Clark County Property Taxes Overview
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1 Clark County Property Taxes Overview Joint Meeting of the Senate Committee on Revenue and Economic Development and the Assembly Committee on Taxation Tuesday, February 14, 2017
2 Property Tax Abatement Impact The policy issue of addressing the unintended consequences of increased property tax abatements is a statewide issue, not just Clark County (Purpose for NACO submitting a BDR on behalf of all 17 counties). Property tax has not kept pace with cost of maintaining increased public services, threatening service reductions for local governments, especially in the rural communities. Clark County like many other local governments has maintained within the resources provided; however, challenges with increasing abatements has placed significant stress on local governments ability to maintain status quo or expand critical government services to meet public service demands. Services in the rural communities suffer to a greater degree because of the challenges with revenue growth. Raising property tax rates would have minimal impact on revenues because of the property tax caps. 2
3 Clark County Overview Among county governments nationwide, Clark County has one of the most complex and unique configurations because of its responsibility to provide REGIONAL and URBAN/RURAL TOWN public services. REGIONAL PUBLIC SERVICES are provided to all residents within Clark County including those who live within the cities of Boulder, Henderson, Las Vegas, Mesquite and NLV. (Examples include: multiple airports, air quality compliance, social service, family and youth services, court services, and the State s largest public hospital University Medical Center) URBAN & RURAL TOWN PUBLIC SERVICES are provided to those residents who live ONLY in unincorporated Clark County. The public services provided includes all functions normally associated with a city, such as, fire protection, police protection, roads, parks and recreation planning/development, and code enforcement. 3
4 Clark County Overview Commissioners County M anager Regional Services Tow n Services Air Quality M anagement Assessor Airports Child Protective Services Clerk Coroner Detention* District Attorney District Court Elections Family Court Family Services Juvenile Justice Public Administrator Public Defender Public Guardian Recorder Social Service Treasurer UM C* Animal Control Building & Fire Prevention Business License Code Enforcement Comprehensive Planning Constable Fire Graffiti Abatement Justice Court Park Police Parks & Recreation Police (LVM PD)* Public Works W ater Reclamation NOTE: Blue text denotes a General Fund funded service. * Indicates a percentage of the funding is provided by the General Fund 4
5 Clark County Overview Jurisdiction Population % of Total Clark County Population Unincorporated (urban & rural) Clark County 913, % City of Las Vegas 610, % City of Henderson 280, % City of North Las Vegas 230, % City of Mesquite 18, % City of Boulder 15, % TOTAL CLARK COUNTY POPULATION* 2,069,450 State of Nevada 2,843,301 Nearly 73% of the Nevada s population is in Clark County If unincorporated Clark County was a city, it would be the largest populated city in Nevada, and the 11 th largest in the nation (Based on the 2010 Census) * Source: State of NV Demographer - July 1,
6 Clark County Population Year Clark County Population Annual Growth ,925, % ,996, % ,986, % ,006, % ,036, % ,966, % ,008, % ,062, % ,102, % ,147, % ,205, % Source: Clark County Comprehensive Planning. 6
7 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Assessed Valuation Trend (In Billions) $120.0 $110.0 $106.1 $112.0 $100.0 $90.0 $89.5 $ % Increase 7.6% Increase $80.0 $74.6 $70.0 $60.0 $50.0 $64.5 $63.9 $57.8 $54.2 $55.2 $63.0 $69.3 $40.0 $30.0 $20.0 $10.0 $
8 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 (Budget) Property Taxes Trend (In Millions) $450.0 FY15 to FY16 FY 16 to FY 17 $400.0 $350.0 $345.4 $383.1 $347.9 Assessed Value 10.0% 7.6% Property Taxes 3.7% 1.4% $300.0 $266.4 $306.8 $278.8 $277.8 $261.8 $271.5 $275.2 $250.0 $257.4 $253.3 $200.0 $150.0 $100.0 $50.0 $
9 One Cent Property Tax Rate Increase (Countywide Rate) 1 cent increase to Clark s countywide tax rate WITH abatements will generate approximately $600,000 1 cent increase to Clark s countywide tax rate WITHOUT abatements will generate approx. $7,460,000 9
