AN ACT relating to business improvement districts; authorizing a person to submit a petition to create a business improvement district to the board of county commissioners of certain counties; prescribing certain requirements for a district management plan; requiring the board of county commissioners to hold a public hearing before creating a district; prescribing certain procedures for the renewal of a district; setting forth certain requirements for an owners' association to administer or implement the improvements or activities of a district; prescribing certain requirements for assessments; authorizing the board of county commissioners to enter into an agreement with the Department of Taxation; requiring the board of county commissioners to annually submit to the Legislature a report concerning the district; authorizing the board of county commissioners to issue bonds for the benefit of a district; requiring the board of county commissioners to have an independent auditor review certain claims; prescribing certain requirements to modify a district; authorizing a board of county commissioners to dissolve a district under certain circumstances; and providing other matters properly relating thereto.
Sponsored By: Senate Committee on Natural Resources
Failed
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 1 benefits, 0 costs, 7 mixed.
District workers gain prevailing wage protections
Nevada's prevailing-wage rules apply to district improvement and activity projects as though a public body awarded the contract. These wage protections apply even when the project is not a public work. Workers gain wage protections, while contractors and districts may face higher labor costs. Projects that qualify as public works must also follow public-works laws.
Business district spending gets independent oversight
When the plan names an owners' association, the county must contract with that nonprofit or nonprofit cooperative to run district work. By each fiscal year's end, the association must report next year's work, costs, prior surplus or deficit, and proposed changes. Counties must have an independent auditor review every claim under district financing or reimbursement agreements. By September 1 each year, counties must report district activities, changes, and effects on local service costs to legislative oversight officials. The county clerk must keep a public copy of the district plan.
Business district charges must match benefits
Businesses pay district assessments based on expected benefits; counties can set different rates by benefit zone or business type. The public district plan must list assessed businesses, explain each charge, and show annual spending, debt payments, duration, and proposed increases. Assessment money must support approved district purposes, including events, marketing, business recruitment, transportation, signs, and other business services. Spending outside the district is limited to marketing or signs that give district businesses a special benefit. Counties can use Nevada's Department of Taxation to collect and distribute assessments, with distributions at least quarterly until the expiration fiscal year ends.
Business district renewals have time limits
New districts generally last up to 5 years; renewals follow formation procedures and can last up to 10 years. Bond-funded capital improvements can extend assessments through the bonds' maximum maturity. Districts cannot overlap unless they provide different benefits, and crossing county lines requires the other county's consent. Renewals can change boundaries, charges, and services; leftover assessment money and proceeds from assessment-funded assets transfer to the renewed district. Adding businesses does not give them access to old funds; money tied to excluded businesses follows the old plan.
Business owners can challenge higher charges
An owners' association or another interested person can ask the county to change district services or assessments. The county must hold a public hearing and mail assessed owners notice at least 30 days beforehand. For added or increased assessments, valid protests representing more than 50% of proposed total assessments block action for one year. That year starts when the county confirms the protest threshold. Approved changes require an updated district plan.
Business owners gain district closure options
Counties can dissolve districts with no unpaid district debt for misused money, official misconduct, or management-related legal violations. Owners or authorized representatives paying at least 50% of assessments can also petition during an annual 30-day window. The first window starts two years after creation; dissolution requires a public hearing and at least 30 days' mailed notice. After dissolution or expiration without renewal, all debts must be paid before leftover money follows the plan or returns to owners. Refunds follow owners' assessment shares; leftover money includes assessment proceeds, asset-sale proceeds, bond reserves, and construction funds.
Business projects gain limited financing options
Counties can finance or refinance district projects with bonds, notes, or financing agreements. They can also reimburse project providers for acquisition, improvements, equipment, reasonable interest, and other financing costs. Repayment uses only pledged district money or project revenue, never county general funds, taxing power, or general credit. Before issuing bonds or notes, a county-commissioned study must show enough pledged revenue for timely payments; revenue shortfalls are not defaults. Reimbursement agreements can span fiscal years, but bonds and related agreements must mature or end by the district's expiration fiscal year-end.
Tahoe businesses can form improvement districts
The law lets counties create business improvement districts in the Lake Tahoe Basin region for transportation and visitor-related services. Anyone can petition with a district plan and signatures from owners paying more than 50% of proposed assessments. For signature eligibility, any one person's assessment share above 40% of the total is excluded. The county must hold a public hearing with at least 45 days' mailed notice. Timely protests representing more than 50% of proposed assessments block that district's creation for one year after the county confirms the threshold.
Sponsors & Cosponsors
Sponsor
Senate Committee on Natural Resources
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
(No further action taken.)
6/3/2025SenateFrom printer. To engrossment. Engrossed. First reprint. To committee.
4/24/2025SenateTaken from General File. Re-referred to Committee on Finance. Exemption effective. To printer.
4/21/2025SenateNotice of eligibility for exemption.
4/21/2025SenateRead second time. Amended. (Amend. No. 520.)
4/21/2025SenatePlaced on Second Reading File.
4/21/2025SenateFrom committee: Amend, and do pass as amended.
4/21/2025SenateFrom printer. To committee.
3/26/2025SenateRead first time. Referred to Committee on Government Affairs. To printer.
3/24/2025Senate
Bill Text
As Introduced
Reprint 1
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