ATTENTION: MOBILE HOME TAX PAYMENTS, COMMERCIAL BUSINESS TAX PAYMENTS, AIRCRAFT TAX PAYMENTS, AND ALL OTHER PERSONAL PROPERTY TAX PAYMENTS ARE NOW COLLECTED AT THE TREASURES OFFICE WHICH IS LOCATED AT 201 N. CARSON ST. STE 5.
HOW MANY MANUFACTURED HOMES ARE IN CARSON CITY?
There are over 2,500 manufactured homes located in Carson City.
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.
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.
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 his 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. We encourage you to mail your tax payment in the envelope that is provided with your tax bill so you may avoid the problems of traffic and parking. However, you may visit our office if desired.
WHAT HAPPENS IF I HAVE THE INSTALLMENT OPTION AND WISH TO SELL MY HOME BEFORE THE NEXT TAX PAYMENT?
The tax obligation is still upon the person who is originally assessed. Transfer of ownership on a manufactured home cannot be processed until all taxes are paid in full and the Assessor's endorsement 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, (775) 887-2130, to verify if taxes are current. The law allows 30 days for the purchaser to report the manufactured home sale to the 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 tax paid out of state to the Nevada taxes. The law allows 30 days from the date of entry into the state to report the manufactured home to the Assessor.
SHOULD I WAIT FOR A TAX BILL?
Personal Property Manufactured Home tax bills are generally mailed out in the middle of July of each year. If you have not recieved a tax bill by the end of July you should contact the Assessor's Office so that penalties can be avoided. Our phone number is (775) 887-2130.
WHAT IS THE CURRENT TAX RATE STRUCTURE ON MANUFACTURED HOMES?
Manufactured home taxes are based on 35% of the taxable value and are depreciated each year. The current 2015-2016 tax rates range from $3.4900 to $3.5200 per $100 of assessed value.
If you have any questions regarding the tax rate, please call the Carson City Treasurer at (775) 887-2094.
WHERE CAN I GET A TITLE CHANGED ON A MANUFACTURED HOME?
Manufactured home titles are handled by:
State of Nevada Department of Business and Industry
Manufactured Housing Division
1830 E College Pkwy. Suite 120
Carson City NV 89706
(775) 684-2940 Fax: (775) 684-2949
Manufactured Housing Division requires verification that taxes are paid in full prior to the ownership changes and effective September 1, 2001 the signatures of owners/sellers and purchasers on the back of the Certificate of Ownership (Sections 1 and 4) must be notarized.
To verify that the taxes are paid, you will need to bring the title to the Assessor’s Office and we will confirm the taxes are paid in full for the current fiscal year and sign off on the title.
HOW CAN I MOVE MY MOBILE HOME TO A NEW LOCATION?
Nevada Revised Statutes 489.621 requires a trip permit to move a manufactured or mobile home upon any highway or road in this state. The Assessor's office needs to know the current location of the home and the destination address. Permits are $5.00 for a single-wide and $10.00 for a double wide. The moving permits are good for 5 calender days. TAXES MUST BE PAID IN FULL FOR THE FISCAL YEAR BEFORE A PERMIT CAN BE ISSUED.