What types of property are taxed?

Taxable property is divided into two classes.

Real Property

Real property includes land and all the buildings, structures and improvements to the land. This is the kind of property tax familiar to most people.

Personal Property

Property tax also applies to personal property used in the conduct of a business. Personal property includes:

  • Machinery and equipment
  • Fixtures
  • Furniture
  • Tools and other items used for business purposes, including leased equipment such as copiers and communications equipment

It also includes such things as farm machinery and equipment, logging equipment and the assets of manufacturing companies.

Show All Answers

1. What does the Assessor do?
2. How are property taxes determined?
3. What types of property are taxed?
4. How is personal property assessed?
5. Can I appeal an assessed value?
6. What exemptions are available for homeowners?
7. How are my tax dollars being used?
8. How often are properties revalued?
9. What is the Current Use Program?
10. What are my rights and responsibilities?