Henderson, NV

A special revenue fund is used to track revenue sources that are legally restricted or committed to being spent for a specific purpose.

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Examples of Special Revenue Projects

Fiesta Henderson Site

Reimagine Boulder Highway

Hiring More Police Officers

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Henderson Redevelopment Agency (RDA)

Redevelopment funds are separate from the City general funds and are specifically designated by Nevada Revised Statues (NRS) for the revitalization of blighted areas. These funds can only be used for the removal of economic, social and physical blight within the redevelopment area boundaries and to support investments that enhance economic development in these designated areas. Redevelopment funds cannot be used to supplement City general funds, which are used for a wide range of municipal services and operations.

Gas Tax Special Revenue

Tax on motor vehicle fuel and other revenues restricted for repairing or restoring existing unpaved and paved roads, streets, and alleys. 

Forfeited Assets Special Revenue

Resources and revenues of a fund that is restricted by State law to certain law enforcement activities.

Municipal Court Administrative Fee Special Revenue

Court assessments which are to be used to improve operations of the court.

Financial Stabilization Special Revenue

A $0.003 of the operating tax rate for ad valorem revenue, which are restricted for stabilization and deposited directly into this fund. Balances in this fund may be made available for City-wide costs incurred to mitigate the effects of an emergency or a natural disaster as declared by City Council. In addition, this fund can be made available to the General Fund to compensate for shortfalls in actual revenues of 2% or greater as compared to the final budget. None of these circumstances are expected to occur routinely.

Sales & Use Tax Special Revenue

Proceeds from the tax authorized by a State Assembly Bill for the Board of County Commissioners of Clark County to employ and equip additional police officers.

Commissary Special Revenue

Commissions received in connection with the sale of goods to prisoners as authorized by Nevada Revised Statute 211.360.

Eldorado Valley Regional Public Safety Training Facility Special Revenue

Rental fees from partnering and non-partnering agencies for a public safety training facility.

Crime Prevention Special Revenue

Proceeds from the tax authorized by a State Assembly Bill for the Board of County Commissioners of Clark County to employ and equip additional police officers.

Neighborhood Improvement District Special Revenue

Assessments levied which are to be used for the maintenance of neighborhood improvement projects.

Recreation, Cultural Events, and Tourism Special Revenue

Designated room tax, gaming license and other revenues associated with tourism, recreation and cultural events. 

Capital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure or capital outlays including the acquisition or construction of capital facilities and other capital assets other than those financed by proprietary funds.

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Examples of Capital Projects

West Henderson Fieldhouse

Fire Station 92

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Municipal Facilities Acquisition and Construction Capital Projects

Used for costs associated with the acquisition, construction, and improvement of public building facilities.

Special Recreation Capital Projects

Used for costs of recreational equipment and other recreational purposes. Funds for these purposes are provided by revenues received from the Las Vegas Convention and Visitors Authority.

Park Development Capital Projects

Fees that are collected upon application for building permits.  The revenues produced by these fees are to be used for the acquisition, development, improvement and expansion of public parks, playgrounds and recreational facilities within the City.

Flood Control Capital Projects

Used for flood control projects that receive their primary funding from the Clark County Regional Flood Control District.

RTC/County Funded Capital Projects

Costs of improving streets within the City that are funded by the Regional Transportation Commission and Clark County Grants.

Special Ad Valorem Transportation Capital Projects

Revenue received from a special ad valorem tax that must be recorded in a capital project fund and dedicated to capital projects designed to alleviate critical transportation needs within Clark County.

Capital Replacement Capital Projects

Uses an allocation of bond proceeds as well as other sources for the maintenance, repair, or improvement of assets/ infrastructure.

Special Assessment Districts Capital Projects

Used for the cost of public improvements such as street lighting, streets, curbs, gutters, water and sewer benefiting certain property owners.  Funding is provided by the issuance of special assessment district bonds.

Land Sales Capital Projects

Accounts for the purchase and sale of City-owned real property. The City has traditionally used proceeds from these sales for miscellaneous capital projects. Land purchased is for capital purposes.

Bond Proceeds Capital Projects Fund

Used for the cost of capital projects that are primarily financed through the sale of general obligation bonds and generally include costs of improving, equipping, acquiring, and construction for projects defined within NRS 268.676 through 268.728.

