Nevada

Minimum terms for data center tax abatement applications

Enacted legislation or regulation

In effect This instrument is recorded as currently in effect as of the dataset date.

Scope

Nevada Executive Order 2026-005 (17 September 2026) provides that the Executive Director of the Governor's Office of Economic Development shall not bring before the Board of Economic Development an application for a partial abatement under NRS 360.754 for a data center unless the application provides for a combined sales and use tax rate of not less than 4.6 percent and meets the order's other minimum terms. The order applies to every application not yet acted upon by the Board. It does not limit the land use authority of a county or city.

Geographic scope
Nevada
Jurisdiction
State
Authority type
Executive
Issuing authority
Governor of Nevada

Dates

Adopted
17 September 2026
Effective
17 September 2026
Scheduled expiration
See completion condition
Ended
Not recorded as ended
Completion condition
The order says it remains in effect until rescinded or superseded by regulation, guidelines adopted under the State Plan for Economic Development, or act of the Legislature.
Source document
17 September 2026
Last checked
5 October 2026

Summary

Nevada Executive Order 2026-005, signed on 17 September 2026 and effective immediately, sets minimum terms before the Governor's Office of Economic Development may bring a data center's NRS 360.754 partial tax abatement application to the Board of Economic Development, including keeping a combined sales and use tax rate of at least 4.6 percent. It applies to applications not yet acted on by the Board and stays in effect until rescinded or superseded. It does not change NRS 360.754 itself or local land use authority.

What this does not establish

  • This record summarizes Section 2 and the effectiveness clause; the order's other minimum terms (including a community support commitment) are not all restated.
  • The order conditions which applications reach the Board; it does not repeal or amend the statutory abatement (record nv-nrs-360754-data-center-abatement).
  • The copy used here is the governor's HTML page text read directly, with no OCR.

Unresolved questions

  • Whether any data center application has been brought to the Board under the new terms was not checked.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

Sources

Primary source

https://www.gov.nv.gov/executive-actions/executive-orders/2026-executive-orders/eo-2026-005/

    Back to the policy tracker ยท Nevada policy module