Which of these items is categorized under personal property?

The correct choice, office furniture in a workplace, is considered personal property because it includes movable items that are not permanently attached to a structure. Personal property is typically categorized as items that can be owned and moved by an individual or business, distinguishing them from real property, which includes land and anything permanently affixed to it, such as buildings and foundations.

Office furniture, such as desks, chairs, and filing cabinets, fit this definition as they are not fixed to the premises and can be relocated or replaced without altering the structure of a building. This characteristic is essential in identifying personal property within the context of assessments and valuations.

In contrast, a roof over a building, a landscape garden in the yard, and a foundation of a warehouse are considered real property. These items are associated with the land and buildings and are integral to the structure of real estate. They cannot be moved without significant alteration or damage, thus categorizing them as fixed and immovable properties, which fall under real property assessments.