Tangible property is property which occupies physical space. People can hold this type of property and they can also see it. This is in contrast with intangible property，它不能被身体接触，本质上也不是有形的. Within the law, 有许多种类的有形财产可以考虑为目的的税收, valuing an estate, and so forth.
一些有形财产的简单例子包括家具、汽车和房子. All of these things can be seen and touched. 在家具和汽车的情况下，它们也可以被移动，这可能发生在它们被出售时. 出于法律目的，牲畜也被视为有形财产. One might think of tangible property as physical property. 像房地产这样的东西也被认为是不动产，因为它不能被转移, although people can sell their rights to it, thus transferring ownership of the property to another party.
相比之下，无形财产是类似于土地权益的东西 stock certificate, or a bank account. 这些东西是有价值的，但价值是具有代表性的，而不是物理性质的. Someone cannot hold interest in land, 股票代表的是所有权，而不是内在价值, and a bank account is not physical in nature. 地役权是无形财产的另一个例子，因为它涉及一个概念, not an actual physical thing.
金钱是跨越鸿沟的一个有趣的例子. Historically, cash currency was often viewed as intangible property, despite the fact that it could be seen and felt, 因为它是由金或银支撑的，因此代表的是价值而不是本身的价值. Today, such standards have been struck down, 货币可能被认为是有形财产，因为它具有内在价值, rather than standing in for something sitting in a bank vault.
在某些情况下，有形财产和无形财产之间的区别可能变得很重要. Likewise, 动产和不动产等类别之间的区别可能变得至关重要. For property taxes, for example, motor homes, even if people are living in a fixed location, are taxed differently than homes which have foundations, because one is technically movable and the other is not without leaving the foundation behind; one could relocate a motorhome, if desired, to another location, while a house cannot be wheeled away.