Eureka County Assessor's Office

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MANUFACTURED HOMES (Mobile Homes)

ARE MANUFACTURED HOMES CONSIDERED TO BE REAL OR PERSONAL PROPERTY?

A manufactured home is considered by definition to be personal property. If a factory built dwelling is converted to real estate it is no longer considered to be a manufactured home; therefore, it is no longer personal property.

HOW IS A MANUFACTURED HOME TAXED?

Manufactured homes are taxed as personal property. The value of the home is determined using a schedule provided to the Assessor by the Nevada Tax Commission. Once a taxable value is reached, the Nevada assessment ratio of 35% is applied to that value, and the district tax rate is applied to that figure which gives the amount of tax on the home.

MUST MY ENTIRE TAX BILL BE PAID AT ONCE ON MY MANUFACTURED HOME?

If the tax amount on a manufactured home exceeds $100.00 per year, the taxpayer has the option of paying his tax in four installments. Taxpayers whose manufactured home tax bill is less than $100.00 do not have the option of installment payments.

WHEN MUST I PAY TAXES ON MY MANUFACTURED HOME AND WHEN DO THEY BECOME DELINQUENT?

Personal property taxes on manufactured homes are due each year by the third Monday in August. On those that qualify for quarterly installments (see above), payments are due on the third Monday in August and first Mondays in October, January and March. Nevada law requires that once any installment becomes delinquent, penalties are accrued at 10%. Delinquent status also initiates tax collection procedures.

WHAT HAPPENS IF I HAVE THE INSTALLMENT OPTION AND WISH TO SELL MY HOME BEFORE THE NEXT TAX PAYMENT?

The tax obligation is still upon the person who is originally assessed. Transfer of ownership on a manufactured home cannot be processed until all taxes are paid in full and the Assessorís endorsement placed on the face of the title verifying the payment.

WHAT HAPPENS IF I BUY A MANUFACTURED HOME ON WHICH THE TAXES ARE NOT PAID?

Property taxes are a lien on the property. If the above happens, you would in effect be purchasing a tax lien along with the manufactured home. To ensure this does not happen to you, you should make sure that the Assessorís endorsement is on the title before you purchase the manufactured home to verify if taxes are current. The law allows 30 days for the purchaser to report the manufactured home sale to the County Assessor.

IF I BRING A MANUFACTURED HOME INTO NEVADA ON WHICH I HAVE ALREADY PAID TAXES FOR THE CURRENT YEAR, WILL I LOSE THAT MONEY PAID TO THE OTHER STATE?

No. Nevada laws allow us to credit the time remaining on a tax paid out of state to the Nevada taxes. The law allows 30 days from the date of entry into the state to report the manufactured home to the County Assessor.

SHOULD I WAIT FOR A TAX BILL?

No. If you have not received a tax bill and the final payment date is approaching, you should contact the Assessor's Office so that penalties can be avoided. Our phone number is (775) 237-5270.

WHERE CAN I GET A TITLE CHANGED ON A MANUFACTURED HOME?

Manufactured home titles are handled by:

State of Nevada
Manufactured Housing Division
2501 E. Sahara AV, Suite 204
Las Vegas, NV 89104
(702)486-4135

State of Nevada Manufactured Housing Division Website

Manufactured Housing Division requires verification that taxes are paid in full prior to ownership changes.

As per NRS 489.551, upon transfer of title to a manufactured home, the person whose title or interest is to be transferred (seller) and the transferee (buyer) shall write their signatures in the appropriate spaces provided upon the reverse side of the certificate of ownership(title).
Each signature written upon a title must be notarized.

Title processing fee is $40.

 


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Site Last Updated 05/2002