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
2025 1.0000
2024 0.9595
2023 0.9450
2022 0.9520
2021 0.9920
2020 0.9900
2019 0.9450
2018 0.8905
2017 0.8580
2016 0.7975
2015 0.7300
2014 0.6615
2013 0.6000
2012 0.5460
2011 0.4800
2010 0.4500
2009 0.3280
2008 0.3340
2007 0.3480
2006 0.3660
2005 0.3860
2004 0.4060
2003 0.4220
2002 0.4300
2001 0.4340
2000 0.4400
1999 0.4520
1998 0.4580
1997 0.4620
1996 0.4720
1995 0.4760
1994 0.4840
1993 0.4980
1992 0.5160
1991 0.5300
1990 0.5380
1989 0.5500
1988 0.5720
1987 0.5880
1986 0.5920
1985 0.6020
1984 0.6140
1983 0.6480
Residual 0.2000
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