My understanding of Tangible personal property contrasts from real property (or real estate), in the sense that real property is immovable and is permanently attached to a single location. Any storage buildings I have ever seen are not movable, and are attached to the land even the metal ones, and would not easily be moved. To me it would be a stretch to call a storage building Tangible personal property, but I suppose there are a few CPA's out there that would agree with @BobKamman.