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 aircraft. 

Aircraft are assessed by the county in which they are physically based.  If the aircraft shares time between counties or states the applicable governmental entities can share the assessment and taxes.

HOW DO I REPORT MY AIRCRAFT TO THE CARSON CITY ASSESSOR'S OFFICE?

Please notify the Assessor's Office Personal Property division at Assessor's Office  or call 775-887-2130 within 30 days of moving your aircraft either part-time or full-time to the Carson City Airport. 

If you would like to receive a Aircraft Declaration, please email  the Assessor's Office  or call 775-887-2130 to receive your form.  

WHAT IS THE EXPECTED LIFE OF AIRCRAFT?

Standard aircraft is given a 20-year expected life.  Experimental, kit built, gliders, and hot air balloon aircraft are given a 15-year expected life.

HOW IS THE TAX AMOUNT COMPUTED?

Please see "How are taxes calculated?"  for more information on how your taxes are calculated. 

THE STATE OF NEVADA DEPARTMENT OF TAXATION PERSONAL PROPERTY MANUAL

The Nevada Personal Property Manual defines how personal property is assessed in Nevada.  www.tax.state.nv.us   Click on Assessment Standard, Locally Assessed Publications.

WHEN ARE AIRCRAFT PERSONAL PROPERTY TAX BILLS MAILED? 

Personal Property tax bills are generated several times throughout the fiscal year depending on when your declaration is received.  The Personal Property due dates are the same as Real property (third Monday in August, first Monday in October, January and March).  You will receive your bill thirty days prior to the due date and there is a 10-day grace period.