Real vs Personal Property

• Land Improvement - Real
• Buildings - Real
• Retaining walls, piling and mats for general improvement of site, private roads, walks, paved areas, culverts, bridges, viaducts, subways and tunnels, fencing, reservoirs, dikes, dams, ditches, canals and drainage - Real
• Fixed river, lake or tidewater wharves and docks - Real
• Permanent standard gauge railroad trackage, bridges and trestles - Real
• Walls forming storage yards and fire protection dikes - Real
• Note-on-site utility piping - i.e., sanitary and storm sewers, potable water and fire-prevention lines, gas lines, etc. - are considered as on-site improvement cost and are to be valued as on-site improvement costs and are to be valued with the land - Real
• Structural and other improvement to buildings, including their foundations, walls, floors, roof, insulation, stairways, permanent partitions, loading and unloading platforms and canopies, areaway 5, systems for heating, central AC, ventilating, sanitation, fixed fire protection, lighting, plumbing, and drinking water, building elevators and escalators - Real
• Add-on equipment to motor vehicles - Personal
• Air Conditioning - Building air conditioning, for comfort of occupants - Real
• Air Conditioning - Window units - Personal
• Air Conditioning - for special process to maintain controlled temperature and humidity - Personal
• Aluminum Pot lines - Personal
• Anhydrous Ammonia Tanks and Equipment - Personal
• Appliances -(owned by the lessor) located in apartments and other rental units, excluding single family residences - Personal
• Ash handling system, pit and superstructure (see Boilers)
• Asphalt mixing plant and equipment (portable) - Personal
• Auto-call and telephone system - Personal
• Bins - permanently affixed for storage - Real
• Boilers - for service for building and manufacture with primary use for manufacture - Personal
• Boilers - for service of building - Real
• Booths for welding - Personal
• Bowling Alley Lanes - Personal
• Bucket Elevators - Open or enclosed (including casing) - Personal
• Building - Specially constructed storage, poultry, livestock processing buildings - (not including machinery or equipment) - Real
• Bulkheads- making additional land area to be assessed with and as part of the improved land. Car wash equipment including vacuums - Personal
• Carpeting, Commercial - Real or Personal) - The real property assessment includes a finished floor. If carpet is installed over an existing finished floor, then carpeting becomes personal property. If, as in the case of many newer buildings, carpeting has been specified and is the only finished floor, then carpeting is assessed as real property.
• Cistern - Real
• Coal-handling system (see boilers)
• Cold storage - built-in cold storage rooms including refrigeration and related equipment - Real
• Control Booth - Personal
• Conveyor unit including belts, drives, housing, tower structures, and tunnels - Personal
• Coolers - free standing including refrigeration equipment - Personal
• Cooling towers - primary use for manufacture - Personal Cranes - Personal
• Crane runways - bolted to or hung on trusses or supported by columns and foundations, located inside or outside of buildings - Real
• Dock levelers, bumper, and weather seals - Personal
• Drapes - Personal
• Drying rooms structure - Real
• Dust catchers - Personal
• Fence - security - Real
• Fire alarm system - Personal
• Fire walls - masonry - Real
• Floors (raised floors), computer room - Personal
• Foundations for machinery and equipment - Personal
• Fountains Drinking - Real
• Gas lines for equipment or processing - Personal
• Gasoline tanks - (see tanks)
• Grain bins - portable - Personal
• Grain drying equipment - Personal
• Grain elevators (commercial, industrial), storage, silos, tanks, cupolas, working house, head house, milling space - Real
• Grain elevator machinery and equipment ( commercial, industrial but not limited to legs (inside or outside), conveyors, spouting, hopper scales, man lifts, aeration systems, grain cleaners, grain dryers, mechanical grain dumping equipment, loading and unloading systems, truck scales, all processing machinery and equipment - Personal
• Gravel Plant - machinery and equipment - Personal
• Greenhouses - benches and heating systems - Personal
• Hoist pits - (see pits)
• Irrigation equipment - Personal
• Kilns - lumber-drying kiln structure - Real
• Kilns - concrete block-drying kiln structure - Real
• Kilns - circular down draft (Beehive) - Real
• Kilns - heating or drying system - Personal
• Laundry stem - generating equipment - Personal
• Lighting - part of decor package - Personal
• Lighting - perimeter and area lighting - Real
• Mixer and mixing houses - Personal
• Monorail crane runways - Real
• Ore bridge foundation - Real
• Ovens - processing - Personal
• Piping - process piping above or below ground - Personal
• Pits for equipment or processing - Personal
• Pneumatic tube systems, and related equipment - Personal
• Plumbing Fixtures - Real
• Pools, swimming (not portable) - Real
• Power lines and auxiliary equipment - see wiring
• Pumps and Motors - Personal
• Pump house (including sub-structure) - Real
• Racks and shelving ("portable or removable) - Personal
• Railroad siding - Real
• Ready-mix concrete batch plant and equipment - Personal
• Refrigeration equipment - see coolers
• Safe Deposit Boxes - Personal
• Sanitary system - Real
• Security alarm system - Personal
• Scale houses - Real
• Scales - truck or railroad scales including pit - Personal
• Scales - dormant scales - Personal
• Septic system (price with land) - Real
• Sheds or buildings, portable or on skids, including sale site modular buildings - Personal
• Signs - Personal
• Silos- farm storage silos - Real
• Silo equipment - Personal
• Silos - containing a manufacturing process - Personal
• Silos - all storage - Real
• Spray pond piping and equipment - Primary use classification
• Sprinkler system - Real
• Stacks - mounted on boilers (see boilers)
• Stacks - supported individually and servicing heating boilers - Real
• Stacks - servicing personal property units or a process - Personal
• Steam electric generating plant equipment - Personal
• Stone crushing plant - equipment - Personal
• Storage bins, portable - Personal
• Storage facilities - permanent of masonry or wood - Real
• Storage vaults - including bank vaults - Real
• Storage vault doors - including bank vault doors - Personal
• Substation buildings - Real
• Tanks - Bulk storage (large capacity water & fills) above or below ground except as below - Real
• Tanks - welding steel pressure tanks, (i.e. propane, butane, and natural gas storage) - Personal
• Tanks - fuel tanks at service stations - Personal
• Towers - cellular, radio broadcasting and television - Personal
• Transformers - Personal
• Tunnels - Real
• Tunnels - waste heat or processing - Personal
• Unit heaters - non portable - Real
• Unit heaters - portable - Personal
• Unloader runway - Real
• Ventilating - Real
• Ventilating system for manufacturing equipment - Personal
• Walls - Partitions, portable - Personal
• Water lines - for process above or below ground - Personal
• Water pumping station - building and structure - Real
• Water pumps and motors - Personal
• Water treating and softening plant building and structure - Real
• Well pumps, casing, motors and equipment - Personal
• Wiring, power wiring for machinery and equipment - Personal

Provided by the Alabama Department of Revenue