SB 451 Nevada Senate · 2025 Regular Session

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

SB 451 extends a 20-cent property tax per $100 of assessed value in Clark County and Las Vegas (approved in 1996) to fund Las Vegas Metropolitan Police Department officer hiring, continuing until 2057. This tax, which currently expires in 2027, directly affects property owners in those areas by maintaining a funding source for police staffing. The bill specifies that proceeds must be used solely for hiring officers and related costs, and clarifies the tax is subject to Nevada’s annual property tax cap (unlike some other taxes). It does not create new taxes but extends an existing voter-approved levy for public safety.
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
May 2025
Senate Passage
May 2025
Assembly Passage
May 2025
Signed into Law
May 2025
Introduced Mar 31, 2025 Signed May 22, 2025
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced As Enrolled · 3 edits · May 22, 2025
MINOR
This bill extends a property tax that funds police officers in Las Vegas and surrounding Clark County areas. The main change is making a temporary 20-cent property tax rate permanent, extending it from expiring in 2027 to now running through 2057. The bill also clarifies how this tax is calculated and ensures it counts toward property tax caps that limit how much taxes can increase each year.
Scope change
The bill's scope expanded from a temporary extension to a permanent extension of the property tax rate, changing the expiration date from June 30, 2027 to June 30, 2057.
TIMELINE

Extended the 20-cent property tax rate from expiring on June 30, 2027 to now running through June 30, 2057.

REQUIREMENT

Added language clarifying that the extended tax rate is not exempt from partial property tax abatement, meaning it will count toward annual property tax increase limits.

TECHNICAL

Removed formatting elements like committee reference and majority vote requirements that were present in the draft version but not needed in the final enrolled version.

Floor votes · Assembly May 16, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
12
Key actions
7
Committee
3
May 22, 2025
Signed into law
Approved by the Governor. Chapter 7.
executive
May 19, 2025
Upper · Passed
In Senate. To enrollment.
upper
May 16, 2025
Lower · Passed
Read third time. Passed. Title approved. (Yeas: 41, Nays: 1.) To Senate.
lower
May 14, 2025
Lower · Passed
From committee: Do pass.
lower
Apr 16, 2025
Upper · Passed
Read third time. Passed. Title approved. (Yeas: 17, Nays: 4.) To Assembly.
upper
Apr 14, 2025
Upper · Passed
From committee: Do pass. Placed on Second Reading File.
upper
Apr 1, 2025
Upper · Passed
From printer. To committee.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Nicole Cannizzaro
Nicole Cannizzaro
DDemocratic
NV
6