You just literally recommended it for an item of tangible personal property, so from your recommendation that's not an extension at all.
> Personal possessions are not taxed in any place of the world
Yes, ad valorem property taxes on items of personal property do exist in some jurisdictions in the world, including many in the United States. (E.g., California's Vehicle License Fee is an ad valorem tax on automobiles which are items of tangible personal property.)
> and tax deduction make sure that small personal properties can be owned without paying tax.
That doesn't make sense with the preceding claim: of personal property wasn't taxed, you wouldn't need any kind of deduction to allow owning it without paying tax. Also, deductions which allow this aren't in place where they would be needed (i.e., where certain items of personal property are taxed) to allow ownership without taxation.