Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
515.0000 HOUSEHOLD FURNISHINGS
515.0004 Leased Equipment. Under Property Tax Rule 134, ownership of household furnishings, personal effects, and pets is required for such property to be eligible for the household furnishings exemption. Personal property, including medical and ambulatory equipment, that is leased to individuals for home use is not eligible for the exemption. C 10/14/2008.