Mobile/Manufactured Home Accessories
Pursuant to Nevada Revised Statutes, to develop a taxable value for accessories, the Assessor must first calculate the Replacement Cost New for the item. Depreciation based on the age of the item is then deducted from that figure resulting in Taxable Value. Replacement costs for typical mobile/manufactured home accessories are shown below. To calculate the item's replacement cost new, locate the item in the table and multiply the number of units times the unit cost.
Ex: Enclosed Porch (10x10): 100 sq.ft x 45.01 = $4,501.00 = Replacement Cost New
| Accessory | Unit | Unit Cost |
| SKIRTING | ln.ft | EXEMPT |
| CONTINUOUS CONCRETE FOUNDATION | ln.ft | 16.87 |
| CONCRETE BLOCK FOUNDATION | ln.ft | 16.02 |
| ROOF METAL | sq.ft | 11.70 |
| ROOF WOOD | sq.ft | 13.76 |
| WOOD DECK | sq.ft | 21.39 |
| COMPOSITE DECK | sq.ft | 27.81 |
| ENCLOSED PORCH | sq.ft | 45.01 |
| MH ADDITION LOW | sq.ft | 45.82 |
| MH ADDITION FAIR | sq.ft | 51.34 |
| SHED METAL | sq.ft | 13.19 |
| SHED WOOD | sq.ft | 21.00 |
| FENCE WOOD 6FT | ln.ft | 26.70 |
| FENCE CHAIN LINK 6FT | ln.ft | 17.25 |
| EVAPORATIVE COOLER | each | 1,714.00 |
| CENTRAL AC UNIT | sq.ft | 2.77 |
| METAL GARAGE LOW | sq.ft | 21.53 |
