings ascribed to them in those sections.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

NAC 701A.030 “Building or other structure” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Building or other structure” means an improvement on real property that is being considered for or has been granted certification by Green Business Certification Inc. or the Green Building Initiative. The term does not include an improvement on real property the principal use of which is as a parking facility for vehicles.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

NAC 701A.050 “Director” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Director” means the Director of the Office of Energy within the Office of the Governor.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

NAC 701A.060 “Funding” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Funding” includes, without limitation, equity, any form of indebtedness, any grant, any gift or anything else of value.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

NAC 701A.067 “Green Globes Rating System” defined. (NRS 701A.100, 701A.110) “Green Globes Rating System” means the Green Globes Green Building Rating System developed by the Green Building Initiative and adopted for use in this State by the Director pursuant to NAC 701A.200.

(Added to NAC by Office of Energy by R127-13, eff. 6-23-2014; A by R128-18, 1-30-2019)

NAC 701A.069 “Historical baseline” defined. (NRS 701A.110) “Historical baseline” means an average of the site energy data for a building or other structure calculated using total annual energy consumption from 3 years out of the 5 years immediately preceding the date on which the registration application was submitted pursuant to NRS 701A.110 and NAC 701A.220, normalized for climate, building use and occupancy.

(Added to NAC by Office of Energy by R128-18, eff. 1-30-2019)

NAC 701A.070 “LEED” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED” means Leadership in Energy and Environmental Design.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

NAC 701A.080 “LEED accredited professional” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED accredited professional” means a person who holds a LEED Accredited Professional Certificate issued by the U.S. Green Building Council.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

NAC 701A.130 “LEED Rating System” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED Rating System” means the LEED Green Building Rating System developed by the U.S. Green Building Council, administered by Green Business Certification Inc. and adopted for use in this State by the Director pursuant to NAC 701A.200.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R128-18, 1-30-2019)

NAC 701A.150 “Partial tax abatement” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Partial tax abatement” means a partial abatement from the taxes imposed on real property by chapter 361 of NRS.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

NAC 701A.190 “Significant change in the scope of the project” defined. (NRS 701A.100, 701A.110, § 15.5 of ch. 539, Stats. 2007) “Significant change in the scope of the project” means any change in the scope of a project which would result in a change in the duration or amount of the partial tax abatement being sought.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

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 Globes Rating System are hereby adopted by reference for use in this State with regard to certain buildings or other structures for the purposes of determining eligibility for partial tax abatements pursuant to NRS 701A.110.

2. If the U.S. Green Building Council adopts a new or updated version of the LEED Rating System after December 4, 2007, the Director will determine whether the new or updated version is appropriate for use in this State and, if the Director determines that the new or updated version:

(a) Is appropriate for use in this State:

(1) The new or updated version becomes effective on such a date as may be determined by the Director; and

(2) The Director will post a notice of approval, a copy of the new or updated version and the effective date thereof at the State Library, Archives and Public Records and the Office of Energy, and on the Internet website of the Office of Energy; or

(b) Is not appropriate for use in this State, the version of the LEED Rating System that was most recently adopted by the Director or determined to be appropriate for use in this State pursuant to this section continues to be effective.

3. If the Green Building Initiative adopts a new or updated version of the Green Globes Rating System after June 23, 2014, the Director will determine whether the new or updated version is appropriate for use in this State and, if the Director determines that the new or updated version:

(a) Is appropriate for use in this State:

(1) The new or updated version becomes effective on such a date as may be determined by the Director; and

(b) Is not appropriate for use in this State, the version of the Green Globes Rating System that was most recently adopted by the Director or determined to be appropriate for use in this State pursuant to this section continues to be effective.

4. A copy of the LEED Rating System is available free of charge on the Internet website of the U.S. Green Building Council.

5. A copy of the Green Globes Rating System is available free of charge on the Internet website of the Green Building Initiative.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R128-18, 1-30-2019)

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, inclusive:

1. A rating of Two Green Globes under the Green Globes Rating System shall be deemed to be equivalent to the silver level of the LEED Rating System.

2. A rating of Three Green Globes under the Green Globes Rating System shall be deemed to be equivalent to the gold level of the LEED Rating System.

3. A rating of Four Green Globes under the Green Globes Rating System shall be deemed to be equivalent to the platinum level of the LEED Rating System.

(Added to NAC by Office of Energy by R127-13, eff. 6-23-2014; A by R128-18, 1-30-2019)

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 structure, or any other person acting on behalf of the owner, who, with respect to a project involving the building or other structure, wishes to apply to the Director pursuant to this chapter and NRS 701A.110 for a partial tax abatement must, within 120 days after registering the project with Green Business Certification Inc. or the Green Building Initiative, as applicable, submit to the Office of Energy a completed registration application on a form prescribed by the Director and such documentation as the Director may require to determine whether the applicant is eligible for the partial tax abatement.

2. Not later than 120 days after receiving the completed registration application and all documentation required pursuant to subsections 1 and 3, as applicable, the Director will determine whether the applicant is eligible for a partial tax abatement. If the Director determines that the applicant is eligible for a partial tax abatement, he or she will issue the project a project registration number and forward a copy of the application and notice of the approval of the application to the applicant and the persons and entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110.

3. In addition to any other requirement set forth in this section, the applicant must:

(a) Identify any information included in the application which the applicant considers to be confidential;

(b) If the applicant is applying for a partial tax abatement involving an existing building or other structure, submit with the application such information and documentation as is necessary to substantiate the historical baseline of the site energy data for the building or other structure;

(d) Utilize an independent third party to prepare an energy model, commissioning report and energy audit, as applicable, and submit the model, report and audit, as applicable, with the application; and

(e) If the applicant is seeking to qualify for a partial tax abatement under the Green Globes Rating System, utilize a third-party assessor assigned by the Green Building Initiative to review and verify the information submitted by the applicant as part of the application and approve the project for the purposes of obtaining certification by the Green Building Initiative.

4. The Director will not accept a registration application pursuant to this section for a building or other structure that on the date the registration application is submitted has been certified by Green Business Certification Inc. or the Green Building Initiative.

5. The Director will not register a project if a complete registration package, including a complete registration application and all required documentation, has not been submitted for that project. If any items are identified as missing from the registration package upon its initial submission, the Director will not register the project unless the complete registration application and all required documentation is submitted within 30 days after the initial submission of the registration package.

6. The Director will not grant:

(a) More than one partial tax abatement per parcel;

(b) A partial tax abatement on a parcel which was previously subject to a partial tax abatement;

(c) More than one partial tax abatement on a building or other structure, even if the building or other structure occupies more than one parcel; and

(d) A partial tax abatement on a building or other structure which was previously subject to a partial tax abatement.

7. The Director may deny a registration application submitted pursuant to this section for any failure to comply with the provisions of this chapter.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

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 approval of:

(a) A registration application submitted pursuant to NRS 701A.110 and NAC 701A.220; and

(b) An application for a certificate of eligibility submitted pursuant to NAC 701A.240.

