Personal property includes:
- Business equipment
- Mining and manufacturing machinery
- Agricultural implements and equipment
- Furniture
- Fixtures
- All other property not included in any other property class
Detailed lists of equipment by category can be found on the Personal Property Equipment List:
- Furniture, Fixtures, and Miscellaneous Equipment
- Heavy Equipment
- Manufacturing and Mining Equipment
- Farm and Ranch Equipment
- Oil and Gas Equipment
Please note: Property that has been “depreciated out” for income tax purposes is still taxable for property tax purposes.