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1. What is "real property" or "real estate"?

According to NRS 361.035 "real estate" or " real property" means:
(a) All houses, buildings. fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.
(b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244
(c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.
(d) The claim by or the possession of any person, firm, corporation, association or company to any land.
2. The property described in subsection 1 must be listed under the head of "real estate."
3. Except as otherwise provided inNRS 361.2445, when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.
4. For the purpose of this chapter, "real estate" or "real property" does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.

2. How does the Assessor determine taxable value of real property?

Each Assessor’s office in Nevada estimates the property’s "taxable" value by considering its location, zoning, actual use, etc. Land values are estimated from market sales of vacant property, or other recognized appraisal methods when vacant sales are limited or non-existent. The taxable value of buildings, structures, etc, is the estimated replacement cost new, using approved costing in accordance with the Nevada Administrative Code, less depreciation. The land value is then added to the properties improvement value, if any, to arrive at the property’s overall taxable value. The taxable value arrived at may not exceed the properties "Full Cash" or "Market Value". If a structure has been removed from the property and the Assessor’s office is notified, the Assessor will delete the value from the assessment. Also, if on or after the lien date there was partial or total destruction of an improvement and the property was rendered unusable for not less than 90 consecutive days, the owner of the property may be entitled to an adjustment or credit NRS 361.227.

3. How can my property taxes go up if my property values go down?

During a 2005 session the Legislatures provided for a partial abatement of taxes by limiting or “capping” the amount a tax bill can increase from year to year. The increase is limited to 3% for an owner occupied primary residence (single family home, townhouse, condominium, or manufactured home) and certain qualified rental properties. Tax bills for all other properties (residences that are not owner occupied, land, commercial buildings, business personal property, aircraft, etc.) are limited to a percentage not to exceed 8%.
• If the property is your primary residence within the State of Nevada, the abatement equals the amount of taxes that exceed last year’s tax bill plus 3%.
• If the property contains rental unit(s) and the rent on all units within the property area at or below the fair market rent for the county in which the dwelling is located, as most recently published by the United States Department of Housing and Urban Development, the abatement equals the amount of taxes which exceed last year’s tax bill plus 3%.
• Most other properties (rental units where the rent exceeds the HUD guidelines, commercial, industrial, vacant land, mixed use, etc.), except as noted below, are subject to an abatement at a higher level which is calculated by comparing.
• (1) The greater of: (a) The average percentage of change in the assessment valuation of all the taxable property in the county, as determined by the Department, over the fiscal year in which the levy is made and the 9 immediately preceding fiscal years; (b) Twice the percentage of increase in the Consumer Price Index for all Urban Consumers, U.S. City Average(All Items) for the immediately preceding calendar year; or (c) Zero; or (2) Eight percent, whichever is less.
Because the current year tax bill is calculated based on the prior year tax bill, changes in assessed value do not have as much impact on a tax bill (up or down) as they did prior to the law change.
The abatement is the amount of additional taxes that would have been owed if not for the tax cap. For a property with a 3% tax cap, if the 2008 tax bill was $1,000 the 2009 tax bill could be no more than $1,030 even if the calculated taxes (assessed value x tax rate) were $1,050.
In the example above the $20 difference between the actual tax bill of $1,030 and the calculated tax bill of $1,050 is the abatement.
NRS 361.4722 through NRS 361.4733

4. What is the appraisal methodology according to Nevada Law?

Property in Nevada is required to be reappraised (revalued) at least once every five years. All property is revalued annually in White Pine County. The county is divided into five Re-Appraisal areas and on e of the those areas will be visited annually, within the five year period. Additional appraisals may occur when improvements are added, new structures are built or because of use or zoning changes. Sales or purchases of a property do not require a re-assessment of the property.
In the state of Nevada there are two components to your valuation. The land value set according to current market values (NAC 361.118) an the improvements to the land is valued using the approved Marshall and Swift costing manual and Nevada Tax Commission approved Rural Manual in accordance with the Nevada Administrative Code (NRS 361.128). A depreciation factor of 1.5% per year is applied to the age of the improvements, structures, etc, up to a maximum of 50 years. Land values are derived from market sales or other recognized appraisal methods, in accordance to the Nevada Revised Statues,and are added to the improvement values. All of these values are updated annually. NRS 361.227
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5. Why did my abatement go away?

