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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. Manufactured home owners who own both the home and the land on which it is located may be eligible to convert their manufactured home into real 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. In 2005, the Nevada State Legislature passed a law to provide property tax relief (tax abatement) to all citizens. To calculate the tax on a manufactured home that does not qualify for the tax abatement, let's assume you have a manufactured home with a taxable value of $7,500 located in the City of Las Vegas with a tax rate of $3.50 per hundred dollars of assessed value. To determine the assessed value, multiply the taxable value of the home ($7,500) by the assessment ratio (35%): $7,500 X .35 = $2,625 assessed value. To calculate the tax, multiply the assessed value ($2,625) by the tax rate (.035): $2,625 X .035 = $91.88 tax for the fiscal year. If the home has already qualified for a 3% or 8% tax abatement, taxes will be figured on the assessed value from the base year it qualified. Questions regarding a tax amount for a specific property should contact the Assessor's Office at (702) 455-3882.
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 the tax in four installments. Taxpayers whose manufactured home tax bill is $100.00 or less 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 the 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.
MUST I GO IN PERSON TO PAY MY TAX BILL?
No. A return envelope is provided with your tax bill so that you may mail in your tax payment, or you may drop your tax payment off at our tax payment drop box, which is located at our main office, 500 South Grand Central Parkway. You may also pay your taxes by debit card, credit card or electronic check online at www.clarkcountynv.gov/assessor or by calling 1-833-230-2596. You may also enroll in the Electronic Payment Plan that automatically withdrawals your tax payments from your checking or savings account. However, should you need to visit our office, we have three locations for your convenience.
WHAT HAPPENS IF I HAVE THE INSTALLMENT OPTION AND WISH TO SELL MY HOME BEFORE THE NEXT TAX PAYMENT?
The tax is the obligation of the owner who was originally assessed. Transfer of ownership on a manufactured home cannot be processed until all taxes are paid in full and the Assessor's endorsement is 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 Assessor's endorsement is on the title before you purchase the manufactured home, or call our office, (702) 455-3882, to verify if taxes are paid in full. 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 personal property tax paid out of state. 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 due date is approaching, you should contact the Assessor's Office so that penalties can be avoided. Our phone number is (702) 455-3882.
WHERE CAN I GET A TITLE CHANGED ON A MANUFACTURED HOME?
Manufactured home titles are handled by: State of Nevada Manufactured Housing Division 3300 W. Sahara Ave, Ste. 320 Las Vegas, NV 89102 (702) 486-4135 (Manufactured Housing Division requires verification that taxes are paid in full prior to ownership changes.)
DOES THE ASSESSOR'S OFFICE ASSESS TRAVEL TRAILERS AND RECREATIONAL VEHICLES?
Yes. Travel trailers and motor homes are taxable if they do not have a current license plate. All licensed travel trailers, motor homes and other trailers are licensed by the:
NEVADA DEPT. OF MOTOR VEHICLES
2701 E Sahara Ave.
Las Vegas NV 89104
(702) 641-0090