2. An applicant shall pay the fees required by subsection 1 concurrently with the submission of the applicable application or form. The Director will not approve an application or form for which the fee has not been timely paid pursuant to this subsection.

3. The Director will:

(a) Establish the amount of each fee required by subsection 1 in an amount that is sufficient to reimburse the actual cost to the Office of Energy of carrying out the duties described in subsection 1.

(b) Review each fee required by subsection 1 on or before December 31 of each even-numbered year to ensure that the amount of the fee reflects the actual cost to the Office of Energy in carrying out the duties described in subsection 1.

4. The fees collected pursuant to subsection 1 must be deposited by the Director into an interest-bearing account. The money deposited pursuant to this subsection and any interest earned on such money must be used only to pay the costs incurred by the Office of Energy in carrying out the duties described in subsection 1.

(Added to NAC by Office of Energy by R127-13, eff. 6-23-2014; A by R128-18, 1-30-2019)

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 48 months after a registration application for a partial tax abatement is submitted to the Director pursuant to NAC 701A.220, or within such time as the Director, for good cause shown, extends the deadline, the applicant must submit to the Director:

(a) An application for a certificate of eligibility on a form prescribed by the Director, which must be accompanied by:

(1) If the applicant is seeking a certificate of eligibility with respect to a retrofit or improvement project involving an existing building or other structure, all invoices reflecting the cost of improvements to the existing building or other structure;

(2) Proof that the building or other structure:

(I) Meets the silver level or higher of the LEED Rating System; or

(II) Obtains a rating of Two Green Globes or higher under the Green Globes Rating System;

(3) A statement from the applicant identifying the energy improvements that were implemented after the time period used to calculate the historical baseline of the site energy data for the building or other structure submitted by the applicant as part of the registration application for a partial tax abatement but before the submission of the application for a certificate of eligibility;

(4) If the applicant was required to utilize a third-party assessor pursuant to paragraph (e) of subsection 3 of NAC 701A.220, a copy of the final report and findings of the third-party assessor as the result of the assessment conducted pursuant to that paragraph; and

(5) Such other documentation as the Director may require to determine whether the applicant is eligible for the partial tax abatement; or

(b) An application to extend the period for submitting the information and documentation required by paragraph (a).

2. If an applicant has not complied with the requirements of subsection 1, the Director will consider the application abandoned and notify the applicant and the persons and entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110.

3. If an applicant submits a separate registration application pursuant to NAC 701A.220 for one or more buildings or other structures that are part of a single, cohesive property with a single shared primary function, the number of points awarded under the LEED Rating System or Green Globes Rating System, as applicable, to each building or other structure for which a separate registration application is submitted:

(a) Must be calculated using an energy score for that building or other structure; and

(b) Must not be calculated using an energy score for the entire project.

4. If the Director, after reviewing the information and documentation submitted by the applicant, concludes that the building or other structure is eligible for a partial tax abatement, the Director will, not later than 120 days after receiving that information and documentation, issue a certificate of eligibility for the abatement and provide a copy to the applicant and the persons and entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110.

5. The certificate of eligibility will include the duration and annual percentage of the partial tax abatement as provided in NAC 701A.280 and subsection 5 of NRS 701A.110, and identify each building or other structure to which the abatement should be applied. The Director may indicate that the abatement should be applied to an ancillary structure if the ancillary structure was specified in the application. The Director will include as part of the certificate of eligibility his or her findings of fact, conclusions of law and order explaining the reasons for issuing the certificate.

6. If the Director, after reviewing the information and documentation submitted by the applicant, concludes that the building or other structure is not eligible for a partial tax abatement, the Director will, not later than 120 days after receiving that information and documentation, issue a certificate of ineligibility for the abatement and provide a copy to the applicant and the persons and entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110. The Director will include as part of the certificate of ineligibility his or her findings of fact, conclusions of law and order explaining the reasons for issuing the certificate of ineligibility.

7. If a certificate of eligibility is issued:

(a) On or after July 1 and on or before March 31 of a fiscal year, the abatement becomes effective on July 1 of the immediately following fiscal year. The Director will not issue a certificate of eligibility on or before March 31 of a fiscal year with respect to an application that is not submitted to the Director on or before December 1 of that fiscal year.

(b) On or after April 1 and on or before June 30 of a fiscal year, the abatement becomes effective on July 1 of the fiscal year next following the immediately following fiscal year.

8. A certificate of eligibility or a certificate of ineligibility issued pursuant to this section is a final order of the Director for purposes of judicial review.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

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 eligibility. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007)

1. After a certificate of eligibility has been issued pursuant to NAC 701A.240 and until the term of the abatement expires, the owner of the building or other structure to which the certificate of eligibility relates shall annually, on or before the anniversary date of the issuance of the certificate of eligibility, submit to the Director a determination of eligibility form. Except as otherwise provided in subsection 2, beginning on the second year of the abatement and until the term of the abatement expires, the form must be accompanied by an energy efficiency report. The form and energy efficiency report must contain such information and be accompanied by such supporting documentation as the Director may require to determine whether the building or other structure to which the certificate of eligibility relates continues to be eligible for the partial tax abatement to which the certificate of eligibility relates.

2. The energy efficiency report required by subsection 1 must consist of an update and analysis by a third party comparing the present energy performance of the building or other structure with the energy performance documented in the original energy model, commissioning report and energy audit submitted with the application for a certificate of eligibility. The Director may exempt the owner of a building or other structure for which a certificate of eligibility has been issued pursuant to NAC 701A.240 from the requirement to submit an energy efficiency report for a project beginning with the third year of the partial tax abatement if the owner can demonstrate that the project has sustained or improved upon the Energy Star Rating or equivalent rating that was achieved by the project at the time the partial tax abatement was awarded.

3. If, after reviewing the information and documentation submitted pursuant to subsection 1, the Director determines that the building or other structure continues to qualify for the level of certification for which the partial tax abatement was issued, the Director will provide an acknowledgment of that continued qualification to the owner of the building or other structure and the persons and entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110.

4. After a certificate of eligibility has been issued pursuant to NAC 701A.240, the tax abatement coordinator for a building or other structure to which the certificate of eligibility relates shall:

(a) Notify the Director if the building or other structure is sold during the term of the partial tax abatement; and

(b) Provide the buyer of the building or other structure with written notice of the certificate of eligibility and a copy of the statutes and regulations regarding the owner’s rights and responsibilities relating to the certificate of eligibility.

5. Upon determining that the parcel on which the building or other structure is located is receiving another abatement or exemption pursuant to NRS 361.045 to 361.159, inclusive, or chapter 701A of NRS from the taxes imposed on real property by chapter 361 of NRS, the Director will notify the owner of the building or other structure and the Department of Taxation in writing that the certificate of eligibility relating to the building or other structure has been suspended, and indicate the term of the suspension.

