Reviewed by Casa Academy and updated July 29, 2026 using the current DBPR checklist and Pearson VUE scheduling guidance.

Corporeal Property

Corporeal property consists of tangible, physical things that can be touched and occupied, including land, buildings, and fixtures attached to land. It contrasts with incorporeal property, which is intangible rights such as easements or licenses.

Exam context

Classify the asset: if you can touch the land or building, it is corporeal. Incorporeal interests include easements, profits, and licenses that affect land without being physical objects.

Physical vs intangible interests

Fee simple land, houses, and permanently attached plumbing are corporeal. An easement appurtenant granting passage across a neighbor's lot is incorporeal because it is a right, not physical substance. Both types can be bought, sold, or inherited under different legal rules.

Fixtures and annexation

Items that began as personal property may become corporeal real property when annexed to land by method, adaptation, or intent. Trade fixtures installed by a tenant may remain personal property if removed before lease end. Exams test classification for taxation and financing collateral.

Examples

  • Office building

    A downtown tower and the land beneath it are corporeal property subject to ad valorem taxation as real estate.

  • Utility easement

    A power line easement across a farm is incorporeal even though poles stand on the land; the right to maintain lines is separate from ownership of the soil.

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