Nevada Code § 115.005

Definitions
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As
used in this chapter, unless the context otherwise requires:
1. Equity means the amount that is
determined by subtracting from the fair market value of the property the value
of any liens excepted from the homestead exemption pursuant to subsection 3 of NRS 115.010 or NRS 115.090 .
2. Homestead means the property
consisting of:
(a) A quantity of land, together with the
dwelling house thereon and its appurtenances;
(b) A mobile home whether or not the underlying
land is owned by the claimant; or
(c) A unit, whether real or personal property,
existing pursuant to chapter 116 or 117 of NRS, with any appurtenant limited common
elements and its interest in the common elements of the common-interest
community,
to be
selected by both spouses, or either of them, or a single person claiming the
homestead.

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