Indicators:

Fiscal Data
Boulder City Henderson Las Vegas Laughlin Mesquite North
Las Vegas		 Unincorporated Clark County
Size (sq. miles) 202.0 104.1 131.2 106 32.0 82.2 385.0
Average Elevation 2,400 1,940 2,162 510 1,650 1,950 2,018
Pop. Density 77 2,564 4,420 84 519 2,616 119
Population 15,500 267,021 579,840 8,998 18,636 215,026 877,233
Government
Type		 Council/
Manager		 Council/
Manager		 Council/
Manager		 Township of Clark Co. General/
Manager		 Council/
Manager		 Commission
Total Budget ($000)
2001/2002 24,378 297,855 635,623 11,365 13,400 220,464 3,220,953
2002/2003 27,652 350,989 687,376 12,734 14,304 265,855 3,479,737
2003/2004 25,407 377,749 879,809 9,952 14,000 348,873 3,940,455
2004/2005 25,663 358,079 1,227,618 9,952 18,000 381,625 4,382,192
2005/2006 25,436 429,281 848,957 8,372 21,300 378,424 5,084,587
2006/2007 25,900 516,548 1,101,548 13,651 24,035 515,527 5,938,511
2007/2008 23,233 573,211 1,407,926 13,164 24,339 676,577 5,797,853
Combined Property
Tax Rate		 2.43 2.91 3.30 $2.13 2.77 3.37 2.92
Property Tax (Operating Rate)
2001/2002 0.2038 0.7108 0.6878 0.8416 0.3020 1.2037 0.6202
2002/2003 0.2038 0.7108 0.6765 0.8416 0.3020 1.2037 0.6202
2003/2004 0.2038 0.7108 0.6765 0.8416 0.3020 1.2037 0.6202
2004/2005 0.2038 0.7108 0.6765 0.8416 0.5520 1.2037 0.6202
2005/2006 0.2038 0.7108 0.6765 0.8416 0.5520 1.1887 0.6425
2006/2007 0.2038 0.7108 0.6765 0.8416 0.5520 1.1687 0.6416
2007/2008 0.2038 0.7108 0.6765 0.8416 0.5520 1.1637 0.6391
Planning Commission Y Y Y Y City Council Y Y
Industrial Plan
Approval		 Y Y Y Y City Council
& Staff		 Y Y
Zoning Regulations Y Y Y Y Y Y Y
IRB Financing Y Y Y Y Y Y Y
IRB Limit 10,000,000 20,000,000 10,000,000 $10,000,000 10,000,000 10,000,000 10,000,000
Total Assessed Valuation
2006/2007 735,934,072 16,495,719,598 24,642,788,842 518,362,949 1,066,671,815 8,588,977,646 54,177,241,065
 
Clark County Tax Rate Breakdown FY 2006-07 Budget FY 2005-06 Budget
State: 0.1700 0.1700
County: (Operating & Debt) 0.4624 0.4633
Other: Cooperative Extension 0.0100 0.0100
Indigent 0.1150 0.1150
County Capital 0.0500 0.0500
Family Court 0.0192 0.0192
Subtotal Other 0.1942 0.1942
School: 1.3034 1.3034
Special Districts: Las Vegas/Clark County Library 0.0743 0.0743
Las Vegas/Clark County Library Debt 0.0123 0.0123
LVMPD Emergency 9-1-1 0.0050 0.0050
LVMPD Manpower Supplement 0.2800 0.2800
Clark County Fire District 0.2197 0.2197
Artesian Basin 0.0009 0.0013
Subtotal Special District 0.5922 0.5926
Town: 0.2064 0.2064
Town Tax Rate: $2.9286 $2.9299
 
