Personal property (RCW 84.04. For example, household goods and personal effects are not subject to property tax.This procedure allows someone legally entitled to inherit a decedent's personal property to get that property without going through probate. In Washington State, both real and personal property are assessed for tax purposes. Information and sample forms to be used when you need to claim that some of your property is exempt (protected) from being taken to pay a debt. When completing the form you must: List all assets you own as of Jan. Personal property includes machinery, equipment, furniture and supplies of businesses and farmers and improvements to land that are leased from government. Instructions for Proof of Claim Form. The instructions and definitions below are general explanations of the law.