10 General Fund Expenditure Trend (In Billions) $1,500 $1,431.6 $1,300 $1,281.1 $1,303.8 $1,316.4 $1,214.4 $1,220.6 $1,232.7 $1,206.2 $1,303.3 $1,100 $1,133.5 $1,157.1 $1,144.8 $985.0 $900 $700 $500 10
11 General Fund New Position History Fiscal Year General Fund New Positions FY FY FY FY FY FY FY FY FY FY FY FY
12 Emergency Medical Services (EMS) Emergency medical services and fire suppression are provided by the Fire Department to the residents and visitors of unincorporated Clark County. 91% of calls are for emergency medical services % Change # of Fire Stations % Total Emergency Incidents 122, , % % of Emergency Calls Responded to within 7 minutes (Goal is 90%) 75% 62% -17.3% Avg. Emergency Response Time (in minutes) 7:09 8: % NOTE: Avg. Response Time in the Southwest Area is: 07:14 10:38 minutes The metrics indicate that additional emergency response units are needed to address the increasing response times. As the abatements continue to grow, it will be more difficult to provide resources to address the increased service demands due to population growth in a timely manner. As such, response times will continue to increase. 12
13 13 Child Protective Services (CPS) The Department of Family Services is responsible for protecting children from abuse and neglect. The types of services provided include the Child Abuse Hotline, Child Abuse Investigations, Child Protection, Case Management, Adoptions, and Foster Home Licensing % Change Law Enforcement/Medical & Community Calls Received 34,133 41, % Child Protective Services (CPS) Investigations 8,014 12, % CPS Investigations Initiated within Priority Timeframes 97% 94% -3.1% New Children on CPS Caseload 11,392 18, % The metrics indicate that additional resources are needed to address the increasing caseloads. As the abatements continue to grow, it will be more difficult to provide resources to address increasing caseload growth and service demands in a timely manner.
14 Emergency/Non-Emergency Call Dispatch Services Las Vegas Metropolitan Police Department (LVMPD) Dispatch takes most of the 911(emergency) and 311(nonemergency) calls for the City of Las Vegas and unincorporated Clark County. Medical and fire calls are transferred to the LV City Fire Department Dispatch and LVMPD Dispatch handles police events within the LVMPD jurisdiction. 911 calls for service is paid for with ½ cent property tax levy. The #1 complaint at citizen meetings are the wait times for 311 calls. Goal is to answer 90% of 911 calls within 10 seconds. Goal is to answer 80% of 311 calls within 20 seconds. 14
15 Emergency/Non-Emergency Call Dispatch Services 911 Emergency Calls % Change # of 911 Calls 1,039,595 1,127, % 911 Average Hold Time (in seconds) 4 4 0% 911 Maximum Wait Time (in minutes) 01:39 02: % 311 NON Emergency Calls % Change # of 311 Calls 709,521 1,283, % 311 Average Hold Time (in seconds) % 311 Maximum Wait Time (in minutes) 11:37 45: % 15
16 Public Response Office (PRO) The Public Response Office (PRO) provides code enforcement for all unincorporated Clark County. Code Enforcement specialists follow up on citizen complaints regarding neighborhood code violations including illegal storage of vehicles, unkempt properties, lot usage, illegal sign placement, graffiti, and removal of trash. Department % Change Code Enforcement: # of Cases Opened 12,237 10, % Code Enforcement: # of Code Enforcement Officers % Code Enforcement: Average time to Initial Inspection (Goal 4 Days) 5 Days 8 Days 60% The metrics indicate that additional resources are needed to address the increasing caseloads. As the abatements continue to grow, it will be more difficult to provide resources to address increasing caseload growth and service demands in a timely manner. 16
17 Other County Department Metrics Department % Change Animal Control: # of Calls Received by Dispatch 57,824 68, % Assessor: Deeds Processed for Ownership Changes 156, , % Business License: Total Completed Applications 9,817 16, % Business License: Total Applications/Licenses Approved 8,998 14, % Comprehensive Planning: Land Use Applications 1,458 2, % Comprehensive Planning: Land Use Avg. Days to Process Applications % Coroner: Autopsies 1,402 1, % Parks: Urban Park Acres per 1,000 Population % Public Works: Road Maintenance Service Requests 3,209 5, % Recorder: Average Days to Record % 17
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