Fixtures A fixture is a tangible personal property (chattel) that is attached to real property in such a manner that it is treated as part of the real estate property when determining ownership. Intent is the most important factor in addressing whether an item is a trade fixture. Structures and Items Incorporated Into Structures Structures built on real property (i.e.: walls) and materials incorporated into a structure (i.e.: bricks used to form the wall) become part of the r