NV AB479

Establishes "agrivoltaic purposes" as a qualifying agricultural use for property tax assessment, defined as integrated solar energy production and agricultural activities on the same land using designs conducive to both uses.

Allows land used for agrivoltaic purposes to qualify for agricultural use assessment only if the property was classified as agricultural real property before July 1, 2025.

Prohibits property owners from applying for agricultural use assessment if their agrivoltaic land is already receiving solar energy tax abatements under NRS Chapter 701A.

Requires county assessors to determine the value of agrivoltaic land by considering both the integrated agricultural use and solar energy production components.

Agricultural real property continues to be assessed at 35 percent of its determined agricultural use value for tax purposes.