Nevada districts publish records and report on their work

District secretaries keep records of board work, and districts publish records of board actions online. These rules cover general improvement districts subject to NRS 318.085. Records may be posted on the district website or sent to the county for posting in a format accessible under the Americans with Disabilities Act. Meeting minutes or recordings must be provided to the public on request at no charge. These provisions take effect October 1, 2025.

Some general improvement district board members may receive up to $14,500 a year. The higher cap covers trustees on districts with the listed powers; other covered trustees have a $6,000 annual cap. The higher cap applies only to districts granted powers listed in NRS 318.140, 318.142, and 318.144. Pay requires an adequate budget and approval by a majority of the board. Any increase takes effect January 1 of the calendar year after the next biennial district election. These provisions take effect October 1, 2025.

The district board submits an annual report to the county board of commissioners. This applies to a general improvement district created wholly or partly to acquire television maintenance facilities. The report includes the district's budget and spending, equipment and license status, whether the district should continue, and information needed to review its work. These provisions take effect October 1, 2025.

A district granted a budget exemption publishes its budget, financial statements, and audits instead of the usual budget-law notices. This applies to a general improvement district with annual spending under $300,000 that receives the exemption. The Department of Taxation must grant the district's petition for an exemption from filing certain budget documents and audit reports. The district must still publish its budget, financial statements, and audits under the district record rules. These provisions take effect October 1, 2025.

Affordable housing project sponsors may use a long-term ground lease to show control of a project site, submit a final tax-credit application closer to closing, and transfer credits to a sponsor member or partner. These rules concern transferable tax credits for qualified low-income housing projects. The Housing Division must reserve credits and later find the project eligible before issuing them. Sponsors must meet the other project requirements. These provisions take effect July 1, 2025.