Clark County Fund Revenue Sources 2001 2002 2003 2004 2005 2006 2007
Total Values (in millions)
Ad valorem taxes $ 366 $ 396 $ 441 $ 495 $ 551 $ 659 $ 758
Special Assessments $ 17 $ 19 $ 27 $ 26 $ 28 $ 37 $ 43
Licenses and permits $ 174 $ 187 $ 194 $ 222 $ 240 $ 282 $ 287
Intergovernmental revenue $ 611 $ 651 $ 691 $ 852 $ 1,022 $ 1,303 $ 1,367
Charges for service $ 108 $ 436 $ 458 $ 487 $ 544 $ 143 $ 148
Fines and forfeitures $ 12 $ 11 $ 10 $ 10 $ 13 $ 18 $ 23
Interest $ 97 $ 97 $ 74 $ (17) $ 60 $ 83 $ 130
Other $ 14 $ 19 $ 19 $ 53 $ 25 $ 29 $ 37
Total Government Fund Revenue $ 1,400 $ 1,817 $ 1,915 $ 2,129 $ 2,483 $ 2,555 $ 2,791
Total Operating Revenues From Proprietary Funds $ 1,074 $ 1,122 $ 1,182 $ 1,325 $ 1,353 $ 1,516
Total Government and Proprietary Fund Revenue $ 2,474 $ 2,939 $ 3,098 $ 3,454 $ 3,836 $ 4,071
Per Capita Estimates (not in millions) $ 1,732 $ 1,855 $ 1,886 $ 1,977 $ 2,113 $ 2,128
Inflation adjusted per capita estimates
Ad valorem taxes $ 239 $ 228 $ 241 $ 248 $ 258 $ 283
Special Assessments $ 11 $ 11 $ 15 $ 13 $ 13 $ 16
Licenses and permits $ 113 $ 108 $ 106 $ 111 $ 112 $ 121
Intergovernmental revenue $ 398 $ 376 $ 377 $ 427 $ 478 $ 559
Charges for service $ 71 $ 252 $ 250 $ 244 $ 254 $ 61
Fines and forfeitures $ 8 $ 6 $ 6 $ 5 $ 6 $ 8
Interest $ 63 $ 56 $ 41 $ (8) $ 28 $ 36
Other $ 9 $ 11 $ 11 $ 26 $ 11 $ 12
Total Government Revenue Fund $ 913 $ 1,049 $ 1,044 $ 1,067 $ 1,161 $ 1,097
Total Operating Revenues From Proprietary Funds $ 701 $ 648 $ 645 $ 664 $ 633 $ 651
Inflation Adjusted Per Capita Estimates $ 1,614 $ 1,697 $ 1,689 $ 1,730 $ 1,794 $ 1,748
Clark County Spending Pattern 2000 2001 2002 2003 2004 2005 2006
General Government Fund Spending Total (in millions, except per capita estimates)
General Government $ 113 $ 120 $ 286 $ 320 $ 346 $ 394 $ 187
Judicial $ 92 $ 99 $ 107 $ 117 $ 123 $ 131 $ 140
Public safety $ 437 $ 482 $ 653 $ 733 $ 777 $ 858 $ 806
Public works $ 153 $ 167 $ 156 $ 368 $ 230 $ 260 $ 289
Health $ 17 $ 20 $ 23 $ 25 $ 28 $ 34 $ 53
Welfare $ 59 $ 60 $ 80 $ 98 $ 95 $ 111 $ 12
Culture and recreation $ 19 $ 23 $ 21 $ 29 $ 31 $ 31 $ 26
Other $ 40 $ 55 $ 51 $ 53 $ 55 $ 66 $ 74
Total General Government Spending $ 930 $ 1,025 $ 1,377 $ 1,744 $ 1,684 $ 1,885 $ 1,587
Per Capita General Government Spending $ 688 $ 718 $ 869 $ 1,062 $ 964 $ 1,038 $ 830
Government Enterprise Fund Spending Total (in millions, except per capita estimates)
University Medical Center - - $ 409 $ 428 $ 458 $ 480 $ 508
Water Reclamation District - - $ 57 $ 66 $ 72 $ 74 $ 82
Las Vegas Valley Water Authority - - $ 273 $ 295 $ 332 $ 360 $ 477
Department of Aviation - - $ 175 $ 188 $ 188 $ 206 $ 228
Other Enterprise Funds - - $ 143 $ 146 $ 160 $ 52 $ 58
Internal Services - - $ 96 $ 104 $ 102 $ 126 $ 138
Total Government Enterprise Spending $ 928 $ 1,029 $ 1,152 $ 1,226 $ 1,312 $ 1,299 $ 1,491
Per Capita Government Enterprise Spending $ 686 $ 721 $ 727 $ 747 $ 751 $ 715 $ 779
Total General and Enterprise Government Spending $ 1,858 $ 2,055 $ 2,529 $ 2,970 $ 2,996 $ 3,183 $ 3,078
General Government Spending Inflation adjusted per capita estimates
General Government $ 81 $ 78 $ 165 $ 175 $ 173 $ 184 $ 80
Judicial $ 66 $ 65 $ 62 $ 64 $ 62 $ 61 $ 60
Public safety $ 312 $ 315 $ 377 $ 400 $ 389 $ 401 $ 346
Public works $ 109 $ 109 $ 90 $ 201 $ 115 $ 121 $ 124
Health $ 12 $ 13 $ 14 $ 14 $ 14 $ 16 $ 23
Welfare $ 42 $ 39 $ 46 $ 54 $ 47 $ 52 $ 5
Culture and recreation $ 13 $ 15 $ 12 $ 16 $ 15 $ 15 $ 11
Other $ 29 $ 36 $ 29 $ 29 $ 27 $ 31 $ 32
Per Capita General Government Spending $ 665 $ 669 $ 795 $ 951 $ 844 $ 881 $ 681
Government Enterprise Spending Inflation adjusted per capita estimates
University Medical Center - - $ 236 $ 233 $ 229 $ 224 $ 218
Water Reclamation District - - $ 33 $ 36 $ 36 $ 35 $ 35
Las Vegas Valley Water Authority - - $ 158 $ 161 $ 167 $ 169 $ 205
Department of Aviation - - $ 101 $ 102 $ 94 $ 97 $ 98
Other Enterprise Funds - - $ 82 $ 80 $ 80 $ 24 $ 25
Internal Services - - $ 55 $ 57 $ 51 $ 59 $ 59
Total Government Enterprise Spending $ 663 $ 672 $ 665 $ 669 $ 657 $ 607 $ 640
Total General and Enterprise Gov. Spending $ 1,328 $ 1,340 $ 1,460 $ 1,620 $ 1,501 $ 1,489 $ 1,321
 
Tax Climate
No Corporate Income Tax
No Personal Income Tax
No Franchise Tax on Income
No Inheritance Tax or Gift Tax
No Admission Tax
No Unitary Tax
No Estate Tax*
Competitive Sales and Property Tax Rates
Minimal Employer Payroll Tax - 0.7% of gross wages with deductions for employer paid health insurance
*Note: A small assessed "pick-up tax" that cannot exceed the max. allowable credit against the federal estate return