| Mobile Homes |
| Washoe County Assessor |
As of
July 1, 2009, the Washoe County Assessors Office had 9,215 mobile homes on the
Personal Property tax roll. A mobile home means "a vehicular structure, built on
a chassis or frame, which is designed to be used with or without a permanent
foundation and is capable of being drawn by a motor vehicle. It may be used as a
dwelling when connected to utilities or may be used permanently or temporarily
for the advertising, sales, display or promotion of merchandise or services." (NRS
361.029)
Mobile homes are billed on an annual basis. For fiscal year 2009/10 the Assessors office appraised 9,215 mobile homes with an original cost of approximately $200 million dollars, resulting in an assessed value of $27,995,158.
The value of a mobile/manufactured home for assessment purposes is determined using a schedule provided to the Assessor by the Nevada Tax Commission. Nevada Administrative Code (NAC 361.130) requires the Assessor to use the original Suggested Retail price, add any accessories, then multiply that figure by the factor according to the model year of the home. The factor that is used includes the cost index set by the Nevada Department of Taxation, depreciation and the 35% assessment ratio per Nevada Revised Statutes (NRS 361). The result is the taxable assessed value of the mobile/manufactured home. Please refer to the Treasurer's Office website for information on how taxes are calculated. An example of the calculation of assessed value for a mobile/manufactured home is listed below.
Example of a Mobile Home Assessment for 2009/10 Roll:
1992 Skyline/Oak
Manor
Original Suggested Retail Price(SRP): $28,650
Accessories: 96 square foot
wood deck: $1653
SRP $28,650 + Accessories $1653
multiplied by combined factor* 0.1008 =
Assessed
Value of $3,055
*Cost Index and Depreciation factors
are provided to us each year by the State of Nevada Department of
Taxation. *These factors can be found on page 36 of the State of Nevada Department of Taxation Personal
Property Manual.
Per Nevada Revised Statute 361.483, any tax amount over $100 may be broken into installments. Tax bills under $100 are payable in one installment; dates are printed on the tax bill. For information on delinquent tax bills and procedures, please contact the Washoe County Treasurer`s Office at (775) 328-2510.
