According to Nevada Revised Statutes Chapter 361, all property that is not defined or taxed as "real estate" or "real property" is taxable unless specifically exempted by law. Personal property is reported annually and must include all personal property (assets) used in the business on July 1st of the current fiscal year. For more information about personal property, please see the Personal Property page, or view the Personal Property Manual published by the Nevada Department of Taxation and approved by the Nevada Tax Commission annually.
How and when to file. Personal property declarations are mailed on or before June 30th. Declarations are due by July 31st, or within 15 days of demand, whichever is later. Failure to file a complete asset listing requires the Assessor to make an estimate of your business property's taxable value. Even if your business has no assets or is no longer in business, you still must submit a declaration affirming this. Requests for an extension to file must be in writing and may be emailed to the Assessor's Office or faxed to (775) 423-2429. If you need further assistance please contact our office at (775) 423-6584.
For your convenience, you may now file your Personal Property Declaration online. Once you have received your online access code and account number, go to the Churchill County eFile website to access and complete your declaration.