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 a business.
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.
Aircraft are considered to be personal property. An Aircraft Declaration form is available by clicking on this link.
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.
Click here to use the On-Line Business Declaration form. You can use this instead of filling out a paper form. It's quicker, cleaner, you can work on it any time, day or night, and you don't need to mail it in! (Must be submitted before the deadline date)"