Snowmass Topical Report: Underground Facilities for Neutrinos

This topical report of the 2021 US Community Study on the Future of Particle Physics (Snowmass 2021) summarizes the underground facilities needs for upcoming and next generation neutrino experiments. The underground facilities needs are discussed in the context of two broad categories: accelerator neutrinos, in particular with respect to the Deep Underground Neutrino Experiment (DUNE); and non-accelerator neutrinos, focusing on neutrinos from natural sources and on searches for neutrinoless double-beta decay.