NV — State Policy Updated 2026-07-17

Nevada

1) Incentive programs

  • Core statutory incentive framework (GOED abatements): Nevada’s data-center incentive structure remains the Governor’s Office of Economic Development (GOED) abatement program in NRS 360.754, with related personal-property tax and local sales/use tax abatements in NRS 361.0683 and NRS 374.356. Nevada Legislature NRS 360.754, current as of 2026-06-10; Nevada Legislature NRS 361.0683, current as of 2026-06-10; Nevada Legislature NRS 374.356, current as of 2026-06-10
  • Personal property tax abatement (NRS 361.0683): If approved under NRS 360.754, a data center can receive a partial abatement of personal property taxes up to 75%; the abatement can run 1-10 years for baseline applicants and 10-20 years for extended applicants. Nevada Legislature NRS 361.0683, current as of 2026-06-10
  • Local sales/use tax abatement (NRS 374.356): Approved data centers may receive a partial local sales/use tax abatement on eligible machinery or equipment, tied to NRS 360.754 eligibility, and the section remains effective through Dec. 31, 2056. Nevada Legislature NRS 374.356, current as of 2026-06-10
  • Eligibility - 10-year abatement: GOED’s 2026 data-center abatement sheet states that, within five years, the applicant and tenants must employ 10 full-time Nevada-resident employees, pay at least 100% of the statewide average wage, and invest at least $25 million in cumulative capital expenditures. GOED Data Center Tax Abatements, 2025-08
  • Eligibility - 20-year abatement: GOED’s 2026 data-center abatement sheet states that, within five years, the applicant and tenants must employ 50 full-time Nevada-resident employees, pay at least 100% of the statewide average wage ($31.57 for FY26), and invest at least $100 million in cumulative capital expenditures. GOED Data Center Tax Abatements, 2025-08
  • Other statutory conditions: GOED lists additional requirements including Nevada registration, a medical insurance plan with the company paying at least 65% of premiums, 50% or more Nevada-resident construction workers, and paid family/medical leave for covered employers. GOED Data Center Tax Abatements, 2025-08
  • Application sunset: NRS 360.754 states that the Office of Economic Development may not accept applications for the data-center abatement program on or after Jan. 1, 2036. Nevada Legislature NRS 360.754, current as of 2026-06-10
  • No statewide incentive change in the update window: I did not locate a Nevada enactment between Feb. 1 and July 17, 2026 expanding, repealing, or materially modifying the data-center abatement program. Nevada had no regular legislative session in 2026: the 83rd Legislature adjourned sine die on June 3, 2025, and the next regular session is the 84th (2027) Session. GOED continued to list the existing partial personal-property and sales/use-tax abatements. Nevada Legislature NELIS 83rd Session, accessed 2026-07-17; GOED Incentives, accessed 2026-07-17

2) Restrictions and moratoriums

  • State-level moratoriums: I did not locate a statewide Nevada moratorium on data center construction through July 17, 2026; Nevada’s general zoning statute delegates land-use controls to local governments. Nevada Legislature NRS 278.250, accessed 2026-07-17; Nevada Legislature NELIS 83rd Session, accessed 2026-07-17
  • Reno moratorium (May-June 2026): Reno City Council first approved a 30-day pause on conditional/special use permits for new data centers on May 14, 2026, then on June 1, 2026 finalized a temporary ban on special use permits for new data centers, lasting until Aug. 31, 2027 or until development regulations are in place; the final vote was 6-1, with Councilmember Kathleen Taylor opposed. KUNR, 2026-05-19; KUNR, 2026-06-05
  • Nye County moratorium and proposed ban: Nye County approved a moratorium on new commercial data-center applications on June 2. A proposed Pahrump prohibition failed to advance on July 7; County Bill 2026-11, which would prohibit data centers in unincorporated communities without an elected town board, was instead scheduled for an Aug. 4 hearing. The application moratorium remained in effect, while the proposed permanent prohibition was not yet adopted at the July 17 cutoff. Nye County meeting summary, 2026-06-02; Nye County Bill 2026-11 draft, 2026-07-07; Pahrump Valley Times, 2026-07-15
  • Humboldt County moratorium: The Humboldt County Commission unanimously adopted a one-year moratorium on new data-center development in unincorporated areas in early July, effective through July 13, 2027, while the county updates its master plan and evaluates water, power, noise, and other impacts; the moratorium does not apply inside Winnemucca. Humboldt Sun, 2026-07-09
  • Henderson proposed pause: Henderson introduced an ordinance on June 16 that would suspend new conditional-use-permit applications for data centers for up to 180 days. The public hearing was scheduled for July 21, after this update cutoff, so no Henderson moratorium had been adopted as of July 17. The Nevada Independent, 2026-06-17
  • Boulder City land withdrawal and federal approval: Townsite Solar 2 withdrew its application for 88.5 acres of city-owned land after the Bureau of Land Management approved an amended right-of-way on June 26 for the data center on an adjacent roughly 80-acre federal parcel. On July 14, the City Council voted unanimously to appeal the BLM approval, arguing that the federal review did not provide adequate consultation or public participation; the project therefore remained disputed, not locally approved and construction-ready, at the cutoff. City of Boulder City, 2026-07-07; City of Boulder City, 2026-07-15
  • Clark County approvals and no countywide pause: Clark County approved a nearly 57,000-square-foot Switch expansion near Warm Springs Road and Decatur Boulevard on June 17, subject to a perimeter barrier after landscaping waivers were withdrawn. On July 7, commissioners heard requests from residents and the Sierra Club for a countywide data-center moratorium but took no action. Nevada Current, 2026-06-18; Nevada Current, 2026-07-08
  • Environmental constraints - water rights: Any new appropriation or change in use of Nevada public waters requires a State Engineer permit, so large water-dependent cooling designs must secure water-right approvals in addition to local land-use approvals. Nevada Legislature NRS 533.325, current as of 2026-06-10
  • Environmental constraints - zoning objectives: Nevada’s zoning enabling law authorizes local zoning regulations designed to preserve air and water quality, protect natural resources, and reduce energy consumption, giving cities and counties a legal basis to impose environmental conditions through land-use approvals. Nevada Legislature NRS 278.250, current as of 2026-06-10

