Three types of property are assessed and subject to taxes:
Real Estate: Any land or buildings are considered real estate.
Motor Vehicle: Registered motorized or non-motorized vehicles, (including cars, trucks, trailers and motorcycles) are considered motor vehicles for tax purposes.
Personal Property: Personal property is a general category including business equipment, machinery, furniture and fixtures either owned or leased by business. Unregistered motor vehicles are also taxed as personal property.