What type of tax is least likely to apply to office furniture owned by a business?

The reason real property tax is least likely to apply to office furniture owned by a business is that real property tax is assessed on real estate, which includes land and any structures affixed to it, but does not extend to movable or personal property.

Office furniture falls under the category of personal property, which typically includes items that are not permanently affixed to the land or buildings, and thus would be subject to personal property tax. Income tax pertains to the profits earned by the business, while corporate tax applies specifically to corporations based on their net income. Therefore, it is clear that real property tax is not applicable to office furniture, as it relates to fixed, immovable properties rather than the movable assets of a business.