Greenhouses, tennis courts, and in-ground swimming pools are to be valued when in the judgment of the assessor, they contribute to the value of the real estate. Caution should be exercised in determining the quality of the construction materials used.

Agricultural hoophouses are temporary structures made of plastic that are attached to hooplike frames. They are to be valued as personal property unless they are permanently affixed to the ground.

Due to the specialized nature of these improvements, it is recommended that liberal rates of depreciation be allowed when they are assessed.​