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SB 451

Enhancing retirement payout for state employees who have been drawing defined retirement benefits for at least 12 years

2025 Regular Session Introduced by Eric Tarr

Extends a 20-cent property tax in Clark County/Las Vegas for 30 years (2027–2057) to fund LVMPD officers, without raising the rate.

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Bill Summary · SB 451

SB 451 — Summary (Las Vegas Metropolitan Police Department property tax extension)

Status: Approved by the Governor. Introduced: February 18, 2025.
Short title / purpose: Extend an existing property tax that funds employment of police officers with the Las Vegas Metropolitan Police Department (LVMPD).

Main purpose

To continue (for 30 more years) a voter‑approved, dedicated property tax levy that provides revenue to employ police officers with the LVMPD. The tax rate itself is not increased — the bill extends the existing temporary portion of the levy.

Key provisions

  • Continues a tax at the rate of $0.20 (20 cents) per $100 of assessed value in the taxing district composed of the unincorporated areas of Clark County and the City of Las Vegas.
  • Extension period: effective beginning July 1, 2027 and ending June 30, 2057 (a 30‑year continuation past the current sunset date of June 30, 2027).
  • Requires the tax to be levied uniformly in the unincorporated area of Clark County and in each participating city within the taxing area; county officers collect the tax in the same manner as other ad valorem taxes and remit proceeds to the department (LVMPD).
  • Limits use of the proceeds to employing additional police officers and related costs for the department.
  • Makes conforming changes to apportionment language to preserve the current funding apportionment method for the taxing area.
  • Tax treatment under tax‑cap/abatement law: the bill specifies that the extended 20¢ rate is not exempt from the statutory partial abatement rules (NRS 361.4722–361.4724) and is not subject to the limitation in NRS 354.59811 (see bill text for statutory citations and effect).
  • Legislative procedural note: the bill required a two‑thirds majority for passage of the section described.

Who is affected

  • Property owners in the unincorporated areas of Clark County and the City of Las Vegas (the levy continues to apply to their assessed property values).
  • Clark County, City of Las Vegas, county tax collectors and the LVMPD (administration, collection, and use of funds).
  • County and municipal budgets and long‑range planning tied to LVMPD staffing funded by the levy.

Fiscal and policy impacts

  • Maintains a dedicated local revenue stream for LVMPD personnel costs; intended to support employment/retention of police officers.
  • The bill does not raise the rate, but by extending the levy it prevents an automatic tax reduction/cut that would have occurred when the temporary portion sunsetted.
  • The bill may affect calculations under Nevada’s property‑tax abatement/cap statutes because it expressly addresses whether the extended rate is included in or exempted from abatement calculations (see NRS citations in the bill).
  • Committees and fiscal analyses noted a potential local fiscal impact; exact dollar amounts depend on assessed values and future growth.

Timeline / procedural highlights

  • Origin: The 20¢ portion was originally approved by Clark County voters in 1996 and was scheduled to expire June 30, 2027.
  • SB 451 extends that voter‑approved temporary levy for the period July 1, 2027 through June 30, 2057.
  • The bill cleared the legislature and was approved by the Governor (became law).

Issues and public reaction

  • Supporters emphasize continuity of funding for police staffing and public safety.
  • Opponents have argued the extension removes a future voter decision (the original levy was time‑limited and voter‑approved) and effectively blocks a scheduled tax cut; some public commentary highlighted local budget priorities and argued taxpayers should have an opportunity to reauthorize the levy by vote.

For exact statutory amendments, implementation details, and NRS cross‑references, consult the enrolled bill text and the final statute as chaptered.

Compiled from official sources — confirm details with the bill’s official record.

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