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Nevada · 83rd (2025) Session

Revises provisions relating to the taxation of agricultural real property.

AN ACT relating to taxation of property; revising provisions relating to the taxation of the agricultural use of real property to include agrivoltaic purposes; and providing other matters properly relating thereto.

AB 479·Assembly·Bill
Bill Draft RequestBDR 32-426
Fiscal noteState YesLocal May have Fiscal Impact
Effective dateEffective October 1, 2025.
Primary sponsor
Assembly Committee on Growth and InfrastructureCommittee sponsor
Floor votes
Assembly · 2nd ReprintMay 27, 2025 · Constitutional majority required39–3
Senate · 1st ReprintJun 2, 2025 · Constitutional majority required20–0
Legislative history
Mar 19, 2025
Read first time. Referred to Committee on Revenue. To printer.Assembly Journal
Mar 20, 2025
From printer. To committee.
Mar 27, 2025
Notice of eligibility for exemption.Assembly Journal
Apr 21, 2025
From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 151.) Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To printer.Assembly Journal
Apr 24, 2025
From printer. To engrossment. Engrossed. First reprint. To committee.
May 27, 2025
From committee: Do pass, as amended. Placed on General File. Read third time. Passed, as amended. Title approved. (Yeas: 39, Nays: 3.) To Senate.Assembly Journal
May 28, 2025
In Senate. Read first time. Referred to Committee on Finance. To committee.Senate Journal
Jun 1, 2025
From committee: Do pass. Placed on Second Reading File. Read second time.Senate Journal
Jun 2, 2025
Read third time. Passed. Title approved. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.Senate Journal
Jun 4, 2025
In Assembly. To enrollment.
Jun 6, 2025
Enrolled and delivered to Governor.
Jun 10, 2025
Approved by the Governor.
Jun 11, 2025
Chapter 481.
Bill text
As IntroducedReprint 1As Enrolled
Amendments
Amendment 151 (Adopted)
Fiscal notes
Department of Education — on As IntroducedOffice of the State Treasurer — on As IntroducedLocal Government — on As IntroducedDepartment of Taxation — on As IntroducedDepartment of Education — on 1st Reprint
Where it stands
In committee — the Assembly
On the floor — the Assembly
In committee — the Senate
On the floor — the Senate
Resolving differences
With the Governor
Became lawStatutes of Nevada, ch. 481
Path for an Assembly bill