Nevada Senate Bill SB451

Nevada 2025 Regular Session

• Introduced: 3/31/25
• Refer: 3/31/25
• Report Pass: 4/14/25
• Engrossed: 4/17/25
• Refer: 4/17/25
• Report Pass: 5/14/25
• Enrolled: 5/21/25
• Chaptered: 5/22/25
• Passed: 5/22/25

Caption

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

Summary

SB451 extends an existing Clark County/Las Vegas property tax dedicated to funding the Las Vegas Metropolitan Police Department. Under current law, the tax rate includes a permanent 8-cent levy and a 20-cent levy that is set to expire on June 30, 2027. This bill continues the 20-cent portion from July 1, 2027 through June 30, 2057, and keeps the revenue restricted to hiring additional police officers and paying related costs. The bill also makes conforming changes to Nevada’s tax and local government statutes so the extended levy is collected and apportioned in the same manner as the current tax. It specifies that the tax is imposed in the unincorporated areas of Clark County and the City of Las Vegas, and it clarifies how the levy interacts with existing property tax limits and partial abatement rules. The measure is effective immediately for administrative preparation, but most provisions take effect on July 1, 2027, and the act expires on June 30, 2057.

Impact

SB451 amends NRS 280.201 and NRS 354.59811, and adds a new section to Chapter 280 of NRS, to preserve a dedicated ad valorem tax stream for the Las Vegas Metropolitan Police Department. The bill extends the 20-cent-per-$100 assessed valuation levy for 30 years, directs the proceeds to police staffing and related expenses, and preserves the tax’s treatment under state property tax limitation and abatement provisions. It affects taxpayers in the unincorporated areas of Clark County and the City of Las Vegas, as well as local governments responsible for levying, collecting, and apportioning the tax.

Sentiment

The overall sentiment appears strongly supportive. The bill passed the Senate 17-4 and the Assembly 41-1, indicating broad bipartisan approval despite some dissent. The lack of committee transcript material limits insight into detailed debate, but the voting margins suggest the extension of police funding was generally viewed favorably by both chambers.

Contention

The main point of contention is the long-term continuation of a dedicated property tax and its effect on taxpayers, especially because the bill extends the levy for three decades. Another likely area of concern is the interaction with property tax abatement rules, since the bill expressly states the levy is not exempt from partial abatement, which can affect how much taxpayers ultimately pay and how local revenue is calculated. Supporters appear focused on maintaining stable funding for LVMPD staffing, while any opposition likely centers on tax burden, duration, and the use of a voter-approved levy beyond its current expiration date.