Nev. Rev. Stat. » NRS: CHAPTER 361 - PROPERTY TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 361.035 (2026)

“Real estate” and “real property” defined

✓ current as of July 2026
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NRS 361.035  “Real estate” and “real property” defined.

      1.  “Real estate” or “real property” means:

      (a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.

      (b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244.

      (c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.

      (d) The claim by or the possession of any person, firm, corporation, association or company to any land.

      2.  The property described in subsection 1 must be listed under the head of “real estate.”

      3.  Except as otherwise provided in NRS 361.2445, when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.

      4.  For the purposes of this chapter, “real estate” or “real property” does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.

      [Part 3:344:1953]—(NRS A 1957, 358; 1975, 1655; 1979, 824; 1993, 1183; 1999, 3465)

     

Notes of Decisions
Cited in 3 cases, 1969–1985 · leading case: Green Tree Acceptance, Inc. v. Colver (In Re Colver), 13 B.R. 521 (Bankr. D. Nev. 1981).
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Green Tree Acceptance, Inc. v. Colver (In Re Colver), 13 B.R. 521 (Bankr. D. Nev. 1981). · cites it 2× “On the other hand, the Debtor has directed the Court to a number of statutes in which the Nevada Legislature has provided a highly-workable distinction as to when a mobile home should be considered realty and when it is to be deemed personalty.”
State v. Pioneer Citizens Bank of Nevada, 456 P.2d 422 (Nev. 1969). · cites it 2× “” For tax purposes the legislature, in NRS 361.035, has defined “real estate” as being among other things, “buildings” and in NRS 367.”
Nevada Tax Comm'n v. Harker & Harker, Inc., 699 P.2d 112 (Nev. 1985). “See NRS 361.035; 361.050; 361.060; 372.325. A contractor in Harker’s position, were it to be subject to such a use tax, would certainly include in its bid the amount of that tax.”
— Nev. Rev. Stat. § 361.035(l)(b) — 1 case
Green Tree Acceptance, Inc. v. Colver (In Re Colver), 13 B.R. 521 (Bankr. D. Nev. 1981). “On the other hand, the Debtor has directed the Court to a number of statutes in which the Nevada Legislature has provided a highly-workable distinction as to when a mobile home should be considered realty and when it is to be deemed personalty.”
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