6. Upon determining that the building or other structure may have ceased to qualify for the level of certification for which the partial tax abatement was issued, or that the owner of the building or other structure may have failed to comply with any conditions imposed by the Director in issuing the partial tax abatement, the Director will notify the owner of the building or other structure of the findings of the Director and provide the owner a reasonable opportunity to cure any noncompliance issues included in the findings. If the owner fails to cure the noncompliance issues within the time or in accordance with the terms provided by the Director, the Director will issue a certificate of termination or reduction of eligibility, including his or her findings of fact, conclusions of law and order, which declares that the building or other structure has ceased to meet the standard upon which the certificate of eligibility was based, specifies the areas of noncompliance, and terminates the partial tax abatement or reduces the partial tax abatement to the level of certification for which the building or other structure qualifies. The Director will provide a copy of the certificate of termination or reduction of eligibility to the owner of the building or other structure and the persons and entities described in paragraph (b) of subsection 7 of NRS 701A.110.

7. A certificate of termination or reduction of eligibility issued pursuant to this section is a final order of the Director for purposes of judicial review.

8. For the purposes of this section:

(a) On or before the date of submission to the Director of proof that a building or other structure meets the equivalent of the silver level or higher of the LEED Rating System or the rating of Two Green Globes or higher under the Green Globes Rating System, the applicant for a partial tax abatement shall designate a tax abatement coordinator for the building or other structure, and submit the name and address of the tax abatement coordinator to the Director; and

(b) Within 60 days after:

(1) The sale or other transfer of ownership of the building or other structure during the term of the partial tax abatement, the purchaser or other transferee shall designate a tax abatement coordinator for the building or other structure, and submit the name and address of the tax abatement coordinator to the Director; and

(2) The designation of any successor tax abatement coordinator for the building or other structure during the term of the partial tax abatement, the successor shall submit his or her name and address to the Director.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

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 building or other structure that is registered with the Director as a new construction project and that meets the equivalent of the silver level or higher under the LEED Rating System, or the equivalent of the rating of Two Green Globes or higher under the Green Globes Rating System, the Director will set the duration of the partial tax abatement for the building or other structure based upon the number of points awarded by Green Business Certification Inc. or the Green Building Initiative, as applicable, for energy conservation in the Optimize Energy Performance credit or Energy Performance section under the LEED Rating System or Green Globes Rating System, as applicable, as provided in the following table:

LEED or Green Globes Certification Level

5-6 points in the Optimize Energy Performance credit category (LEED) or 28-35 points in the Energy Performance section (Green Globes)

7 points in the Optimize Energy Performance credit category (LEED) or 36-39 points in the Energy Performance section (Green Globes)

8-10 points in the Optimize Energy Performance credit category (LEED) or 40-51 points in the Energy Performance section (Green Globes)

11-12 points in the Optimize Energy Performance credit category (LEED) or 52-63 points in the Energy Performance section (Green Globes)

13-14 points in the Optimize Energy Performance credit category (LEED) or 64-75 points in the Energy Performance section (Green Globes)

15-16 points in the Optimize Energy Performance credit category (LEED) or 76-91 points in the Energy Performance section (Green Globes)

17-21 points in the Optimize Energy Performance credit category (LEED) or 92-100 points in the Energy Performance section (Green Globes)

Silver level or Two Green Globes

25 percent

abatement

for 3 years

25 percent

abatement

for 4 years

25 percent abatement for 6 years

25 percent

abatement

for 7 years

25 percent

abatement

for 8 years

25 percent

abatement

for 9 years

25 percent

abatement

for 10 years

Gold level or Three Green Globes

25 percent

abatement

for 3 years

30 percent

abatement

for 4 years

30 percent abatement for 6 years

30 percent

abatement

for 7 years

30 percent

abatement

for 8 years

30 percent

abatement

for 9 years

30 percent

abatement

for 10 years

Platinum level or Four Green Globes

25 percent

abatement

for 3 years

30 percent

abatement

for 4 years

30 percent abatement for 6 years

35 percent

abatement

for 7 years

35 percent

abatement

for 8 years

35 percent

abatement

for 9 years

35 percent

abatement

for 10 years

2. If the Director issues a certificate of eligibility pursuant to NAC 701A.240 for a building or other structure that registered with the Director as a project for the retrofitting or improvement of an existing building and that meets the equivalent of the silver level or higher under the LEED Rating System, or the equivalent of the rating of Two Green Globes or higher under the Green Globes Rating System, the Director will set the duration of the partial tax abatement for the building or other structure based upon the number of points awarded by Green Business Certification Inc. or the Green Building Initiative, as applicable, for energy conservation in the Optimize Energy Performance credit or Energy Consumption section under the LEED Rating System or Green Globes Rating System, as applicable, as provided in the following table:

LEED or Green Globes Certification Level

5-6 points in the Optimize Energy Performance credit category (LEED) or 40-47 points in the Energy Consumption section (Green Globes)

7-10 points in the Optimize Energy Performance credit category (LEED) or 48-55 points in the Energy Consumption section (Green Globes)

11 or more points in the Optimize Energy Performance credit category (LEED) or 56 or more points in the Energy Consumption section (Green Globes)

Silver level or Two Green Globes

25 percent

abatement

for 5 years

25 percent

abatement

for 5 years

25 percent

abatement

for 5 years

Gold level or Three Green Globes

25 percent

abatement

for 5 years

30 percent

abatement

for 5 years

30 percent

abatement

for 5 years

Platinum level or Four Green Globes

25 percent

abatement

for 5 years

30 percent

abatement

for 5 years

35 percent

abatement

for 5 years

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; R128-18, 1-30-2019)

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 Director, the failure to waive the requirement would produce an unjust result.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R128-18, 1-30-2019)

GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT

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.

(Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014)

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. 6-23-2014)

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; A by Office of Energy by R127-13, 6-23-2014)

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 chapter 361 of NRS.

(Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008)

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 parcel or other taxable unit of property that includes an eligible building or other structure:

(a) Obtain from the county assessor or the Department, as applicable, the following information:

(1) The net taxable value of all the land and of each improvement on the land that comprises the property;

(2) The abatement percentage certified by the Director for each eligible building or other structure; and

(3) The percentage of the net taxable value of each eligible building or other structure which is subject to the abatement.

(b) Calculate the percentage of the total net taxable value of the property attributable to:

(1) Each eligible building or other structure;

(2) Each building or other structure which is not eligible for the abatement; and

(3) The land that comprises the property.

Ê The sum of the percentages determined pursuant to this paragraph must equal 100 percent.

(1) Multiplying the percentage of the total net taxable value of the property attributable to the building or other structure, as determined pursuant to subparagraph (1) of paragraph (b), by the abatement percentage certified for the building or other structure by the Director; and

(2) Multiplying the result determined pursuant to subparagraph (1) by the percentage of the net taxable value of the building or other structure which is subject to the abatement, as indicated pursuant to subparagraph (3) of paragraph (a).