The General Fund comprises most of the core functions of the City of Henderson including general Government, Judicial, Public Safety, Public Works, Culture and Recreation, and Community Support. Some of these functions have additional funds supporting their operations.

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Examples of General Fund Use

• Day-to-Day City Operations

• City Employee Salaries

The General Fund revenue comes from many sources, the largest of which is Intergovernmental Resources. Intergovernmental Resources are revenues received from other governmental entities. These include Consolidated Tax, County Gaming License Fees, and Payment in Lieu of Taxes. 

Consolidated Tax Comprises $174.4 Million or 97.6% of Intergovernmental Resources and consists of:

• Basic City-County Relief Tax (BCCRT)

• Supplemental City-County Relief Tax (SCCRT)

• Cigarette Tax

• Liquor Tax

• Real Property Transfer Tax

Certain funds are allocated to projects the City has recently undertaken that align with residents' desires. Many of these new projects are being developed in Henderson's five redevelopment areas to enhance residents' quality of life while providing an economic boost. Long-term plans like The Downtown Investment Strategy are developed from community feedback and help us identify landmark and transformative projects.

The former Fiesta site is in a designated Redevelopment Area. After sitting vacant for a number of years, the land was purchased with Redevelopment Funds which can only be used to remove economic, social and physical blight and to support investments that enhance economic development in those designated redevelopment areas. Future development at this location, will be an investment for this designated Redevelopment Area.

Although the City is managing this project, the funding for Reimagine Boulder Highway did not come from City sources. The project received Federal Grant funds $88M, RTC funding $30M, NDOT funding $35M, Flood Control funding $17M, along with developer contributions for this project. 

• Nearly 60% of the City's operating budget is dedicated to keeping our community safe.

• 75% of the City's new hire budget is allocated for first responders.

• Since 2018, we have added 163 public safety positions, including HFD and HPD.

• Henderson established a first-of-its-kind facility in Southern Nevada that prioritizes the physical and mental health and wellness of first responders.

• The Wellness Center is designed to provide an accessible and convenient location for Henderson first responders and employees to receive the care they need in a timely manner.

• In 2023 & 2024, HPD has hired 132 officers (this includes Rehiring our Heroes program).

• We continue to recruit officers. As of January 2025, we have a 10.9% vacancy rate that we are working to improve.

• Established a cadet program to create a pipeline of qualified candidates for police academies.

• Since 2023, we have added eight full-time positions to Animal Care & Control.

The City of Henderson’s elected leaders and the City Management team have prioritized public safety as the number one funding priority for the City.

•  The West Henderson police station opened in Sept. 2023. This was the first area command expansion since 2007.
• In 2024, the City opened a brand-new forensic laboratory to put HPD at the forefront of crime investigation. A $23-million investment.
  • The laboratory provides the latest industry technology to support three separate labs focusing on latent print, toxicology, and controlled substances
• A $4.5-million budget has been allocated for immediate animal shelter enhancements, and additional operational improvements have been made.

The City of Henderson’s elected leaders and the City Management team have prioritized public safety as the number one funding priority for the City.

• HFD will have opened four (4) new fire stations in just eight (8) years, totaling over $37.9 million.
  • Station 92, the department’s 13th fire station, is opening in April 2025 in West Henderson.
  • Station 87, the department’s 12th fire station, opened in January 2023 in Cadence.
  • Station 85, the department’s 11th fire station, opened in 2020, serving East Henderson.
  • Station 91, the department’s 10th fire station, opened in 2017, serving Inspirada.

• In an innovative approach, the City is relocating Station 81 to the former Camping World site on Boulder Highway. A $19 million investment to ensure firefighters can respond to emergencies more effectively.

• HFD has expanded Henderson Fire's operations to include a third battalion (Battalion 14) and added three (3) additional battalion chiefs to the department's organizational structure.

• The City has invested more than $16.6 million in the past three (3) years to update the HFD fleet, including fire engines, rescues, and ladder trucks. These investments include the following:

• The City funded one hundred four (104) fire department positions between 2019 and 2024.
  • In July 2024, the department added thirty-three (33) new firefighters, bringing the total number of firefighters in the department to three hundred twelve (312).
  • Since 2022, the City has funded ten (10) new Paramedic Ambulance Operators.

The City provides premier public services while maintaining one of the lowest employee to citizen ratios in the Las Vegas Valley at 6.6 employees per 1,000 residents.

View and learn more about the City's current budget.