NV Rev Stat § 361.244 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.244 - Classification of mobile or manufactured homes and factory-built housing as real property.

  1. A mobile or manufactured home is eligible to become real property if it becomes permanently affixed to land which is:  (a) Owned by the owner of the mobile or manufactured home; or  (b) Leased by the owner of the mobile or manufactured home if the home is being financed in accordance with the guidelines of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the United States Department of Agriculture, or any other entity that requires as part of its financing program restrictions on ownership and actions affecting title and possession similar to those required by the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association and the United States Department of Agriculture.  2. A mobile or manufactured home becomes real property when the assessor of the county in which the mobile or manufactured home is located has placed it on the tax roll as real property. Except as otherwise provided in subsection 5, the assessor shall not place a mobile or manufactured home on the tax roll until:  (a) The assessor has received verification from the Housing Division of the Department of Business and Industry that the mobile or manufactured home has been converted to real property;  (b) The unsecured personal property tax has been paid in full for the current fiscal year;  (c) An affidavit of conversion of the mobile or manufactured home from personal to real property has been recorded in the county recorder’s office of the county in which the mobile or manufactured home is located; and  (d) The dealer or owner has delivered to the Division a copy of the recorded affidavit of conversion and all documents relating to the mobile or manufactured home in its former condition as personal property.  3. A mobile or manufactured home which is converted to real property pursuant to this section shall be deemed to be a fixture and an improvement to the real property to which it is affixed.  4. Factory-built housing, as defined in NRS 461.080, constitutes real property if it becomes, on or after July 1, 1979, permanently affixed to land which is:  (a) Owned by the owner of the factory-built housing; or  (b) Leased by the owner of the factory-built housing if the factory-built housing is being financed in accordance with the guidelines of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the United States Department of Agriculture, or any other entity that requires as part of its financing program restrictions on ownership and actions affecting title and possession similar to those required by the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association and the United States Department of Agriculture.  5. The assessor of the county in which a manufactured home is located shall, without regard to the conditions set forth in subsection 2, place the manufactured home on the tax roll as real property if, on or after July 1, 2001, the manufactured home is permanently affixed to a residential lot pursuant to an ordinance required by NRS 278.02095.  6. The provisions of subsection 5 do not apply to a manufactured home located in:  (a) An area designated by local ordinance for the placement of a manufactured home without conversion to real property;  (b) A mobile home park; or  (c) Any other area to which the provisions of NRS 278.02095 do not apply.  7. For the purposes of this section, "land which is owned" includes land for which the owner has a possessory interest resulting from a life estate, lease or contract for sale.  (Added to NRS by 1979, 823; A 1981, 1857; 1983, 191; 1987, 815; 1989, 170; 1993, 1184, 1575; 1995, 579; 1997, 1572; 1999, 3466; 2001, 1118, 1548; 2003, 21, 584; 2017, 3618)