003.05(B)(vii) ESSENTIAL PROPERTY.
Resources which are used in an applicant, client, or responsible relative’s trade or business are disregarded, regardless of value. Land which is leased or rented out to another person or entity or land enrolled in an agricultural development program is not disregarded. Disregarded property includes: (1) Real property such as land, houses, buildings, business equipment and fixtures, farm machinery, tools, safety equipment, livestock, and crops used for a client’s trade or business; and (2) Business bank accounts, as long as the funds are separated from other liquid resources.