Generators that provide electricity in the event of a power loss or those that are used as a primary source of electricity are assessable if they are affixed in a way that physically annexes (attaches) them to the real property. A generator is physically annexed if it is hard wired to the electrical system of a building or buildings, connected to a fuel source, and installed on a pad. Not all these conditions must be met to be considered constructively annexed. The main test for annexation is intent. Is it installed in such a way that indicates it will remain in-place on a permanent basis and not be regularly moved? These are generally larger generators designed to power a building or a large portion of a building and not smaller portable generators.
Backup batteries are assessed under the same guidelines as generators.