Committee approves extension of ad valorem tax for police funding required by Senate Bill 451

The Las Vegas recommending committee on Nov. 17 approved a proposal to adopt an extension of an existing ad valorem property tax in the city to fund employment of police officers, as required by Nevada Senate Bill 451 (2025).

Deputy City Attorney Jillian Bloch Sagerbloom told the committee the proposal would extend a tax that voters originally approved at the 1996 general election. "This is an extension of an existing tax that was approved by the voters at the general election in 1996," she said. She noted the city and county each currently impose a 20¢ property tax per $100 of assessed valuation and that the tax is set to expire in 2027.

Jillian said the extension required under Senate Bill 451 would be effective from July 1, 2027, through June 30, 2057. She also warned that, because of how property-tax abatements and reallocation work, eliminating the tax would not necessarily reduce some taxpayers' bills because the revenue could be redistributed to other sources.

A committee member asked whether the state law merely enables or actually requires adoption; Jillian answered that the law requires renewal. The chair opened a public hearing; no public comment was offered. An unidentified committee member moved to approve the extension; the chair called for a vote and the item passed (vote tally not specified in the transcript). The committee scheduled the item for City Council consideration on Nov. 19, 2025.

The extension would keep the current local ad valorem rate in place for police funding under the timeline specified in the statute; further fiscal or operational detail was not provided during the committee meeting.