Hereditaments are divided into corporeal and incorporeal. Corporeal hereditaments are "such as affect the senses, and may be seen and handled by the body; incorporeal are not the subject of sensation, can neither be seen nor handled, are creatures of the mind, and exist only in contemplation". An example of a corporeal hereditament is land held in freehold.
Examples of incorporeal hereditaments are hereditary titles of honour or dignity, heritable titles of office, coats of arms, prescriptive barony, rights of way, tithes, advowsons, pensions, annuities, rents, franchises, etc. The term is still used in the phrase "lands, tenements and hereditaments" to describe property in land, as distinguished from goods and chattels or movable property.
In England and Wales, the term is used in property taxation. A rateable hereditament is a property which fulfils the requirements to render it subject to a rating assessment. Assessments may apply to both corporeal and incorporeal hereditaments.
- Blackstone, Commentaries