A high sierra environment, Washoe County benefits from a variety of flora including pine trees
A high sierra environment, Washoe County benefits from a variety of flora including pine trees

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County Home => Assessor`s Office => Mobile and Manufactured Homes

Mobile and Manufactured Homes
Washoe County Assessor

A mobile home is defined as "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) Manufactured homes are similarly designed but comply with the National Manufactured Housing Construction and Safety Standards Act of 1974 which became effective in the 1976 model year. (NRS 489.113)

In determining the value of a mobile/manufactured home for assessment purposes, Nevada Administrative Code requires the Assessor to adjust the original retail selling price of the home by factors found in the Personal Property Manual. (NAC 361.130) The manual is prepared annually by the State of Nevada’s Department of Taxation, Division of Assessment Standards. The factors include a cost index and rates of depreciation. For additions and accessories the Assessor uses replacement cost new less depreciation. (NRS 361.227) The rate of assessment is 35% of the calculated taxable value. (NRS 361.225)

For fiscal year 2013/2014 the Assessor’s office appraised 8,939 mobile/manufactured homes with a total assessed value of about $25 million. Using fiscal year 2014/2015 factors, an example of the calculation of assessed value for a typical post- 1982 manufactured home is shown below.

1992 Skyline Oak Manor: Original Dealer’s Report of Sale (DRS) $28,650
96 square foot wood deck built 2001: Replacement Cost New (RCN) $1,995
DRS $28,650 multiplied by Conversion Factor of .324 = $9,283
RCN $1,995 multiplied by Percent Good Factor of .35 = $ 698
Total Taxable Value $9,981
Assessment Ratio X .35
Total Assessed Value $3,493

The Assessor does not issue tax bills or receive tax payments. These functions are carried out by the Washoe County Treasurer’s Office. Taxes for mobile/manufactured homes are billed once each year and have the same due dates as real property taxes. Any tax amount over $100 may be broken into installments. (NRS 361.483) Tax bills under $100 are payable in one installment; dates are printed on the tax bill. For information on delinquent tax bills and payment procedures, please contact the Washoe County Treasurer’s Office at (775) 328-2510