Objects that were personal property but that have been permanently attached to or that have become part of immovable property. For example, you go to the store and buy a new air conditioner. Once you pay for it, you will now have personal property: an air conditioner. As long as it remains in your garage, uninstalled, it will remain personal property.
The IRS issued the final regulation for real and tangible personal property a couple of years ago. They are trying to plug in some gaps that were used before. They are complex and beyond the reach of this forum. Courts seek objective data to determine whether the owner of the property in question intended to make it part of the immovable property.
KANSAS REAL AND PERSONAL PROPERTY REFERENCE The basic factors for classifying items as real or personal property are their intended use and purpose. Another way of saying it is that real estate is anything that is part of the land or is attached to the house and that is immovable, or that cannot be removed without damage, or anything that is incidental or pertaining to the land. The “Kansas Real and Personal Property Reference” section is a guide for classifying property in the state of Kansas. Personal Property When valuing a property for ad valorem tax purposes, the appraiser must determine whether it should be classified as personal property or real property.