Frequently Asked Questions

Question 1 asks voters whether the City can maintain a property tax to fund street maintenance, parks, and fire stations. The property tax that is currently in place expires on June 30, 2025. The City is required to obtain voter approval to continue the tax.

The current tax went into effect in 1995 after the City of North Las Vegas residents voted to approve the property tax for street maintenance. Another resolution, 2203, was passed in 2001 allowing for the tax to be used for the additional purposes of acquiring, improving, and equipping City parks and fire stations. Under Nevada law, these types of voter-approved taxes sunset after 30 years. This tax will expire on June 30, 2025.

The money collected from this property tax is placed in City Fund 268, which is a special revenue fund set aside to ensure that the funds are used as approved.

The specific question that will be on the ballot is:

Shall the City Council of the City of North Las Vegas be authorized to maintain a tax rate of $0.2350 per $100 of assessed valuation for a period of 30 years to exclusively fund the costs to acquire, improve, equip, operate and maintain streets, parks, and fire stations? The tax rate shall commence upon the expiration of the existing tax rate on July 1, 2025. The cost for the owner of a new $100,000 home is estimated to be up to $82.25 per year. Tax rates will not be increased as a result of approval of this question.

Question 2 asks voters whether the City can maintain a property tax to fund public safety. The property tax that is currently in place expires on June 30, 2027. The City is required to obtain voter approval to continue the tax.

The current tax went into effect in 1996 after the City of North Las Vegas residents voted to approve the property tax to fund public safety. Under Nevada law, these types of voter-approved taxes sunset after 30 years. This tax will expire on June 30, 2027.

The money collected from this property tax is placed in City Fund 287, which is a special revenue fund set aside to ensure that the funds are used as approved.

The specific question that will be on the ballot is:

Shall the City Council of the City of North Las Vegas be authorized to maintain a tax rate of $0.20 per $100 of assessed valuation for a period of 30 years to exclusively fund operating expenses for public safety and equipment and other expenses for the Police Department and Community Correction Center? The tax rate shall commence upon the expiration of the existing tax rate on July 1, 2027. The cost for the owner of a new $100,000 home is estimated to be up to $70 per year. Tax rates will not be increased as a result of approval of this question.

Question 1

North Las Vegas property owners will continue to pay the current special property tax rate if the question is approved. The rate will not go up. The current tax rate is approximately $0.235 per $100 of assessed valuation from property taxes. For the owner of a new $100,000 home, the estimated cost would be up to $82.25 per year. If voters vote against the extension of the property tax by the City, it is unlikely that property owners’ tax payments will be reduced because of tax abatements and tax caps on property. Instead, other entities that collect property taxes from property owners will receive a higher share of the property taxes that those other entities levy.

Question 2

North Las Vegas property owners will continue to pay the current special property tax rate if the question is approved. The current tax rate is approximately $0.20 per $100 of assessed valuation from property taxes. For the owner of a new $100,000 home, the estimated cost would be up to $70 per year. If voters vote against the extension of the property tax by the City, it is unlikely that property owners’ tax payments will be reduced because of tax abatements and tax caps on property. Instead, other entities that collect property taxes from property owners will receive a higher share of the property taxes that those other entities levy.

Fund 268

The property taxes collected for street maintenance and the acquisition, improvement, and equipping of parks and fire stations are placed in Fund 268, a special revenue fund. The money is used to fund street maintenance, projects for the Parks and Recreation Department, and positions in the City’s Public Works Department. The fund also supported the building of a new fire station and equipment for the fire department.

Fund 287

The property taxes collected for public safety functions are placed in Fund 287, a special revenue fund. The money is used specifically for the City’s Police Department and Community Corrections Center, funding 65 positions and the equipment needed for those positions.

It is anticipated that the ballot questions will go before North Las Vegas voters at the upcoming 2024 June Primary Election being held on Tuesday June 11, 2024. Early voting begins on Saturday, May 25, 2024 and runs through Friday, June 7, 2024. For more information on voting and the primary election, please visit the Clark County Election Department website:

https://www.clarkcountynv.gov/government/departments/elections/index.php.

