The period of time from July 1 of one year to and including June 30 of the following year. Nevada’s tax year is based on a fiscal year.
An individual, bank, company or anyone who holds a security interest in a manufactured home.
Is the location or situs address, where the manufactured home is located.
Is the mailing address for the owner used for tax billings by the Assessor’s Office.
An identification number assigned by the Assessor’s Office to a manufactured home record, to identify it for taxing purposes. The number is also displayed on the manufactured home decal that is issued and required by statute to be displayed on the manufactured home.
A structure which is built on a permanent chassis; designed to be used with or without a permanent foundation as a dwelling when connected to utilities; transportable in one or more sections.
The ownership of a manufactured home retained by the Assessor’s Office is for taxing purposes. Assessor’s records are updated by a Dealer’s Report of Sale, a notarized Bill of Sale or a Certificate of Title. The official ownership record is retained by the State of Nevada, Manufactured Housing Division who issues a Certificate of Title.
The assessed value on a manufactured home is 35% of the taxable value which is based on the new purchase price less depreciation for homes purchased before July 1, 1982 or the replacement cost, when new, less depreciation for homes purchased on or after July 1, 1982.
The assessed value is prorated for a portion of the fiscal year, based on the month the manufactured home entered Clark County and/or a credit has been issued on personal property tax paid on another manufactured home sold or exchanged or paid to State of previous residence.