File #: 25-3073   
Status: Passed
File created: 10/22/2025 In control: Clark County Board of Commissioners
On agenda: 11/4/2025 Final action: 11/4/2025
Title: Introduce an Ordinance to amend Title 4 (Revenue and Taxation) of the Clark County Code to add a new Chapter 4.01 relating to the imposition of an ad valorem property tax rate in unincorporated areas of Clark County for the purpose of employing police officers with the Las Vegas Metropolitan Police Department; and providing for other matters properly relating thereto; and set a public hearing. (For possible action)
Attachments: 1. Staff Report, 2. Ordinance- imposition of Property Tax SB 451

CLARK COUNTY BOARD OF COMMISSIONERS

AGENDA ITEM

 

Petitioner:

Jessica Colvin, Chief Financial Officer

Recommendation: 

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Introduce an Ordinance to amend Title 4 (Revenue and Taxation) of the Clark County Code to add a new Chapter 4.01 relating to the imposition of an ad valorem property tax rate in unincorporated areas of Clark County for the purpose of employing police officers with the Las Vegas Metropolitan Police Department; and providing for other matters properly relating thereto; and set a public hearing.  (For possible action)

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FISCAL IMPACT:

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BACKGROUND: 

NRS 354.5982 authorizes the levy of a total rate of 28 cents on each $100 of assessed valuation in the taxing district compromising the unincorporated areas of Clark County and the City of Las Vegas for the purposes of employing police officers with the Las Vegas Metropolitan Police Department.  Of this total rate, 20 cents was approved by the voters in the 1996 General Election voters, which is scheduled to expire on June 30, 2027.  Senate Bill 451, chapter 7 Statutes of Nevada 2025 requires the Board of County Commissioners and the City Council of the City of Las Vegas to extend and continue the imposition of an ad valorem property tax rate of 20 cents on each $100 of assessed valuation within the taxable areas for the purpose of employing police officers with the Las Vegas Metropolitan Police Department for the period beginning July 1, 2027 and ending on June 30, 2057.  This ordinance implements the requirements of SB451 for Clark County.

Staff recommends that the Board set a public hearing for Tuesday, November 18, 2025 at 10:00 a.m.