There is a physical distinction to be made to determine whether property is real or personal.
Real Real estate consists of the physical land and appurtenances, including structures affixed thereto, in addition to the interests, benefits, and rights inherent in the ownership of physical real property known as the bundle of rights.
Personal Personal property generally consists of those items not permanently affixed to real estate. Personal property is movable and can be removed without serious damage either to the real estate or the item being removed. The 3 categories of taxable personal properties are:
Business and professional furnishings
Household furnishings in property other than the principal residence