All Utilities (except mobile home parks): Pursuant to NRS 703.191, public utilities must submit annual reports to the PUCN each calendar year. The reports must be submitted no later than May 15 of the year following the year for which the report is submitted.
Mobile Home Parks: In 2015, Assembly Bill 74 was passed into law. This law changed the requirements for certain manufactured home parks or mobile home parks to file an annual report with the PUCN. Beginning with annual reports for calendar year 2015, the only parks that are required to file an annual report are those that 1) maintain a tenant service charge account and/or 2) are billed by a utility and in turn charge tenants for utility service. Click on the link below to find out whether your park is required to file an annual report. If your park appears on the list, it is required to file an annual report. If your park does not appear on the list, your park is not required to file an annual report.
Jurisdictional Mobile Home Parks List
Pursuant to NAC 704.987(2), mobile home parks that are required to file an annual report must submit them to the PUCN no later than March 30 of the year following the year for which the report is submitted (I.e. a park’s annual report for 2023 is due no later than March 30, 2024).
Note: Please use annual report forms for the appropriately designated year. For example, use 2022-designated annual report forms for 2022 annual reporting, and 2023-designated annual report forms for 2023 annual reporting, etc. Failure to use the correct form may result in your annual report being rejected.
Alternative Sellers of Natural Gas
Electric Utilities
Electric public utilities are required to submit the PUCN Annual Report Form along with the appropriate Federal Energy Regulatory Commission Form, the Rural Utilities Service (RUS) Form 7 or the Cooperative Finance Corporation (CFC) Form 7, that satisfies the requirements of NAC 704.225. Electric utilities must also complete the PUCN's Nevada Allocated Rate of Return Form and the Reconciliation of Assessable Revenues form. See the notice in the current year's annual report docket for more information.
Geothermal Utilities
Liquid Petroleum Gas Utilities
Mobile Home Parks
In 2015, Assembly Bill 74 was passed into law. This law changed the requirements for certain manufactured home parks or mobile home parks to file an annual report with the PUCN. Beginning with annual reports for calendar year 2015, the only parks that are required to file an annual report are those that 1) maintain a tenant service charge account and/or 2) are billed by a utility and in turn charge tenants for utility service. Click on the link below to find out whether your park is required to file an annual report. If your park appears on the list, it is required to file an annual report. If your park does not appear on the list, your park is not required to file an annual report.
Jurisdictional Mobile Home Parks List
Pursuant to NAC 704.987(2), mobile home parks that are required to file an annual report must submit them to the PUCN no later than March 30 of the year following the year for which the report is submitted (I.e., a park’s annual report for 2020 is due no later than March 30, 2021).
Natural Gas Utilities
Natural gas public utilities are required to submit the PUCN Annual Report Form along with the appropriate Federal Energy Regulatory Commission Form, the Rural Utilities Service (RUS) Form 7 or the Cooperative Finance Corporation (CFC) Form 7, that satisfies the requirements of NAC 704.225. Natural gas utilities must also complete the PUCN's Nevada Allocated Rate of Return Form and the Reconciliation of Assessable Revenues form. See the notice in the current year's annual report docket for more information.
Providers of New Electric Resource
Providers of New Electric Resources are required to submit the PUCN Annual Report Form along with a statement of income and a balance sheet. Providers of New Electric Resources must also complete the Reconciliation of Assessable Revenues form. See the notice in the current year's annual report docket for more information.
Railroad Utilities
Freight railroad public utilities are required to submit the PUCN Annual Report Form along with (1) a copy of the Surface Transportation Board (STB) form R-1, Railroad Annual Report, or alternatively, only the Balance Sheet (pages 5 through 15) and the Income Statement (pages 16 and 17); and (2) a Nevada state-specific copy of the following forms: (1) Schedule 941, revenue freight tonnage; (2) SC-210, Railway Operating Revenues Earned Within the State, Schedule SC-7; and (3) SC-25, Verification and Oath. Passenger railroads are required to submit the PUCN Annual Report Form along with an income statement prepared by a responsible officer of the utility or by its outside accountant, in sufficient detail to ascertain the amount of assessable revenues. See the notice in the current year's annual report docket for more information.
Telecommunications: Commercial Mobile Radio Service Providers with ETC Designation
Telecommunications: Competitive Suppliers of Telecommunication Services
Telecommunications: Small-Scale Providers of Last Resort
Water/Wastewater Utilities