The Assessor values all property subject to taxation. The Assessor is required by Nevada law to discover, list and value all property within the county. The property is assessed at 35% of its current appraised value. In addition to the over 570,000 parcels of real property (land, homes, commercial buildings), the Assessor must value personal property of approximately 38,700 businesses from lavish multi-million dollar casinos to one person operations, over 31,300 manufactured homes, aircraft, and any other personal property which is taxable. The Assessor collects personal property tax only as the ex-officio treasurer of the county.

Assessor web site