Nevada's Renewable Energy Program Getting The Partial Abatements/Exemptions

Nevada enacted a Renewable Energy Tax Abatement program in 2009, which it operates under the Governor's Office of Energy ("GOE"). For eligible renewable energy facilities, the program awards partial abatements for sales and use tax, and property tax. Application must be made to the Energy Office, whose staff reviews the abatement applications, conducts public hearings to determine eligibility, enters into abatement agreements, and then, reviews annual compliance audits.

Property and Sales Tax Abatement

The application for the property tax abatement may be made for real and personal property used to generate electricity from renewable energy resources, including solar, wind, biomass,¹ fuel cells, geothermal or hydro. Generation facilities must have a capacity of at least 10 megawatts (MW), and plan to operate for at least 10 years. Facilities that use solar energy must generate at least 25,840,000 British thermal units of process heat per hour to qualify for the