What is personal property?

"The salient characteristic of personal property is its movability without damage, either to itself or to the real estate to which it is attached." Personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories of personal property are generally: furniture, fixtures, plant equipment, office equipment, machinery, boats, motors, and trailers, aircraft, mobile homes and recreational vehicles.

Oil and gas wells are also considered personal property and a rendition must be turned in by the operator each year.

Examples of Commercial & Individual Personal Property

Owned or Leased by a Business

  • Telephone Systems
  • Fax Machines
  • Copy Machines
  • Desks and Chairs
  • Computers
  • Postage Meters
  • Shelving and Racks
  • Plant Machinery
  • Storage Tanks
  • Refrigeration Units
  • High Loaders
  • Industrial Equipment
  • Satellite Equipment
  • Manufacturing equipment
  • Minerals

If item is $250 or less and can work independently of other equipment, it is exempted by law.

Owned or Leased by an Individual

  • Boats
  • Motors
  • Trailers
  • Campers/Travel Trailers
  • Mopeds/Dirt Bikes
  • Mobile Homes
  • Aircraft and Hangers
  • Utility Trailers
  • Three/Four Wheelers
  • Golf Carts
  • Jet Ski
  • Web Bikes
  • Vehicles Tagged 16M or More
  • Snowmobiles

Automobiles and most recreational vehicles are classed and taxed at the time of registration for license plates or renewal decal.

Show All Answers

1. When should I appeal an appraised value?
2. How do I confirm information about my property?
3. Is there other help?
4. How do I file an appeal?
5. What happens after I ask for an appeal?
6. How do I prepare for an appeal?
7. What is personal property?
8. What is market value?
9. Who needs to list property?
10. What else should I know?