Nevada SB 451: Establishes for the 2021-2023 biennium the subsidies to be paid to the Public Employees' Benefits Program for insurance for certain active and retired public officers and employees. (BDR S-1160)

Bill Text

- 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 Metropolitan 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 unincorporated 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 district, 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 at 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 amended 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 proceeds 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 conforming 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 partial 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, without 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 calculation 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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- 83rd Session (2025)
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, the 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