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WHAT IS PERSONAL PROPERTY?According to Nevada Revised Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property". Taxable personal property includes mobile homes, aircraft, and all property used in conjunction with a business.
Mobile Homes are 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 mobile home; therefore it is no longer personal property.
AIRCRAFT are considered to be personal property.
Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business.
Site Last Updated 09/2000