The abatement amount is identified on the tax bill. A decrease in assessed value will not result in a decrease in taxes unit the prior year’s tax bill plus your tax cap percentage is greater than your actual calculated taxes. In an increasing market you may receive abatement for each year. In a declining or stagnant market your tax bill may eventually increase until there is not abatement for a tax year.
For most properties, fiscal year 2004/05 is the base year for applying the tax cap and calculating the abatement. Although values may have increased in succeeding years, the new law limits the increase to a tax bill to 3% or 8%. Any Increase in value (except increases due to improvement to or change in actual or authorized use of the property) that would cause a property owners tax bill to increase by more than 3% or 8% results in an abatement of the taxes.
For parcels created after fiscal year 2004/05, which are designated as “new parcels”, the base year would be the year the parcel was created and the abatement and tax cap would apply from that year forward. For properties that are below the “capped values” your taxes will be based on the Assessed value times the applicable tax rate.

6. Property tax exemptions:

The Nevada Legislature provides for property tax exemptions to individuals meeting certain requirements. Some of these include veterans, disabled veterans, surviving spouses, blind persons, and property owned by religious, educational or non-profit organizations.
Exemption Programs

7. What if you disagree with the value the Assessor places on your property?

If, in your opinion, the taxable value of your property exceeds the value indicated in the real estate market, please call or come in to the Assessor’s Office and discuss your appraisal with an appraiser in the Assessor’s Office. The Assessor welcomes the opportunity to review any evidence you can provide that will show the valuation is unrealistic. If, after discussing the matter with the Assessor’s staff, a difference of opinion still exists, you may appeal your assessment to the County Board of Equalization. You may obtain the forms from the Assessor’s Office during the month of December and until the deadline for filing, which is January 15 unless it falls on a holiday or weekend, which then would make the deadline the next business day. Please call (775)293-6542 to have an appeal form mailed to you. The forms are relatively easy so you may represent yourself rather than incur legal expenses. If the County Board, after hearing your petition, still agrees with the Assessor’s appraisal, you may appeal the County Board’s decision to the State Board of Equalization. If the State Board also agrees with the Assessor’s Office and you still disagree, you may take your appeal to District Court.NRS 361.355

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1. Exemption Programs

The Nevada Legislature provides for property tax exemptions to Nevada residents meeting certain requirements. Exemption forms available for download must be supported by Adobe Reader:
• Surviving Spouse
• Veteran
• Disabled Veteran
• Blind Person
Benefits and eligibility requirements are as follows:
SURVIVING SPOUSE'S EXEMPTION (NRS 361.080) The Surviving Spouse Exemption is in the amount of $1,160 assessed value. To apply for this exemption you must:
• Possess a valid Nevada Driver's License or Identification Card
• Provide a copy of your spouse's death certificate
VETERAN'S EXEMPTION (NRS 361.090) The Veteran's exemption is in the amount of $2,320 assessed value. It applies to residents who have served in the Armed Forces of the United States. A veteran must have served a minimum of 90 continuous days of active duty of which at least one day was between:
• April 21, 1898 and June 13, 1903
• April 6, 1917 and November 11, 1918
• December 7, 1941 and December 31, 1946
• June 25, 1950 and May 7, 1975
• September 26, 1982 and December 1, 1987
• October 23, 1983 and November 21, 1983
• December 20, 1989 and January 31, 1990
• August 2, 1990 and April 11, 1991
• December 5, 1992 and March 31, 1994
• November 20, 1995 and December 20, 1996
Also eligible are veterans who served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 or served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States. To apply for this exemption you must:
• Possess a valid Nevada Driver's License or Identification Card
• Provide the Assessor's Office with a copy of your DD214, honorable discharge paper, certificate of satisfactory service or separation documents (which indicates your date of entry and honorable discharge date).
• Provide a copy of your Leave and Earnings Statement, showing Nevada as your home of record, if you are on active duty.
To determine whether a person served in connection with Public Law 102-1 as it pertains to the Gulf War or Desert Storm, or in connection with a campaign or expedition for service in which a medal has been authorized by the United States, the Assessor's Office needs ONE of the following documents in addition to the requirements above:
• A DD214 showing the dates of service and indication of connection to Desert Storm or a campaign or expedition such as an authorized Medal.
• Orders or commendations from your records that specifically indicate your duties were performed in support of the Gulf War or a campaign or expedition.
• A written statement from the military that you performed duties to support the Gulf War or a campaign or expedition.
• An affidavit in the form of a written, signed letter by you explaining in detail the assignments you personally performed in support of the Gulf War or a campaign or expedition.
DISABLED VETERAN'S EXEMPTION (NRS 361.091) The Disabled Veteran's Exemption is provided for veterans who have a permanent service-connected disability of at least 60%. The amount of exemption is dependent upon the degree of disability incurred. The permanently disabled veteran with a 60% to 100% disability receives the exemption which ranges from $11,600 to a maximum of $23,200 assessed value.
To apply for the Disabled Veteran's Exemption you must:
• Possess a valid Nevada Driver's License or Identification Card
• Provide the Assessor's Office with a copy of your DD214, honorable discharge paper, certificate of satisfactory service or separation documents (which indicate your date of entry and honorable discharge date).
• Provide documentation of the percentage of permanent service-connected disability from the Veteran's Administration or from the Armed Forces of the United States.
• The benefits of this program may succeed to the surviving spouse of the disabled veteran who was eligible for the exemption at the time of death.
BLIND EXEMPTION (NRS 361.085) The Blind Exemption is in the amount of $3,480 assessed value. It is available to Nevada residents whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20 degrees.
To apply for the Blind Exemption you must:
• Possess a valid Nevada Driver's License or Identification Card
• Furnish to the Assessor's Office a certificate from a licensed physician, stating that you meet the qualifications to be considered legally blind under NRS 361.085.

