According to Nevada Revised Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property." Taxable personal property includes aircraft.
Aircraft are assessed by the county in which they are physically based. If the aircraft shares time between counties or states the applicable governmental entities can share the assessment and taxes.
HOW DO I REPORT MY AIRCRAFT TO THE CARSON CITY ASSESSOR'S OFFICE?
Please notify the Assessor's Office Personal Property division at firstname.lastname@example.org or call 775-887-2130 within 30 days of moving your aircraft either part-time or full-time to the Carson City Airport. You may also download the Aircraft Statement of Personal Property and return the same to the Carson City Assessor's office located at 201 N. Carson St. Ste 6. Carson City, NV 89701
WHAT IS THE EXPECTED LIFE OF AIRCRAFT?
Standard aircraft is given a 20-year expected life. Experimental, kit built, gliders, and hot air balloon aircraft are given a 15-year expected life.
HOW IS THE TAX AMOUNT COMPUTED?
Please see "How are taxes calculated?" for more information on how your taxes are calculated.
THE STATE OF NEVADA DEPARTMENT OF TAXATION PERSONAL PROPERTY MANUAL
The Nevada Personal Property Manual defines how personal property is assessed in Nevada. www.tax.state.nv.us Click on Assessment Standard, Locally Assessed Publications.
WHEN ARE AIRCRAFT PERSONAL PROPERTY TAX BILLS MAILED?
The Assessor's Office usually mails aircraft personal property tax bills in late August. They are due within 30 days after the billing date. There is a 10-day grace period.