By Definition
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 the operation of a business.
Aircraft
Aircraft are considered to be personal property. Aircraft are migratory by nature and are taxable pursuant to Nevada Revised Statutes.
Business Personal Property
Business Personal Property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business. Inventory and consumable supplies are not included as taxable items.
Manufactured Homes
Manufactured homes are 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.
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