Which of the following would be considered a seasonal item when appraising personal property?

When appraising personal property, farm machinery is considered a seasonal item because its use and value can fluctuate significantly depending on the time of year and agricultural cycles. For instance, certain types of farm machinery are critical during planting and harvesting seasons, but may have limited or no use during off-seasons. Therefore, their demand and market value can vary seasonally, affecting how they are appraised.

In contrast, household items, horses, and furniture typically do not exhibit such sharp seasonal value fluctuations in the same manner as farm machinery. They are generally usable and maintain their value throughout the year without being tied to specific seasonal activities. This distinction helps in understanding the unique nature of farm machinery as a seasonal asset in the context of personal property appraisal.