(d) Calculate the weighted average abatement percentage for the property by adding all the weighted abatement percentages determined for the property pursuant to paragraph (c).

(e) Calculate the applicable abatement and net tax due for each category of taxing entity listed on the tax bill for the property, other than any category of taxing entity on behalf of which any taxes imposed for public education are being billed, as follows:

(1) The applicable abatement must be determined by multiplying the weighted average abatement percentage for the property determined pursuant to paragraph (d) by the total amount of tax due to the taxing entity after the application of any partial abatement of taxes required by NRS 361.4722 or 361.4724; and

(2) The net tax due must be determined by subtracting the applicable abatement determined pursuant to subparagraph (1) from the total amount of tax due to the taxing entity after the application of any partial abatement of taxes required by NRS 361.4722 or 361.4724.

(f) Calculate:

(1) The total abatement for the property by adding all the sums determined for the property pursuant to subparagraph (1) of paragraph (e); and

(2) The total net tax due for the property by adding all the sums determined for the property pursuant to subparagraph (2) of paragraph (e).

(g) Allocate the total abatement for the property among the eligible buildings and other structures by:

(1) Dividing the weighted abatement percentage for each eligible building or other structure determined pursuant to paragraph (c) by the weighted average abatement percentage for the property determined pursuant to paragraph (d); and

(2) Multiplying the result determined pursuant to subparagraph (1) by the total abatement for the property determined pursuant to subparagraph (1) of paragraph (f).

Ê The sum of all the amounts allocated pursuant to this paragraph must equal the total abatement for the property determined pursuant to subparagraph (1) of paragraph (f).

2. A county tax receiver may use a worksheet provided by the Department to facilitate the calculations required by this section.

3. For the purposes of this section:

(a) The abatement applies to:

(1) Zero percent of the net taxable value of any land; and

(2) Zero percent of the net taxable value of any building or other structure that is not eligible for the abatement.

(b) The abatement percentage for any land and for any building or other structure that is not eligible for the abatement is zero percent.

(c) The weighted abatement percentage for any land and for any building or other structure that is not eligible for the abatement is zero percent.

(Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014)

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 billed on behalf of each taxing entity for the current tax year for property on the unsecured tax roll. The report must separately state for each taxing entity:

(a) The total number of parcels or other taxable units of property subject to the abatement for which the property taxes were billed;

(b) The total amount of the property taxes that would have been billed if not for the application of the abatement;

(d) The total amount of property taxes actually billed.

2. September 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 billed on behalf of each taxing entity for the current tax year for property on the secured tax roll. The report must separately state for each taxing entity:

(a) The total number of parcels or other taxable units of property subject to the abatement for which the property taxes were billed;

(b) The total amount of the property taxes that would have been billed if not for the application of the abatement;

(d) The total amount of property taxes actually billed.

(Added to NAC by Tax Comm’n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014)

RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES

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 Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R064-13, 12-23-2013; R065-13, 2-26-2014; R045-21, 4-11-2022)

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 Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014)

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 of electricity if:

(a) The facility is interconnected to a facility described in subsection 1 or 2; or

(b) The facility contributes to the capability of the electrical grid to accommodate and transmit electricity produced from a facility described in subsection 1 or 2.

4. A facility for the generation of process heat from solar renewable energy in this State.

5. A facility for the storage of energy from renewable generation or a hybrid renewable generation and energy storage facility.

(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.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 taxes imposed pursuant to chapter 361 of NRS,

Ê authorized by NRS 701A.360 and approved by the Director in a final decision issued pursuant to NAC 701A.580.

(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.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) The size or location of the land on which the project or facility is located;

(b) The size of a building or ancillary structure;

(c) The generating capacity of the facility or the output capacity for a facility for the generation of process heat from solar renewable energy;

(d) The estimated cost of any building or ancillary structure or other property to which the partial abatement of taxes would be applicable;

(e) The amount of the partial abatement of taxes which the applicant is seeking; and

(f) The ownership of or any ownership interest in the project or facility.

2. A substantial and material change in the schedule or ability to meet the time commitments established in the application.

3. Any similar substantial and material change in the information upon which an applicant relies in establishing eligibility 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.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. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014)

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 Director receives the completed application. The application filing number must appear on all correspondence and other documents related to the application which are submitted by the applicant to the Director.

2. The application filing number of an application expires if the application is rejected by the Director.

3. Upon receipt of an application, the Director will review the application for timeliness and completeness. An application is timely filed if the Director receives a completed application on or before the date on which commercial operation of the facility will commence. If the Director determines that an application is not timely filed and the Director determines that the application was filed in bad faith or that the timing of the filing frustrates the purposes of NAC 701A.500 to 701A.660, inclusive, the Director may reject the application. If the Director rejects an application pursuant to this subsection, the Director will provide written notice of the rejection to the applicant. The Director is not required to expedite the processing of any application which is not timely filed. If the Director determines that an application is incomplete, the Director will provide written notice to the applicant that the application is incomplete and will identify in the notice the information which is necessary to complete the application. An applicant shall, not later than 10 business days after the receipt of a notice that an application is incomplete, provide to the Director the information necessary to complete the application. If the applicant does not provide the information within the specified period, the Director will reject the application and provide written notice of the rejection to the applicant.

4. After submitting an application pursuant to NAC 701A.555, the applicant may submit a copy of the application to the board of county commissioners of the county in which the project or facility is proposed for location.

5. In addition to the requirements of subsection 3 of NRS 701A.360, the Director will provide a copy of the application to the governing body of each city or town in which the project or facility is proposed for location.

6. An applicant shall, not later than 15 business days after any substantive change to the information provided in an application, submit an amended application. The Director will provide a copy of the amended application in accordance with subsection 5 of this section and subsection 3 of NRS 701A.360.

(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.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 confidential is a public record. If an applicant believes that information contained in the application is confidential and should be redacted and protected from publication, the applicant must:

(a) Submit with the original application a redacted copy of the application which clearly identifies each item in the application that the applicant believes is confidential and should be redacted and protected from publication; and

(b) Provide for each identified item a citation to the legal authority for and argument as to why the particular item is confidential and should be redacted and protected from publication.

2. As soon as practicable after receipt of copies of the original and redacted applications, the Director will, for each individual item which the applicant believes is confidential and should be redacted and protected from publication:

(a) Make a determination as to whether the item has been declared by law to be confidential and may be redacted from the application; and

(b) Provide the applicant with written notice regarding the Director’s determination.

3. Not later than 3 business days after an applicant receives the written notice of the Director’s determination made pursuant to subsection 2, the applicant shall indicate to the Director in writing with respect to each item which the Director has determined may not be redacted from the application:

(a) That the applicant consents to publication of the item; or

(b) That the applicant objects to publication of the item and indicate the legal basis, if any, and any argument in support of the applicant’s objection. If the Director again rejects the applicant’s argument that the item should not be made public, the applicant may withdraw the application or seek an order from a court of competent jurisdiction protecting the item from publication.

