Are Curtains Considered Furniture or a Fixture?

The classification of curtains as furniture or a fixture is not straightforward, as it depends on the context. Whether they are treated as movable personal property or a permanent part of a building shifts based on the situation, such as a real estate transaction, rental agreement, or insurance claim.

The General Rule: Fixtures vs. Personal Property

The issue lies in the legal distinction between personal property and fixtures. Personal property consists of movable items not permanently attached to a home. A fixture is an item attached to the property in a way that legally makes it part of the real estate, and its removal would cause damage.

The curtains themselves are classified as personal property, as they can be unhooked without altering the structure. The curtain rods, brackets, and other hardware, however, are considered fixtures. These items are physically screwed into the walls, and their removal leaves holes requiring repair.

Context in Real Estate and Rentals

In a real estate sale, a seller is entitled to take the fabric curtains, but the hardware must remain with the house. To prevent disputes, the purchase agreement should explicitly list which window treatments are included or excluded from the sale.

In a rental context, the lease agreement is the governing document. For an unfurnished rental, a landlord is not expected to provide curtains. In a furnished rental, curtains are included as part of the furnishings. The lease should clearly state what is provided and the tenant’s responsibilities for window coverings.

Financial and Insurance Classifications

For financial and insurance purposes, the classification is consistent. Homeowner’s and renter’s insurance policies categorize curtains as “personal property” or “contents.” If damaged in a covered event like a fire, the claim is paid under the personal property portion of the policy. For example, the National Flood Insurance Program (NFIP) lists curtains under personal contents coverage, which has a limit of $100,000.

From a tax perspective, curtains are treated as personal property. They are classified as tangible personal property and can be depreciated over a shorter period than the building itself. Under the Modified Accelerated Cost Recovery System (MACRS), curtains used in a residential rental are depreciated over five years, while the structure is depreciated over 27.5 years. This allows owners to recover the cost more quickly through tax deductions reported on forms like Schedule E (Form 1040).