NAC701A.220. Application for partial tax abatement; notification by Director.

     1. A person who, with respect to a construction project involving a building or other structure, wishes to apply to the Director pursuant to this chapter and NRS 701A.110 for a partial tax abatement must, if the certification of the building or other structure:

     (a) Will be based on LEED-NC, LEED-CS or GG-NC, submit an application to the Office of Energy on a form prescribed by the Director within 120 days after receiving local government approval of the construction project; or

     (b) Will be based on a LEED standard other than LEED-NC or LEED-CS or based on GG-CIEB, submit an application to the Office of Energy on a form prescribed by the Director within 120 days after registering the project with the U.S. Green Building Council or the Green Building Initiative, as applicable.

     2. The application must include:

     (a) The name, address and telephone number of the applicant;

     (b) The name and address of the owner of the affected real property, if the applicant is not the owner;

     (c) The address of the real property;

     (d) The address of the board of county commissioners of the county in which the real property is located;

     (e) If the real property is located in a city, the name and address of the city manager and the address of the city council, if any, of that city;

     (f) Any project title associated with the development or modification of the real property;

     (g) For each building or other structure included within the construction project:

          (1) The estimated gross square footage and number of floors of the building or other structure;

          (2) The proposed use of the building or other structure;

          (3) The estimated cost of the design and construction or retrofit, and maintenance and operation, of the building or other structure;

          (4) The actual or estimated date of the start of the construction or retrofit;

          (5) The expected date of occupancy of the building or other structure;

          (6) If applicable, a copy of each executed preconstruction or construction contract the applicant is relying upon to qualify as a pre-2007 applicant;

          (7) Proof that the building or other structure has been registered with the U.S. Green Building Council or the Green Building Initiative, as applicable;

          (8) The applicable LEED standard or Green Globes standard on which the certification of the building or other structure will be based;

          (9) A statement containing the level or rating and number of points of the applicable LEED standard or Green Globes standard at which the applicant expects the building or other structure to be certified, in the form of a checklist identifying the specific credits or points that the project team intends to achieve under the applicable LEED standard or Green Globes standard;

          (10) A statement whether any funding for the acquisition, design or construction of the building or other structure, and associated land, is being provided by a governmental entity in this State;

          (11) A list of all sources of funding for the acquisition, design, construction or renovation of the building or other structure, and associated land, provided by a governmental entity in this State; and

          (12) A statement whether the building or other structure is receiving or is expected to receive any other 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;

     (h) The name and contact information of the professional accredited by the U.S. Green Building Council or the Green Building Initiative and assigned to the design team for the project or other person designated as the contact person on the application;

     (i) A statement whether the building or other structure, or any part thereof, is or is expected in the future to be exempt from the taxes imposed on real property by chapter 361 of NRS pursuant to any provision of law other than NRS 361.045 to 361.159, inclusive, or chapter 701A of NRS;

     (j) A list of any improvements in the project that are not expected to be considered for certification under the applicable LEED standard or Green Globes standard;

     (k) If the project is registered with the U.S. Green Building Council or the Green Building Initiative in a campus or multibuilding setting, a list of the buildings or other structures on the affected real property and the construction phases of each building or other structure;

     (l) A copy of the local government approval of the construction project; and

     (m) Any other information requested by the Director.

     3. Upon receipt of all information required by this section, the Director will:

     (a) Notify the applicant in writing acknowledging that the application has been received; and

     (b) In accordance with the provisions of NRS 701A.110, forward a copy of the application and the written notification provided to the applicant to the:

          (1) Chief of the Budget Division of the Department of Administration;

          (2) Department of Taxation;

          (3) County assessor;

          (4) County treasurer;

          (5) Board of county commissioners;

          (6) City manager and city council, if any; and

          (7) Office of Economic Development.

     4. The applicant must:

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

     (b) Promptly amend the application if there is a significant change in the scope of the project.

     5. The Director will not accept an application pursuant to this section for a building or other structure that on the date the application is registered has been issued a certificate of occupancy and has been certified by the U.S. Green Building Council or the Green Building Initiative.

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