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1. How do I contact Nevada Manufactured Housing Division?

State of Nevada Manufactured Housing Division 1830 E. College Pkwy Suite #120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 684-2949 Nevada Manufactured Housing Division

2. 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.

3. 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.
NRS 361.483

4. 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.

5. Must I go in person to pay my tax bill?

No. You may mail in your tax payment.

6. 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 as of the lien date of July 1st. 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.

7. What happens is 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) 293-6542, 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.

8. 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 (775) 293-6542.

9. Where can I get a title changed on a manufactured home?

Manufactured home titles are handled by: State of Nevada Manufactured Housing Division 1830 E. College Pkwy Suite #120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 684-2949 (Manufactured Housing Division requires verification that taxes are paid in full prior to ownership changes.) Nevada Manufactured Housing Division

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1. What is personal property?

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 manufactured homes, aircraft, and all property used in conjunction with a business. Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business. The taxation of business personal property has been in effect since Nevada became a state in 1864. Nevada Revised Statutes, Chapter 360-361, provide for the taxation of all property, unless specifically exempted by law.

2. What types of business personal property are exempt from taxation?

Property that is exempt from taxation includes business inventory held for resale, consumable supplies, livestock, boats, and personal household belongings. The exemption of household goods does not extend to personal property or furnishings rented or leased to another party or rented in conjunction with the rental of a dwelling unit. Motor vehicles required to be registered with the Nevada Department of Motor Vehicles and Public Safety are exempt from the property tax, though subject to a governmental service tax.

3. Who must file a business personal property declaration with the Assessor?

All businesses having assets within White Pine County must complete and file an annual declaration which lists any personal property that is used in conjunction with the business as of the lien date, which is July 1st. The declaration is normally filed during the month of July each year. If the declaration is received by the business at any other time, it is due within fifteen days of receipt. New businesses should contact the White Pine County Assessor at the same time the business license is acquired, or prior to opening the business. Please remember, the responsibility of keeping the Assessor informed of any changes in the business address, location or mailing change, is that of the taxpayer.
To add a new business or change information regarding an existing business, a declaration is available below to download. Please complete this form and return it to our office.

Business Personal Property Asset Listing Template

4. What is the purpose of the declaration?

The completed declaration provides most of the information needed to determine the taxable value of the business personal property. All personal property used for the business should be listed completely and accurately. The cost and year of acquisition should be listed on the declaration. The cost is defined as the purchase price of the item, including any applicable shipping and installation charges. The year of purchase or acquisition is needed so that the value of the property can be reduced by any applicable depreciation. The depreciation factors are based on expected life schedules prescribed by the Nevada Tax Commission through the Personal Property Manual.
2011-2012 Unsecured Roll Depreciation Schedule
NV State Dept of Taxation Personal Property Manual

5. When may a business expect a personal property tax bill?

Though the declaration may be completed and returned to the Assessor in July, the personal property tax billing may be calculated and sent any time between the time it is received by the Assessor and the following April 30. The returned declaration will be processed by the appraisal and billing staff as the declaration is received. The appraisal staff may conduct field verification of any data on the completed declaration. The tax billing becomes delinquent and subject to a penalty 30 days after the first billing date.

