Section 701A.240 - Submission of required proof or application for extension; issuance and contents of certificate of eligibility or certificate of ineligibility; effective date of abatement1. 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 w 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.Nev. Admin. Code § 701A.240
Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014; A by R128-18A, eff. 1/30/2019