3) Local governance and community opposition

  • Local primacy over land use: Nevada law authorizes city and county governing bodies to create zoning districts and regulate construction and land use, so project siting and use-permit standards remain primarily local unless state law preempts them. Nevada Legislature NRS 278.250, current as of 2026-06-10
  • Reno opposition: Reno’s moratorium followed public pressure from environmental groups, Indigenous water protectors, and residents concerned about water, power, air pollution, water pollution, noise, and light impacts; labor groups including IBEW opposed a blanket moratorium because of construction employment concerns. KUNR, 2026-05-19; KUNR, 2026-06-05
  • Nye County opposition: Public testimony around the Nye County moratorium focused on water use, noise, contamination risk, power demand, brown-outs, infrastructure, fire risk, wastewater, heat, chemicals, and the fiscal tradeoff of abatements versus emergency-service needs. Pahrump Valley Times, 2026-06-05
  • Boulder City opposition: Reporting on the Boulder City/Townsite proposal noted a Change.org petition with more than 1,000 signatures opposing the project and arguing that a decision of that scale should not proceed without resident support. Data Center Dynamics, 2026-03-30
  • Boulder City appeal and federal-land precedent: The City Council’s July 14 appeal treats the BLM right-of-way decision as a test of whether a federal land approval can advance a data center within the city’s jurisdiction despite local opposition and an abandoned city-land application. City of Boulder City, 2026-07-15; Nevada Current, 2026-07-15
  • Other local rulemaking: Clark County residents sought a moratorium on July 7 without obtaining commission action; a June 17 Churchill County workshop drew substantial public concern over water, power, noise, and traffic but produced no ordinance; Lyon County voted June 18 to schedule an Aug. 3 ordinance workshop; and Fernley staff presented draft code approaches in mid-June, after which council members requested more research and workshops. None had adopted new data-center standards by the cutoff. Nevada Current, 2026-07-08; KOLO, 2026-06-18; Carson Now, 2026-07-10; The Nevada Independent, 2026-07-07, updated 2026-07-09

4) Legislative and regulatory activity (2024-2026)