4. If the Director determines that one or more items in an application are confidential and should not be made public, or if a court of competent jurisdiction rules that one or more items in an application are confidential and must not be made public, the Director will prepare a copy of the application from which the items that will not be made public have been redacted. The Director will, as soon as practicable, provide a copy of the redacted application to:

(a) The Chief of the Budget Division of the Office of Finance;

(b) The Department of Taxation;

(d) The county assessor of each county in which the project or facility is located;

(e) In addition to the notice required by subsection 4 of NRS 701A.360, the county treasurer of each county in which the project or facility is located;

(f) The governing body of each city or town in which the project or facility is located; and

(g) The Office of Economic Development.

5. If an applicant submits an application which the applicant believes contains information that is confidential and should be redacted and protected from publication:

(a) A recipient of a copy of the original application:

(1) Shall not make any portion of the original application public before the Director has issued a written determination concerning the items which the applicant believes are confidential and should be redacted and protected from publication; and

(2) May make public only the information contained in the redacted application prepared by the Director; and

(b) A recipient of a redacted application may make public only the information contained in the redacted application prepared by the Director.

6. Any of the persons or governmental entities listed in subsection 4 may request in writing that the Director additionally provide to the person or governmental entity any information which the Director has determined is confidential. The Director may, in his or her discretion, provide the requested information. If the Director provides any such information, the person or governmental entity to whom he or she provides the information must limit access to and use of the information only to those people for whom such information is necessary in the performance of their duties. The Director will provide written notice to an applicant before providing any confidential information pursuant to this subsection. Confidential information provided pursuant to this subsection must not be made public.

(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.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 the application which the Director has determined is confidential and must be redacted and protected from publication be viewed and used only by those persons who must have access to the redacted information for the purpose of preparing the fiscal note; and

2. The published fiscal note does not contain any information that the Director has determined is confidential and must be redacted and protected from publication.

(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.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 the board of county commissioners of each county in which the facility is located reasonable evidence to support a determination made by the board of county commissioners pursuant to subparagraph (1) or (2) of paragraph (b) of subsection 2 of NRS 701A.365.

2. The Director will process an application for a requested partial abatement of sales and use taxes pursuant to the provisions of NAC 701A.500 to 701A.660, inclusive.

(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; R022-17, 2-27-2018)

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 deemed approved pursuant to subsection 2 of NRS 701A.365, written notice of the approval of an application from the board of county commissioners of each county in which the facility is located.

2. The Director will provide notice of the hearing to:

(a) The Chief of the Budget Division of the Office of Finance;

(b) The Department of Taxation;

(d) The county assessor of each county in which the project or facility is located;

(e) The county treasurer of each county in which the project or facility is located;

(f) The governing body of each city or town in which the project or facility is located;

(g) The Office of Economic Development; and

(h) The applicant.

3. At a hearing conducted pursuant to this section, the applicant has the burden of proving by reasonable evidence that his or her application satisfies all the requirements for eligibility for a partial abatement of taxes.

4. At a hearing conducted pursuant to this section, the Director or the Director’s designee may ask questions of any witness.

5. If the Director takes any action authorized by subsection 3 of NRS 701A.365, the Director will do so at the hearing conducted pursuant to this section and will state on the record his or her reasons for so doing.

6. The Director will issue findings of facts, conclusions of law and a final decision regarding an application not later than 10 business days after the date on which the hearing is concluded. The Director may condition the approval of an application upon such terms as he or she determines are necessary. If the Director determines that an applicant is eligible for a partial abatement of taxes, the Director will execute an abatement agreement with the applicant as soon as practicable. The date on which the abatement agreement is executed by the Director is the date of the approval of the application for the purposes of NRS 701A.370.

(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; R022-17, 2-27-2018)

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:

(a) The Chief of the Budget Division of the Office of Finance;

(b) The Department of Taxation;

(d) The county assessor of any county in which the project or facility is located;

(e) The county treasurer of any county in which the project or facility is located;

(f) The governing body of any city or town in which the project or facility is located; and

(g) The Office of Economic Development.

2. A person or governmental entity described in paragraph (a), (b) or (g) of subsection 1 that files a notice of intent to participate pursuant to this section shall file the notice with the Director and provide a copy of the notice to the applicant not later than 5 business days after the date on which notice of the hearing is published. A person or governmental entity described in paragraph (c), (d), (e) or (f) of subsection 1 that files a notice of intent to participate pursuant to this section shall file the notice with the Director and provide a copy of the notice to the applicant not later than 15 business days after the date on which notice of the hearing is published. The notice of intent to participate must include, without limitation:

(a) A statement of whether the party intends to support or oppose all or any portion of the application;

(b) The legal arguments in support of the party’s position; and

(c) The identification of any witnesses or evidence that the party intends to present in support of the party’s position.

3. Except as otherwise provided in subsection 4, any person or governmental entity that files a notice of intent to participate may attend the hearing personally or may be represented at the hearing by an attorney, agent or other representative.

4. The Director may require any person who files a notice of intent to participate to appear personally at the hearing if the Director determines that the appearance will assist the Director in determining whether the applicant is qualified 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.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 subparagraph (2) of paragraph (e) of subsection 1 of NRS 701A.365, the Director will consider:

(a) A capital investment to be any expenditure for an asset that qualifies as “section 1245 property,” as that term is defined in 26 U.S.C. § 1245, if the asset will be associated with and an integral part of the facility; and

(b) The amount paid for such an asset, including any capitalized interest, to be the amount of the capital investment for that asset. Any finance charge, tax or interest paid for the asset must not be included in the determination of the amount of the capital investment for that asset.

2. In determining whether an applicant has satisfied the requirements of subparagraph (1) of paragraph (d) of subsection 1 of NRS 701A.365 or subparagraph (1) of paragraph (e) of subsection 1 of NRS 701A.365, the Director will consider an employee:

(a) To be a full-time employee working on construction of the facility if the applicant establishes that the employee works or was regularly scheduled to work 40 or more hours per week engaged in activity that furthers construction of the facility.

(b) To be a resident of Nevada if the applicant establishes that the employee possesses a current and valid Nevada driver’s license or a current and valid identification card issued by the Department of Motor Vehicles.

3. In determining whether an applicant has satisfied the average hourly wage requirements of subparagraph (3) of paragraph (d) of subsection 1 of NRS 701A.365 or subparagraph (3) of paragraph (e) of subsection 1 of NRS 701A.365, the Director will consider a person to be an employee of the facility if the applicant establishes that the person works on the site of the facility and is engaged in work that furthers the maintenance or operation of the facility. The Director will consider an applicant to have satisfied those average hourly wage requirements if the applicant establishes that the average hourly wage paid to employees engaged in the maintenance and operation of the facility meets or exceeds 110 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation as determined on a monthly basis and calculated as the total wages paid to all employees who performed maintenance and operation work on the facility for that month divided by the total number of hours worked by all employees who performed maintenance or operation work on the facility for that month, excluding management and administrative employees.

