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- 83rd Session (2025)
Senate Bill No. 451–Senator Cannizzaro
CHAPTER..........
AN ACT relating to taxation; extending the imposition of a property
tax rate in unincorporated areas of Clark County and the City
of Las Vegas for the purpose of employing police officers
with the Las Vegas Metropolit an Police Department; and
providing other matters properly relating thereto.
Legislative Counsel’s Digest:
Under existing law, there is a property tax of 28 cents on each $100 of assessed
valuation imposed in a taxing district comprising the unincorporate d areas of Clark
County and the City of Las Vegas for the purpose of employing peace officers with
the Las Vegas Metropolitan Police Department. This property tax is composed of:
(1) a rate of 8 cents on each $100 of assessed valuation in the taxing distri ct, which
was approved by the voters of the taxing district at the 1988 General Election and
which is permanent; and (2) a rate of 20 cents on each $100 of assessed valuation in
the taxing district, which was approved by the voters of the taxing district a t the
1996 General Election and which expires on June 30, 2027. (NRS 354.5982;
chapter 817, Statutes of Nevada 1987, at page 2284, as amended by chapter 585,
Statutes of Nevada 1997, at page 2865, chapter 658, Statutes of Nevada 1995, at
page 2534, as amen ded by chapter 585, Statutes of Nevada 1997, at page 2865)
Sections 1 and 4 of this bill provide for: (1) the continued imposition of the
property tax rate of 20 cents on each $100 of assessed valuation in the taxing
district, for the period beginning on July 1, 2027, and ending June 30, 2057; and (2)
the continued use of the pro ceeds of this property tax for the purpose of employing
police officers with the Las Vegas Metropolitan Police Department. Section 2 of
this bill makes a co nforming change to ensure that the property tax rate continued
pursuant to this bill is apportioned to the unincorporated areas of Clark County and
the City of Las Vegas in the same manner as the existing property tax rate.
Existing law provides for a par tial abatement of property taxes, which
has the effect of establishing an annual cap on increases of property taxes.
(NRS 361.4722-361.4724) However, under existing law, certain property tax rates
are exempt from this partial abatement, including, withou t limitation, a new or
increased property tax rate that a taxing entity is required to impose or increase by
any legislative act which becomes effective after April 6, 2005. Thus, with certain
exceptions, such property tax rates are not included in the cal culation used to
determine the amount of property taxes abated under the existing law establishing
an annual cap on increases of property taxes. (NRS 361.4726) Because the property
tax rate of 20 cents on each $100 of assessed valuation, which was approved at the
1996 General Election for the purpose of employing police officers with the Las
Vegas Metropolitan Police Department, was imposed before April 6, 2005, section
1 also provides that the property tax rate extended by that section is not exempt
from the partial abatement of property taxes and, thus, is required to be included in
the calculation used to determine the amount of property taxes abated.
Section 3 of this bill makes a conforming change to continue the exemption of
the property tax rate extended by section 1 from provisions of existing law limiting
the amount of property tax revenue that may be received by certain local
governments.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 280 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. For each fiscal year beginning on or after July 1, 2027,
and ending before July 1, 2057, t he board of county
commissioners, the city council and any other governing body of
each taxing district in the taxable area shall impose a tax at the
rate of 20 cents on each $100 of assessed valuation within the
taxable area for the support of the department for the purpose of
employing additional police officers.
2. All county officers charged with the duty of collecting ad
valorem taxes shall collect the tax imposed pursuant to this section
in the same form and manner, and with the same interest and
penalties, as other ad valorem taxes are collected, and shall pay all
revenue generated by the tax, including all interest and penalties,
to the department upon collection.
3. The committee shall authorize the department to use the
proceeds only for the purpose of employing additional police
officers and the incurrence of related costs.
4. Any tax that may be imposed pursuant to this section is not
subject to the limitation provided in NRS 354.59811 and is not
exempt from any partial abatement from taxation provided
pursuant to NRS 361.4722, 361.4723 or 361.4724.
Sec. 2. NRS 280.201 is hereby amended to read as follows:
280.201 1. The funding apportionment plan must exclude the
cost of:
(a) Operating and maintaining a county or a branch county jail;
(b) A rural program of resident officers, where applicable; and
(c) Any program of contract services which is totally funded by
the contracting agency or entity.
The costs described in paragraphs (a) and (b) are a proper charge
against the county. The capital costs of buildin g a county or a
branch county jail are the responsibility of the board of county
commissioners.
2. If a department operates a program for school crossing
guards, each participating political subdivision must pay the cost of
operating the positions located within its jurisdiction.
3. The funding apportionment plan must apportion the
anticipated costs of operating and maintaining the department, and
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capital costs, after deducting all anticipated revenue internally
generated by the department, among the pa rticipating political
subdivisions according to the formula developed by the department
pursuant to this section.
4. Except as otherwise provided in subsection 1, an additional
tax ad valorem that is levied pursuant to the approval of the voters
or pursuant to section 1 of this act must be levied at a uniform rate
in the unincorporated area of the county and in each participating
city.
5. In developing th e formula, the department must divide its
budget into the following functional areas:
(a) Activities which are the responsibility of any one of the
participating political subdivisions.
