Taxable Real Estate vs Personal Property Structures

Personal property structures are structures not attached or fixed in place and are small enough they can be moved. Real estate property is anything that is attached, built or placed in a way that makes it semi-permanent.  Once a structure is fixed in place it becomes real property.  Other characteristics of real property include the installation of electricity, gas, water and/or septic infrastructure.  The size, material and construction method will also determine the classification it is given.

Open carports, small utility shed, some types of greenhouses and small animal shelters are typically the only types of structures that are classified as personal property.  
The difference between a carport and a garage is a garage has four walls and at least one door while a carport is open on at least one side. 

Effective in 2023:  Any shed 200 sq ft or over in size will be assessed and taxed as Real Estate Property.