009.08(B)(iv)(11)(a) NONBUSINESS PROPERTY.
A maximum of $6,000 equity value of nonbusiness property, real or personal, that is used to produce goods or services essential to daily activities is excluded from resources. For instance, an individual may maintain livestock for consumption in his or her own household. (i) The property must be in current use or there is the reasonable expectation that use will resume. (ii) A vehicle such as a garden tractor may qualify for this exemption; an automobile does not qualify. (iii) Any equity in excess of $6,000 is counted as a resource. If the excess resource is real property, see the regulations on liquidating real property.