English to Spanish Law/Patents Law: Taxation & Customs homestead exclusion

"Owners must apply with the County Tax Assessor's office between January 1 and June 1. If you qualify, you can receive an exclusion of $25,000 or 50% of the taxable value (whichever is greater) of your permanent residence, one acre of land, and any special yard items."

No me queda claro a qué se refiere con "yard item" (una pileta, quizás?). Alguna sugerencia para expresarlo en español? Gracias :-)