Which term refers to items that are not permanently affixed to the land?

The term that refers to items not permanently affixed to the land is personal property. Personal property encompasses movable items that can be owned and transported, as they are not attached to or integrated into the real estate. This category includes items such as furniture, vehicles, and equipment, which can be easily relocated without altering the property itself.

Understanding personal property is crucial in assessment scenarios for taxation and valuation, as it helps distinguish between what is considered part of the real estate versus items that individuals own independently of the land. The distinction impacts how property is assessed and taxed, as real property (the correct term for land and anything permanently affixed to it) remains under different regulations than personal property.

Many items classified under personal property can also be categorized into subtypes, like trade fixtures, which are personal property specifically associated with a business and used to conduct business operations. However, trade fixtures retain their classification as personal property until they are permanently attached to the premises, at which point they can become part of the real property. Therefore, the definition of personal property captures the essence of items that are portable and not fixed to the land.