4. Except as otherwise provided in subsection 6 of NRS 701A.365, the Director will consider an applicant to have satisfied the average hourly wage requirements of subparagraph (4) of paragraph (d) of subsection 1 of NRS 701A.365 or subparagraph (4) of paragraph (e) of subsection 1 of NRS 701A.365 if the applicant establishes that the average hourly wage paid to employees engaged in the construction of a project meets or exceeds 175 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation based on reports submitted on a weekly basis and calculated during the construction period as the total wages paid to all employees who performed construction work on the project during the course of the construction period.

5. To establish that an applicant has satisfied the requirements of sub-subparagraph (II) of subparagraph (4) of paragraph (d) of subsection 1 of NRS 701A.365 or sub-subparagraph (II) of subparagraph (4) of paragraph (e) of subsection 1 of NRS 701A.365, the applicant must establish through certification by a third party provider of insurance, or through other documentation which is approved by the Director, that the health insurance plan for an employee and the employee’s dependents during the construction of the project includes, without limitation:

(a) Emergency care;

(b) Inpatient and outpatient hospital services;

(d) Outpatient medical services;

(e) Laboratory services;

(f) Diagnostic testing services; and

(g) Except as otherwise provided in this paragraph, for an in-network provider, a minimum employer contribution of at least 80 percent of medical expenses after the employee’s deductible limit is met. The Director may approve a minimum employer contribution of less than 80 percent if an employer submits a written request stating reasonable grounds for such an exception.

6. An applicant may satisfy the average hourly wage requirements in subsection 3 or 4, as applicable, if:

(a) Beginning not later than 30 days after the date on which the Employment Security Division of the Department of Employment, Training and Rehabilitation publishes an adjusted average statewide hourly wage, the average hourly wage paid to the applicant’s employees who are engaged in the maintenance or operation of the facility, as described in subsection 3, is at least 110 percent of the average statewide hourly wage, excluding management and administrative employees, most recently published by the Division. If the average statewide hourly wage published by the Division has been adjusted higher, the applicant must, not later than 30 days after the publication of the adjusted average statewide hourly wage, pay an amount equivalent to the difference between the wage the employee was actually paid and the adjusted wage for all hours worked during the period in which the adjusted average statewide hourly wage was not paid to the employee.

(b) The average hourly wage paid to employees engaged in the construction of the project, as described in subsection 4, is at least 175 percent of the average statewide hourly wage, excluding management and administrative employees, as most recently published by the Employment Security Division of the Department of Employment, Training and Rehabilitation at the time that the application for the abatement was approved.

7. As used in this section, “provider of insurance” has the meaning ascribed to it in NRS 679A.118.

(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; R022-17, 2-27-2018)

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 decision must include:

(a) The terms of the partial abatement of taxes;

(b) A certificate of eligibility; and

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

(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.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 NRS 701A.360.

(Added to NAC by Office of Energy by R065-13, eff. 2-26-2014)

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 sales and use taxes, unless the certificate of eligibility and abatement agreement otherwise provide, the following tangible property which will be used exclusively for the construction, operation or maintenance of the facility qualifies for the partial abatement of sales and use taxes:

(a) Materials for any building that will be located on the site of the facility, including, without limitation, residential structures if employees at the facility will be required to reside at the site of the facility;

(b) Equipment, fixtures or furniture needed and used on the site of the facility;

(c) Materials for any road, parking lot or other structure that is not a building which will be located on the site of the facility;

(d) Materials to provide water, fuel or electrical power necessary for the facility, including, without limitation, the costs inherent in tie lines and transmission lines;

(e) Equipment, fixtures or other tangible items necessary for the generation of power on the site of the facility;

(f) Motor vehicles, if the motor vehicles are specifically purchased or leased for exclusive use on the site of the facility;

(g) Power tools and motorized heavy equipment, including, without limitation, bulldozers, graders, loaders and other similar equipment, if the power tools or motorized heavy equipment is specifically purchased for exclusive use on the site of the facility and will remain on the site of the facility throughout the construction of the project and operation of the facility;

(h) Mobile housing or office units, if the units will be located at the site of the facility throughout the construction of the project and operation of the facility;

(i) Materials, equipment, fixtures, components or other tangible items located at the site of the facility and necessary for the construction and operation of a facility for the transmission of electricity; and

(j) Materials for any road required for access along the site of a facility for the transmission of electricity that is specifically purchased for exclusive use on such roads.

2. If an applicant seeks a partial abatement of sales and use taxes for any tangible property other than the property described in subsection 1, the applicant’s application must specifically include a request that the Director determine whether the property for which the partial abatement is requested qualifies for the partial abatement of sales and use taxes. The Director will consult with the Department of Taxation before making any determination on an applicant’s request under this subsection. If the application includes a request pursuant to this subsection, the Director’s final decision must include a determination of whether the property qualifies for the partial abatement of sales and use 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.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 the property taxes imposed pursuant to chapter 361 of NRS, unless the certificate of eligibility and abatement agreement otherwise provide, all real and personal property that would be taxable pursuant to chapter 361 of NRS that was purchased or leased specifically for exclusive use on the site of the facility qualifies for the partial abatement of property 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.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 cause to be kept a list of the names and contact information of each person, entity, contractor and subcontractor working on the construction of the project and operation of the facility who is authorized to claim the benefit of the partial abatement of taxes approved by the Director and the records required to be kept or caused to be kept pursuant to NRS 701A.377;

(b) Ensure that the information contained in the list and records maintained pursuant to paragraph (a) is complete, current and accurate;

(c) Ensure that the list and records maintained pursuant to paragraph (a) are available for inspection by the authorized employees or agents of the Director, the Department of Taxation, any county in which the facility is located and vendors during normal business hours; and

(d) Ensure that each person, entity, contractor or subcontractor who is named on the list maintained pursuant to paragraph (a) complies with the terms of the abatement agreement.

2. If the applicant or any other person, entity, contractor or subcontractor fails to comply with the terms of the abatement agreement, the applicant shall pay to the State of Nevada the amount of any sales and use taxes and the amount of any property taxes abated resulting from the noncompliance.

(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.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 prescribed by the Director. The applicant shall file the annual compliance report on or before the anniversary date of the abatement agreement, except that the Director may, upon request, grant an extension of time to file the annual compliance report which must not exceed 30 days. The annual compliance report must include all information and documentation required by the Director.

2. The Director will review each annual compliance report as soon as practicable after receipt of the annual compliance report from the applicant. An annual compliance report which is incomplete will be rejected and shall be deemed not to have been filed. If the Director determines that additional information is required to determine whether the applicant is in compliance with the terms of the abatement agreement, the Director may request additional information from the applicant.