  • 2026 legislative-session outcome: Nevada did not have a regular legislative session between Feb. 1 and July 17, 2026; the 83rd (2025) Session convened Feb. 3, 2025 and adjourned sine die June 3, 2025. Consequently, no 2026 regular-session data-center bill concerning incentives, moratoriums, ratepayer protection, water or energy reporting, or taxation passed, failed, or was vetoed during this update window. Nevada Legislature NELIS 83rd Session, accessed 2026-07-17
  • AB226 (2025 session background): AB226 would have revised economic-development provisions, including community-benefit-related conditions for certain abatements and transferable credits, but it was vetoed by the Governor on June 10, 2025 and was returned to the 2027 Session. Nevada Legislature AB226 Overview, current as of 2026-06-10
  • Nevada Tax Commission regulation background: LCB File R035-24I, submitted March 4, 2024, proposed Nevada Tax Commission regulations affecting partial-abatement administration, including timing rules for applications and refunds tied to eligible machinery and equipment. Nevada Legislature Register R035-24I, 2024-03-04
  • Interim legislative scrutiny: Nevada lawmakers examined data-center incentives, land use, water, energy demand, and possible policy models during the 2025-2026 interim, with the Legislative Counsel Bureau issuing a revised background memorandum on May 12. The work points toward possible 2027 legislation rather than an enacted 2026 measure. Nevada Legislative Counsel Bureau, 2026-05-12; Nevada Current, 2026-03-26; The Nevada Independent, 2026-03-10
  • PUCN Rule 9 revisions: On March 6, 2026, NV Energy filed tariff applications in PUCN Dockets 26-03009 and 26-03010 to modify Electric Line Extensions Rule No. 9 after the PUCN’s Docket 25-08029 order, a large-project interconnection cost-allocation proceeding relevant to data-center loads. PUCN Electric Docket List, 2026-03-06
  • PUCN 2026 IRP and Large Load Electric Service Agreements: NV Energy filed its 2027-2046 Triennial Integrated Resource Plan in Docket 26-05007 on May 7, 2026, and later filed Large Load Electric Service Agreement applications for Amazon Data Services, PR RNO/SV RNO, Vantage NV11, Novva Las Vegas/Proton NLV, and VIP Landco/Prologis in Dockets 26-05026 through 26-05030. PUCN Electric Docket List, 2026-05-07; PUCN Electric Docket List, 2026-05-29; PUCN Electric Docket List, 2026-06-03
  • Proceedings still pending: Dockets 26-03009/26-03010 (Rule 9), 26-05007 (IRP), and 26-05026 through 26-05030 (LLESAs) remained on the PUCN active electric docket list as of July 17; no final large-load tariff, special rate class, IRP order, or LLESA order was located by the cutoff. PUCN Active Electric Dockets, accessed 2026-07-17
  • Microsoft ratepayer-protection proposal: In May 21 comments in PUCN Docket 20-08014, Microsoft proposed a Ratepayer Protection Tariff under which a large-load customer would fund customer-specific generation, transmission, and substation costs and face an exit charge, while fully developer-funded projects could receive expedited review. This was a stakeholder proposal in an investigation—not an adopted Nevada tariff or utility rate class—as of July 17. Microsoft PUCN filing, 2026-05-21; Data Center Dynamics, 2026-06-22

5) Notable projects and operators (examples)

  • Fleet Data Centers / Tract - South Valley and Peru Ridge: Fleet Data Centers, a Tract Capital Management subsidiary, broke ground on two Tahoe-Reno Industrial Center campuses in 2026, with reported $10 billion construction costs, 400MW combined critical compute power, 60MW combined utility computing power, and potential total investment approaching $40 billion after equipment and fit-out; South Valley is expected in Q4 2027 and Peru Ridge in Q3 2027. NNBW, 2026-06-02
  • Fleet financing: Fleet closed $4.6 billion in senior secured notes for a 230MW Storey County campus leased to an unnamed investment-grade tenant, following a separate $3.8 billion note issuance announced in February 2026. Data Center Dynamics, 2026-05-05
  • Fleet/NV Energy infrastructure filings: Related PUCN filings in April-May 2026 included a 144MW South Valley temporary natural-gas generation facility, a 218MW Peru Ridge temporary natural-gas generation facility, a South Valley 345kV substation and four 345kV lines to Mackey Switching Station, and LLESA filings for PR RNO and SV RNO. PUCN Electric Docket List, 2026-04-07; PUCN Electric Docket List, 2026-04-20; PUCN Electric Docket List, 2026-05-29
  • Vantage Data Centers (Storey County): Vantage’s NV1 campus remains a 224MW, nearly $3 billion Storey County project. Its July 2025 announcement targeted the first buildings for Q2 2026, but no public opening confirmation was located through July 17; NV Energy’s LLESA application for Vantage NV11 remained pending. Vantage Data Centers, 2025-07-15; PUCN Active Electric Dockets, accessed 2026-07-17
  • Boulder City / Townsite Solar 2: The 150-170MW proposal no longer involves the 88.5-acre city-owned parcel: Townsite withdrew that application after BLM approved an amended right-of-way for an adjacent federal parcel, and Boulder City voted July 14 to appeal the federal approval. City of Boulder City, 2026-07-07; City of Boulder City, 2026-07-15
  • Centra RNO2: Centra topped out RNO2 in Reno in May 2026; the first phase is reported as 4.4MW across 90,000 square feet, with potential expansion to 12MW. Reporting cited an early-Q2-2026 launch schedule, but no public opening confirmation was located through July 17. Data Center Dynamics, 2026-05-04
  • Switch: Switch secured approximately $768 million in Series 2026-1 asset-backed securities, backed by a 1.4 million-square-foot, 52MW Reno data center; Clark County separately approved a nearly 57,000-square-foot Las Vegas Valley expansion on June 17. Data Center Dynamics, 2026-04-14; Nevada Current, 2026-06-18
  • PowerHouse Reno: PowerHouse’s Reno campus page describes a 49-acre, up-to-three-building, 900,000-square-foot campus with 200MW of power and marketed an April 2026 delivery date; no public delivery confirmation was located through July 17. PowerHouse Reno, accessed 2026-07-17
  • Amazon, Novva, Prologis, VIP Landco: PUCN LLESA filings in late May 2026 identified Amazon Data Services, Novva Las Vegas, Proton NLV, VIP Landco, and Prologis as large-load agreement counterparties in Nevada Power or Sierra Pacific service territories. PUCN Electric Docket List, 2026-05-29

Notes / scope limits