SB 451 — Extends a property tax imposed to employ police officers with the Las Vegas Metropolitan Police Department. (BDR 22-359)

REQUIRESSenate TWO-THIRDSBill MAJORITYNo. VOTE (§ 1) S.B.

451451–Senator SCannizzaro ENATECHAPTER.......... B ILLN O.

451–SENATOR C ANNIZZARO M ARCH 31, 2025 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Extends a property tax imposed to employ police officers with the Las Vegas Metropolitan Police Department.

(BDR 22-359) FISCAL NOTE:

Effect on Local Government:

May have Fiscal Impact.

Effect on the State:

Yes.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

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 withrkwith the Las Vegas Metropolitan Police Department.

and (2) a rate of 20 cents on each $100 of assessed valuation in 1996the Generaltaxing Electiondistrict, which was approved by the voters of the taxing district at the 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 which4 expiresof onthis Junebill 30,provide 2027.for:

(NRS(1) 354.5982;rict at the chaptercontinued 817,imposition Statutes of Nevadathe 1987,property attax pagerate 2284, as amended by chapter 585, Statutes of Nevada20 1997,cents aton pageeach 2865,$100 chapter 658, Statutes of Nevadaassessed 1995,valuation atin pagethe 2534,taxing asdistrict, amendedfor bythe chapterperiod 585,beginning Statuteson ofJuly Nevada1, 1997,2027, at page 2865) Sections 1 and 4ending ofJune this30, bill2057; provide for:

(1)and the(2) continued imposition of the property tax rate of 20 cents on each $100 of assessed valuation in the taxing the continued use of the proceeds of this property tax for the purpose of employing2)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 pursuantthe toCity thisof billLas isVegas apportionedin to the unincorporatedsame areasmanner ofas Clarkthe Countyexisting property tax rate.ounty and theExisting Citylaw provides for a partial abatement of Lasproperty Vegastaxes, inwhich has the sameeffect mannerof asestablishing thean existingannual propertycap taxon rate.increases of property taxes.

-(NRS *SB451*361.4722-361.4724) –However, 2under –existing Existinglaw, lawcertain providesproperty fortax arates are exempt from this partial abatementabatement, ofincluding, without limitation, a new or increased property taxes,tax whichrate hasthat thea effecttaxing ofentity establishingis anrequired annualto capimpose onor increasesincrease ofby propertyany taxes.legislative act which becomes effective after April 6, 2005.

(NRSThus, 361.4722-361.4724)with However,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,law certainestablishing tax rate of 20 cents on each $100 of assessed valuation, which was approved at the General Election for the purpose of employing police officers with the Las Vegas Metropolitan Police Department, was imposed before April 6, 2005, section also provides that the property tax ratesrate areextended by that section is not exempt from thisthe partial abatement,abatement including,of withoutproperty limitation,taxes aand, newthus, oris anyrequired legislativeto actbe whichincluded becomesin effectivethe aftercalculation Aprilused 6,to 2005.determine the amount of property taxes abated.

Thus, with certainby 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 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.

- 83rd Session (2025) – 2 – EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

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.

- *SB451* – 3 – (a) Operating and maintaining a county or a branch county jail;

If a department operates a program for school crossing guards,operating eachthe participatingpositions politicallocated subdivisionwithin mustits payjurisdiction.y the cost of operating3. the positions located within its jurisdiction.

3.The funding apportionment plan must apportion the anticipated costs of operating and maintaining the department, and - 83rd Session (2025) – 3 – capital costs, after deducting all anticipated revenue internally generated by the department, among the participating political subdivisions according to the formula developed by the department pursuant to this section.

Thetax fundingad apportionmentvalorem planthat mustis apportionlevied thepursuant anticipatedto coststhe approval of operating and maintaining the department,voters andor capitalpursuant costs,to aftersection deducting1 allof anticipatedthis revenueact internallymust generatedbe bylevied theat department,a amonguniform therate participatingin political subdivisions according to the formulaunincorporated developedarea byof the departmentcounty pursuantand toin thiseach section.participating city.

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.

The costs of the activities of administration or support must be allocated to the other functional area to which they apply in the ratio that the cost of each functional area bears to the combinedcombinedthe costs of the other functional areas.

The costs of each functional area which is to be jointly funded, including the administrative and support costs allocated in - *SB451* – 4 – accordance with subsection 6, must be apportioned among the participating political subdivisions as follows:

(2)- Calls83rd forSession service(2025) originating– in4 those– areas which were served by a rural program of resident officers;

andandreas which were (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.

For the purpose of subsection 8, the population 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 arearet served by a rural program of resident officers.

- *SB451* – 5 – Sec.

3.

NRS 354.59811 is hereby amended to read as follows:

Except as otherwise provided in NRS 244.377,244.377,s: 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 district 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 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)278C.260, The354.59813, rate354.59815, must354.59818, be354.5982, set354.5987, so354.705, that354.723, when450.425, applied450.760, to540A.265 theand current543.600, fiscaland year’ssection assessed1 valuation of allthis propertyact, whichfor waseach onfiscal theyear precedingbeginning fiscalon year’sor assessmentafter roll,July together1, with1989, the assessedmaximum valuationamount of propertymoney onthat thea central assessment roll which was allocated to the local government, butexcept excludinga anyschool assesseddistrict, valuationa attributabledistrict to theprovide neta proceedstelephone ofnumber minerals,for assessedemergencies valuationor attributable to a redevelopment areaagency, andmay assessedreceive valuationfrom oftaxes aad firevalorem, protectionother districtthan those attributable to realthe propertynet whichproceeds isof transferredminerals fromor privatethose ownershiplevied to public ownership for the purposepayment of conservation,bonded it- will83rd produceSession 106(2025) percent– of5 the– maximumindebtedness revenueand allowableinterest fromthereon taxesincurred adas valoremgeneral forlong-term thedebt precedingof fiscalthe year,issuer, exceptor thatfor the ratepayment soof determinedobligations mustissued notto bepay lessthe thancost theof ratea allowedwater forproject thepursuant previousto fiscalNRS year,349.950, exceptor for anythe decreasepayment attributableof toobligations theunder impositiona ofcapital alease taxexecuted pursuantbefore toApril NRS30, 354.598131981, inmust thebe previouscalculated year.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 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.

- *SB451* – 6 – (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;