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Assessor's Office

2025/2026 Mobile and Manufactured Home Factors

The conversion factors listed below are found in the Personal Property Manual . The manual is prepared annually by the State of Nevada's Department of Taxation, Division of Local Government Services. The factors include a cost index and rate of depreciation expressed as a "percent good". The factors are used to convert the original retail selling price of the coach into a taxable value. The conversion factors do not include the 35% assessment ratio.

Mobile home
Conversion factors for mobile homes sold prior to July 1, 1982
Year First Sold Conversion Factor
After July 1, 1982 0.6480
Prior to July 1, 1982 0.2000
1981 and earlier 0.2000
Conversion factors for mobile homes sold on or after July 1, 1982
Year First Sold Conversion Factor
2026 1.0000
2025 0.9595
2024 0.9180
2023 0.8840
2022 0.8800
2021 0.9225
2020 0.9240
2019 0.8775
2018 0.8280
2017 0.7865
2016 0.7300
2015 0.6570
2014 0.5920
2013 0.5285
2012 0.4710
2011 0.4025
2010 0.3280
2009 0.3300
2008 0.3360
2007 0.3480
2006 0.3720
2005 0.3840
2004 0.4040
2003 0.4220
2002 0.4300
2001 0.4360
2000 0.4400
1999 0.4540
1998 0.4620
1997 0.4660
1996 0.4760
1995 0.4820
1994 0.4920
1993 0.5080
1992 0.5260
1991 0.5380
1990 0.5460
1989 0.5600
1988 0.5800
1987 0.5980
1986 0.6020
1985 0.6100
1984 0.6200
1983 0.6300
1982 0.6600
Residual 0.2000
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