Real property consists of land and the improvements that are attached to it. Personal property normally is not attached to the land; it is generally mobile and does not last as long as real property. A copy machine is an example of personal property.
Personal property that is used by the owner in his private home is not subject to property tax. An example is household furnishings. If the same property is used in a business activity, whether in a private home or elsewhere, it is subject to personal property tax. Properly registered vehicles, including recreational vehicles, are not subject to property tax.
For more information on personal property, please refer to the Idaho State Tax Commission.