Equipment associate with Mining may be either real or personal property. Typical examples of personal property Mining equipment are trucks, bulldozers, portable drills, portable grinding equipment, etc. Equipment permanently affixed to the ground such as kilns, fixed in place grinders, crushers, etc., are usually considered real property. Portable personal property may be appraised at Market Value as individual or single items of equipment. Real property equipment should be appraised at Market Value as part of the real property and not as a single item.

Most Mining equipment is heavy duty equipment. Items of personal property such as dump trucks are much larger than conventional dump trucks and cost many times that of the smaller more conventional dump truck.