There are a few reasons. The City of North Las Vegas financial plan forecast is budgeted in 5 year increments. Forecasted budgets for 2025 are currently being compiled by staff. In order to forecast the budget accurately (plan for staff, services, and equipment expenses), staff need to understand what tax revenues will be available.

Additionally, there are other government entities that levy property taxes on property in North Las Vegas, including Clark County, the Clark County School District, and the state of Nevada. Because there are property tax caps in Nevada so that property taxes cannot be higher than a certain amount, each of these entities and North Las Vegas receive a reduced share of each entity’s respective property taxes. The amount of reduction depends on a number of factors including the time that the property tax began. If the City’s voter-approved property taxes do not continue from the date of expiration, any future property tax that is later approved by voters will be lower on the list of property tax recipients, resulting in a greater reduction to the amount that can be collected by the City.

Finally, elections can be expensive. Including both questions on one ballot during one election has less of a financial impact than separating the questions into two elections.

You can find more information here: https://www.cityofnorthlasvegas.com/home/showpublisheddocument/6096/638289217583430000

Due to the cost and time required to put forth a ballot question to voters, it is more cost effective and prudent to extend the approval for 30 years. This time frame also allows for our financial team to budget future revenues that will be used for the city’s capital improvement plan.

Since the beginning of the special property tax, has it always been used to maintain streets, parks, fire stations, and public safety?

In 1995, after the City of North Las Vegas residents voted to approve a special tax in the general election, the North Las Vegas City Council passed and adopted resolutions 1796 and 1818 which allowed collection of a tax to fund street maintenance. Another resolution, 2203, was passed in 2001 allowing for the tax to be used for additional purposes to acquire, improve, and equipt City parks and fire stations.

In 1996, after the City of North Las Vegas residents voted to approve a special tax in the general election, the North Las Vegas City Council passed and adopted resolution 1902 which allowed collection of a special tax to fund public safety.

Yes. The special tax was originally approved in 1995 and 1996 in the general election.

Question 1

You will continue to pay the current special property tax rate. The current tax rate is approximately $0.235 per $100 of assessed valuation from property taxes. For the owner of a new $100,000 home, the estimated cost would be up to $82.25 per year. This tax rate will not be increased as a result of approval of this question.

Question 2

You will continue to pay the current special property tax rate. The current tax rate is approximately $0.20 per $100 of assessed valuation from property taxes. For the owner of a new $100,000 home, the estimated cost would be up to $70 per year. This tax rate will not be increased as a result of approval of this question.

No, you will continue to pay the current special property tax rate for a period of 30 years after the current rate has expired if the tax is approved. This tax rate will not be increased as a result of approval of this question.

Will the special property tax cost me more than what I am currently paying if this tax is approved?

No, you will continue to pay the current special property tax rate. This tax rate will not be increased as a result of approval of this question.

The approximate cost to the owner of a residential home with an assessed value of $250,000 would be $380.63 per year total for both of the special tax rates.

How much does the City of North Las Vegas collect from the special property tax?

At the end of fiscal year 2023, the city collected a combined total of $33.8 million dollars for the two special property taxes.

This funding source currently funds approximately 65 positions in the Police Department and Community Corrections Center to support public safety functions. Additionally, this funding allows for purchasing equipment necessary for those positions.

Currently, this funding supports 41 budgeted positions within the City’s Public Works Department for traffic and roadways. This funding also supports projects for the Parks and

Recreation Department, including new playground equipment for parks. Further, this funding supports the Fire Department in upgrading equipment, purchasing new equipment, and partially supporting the construction of a new fire station to increase services as the City grows.

The special property tax that is currently used by the City to support street maintenance and acquiring, improving, and equipping City parks and fire stations will expire on June 30, 2025. Question 1 asks voters whether this special property tax should be maintained for an additional thirty (30) years.

The special property tax that is currently used by the City to support public safety operations in the Police Department and Community Corrections Center will expire on June 30, 2027. Question 2 asks voters whether this special property tax should be maintained for an additional thirty (30) years.