6. How is the tax computed?

In Nevada, property taxes are based on "assessed value." In the case of business personal property tax, a "taxable value" is arrived at by reducing the original or acquisition cost by the applicable depreciation factors that may be found in the schedules which are linked above. Assessed value is computed by multiplying the taxable value by 35%, rounded to the nearest $1.00.
To calculate the tax on your business that does not qualify for the tax abatement, let's assume you have a business with the following equipment in the City of Fallon with a tax rate of $3.50 per hundred dollars of assessed value.
To determine the tax see the example below:
Office furniture was purchased one year ago at a cost of .................. $1,200
The taxable value after depreciation is 1,200 x .87= ..........................$1,044
A computer was purchased year ago at a cost of ............................ $1,000
The taxable value after depreciation is 1,000 x .33 = ............................ 330
The total taxable value for above equipment is 1044 + 330 = ............. $1,374
The assessed value for the above equipment is 1,374 x .35 =................$ 481
The tax on the equipment would be 481 x. 035 = ............................. $16.84
The tax rates vary by district.

7. How do I obtain a business personal property declaration?

Declarations are normally mailed to businesses of record by July 1 of each year. If you do not receive a declaration by July 15, please call our office at (775) 293-6542. The office is located at 297 East 11th Street, Suite 3 Ely, Nevada 89301.

8. Where can I get assistance in completing the business personal property declaration?

Most questions pertaining to the Business Personal Property Declaration can be answered by calling our office at (775) 293-6542. Any of our staff will be glad to answer any questions you might have regarding the Business Personal Property Declaration, or schedule a convenient time to meet with you.
Real and Personal Property Appraisers must be certified by the State of Nevada, and are required to maintain the certification through a program of continuing education.

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1. Why do you need a building permit?

There are several reasons why a building permit benefits everyone. Consumers who may not have construction expertise will have an experienced inspector to help with many aspects of the construction process. Insurance companies may not cover claims from policyholders / homeowners that do not have a permit or do not have their work inspected.

2. What is the cost of the required permit?

The cost of permits is based on the valuation of construction. For further information, contact the Building Department  at (775) 289-6500.

3. What sort of work do I need a permit for?

• Any new construction, additions, and/or alterations to existing buildings, both residential and commercial
• Accessory buildings and garages that have a floor area of 120 square feet or greater
• Covered porches that are constructed with a solid roof (i.e., plywood and shingles or metal sheeting); shade porches covered with lattice generally are not required to be permitted
• Concrete patio slabs, concrete driveways, and wood decks generally do not require a building permit; however, if any deck or patio structure is 30 inches above grade, it will require a building permit and plan review
• Repair or replacement of a roof or roof covering
• Any new construction or repair of an individual residential septic system

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1. How do I contact a city/county department?

Visit the Staff Directory to find all department and staff contact information.

2. Where can I find the answers to my frequently asked questions?

Use the FAQs module to easily find answers to the questions you ask the most.

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1. How is the Road Department funded?

The Road Department is funded by gasoline tax only. The Road Department receives no money from property taxes or vehicle registrations. In addition, diesel fuel taxes are retained by the State of Nevada and do not contribute to White Pine County road maintenance.

2. I am thinking about buying property in rural White Pine County, will my road be maintained?

Before considering a property purchase it is always in your best interest to call and find out whether the road is maintained or not. Many times people have bought property only to find out the road has no maintenance even though they may have been told it does. If you have school-age children you should call the White Pine School District at (775) 289-4851 to see where the bus runs in proximity to your property.

3. Why doesn't the county just pave all the roads?

At this time the cost to pave just 1 mile of road is approximately $1,000,000, so it isn’t financially feasible at this time.

4. How many miles of road does the White Pine County Road Department maintain?

We maintain approximately 1,000 miles of roads within the county borders.

5. Are all roads plowed in the winter time?

Not all county roads are maintained / plowed in the winter. At our altitude the conditions can be extreme and can change very fast. Please call before traveling on county roads in the winter, especially if you aren’t familiar with the area.

6. How does the county decide the order in which roads are plowed?

Please refer to our Snow Removal Policy for information on winter road maintenance. Keep in mind depending on the amount of snowfall and wind conditions it can take four to five days to get all of the roads in the county plowed.

7. What is the speed limit on county roads?

All county roads are 50 miles per hour unless otherwise posted. Please use caution and travel at a safe rate of speed that road surface conditions will allow. Hills, curves, and inclement weather conditions require slower speeds of travel.