Mass Appraisal: What is Real? What is Personal?

Fairness and equity in assessment administration includes ensuring that the assessing officer is properly including all property, subject to taxation, in the assessment. In fact, the primary duties of an assessor are to Discover, List, and Value property. Often, determining whether improvements are real property or personal property creates challenges for appraisers. This session will provide detailed definitions, and the process for appraisers to determine whether the improvements are real or personal property, for various property types.