(b) Contract services which are performed solely for another
agency or entity.
(c) Administrative or supporting activities.
(d) The remaining activities, services or programs are to be
allocated to those functional areas which are to be jointly funded by
the participating political subdivision.
Contract services which are performed solely for another agency
or entity must each be identified as a separate functional area.
6. The department must identify the bureaus, sections,
divisions and groups that are assigned to each functional area. Each
functional area must be a separate accounting unit within the budget
of the department for the purpose of apportioning the cost among
the participating political subdivisions.
7. The costs of the activities of administration or support must
be allocated to the other functional a rea to which they apply in the
ratio that the cost of each functional area bears to the combined
costs of the other functional areas.
8. The costs of each functional area which is to be jointly
funded, including the administrative and support costs allocated in
accordance with subsection 6, must be apportioned among the
participating political subdivisions as follows:
(a) The cost of unifo rmed functions in the field must be
apportioned on a percentage basis according to the comparative
cumulative, unweighted percentage relationship among the
participating political subdivisions of the permanent population of
the participating political subd ivisions, as determined annually by
the Governor, the total number of calls for service which were
dispatched by the department in each participating political
subdivision, excluding:
(1) Calls for service with respect to felony crimes;
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(2) Calls for s ervice originating in those areas which were
served by a rural program of resident officers; and
(3) Calls for service originating from a program of contract
services which is totally funded by the contracting agency or entity,
and the total number of felonies which were reported in each
participating political subdivision, excluding reports of felonies
originating from a rural program of resident officers or a program of
contract services. The number of calls for service and the number of
felonies repo rted must have been made during the 12 months
preceding January 1 of the current fiscal year.
(b) The cost of the investigative function must be apportioned
on a percentage basis according to the comparative cumulative,
unweighted percentage relationship among the participating political
subdivisions of the total number of felonies which were reported in
each participating political subdivision during the 12 months
preceding January 1 of the current fiscal year.
9. For the purpose of subsection 8, the po pulation attributable
to a county does not include the population of the cities within that
county or the population of those areas within that county which are
served by a rural program of resident officers.
10. The department shall maintain all of the statistics necessary
to effectuate the funding apportionment plan and shall maintain
accurate records in support of the determination required in order to
comply with this section.
11. If, in the initial year of the merger, the statistics necessary
to de termine the funding apportionment plan for the remainder of
that year are incomplete, the department shall prepare a funding
apportionment plan for the remainder of that year based upon the
most accurate statistics available, and apply it as closely as pos sible
in the manner prescribed in this section. The fact that a budget, a
funding apportionment plan and a rural program of resident officers
are not prepared and submitted when due does not invalidate any of
them.
Sec. 3. NRS 354.59811 is hereby amended to read as follows:
354.59811 1. Except as otherwise provided in NRS 244.377,
278C.260, 354.59813, 354.59815, 354.59818, 354.5982, 354.5987,
354.705, 354.723, 450.425, 450.760, 540A.265 and 543.600, and
section 1 of this act, for each fiscal year beginning on or after
July 1, 1989, the maximum amount of money that a local
government, except a school district, a dis trict to provide a
telephone number for emergencies or a redevelopment agency, may
receive from taxes ad valorem, other than those attributable to the
net proceeds of minerals or those levied for the payment of bonded
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indebtedness and interest thereon incurred as general long-term debt
of the issuer, or for the payment of obligations issued to pay the cost
of a water project pursuant to NRS 349.950, or for the payment of
obligations under a capital lease executed before April 30, 1981,
must be calculated as follows:
(a) The rate must be set so that when applied to the current fiscal
year’s assessed valuation of all property which was on the preceding
fiscal year’s assessment roll, together with the assessed valuation of
property on the central assessment roll which was allocated to the
local government, but excluding any assessed valuation attributable
to the net proceeds of minerals, assessed valuation attributable to a
redevelopment area and assessed valuation of a fire protection
district attributable to real property which is transferred from private
ownership to public ownership for the purpose of conservation, it
will produce 106 percent of the maximum revenue allowable from
taxes ad valorem for the preceding fiscal year, except that the rate so
determined must not be less than the rate allowed for the previous
fiscal year, except for any decrease attributable to the imposition of
a tax pursuant to NRS 354.59813 in the previous year.
(b) This rate must then be applied to the total assessed valuation,
excluding the assessed valuation attributable to the net proceeds of
minerals and the assessed valuation of a fire protection district
attributable to real property which is transferred from private
ownership to public ownership for the purpose of conserva tion, but
including new real property, possessory interests and mobile homes,
for the current fiscal year to determine the allowed revenue from
taxes ad valorem for the local government.
2. As used in this section, “general long -term debt” does not
include debt created for medium -term obligations pursuant to NRS
350.087 to 350.095, inclusive.
Sec. 4. 1. This section becomes effective upon passage and
approval.
2. Sections 1, 2 and 3 of this act become effective:
(a) Upon passage and approval for the purposes of performing
any preparatory administrative tasks and adopting any ordinances
necessary to carry out the provisions of this act; and
(b) On July 1, 2027, for all other purposes.
3. This act expires by limitation on June 30, 2057.
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