Spokane County WA Assessor Homepage

Business Personal Property

Definition & Characteristics

Personal property is property that is characterized by it's mobility. Land and improvements are considered real property. Personal property is generally used in the operation of business activities and includes, but is not limited to furniture and fixtures, machinery and equipment and supplies and materials not held for sale or do not become a part of an article being produced for sale.

There are two types of personal property:

  • Intangible items which consist of rights and privileges having a legal but not a physical existence
  • Tangible items which have physical existence

Some personal property is excluded from taxation. This includes livestock, inventories held solely for resale, intangible property except for software licenses and personal effects and household goods in actual use by their owner.

  1. Spokane County WA Homepage

Contact Us

  1. Assessor
  2. 1116 W. Broadway Avenue
  3. County Courthouse, 1st Floor
  4. Spokane, WA  99260-0010
  5. Contact Us

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