Tangible Personal Property is everything that is not real estate (land, buildings and improvements). New York State developed nine property class codes to provide a statewide uniform classification system for assessment administration.Use Form RP524, Complaint on Real Property Assessment to grieve your assessment. Tangible Personal Property is all property other than real estate that has value in or of itself. If you want to start the case in New York City, Nassau or Western. You must have a General Vendor license to sell, lease, or offer to sell or lease goods or services in a public place that is not a store. Basements are not included in the square footage unless their are 3 walls above ground with daylight windows and means of egress and ingress to the house. Barriers shall be fully retracted and out of view while a business is in operation. The definition of trespass is the wrongful entry onto the property of another.