3. If the Director determines that the annual compliance report and any additional information requested by the Director establish that the applicant is in compliance with the terms of the abatement agreement, the Director will notify the applicant of the determination in writing and provide a copy of the notice to:

(a) The Department of Taxation;

(b) The board of county commissioners of each county in which the project or facility is located;

(d) The county treasurer of each county in which the project or facility is located.

(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; R022-17, 2-27-2018)

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 abatement of taxes or that the applicant or any other person, entity, contractor or subcontractor has failed to comply with the terms of the abatement agreement, the Director will notify the applicant in writing of the determination. The notice must include, without limitation:

(a) A statement of the facts upon which the determination is based;

(b) Identification of the provisions of NRS 701A.300 to 701A.390, inclusive, or NAC 701A.500 to 701A.660, inclusive, or the terms of the abatement agreement with which the applicant or other person, entity, contractor or subcontractor is not in compliance;

(d) A time by which the applicant must remedy the noncompliance identified by the Director;

(e) A statement that the applicant may request a hearing before the Director; and

(f) Any other information that the Director believes will aid the applicant in remedying the noncompliance identified by the Director.

2. If an applicant requests a hearing pursuant to this section, the Director will set a date, time and place for the hearing and will provide written notice of the hearing to the applicant. The Director will issue written findings of fact, conclusions of law and an order after the conclusion of the hearing.

3. If, after a hearing conducted pursuant to this section and a reasonable opportunity to remedy any noncompliance, the Director determines that the applicant has ceased to meet the eligibility requirements for a partial abatement of taxes or that the applicant or other person, entity, contractor or subcontractor has failed to comply with the terms of the abatement agreement, the Director will immediately:

(a) Terminate the partial abatement of taxes; and

(b) In addition to the notice requirement of subsection 3 of NRS 701A.380, provide notice of the termination to:

(1) The Chief of the Budget Division of the Office of Finance;

(2) The Department of Taxation;

(3) The board of county commissioners of each county in which the project or facility is located;

(4) The county assessor of each county in which the project or facility is located;

(5) The county treasurer of each county in which the project or facility is located;

(6) The governing body of each city or town in which the project or facility is located;

(7) The Office of Economic Development; and

(8) The applicant.

4. The Director or his or her designee may conduct an on-site inspection of the project or facility and the applicant at any time to determine if the applicant is in compliance with the abatement agreement.

5. The Director or his or her designee, upon a request of the board of county commissioners of any county or governing body of any city or town in which the project or facility is located, will conduct an on-site inspection of the project or facility or audit of the applicant to determine if the applicant is in compliance with the abatement agreement and the terms of any distribution or funding received from the Renewable Energy Account pursuant to NRS 701A.450.

(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.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 shall pay to the State of Nevada the amount of sales and use taxes and the amount of property taxes abated during the period in which the project or facility was not in compliance with the abatement agreement.

2. Payment to the State of Nevada must be made not later than 60 days after the date on which the applicant receives written notice from the Director pursuant to subsection 3 of NAC 701A.625.

3. The Director may take any action which is authorized by law and which he or she believes is reasonably necessary to enforce the provisions of this section.

(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.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 Office of Energy by R065-13, 2-26-2014)

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 or other transfer will occur before the hearing regarding the application of the applicant, amend the application to include information regarding the proposed successor in interest and the terms and conditions of the transaction.

(b) If the sale, assignment or other transfer will occur after the execution of an abatement agreement, provide written proof that the successor in interest has actual knowledge of and will fully comply with the abatement agreement.

2. Upon receipt of any of the information required by subsection 1, the Director will provide a copy of the information to:

(a) The Chief of the Budget Division of the Office of Finance;

(b) The Department of Taxation;

(d) The county assessor of any county in which the project or facility is located;

(e) The county treasurer of any county in which the project or facility is located;

(f) The governing body of any city or town in which the project or facility is located; and

(g) The Office of Economic Development.

3. A successor in interest to an applicant is not eligible for or entitled to a partial abatement of taxes authorized by an abatement agreement executed pursuant to NAC 701A.500 to 701A.660, inclusive, until the Director has received all the information required by subsection 1.

(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.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, inclusive.

2. For projects approved on or before June 30, 2013, the State Controller shall, as soon as practicable, deposit all money in his or her possession that is subject to the provisions of NRS 701A.450 into the Renewable Energy Account in such an account or accounts as directed by the Director. All money received by the Director from the State Controller pursuant to NRS 701A.450 must be deposited by the Director into one or more interest-bearing accounts in financial institutions located in Nevada. All records related to the account or accounts are public records and must be maintained by the Director.

3. At least once every odd-numbered year, the Director will have the account or accounts audited by an independent auditor, and any report made by the auditor is a public record and must be maintained by the Director.

(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.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. An applicant shall pay the fee concurrently with the submission of his or her application. The Director will not approve an application for which the fee has not been timely paid pursuant to this paragraph.

(b) For the review and approval of an annual compliance report submitted pursuant to NAC 701A.620, $500. An applicant shall pay the fee concurrently with the submission of his or her annual compliance report. The Director will deem incomplete pursuant to subsection 2 of NAC 701A.620 an annual compliance report for which the fee has not been timely paid pursuant to this paragraph.

(c) In addition to any other fee required by this subsection, if the review and approval of an application submitted pursuant to NRS 701A.360 or an annual compliance report submitted pursuant to NAC 701A.620 requires an on-site inspection, $1,000 per inspection.

2. The Director will review each fee prescribed by subsection 1 on or before December 31 of each even-numbered year to ensure that the amount of the fee reflects the actual cost to the Office of Energy in carrying out the duties described in subsection 1.

3. The fees collected pursuant to subsection 1 must be deposited by the Director into an interest-bearing account. Except as otherwise provided in subsection 4, the money deposited pursuant to this subsection and any interest earned on such money must be used only to pay the costs incurred by the Office of Energy in carrying out the duties described in subsection 1.

4. To the extent that the fee set forth in paragraph (a) of subsection 1 exceeds the actual cost to the Director for reviewing and approving the application, that portion of the fee and any interest earned on such money may be used to support the following programs, projects and activities of the Office of Energy which are intended to expand renewable energy in this State:

(a) Renewable resource development;

(b) Mapping;

(d) Monitoring of project development and life cycle performance;

(e) Business development, including, without limitation, communication with project developers;

(f) Matching money provided through grants, projects or programs provided for or established by the Federal Government;

(g) Regional market development; and

(h) Transmission planning.

(Added to NAC by Office of Energy by R064-13, eff. 12-23-2013; A by R045-21, 4-11-2022)

NAC 701A.655 Petition for adoption, filing, amendment or repeal of regulation: Filing; contents; action by Director. (NRS 701A.390)

1. An interested person who wishes to petition the Director for the adoption, filing, amendment or repeal of a regulation in this chapter must file with the Director the original and one copy of the petition.

