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AB 69

Removes the prospective expiration of the Nye County Sales and Use Tax Act of 2007. (BDR S-137)

2025 Regular Session

AB 69 removes the sunset on Nye County’s 0.50% public-safety sales tax, allowing the tax to continue beyond October 1, 2027 under the current framework.

Approved by the Governor. Chapter 213.
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Bill Summary · AB 69

AB 69 — Summary (Nye County Sales and Use Tax Act of 2007)

Status: Approved by the Governor (Chapter 213).
Introduced: December 10, 2024.
Subject: Removes the prospective expiration of the Nye County Sales and Use Tax Act of 2007 (the county’s “Public Safety Sales Tax”).

Purpose and intent

AB 69 removes the scheduled expiration of statutory provisions that authorize Nye County to impose an optional sales and use tax (up to 0.50%) dedicated to public safety. The change allows the county’s existing public‑safety sales tax authority to continue after the previously scheduled sunset date (October 1, 2027).

Key provisions

  • Amends the original 2007 statutory language (Section 23 of chapter 545, Statutes of Nevada 2007, and related provisions) to remove the clause that caused sections of the Nye County Sales and Use Tax Act to expire by limitation on October 1, 2027.
  • As enacted, the bill preserves the existing substantive authority and rate (an optional local tax of up to 0.50% for specified public‑safety purposes) but eliminates the prospective automatic sunset so the county may continue to impose the tax after 2027.
  • A proposed amendment (not adopted as final text) had been circulated that would instead extend the sunset to October 1, 2047 and require any reauthorization beyond that date to be approved by a two‑thirds vote of the Nye County Board of County Commissioners.

Who is affected

  • Nye County residents and businesses paying the county sales and use tax (the bill does not change the tax rate or base; it affects whether the county may continue to levy the tax after 2027).
  • Local public safety providers that receive PSST (Public Safety Sales Tax) revenues — e.g., Nye County Sheriff’s Office, Pahrump Valley Fire and Rescue, and volunteer fire departments — which have used the revenue for hiring personnel, equipment, communications and facility improvements.
  • Nye County government decisionmakers (Board of County Commissioners) insofar as their future options for extending or modifying the tax are affected by removal of the scheduled sunset.

Fiscal and policy notes

  • Committee fiscal analysis listed “Effect on Local Government: No” and “Effect on the State: No,” indicating no state or local fiscal impact was recorded for the bill’s statutory change (the bill does not increase the rate or create a new tax).
  • Supporters (local fire and public safety representatives and county materials) argued the tax funds critical personnel positions, apparatus, equipment and facility needs and that losing the revenue when the sunset takes effect would require layoffs and reductions in services.
  • Opponents argued the change would make a time‑limited tax permanent without returning to voters and raised concerns about removing a mandated sunset (some letters urged preserving voter voice or using the proposed 2047 extension/reauthorization approach).

Procedure / timeline

  • Prefiled/introduced late 2024; considered and amended through committee hearings in early 2025.
  • Passed both legislative houses in spring 2025 and enrolled.
  • Approved by the Governor on June 2, 2025 and filed as Chapter 213, thereby removing the prospective expiration from the 2007 Act.

Bottom line

AB 69 eliminates the statutory sunset that would have ended Nye County’s ability to impose the established 0.50% public‑safety sales and use tax after October 1, 2027, allowing the county to continue collecting and allocating those dedicated public‑safety revenues beyond that date under the existing statutory framework.

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

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