Nevada Revenue and Taxation

Sec. § 377A.011
“Agriculture” defined.


“Agriculture” means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits:


Raising, harvesting and selling crops, fruit, flowers, timber or other products of the soil;


Feeding, breeding, management and sale of livestock, poultry or the produce thereof;


Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food;


Raising furbearing animals or bees; or


Dairying and the sale of dairy products.
Ê The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.


As used in this section, “current use” of real property for agricultural purposes includes:


Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry;


Land planted in orchards or other perennials prior to maturity; and


Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS.

Last accessed
Feb. 5, 2021