2. The petition must include:

(a) The name and address of the petitioner;

(b) A clear and concise statement of the regulation to be adopted, filed, amended or repealed;

(d) The statutory authority for the adoption, filing, amendment or repeal of the regulation.

3. The Director may refuse to review a petition which requests the adoption, filing, amendment or repeal of a regulation if:

(a) The original petition is not accompanied by one copy of the petition; or

(b) The petition does not contain the information required by subsection 2.

4. The Director will notify the petitioner in writing of his or her decision within 30 days after the petition is filed.

(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.660 Petition for declaratory order or advisory opinion: Filing; contents; action by Director. (NRS 701A.390)

1. Except as otherwise provided in subsection 4, an interested person may petition the Director to issue a declaratory order or advisory opinion concerning the applicability of a statute or regulation within the Director’s purview or jurisdiction. The original and one copy of the petition must be filed with the Director.

2. The petition must include:

(a) The name and address of the petitioner;

(b) The reason for requesting the order or opinion;

(d) A clear and concise statement of the question to be decided by the Director and the relief sought by the petitioner.

3. An interested person may not file a petition for a declaratory order or an advisory opinion concerning a question or matter that is an issue in an administrative, civil or criminal proceeding in which the interested person is a party.

4. The Director may refuse to review a petition which requests that he or she issue a declaratory order or advisory opinion if:

(a) The original petition is not accompanied by one copy of the petition;

(b) The petition does not contain the information required by subsection 2; or

5. The Director may:

(a) Conduct an informal hearing to determine issues of fact or to hear arguments relating to the petition and may enter reasonable orders that govern the conduct of such a hearing.

(b) Request that the petitioner provide additional information or arguments relating to the petition.

(c) Issue a declaratory order or an advisory opinion based upon the contents of the petition and any material submitted with the petition.

(d) Consider relevant decisions that have been issued by the Director which apply or interpret the statute, regulation or decision in question.

(e) Enter any reasonable order to assist his or her review of the petition.

6. The Director will maintain a record of the order or opinion that is indexed by subject matter and mail a copy of the order or opinion to the petitioner within 60 days after:

(a) The petition is filed;

(b) An informal hearing is conducted; or

Ê whichever occurs later.

7. The Director will not render an oral advisory opinion or respond over the telephone to a request for an advisory opinion. An oral response or a response given over the telephone by a member of the staff of the Director is not a decision or an advisory opinion of the Director.

(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)

RENEWABLE ENERGY ACCOUNT: REPAYMENT OF LOAN MADE TO OFFICER OR EMPLOYEE OF THE STATE

NAC 701A.700 Definitions. (NRS 701A.450) As used in NAC 701A.700 to 701A.750, inclusive, unless the context otherwise requires, the words and terms defined in NAC 701A.710, 701A.720 and 701A.730 have the meanings ascribed to them in those sections.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015; A by R022-17, 2-27-2018)

NAC 701A.710 “Account” defined. (NRS 701A.450) “Account” means the Renewable Energy Account created by NRS 701A.450.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015)

NAC 701A.720 “Director” defined. (NRS 701A.450) “Director” means the Director of the Office of Energy appointed pursuant to NRS 701.150.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015)

NAC 701A.730 “Participant” defined. (NRS 701A.450) “Participant” means an officer or employee of the State who receives a loan or other distribution of money from the Account and enters into an agreement with the Director pursuant to NAC 701A.740 to repay the loan or other distribution of money from the Account through payroll deductions from the paycheck of the officer or employee of the State.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015)

NAC 701A.735 Use of money in Account. (NRS 701A.450) The Director will use money in the Account in accordance with the provisions of NRS 701A.450 and for purposes which have been specifically approved by the Legislature and, if applicable, the State Board of Examiners, to accomplish the initiatives and goals of the Office of Energy and the Governor and the intent of the laws of this State pertaining to renewable energy, energy efficiency and electric vehicles.

(Added to NAC by Office of Energy by R022-17, eff. 2-27-2018)

NAC 701A.740 Agreement with Director; provision of certain information for payroll deduction. (NRS 218F.510, 281.129, 701A.450)

1. An officer or employee of the State who has received a loan or other distribution of money from the Account may submit to the Director, on a form approved by the Director, an application to enter into an agreement pursuant to which repayment of the loan or other distribution of money from the Account will be made through payroll deductions from the paycheck of the officer or employee.

2. If the Director approves an application submitted pursuant to subsection 1, the Director may enter into an agreement with the participant. An agreement entered into pursuant to this subsection must include:

(a) The amount of the loan or other distribution of money from the Account;

(b) The total amount to be repaid by the participant;

(d) A description of each approved energy efficiency measure selected by the participant;

(e) Any waivers or consent requirements established by the Director;

(f) Provisions specifying that the participant may repay the loan or other distribution of money from the Account early without penalty; and

(g) Any other terms and conditions the Director determines necessary to ensure the repayment of the loan or other distribution of money from the Account.

3. Upon entering into an agreement with a participant pursuant to subsection 2, the Director will provide to the Department of Administration or the Legislative Fiscal Officer, as applicable, the information necessary to enable the Department of Administration or the Legislative Fiscal Officer, as applicable, to administer the payroll deduction set forth in the agreement, including:

(a) The name of the participant;

(b) The employee number of the participant;

(d) The frequency of the payroll deductions authorized by the agreement;

(e) The total amount of the loan or other distribution of money from the Account authorized by the agreement; and

(f) Any other information which the Department of Administration or the Legislative Fiscal Officer, as applicable, determines is necessary to administer the payroll deduction set forth in the agreement.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015)

NAC 701A.750 Repayment; suspension of payments under certain circumstances; unpaid balance due upon separation from service. (NRS 701A.450)

1. The Director may suspend repayment pursuant to an agreement entered into pursuant to NAC 701A.740 of a loan or other distribution of money from the Account during any period other than when the participant is in paid status as that term is defined in NAC 284.0742. If the Director does not suspend repayment during such period:

(a) The Director will bill the participant for the payment due;

(b) Payment is due on the 20th day of each month during the period;

(d) If payment is not received by the date on which it is due:

(1) The Director may provide notice to the participant by mail that the payment is past due; and

(2) The loan or other distribution of money from the Account may be subject to collection proceedings in accordance with the provisions of chapter 353C of NRS.

2. Upon a participant’s permanent separation from service, the entire unpaid balance of the loan or other distribution of money from the Account is deemed to be due in its entirety and may be withheld from the final paycheck of or other final payment of money by the State to the participant. Any unpaid balance remaining thereafter must be paid by the participant by check within 60 days after the participant’s date of permanent separation from service. If a participant fails to pay the unpaid balance remaining within 60 days after his or her date of permanent separation from service, the unpaid balance remaining is deemed to be past due and the Director will take action to collect the debt in accordance with the provisions of chapter 353C of NRS.

(Added to NAC by Office of Energy by R051-15, eff. 10-27-2015)