The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.
For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.
201
201.1
201.2
201.3
201.4
201.5
201.6
201.7
202
202.2
202.5
202.6
202.7
203
203.1
203.5
204
205
205.1
205.5
205.6
206
206.1
206.2
207
207.1
208
209
209.5
211
212
213
213.5
213.7
214
214.01
214.1
214.02
214.2
214.3
214.4
214.5
214.05
214.06
214.6
214.7
214.07
214.8
214.08
214.9
214.09
214.10
214.11
214.13
214.14
214.15
214.16
215
215.1
215.2
215.5
216
217
217.1
218
218.2
218.3
218.4
218.5
218.6
219
220
220.5
221
222
222.5
223
224
225
225.5
226
227
228
229
230
231
232
234
235
236
236.5
237
241
242
201.1
201.2
201.3
201.4
201.5
201.6
201.7
202
202.2
202.5
202.6
202.7
203
203.1
203.5
204
205
205.1
205.5
205.6
206
206.1
206.2
207
207.1
208
209
209.5
211
212
213
213.5
213.7
214
214.01
214.1
214.02
214.2
214.3
214.4
214.5
214.05
214.06
214.6
214.7
214.07
214.8
214.08
214.9
214.09
214.10
214.11
214.13
214.14
214.15
214.16
215
215.1
215.2
215.5
216
217
217.1
218
218.2
218.3
218.4
218.5
218.6
219
220
220.5
221
222
222.5
223
224
225
225.5
226
227
228
229
230
231
232
234
235
236
236.5
237
241
242