Elko County, NV Accessory Structures: Tiny Homes (2026)

Elko County Code § 3-1-1 states that in all construction hereafter to be made within Elko County, the work must follow the International Codes published by the International Code Council and the Uniform Codes published by the International Association of Plumbing and Mechanical Officials. Subsection (C) of that section adopts the 2018 edition of the International Residential Code, excluding the plumbing and mechanical sections, which are handled by the 2018 Uniform Plumbing Code and Uniform Mechanical Code. The adoption lists four appendix chapters by letter: H (Patio Covers), J (Existing Building and Structures), K (Sound Transmission) and Q (Tiny House).

Appendix Q is therefore part of the residential code in unincorporated Elko County, Nevada. The county code does not reprint the text of Appendix Q, so the dimensional and design requirements for a tiny house come from the appendix as published in the 2018 IRC, read together with the county's amendments in § 3-1-4, known as the 2018 Northern Nevada Amendments. Under § 3-1-3, every reference in those codes to a city or municipality means Elko County. The permit exclusions in § 3-1-4(A)(1) matter for anyone building small.

One-story detached accessory structures used as tool and storage sheds, animal shelters and play houses escape permit requirements only when they are not used for human habitation, contain less than 200 square feet and do not exceed a 10 foot eave wall height. A structure used as a dwelling does not fit that printed exclusion. Section 3-1-4(A)(2) also bars use or occupancy of a building in groups including R until the building official has issued a certificate of occupancy, and designates R-3 for one and two family dwelling units.

Permit fees are set by resolution of the Elko County Board of Commissioners, with a plan review fee of thirty five percent of the building permit fee for a residential dwelling under § 3-1-4(A)(4). Future editions of the codes are adopted automatically under § 3-1-2 after the building official posts notice, unless the commission specifically disapproves a new edition within one hundred twenty days.