How Las Vegas is run

Who runs Las Vegas, what it costs, and where your money goes

The city manager, council pay, the budget, your property tax bill and who provides each service, from Las Vegas's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.

Who runs Las Vegas

The City Manager, hired by the council, runs the city day to day with three deputy city managers and a chief financial officer. The council of six ward members and the mayor sets policy, passes ordinances and adopts the budget.

City of Las Vegas · Jan 20, 2026

What they are paid

City manager Mike Janssen: base pay$360,0002026-01-07. Annual base salary in the agreement the council approved 7-0 on January 7, 2026. The council may raise it based on performance. City of Las Vegas · Jan 7, 2026
In the contract
  • $15,000 cash payment each January and July, not counted toward his pension
  • 40 hours of paid administrative leave a year on top of other leave
  • 12 months' salary and benefits if fired without cause, plus a year of health insurance
  • Contract runs from January 7, 2026 to August 31, 2028
  • Must give 180 days' notice if he resigns
A council memberNot confirmed2026. Las Vegas City Charter (Nevada Legislature)

Las Vegas city staff

3,898 full-time-equivalent positions, including Public safety 1,586, Culture and recreation 954. FY2026-27 adopted budget (full-time equivalent employees). City of Las Vegas · May 20, 2026

The budget lists full-time equivalent staff by function but not pay. We found no city list of pay by employee. We name pay only for elected officials and the city manager.

Is Las Vegas in the red?

Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.

General fund, FY2026-27$795MOut of $1.95B across all city funds, which includes utilities and other money that can only be spent on one thing. City of Las Vegas · May 20, 2026
Savings shrank, FY2024-25 (audited)−$81.5MGeneral fund revenue $825M, spending $740M. Took in $85.0M more than it spent before transfers. After $191.0M of transfers out, mostly one-time transfers to capital projects, and $20.4M of transfers in, the general fund balance fell $81.5M. City of Las Vegas · Jan 20, 2026

The city's own outlook

The FY2026-27 budget plans general fund revenue of $818.2M against spending of $794.6M, plus $31.1M of transfers out. The general fund balance is estimated to fall from $263.4M on June 30, 2025 to $197.0M a year later, then rise to $209.1M by June 30, 2027. The city settled the Badlands lawsuits for $286.0M in fiscal 2025. City of Las Vegas · May 20, 2026

Savings against the city's own target

Unassigned general fund balance: $267M (2025-06-30). The city's own target: Keep total general fund ending balance at no less than 25% of operating expenditures, not counting money set aside for fiscal stabilization. Total general fund balance was $272.0M on June 30, 2025, 36.8% of general fund spending. City of Las Vegas · Jan 20, 2026

Pension promises not yet funded$602MNet pension liability in the audited report: the city's 3.33% share of the Nevada Public Employees' Retirement System, $602.1M, measured June 30, 2024. The state plan was 78.11% funded. The city also records $430.3M as its share of the Las Vegas Metropolitan Police Department's net pension liability. (2025-06-30). City of Las Vegas · Jan 20, 2026
Debt owed$527MGovernmental activities $485.6M, business-type activities $41.6M. 2025-06-30. City of Las Vegas · Jan 20, 2026
Credit ratingAA+ (S&P), Aa2 (Moody's), AA (Fitch)2025-06-30. The Redevelopment Agency's S&P rating is BBB+. City of Las Vegas · Jan 20, 2026

Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.

Where the money comes from and goes

The general fund only: the city's everyday money for FY2026-27.

Comes from

  • Consolidated tax (state-shared, mostly sales tax)$444M · 54%
  • Property tax$172M · 21%
  • Licenses, permits and franchise fees$106M · 13%
  • Charges for services$57.5M · 7%
  • Fines and forfeits$8.1M · 1%
  • Miscellaneous (interest, rents, other)$7.7M · 1%
  • Other (grants, shared revenue, room tax)$22.1M · 3%

City of Las Vegas · May 20, 2026

Goes to (FY2026-27)

  • Public safety (fire, police contract)$557M · 70%
  • General government$81M · 10%
  • Culture and recreation$70.6M · 9%
  • Judicial (municipal court)$35.5M · 4%
  • Economic development and assistance$29.2M · 4%
  • Public works$10.6M · 1%
  • Health$10.2M · 1%
  • Other (debt service)$440,271 · 0%

City of Las Vegas · May 20, 2026

Your property tax bill: who gets it

About 24 cents of each property-tax dollar goes to the city ($0.7715 of $3.2782 per $100 of assessed value). The city rate includes a voter-approved $0.0950 fire safety levy. The rates have not changed since FY2015-16.

24¢

of each property-tax dollar goes to the city of Las Vegas

  • Clark County School District1.3034 · 40%
  • City of Las Vegas0.7715 · 24%
  • Clark County0.6541 · 20%
  • Special districts (police levies, library, Artesian Basin)0.3792 · 12%
  • State of Nevada0.17 · 5%
  • Total ($ per $100 of assessed value)3.2782

FY2024-25 rates for a home in the city of Las Vegas (Clark County). City of Las Vegas · Jan 20, 2026

Who provides your services

Not everything in Las Vegas is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.

  • PoliceAnother agencyLas Vegas Metropolitan Police DepartmentThe city and Clark County jointly fund LVMPD. The city pays 34.0%.
  • StreetsThe cityCity of Las Vegas
  • Parks and recreationThe cityCity of Las Vegas
  • LibrarySeparate districtLas Vegas-Clark County Library DistrictOperates the city's libraries under a contract with the city.

Compared with similar cities

The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.

RenoNVNorth Las VegasNVHendersonNVLas VegasNV
Residents283,621296,653353,289679,817
Top administrator's base pay$368,728$322,000$310,000$360,000
Council member payNot confirmedNot confirmedNot confirmedNot confirmed
General fund per resident$1,182$930$1,191$1,169
Debt per resident$1,645$1,125$1,284$775
Unfunded pension per resident$1,267$1,083$1,539$886
City staff per 1,000 residents5.36.67.35.7

Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how). Las Vegas pays another agency for police or fire, so its own staff count is lower.

What Las Vegas publishes

What a resident can find online today. A "no" is something you can ask the council to publish.

Questions to ask your council

  1. The city settled the Badlands lawsuits for $286.0M in fiscal 2025, and the general fund balance fell $81.5M that year. What reserve level does the council want to rebuild to, and by when?
  2. Consolidated tax, mostly sales tax, is $444.0M of $818.2M in budgeted general fund revenue for FY2026-27. What is the plan if it falls short?
  3. The city's share of Nevada PERS's net pension liability was $602.1M on June 30, 2025, plus $430.3M for its share of LVMPD's. How will rising pension costs be covered?
  4. Public safety is $557.2M of $794.6M in budgeted general fund spending for FY2026-27. How does the council review what it gets for its payment to LVMPD?

The fiscal year starts July 1. Departments submit budget requests by the first Wednesday in February. The tentative budget goes to the Nevada Department of Taxation by April 15. The council must hold public hearings and adopt a final budget by June 1. The FY2026-27 budget hearing was held May 20, 2026. See who is running for council

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