Real Property Classification Codes
AS SPECIFIED BY NYS BOARD OF EQUALIZATION & ASSESSMENT
| |
Code |
Description of Use |
| |
| 100 - 199 |
Agricultural |
| 105 |
Vacant Productive |
| 106 - 116 |
Livestock & Livestock Products |
| 120 |
Field Crops |
| 130 |
Truck Crops on Muck Land |
| 140 |
Truck Crops |
| 150 - 159 |
Orchards |
| 160 |
Other Fruit Crops |
| 170 |
Nursery or Greenhouse |
| 180 - 189 |
Specialty Farms |
| 190 |
Fish & Game Preserves |
| 200 - 299 |
Residential (non commercial) |
| 210 |
Single Family Year Round Residence |
| 220 |
Two Family Year Round Residence |
| 230 |
Three Family Year Round Residence |
| 240 |
Rural Residence with Acreage |
| 250 |
Estate |
| 260 |
Seasonal Cottage or Camp |
| 270 |
Mobile Home on Single Lot |
| 271 |
Multiple Mobile Homes on One Lot |
| 280 |
Multiple Residences on Single Lot |
| 412 |
Single Family Condo Unit |
| 300 - 350 |
Non Agricultural Vacant Land |
| 310 - 311 |
Lot for Residential Use |
| 312 |
Residential with Small Improvement |
| 313 |
Water Front Lot |
| 314 |
Rural Lots 10 Acres or More |
| 315 |
Land Presently Under Water |
| 320 |
Rural Vacant Land |
| 321 |
Abandoned Agricultural |
| 322 |
Residential Over 10 Acres |
| 323 |
Other |
| 330 |
Lot for Commercial User |
| 340 |
Lot for Industrial Use |
| 350 |
Urban Renewal Clearance |
| 410 - 419 |
Living Accommodations |
| 411 |
Apartment House 4 Units or More |
400 - 499
|
COMMERCIAL PROPERTIES |
| 412 |
Single Family Condo Unit |
| 413 |
Cooperative Apartment House |
| 414 |
Hotel |
| 415 |
Motel |
| 416 |
Mobile Home Park |
| 417 |
Camps, Cottages or Bungalows |
| 418 |
Inn, Tourist or Rooming House |
| 420 - 425 |
Dining Establishments |
| 421 |
Restaurant |
| 422 |
Dinner |
| 423 |
Snack Bar |
| 424 |
Night Club |
| 425 |
Bar |
| 426 |
Fast Food |
| 430 - 439 |
Auto Service |
| 431 |
Auto Dealership |
| 432 |
Gas Station |
| 433 |
Auto Body or Tire Shop |
| 434 - 436 |
Car Wash |
| 437 |
Parking Garage |
| 438 |
Parking Lot |
| 439 |
Small Commercial Parking Garage |
| 440 - 449 |
Storage or Warehouse |
| 441 |
Gasoline or Fuel |
| 442 |
Natural Gas |
| 443 |
Grain |
| 444 |
Lumber |
| 445 |
Coal |
| 446 |
Cold Storage |
| 447 |
Trucking Terminals |
| 448 |
Piers, Wharves, Docks |
| 449 |
Miscellaneous |
| 450 - 469 |
Retail Services |
| 451 |
Regional Shopping Center |
| 452 |
Neighborhood Shopping Center |
| 453 |
Large Retail Outlet |
| 454 |
Supermarket |
| 455 |
Dealerships Sales & Service |
| 460 - 463 |
Banks or Bank Offices |
| 464 |
Office Building |
| 465 |
Professional Office Building |
| 470 - 475 |
Miscellaneous Services |
| 471 |
Funeral Home |
| 472 |
Dog Kennel or Veterinary Clinic |
| 473 |
Greenhouse |
| 474 |
Billboard |
500 - 599
|
RECREATIONAL & ENTERTAINMENT |
| 510 - 529 |
Entertainment & Sports Assembly |
| 511 |
Legitimate Theaters |
| 512 |
Movie Theater |
513
|
Drive-in Theater
|
|
| |
Code |
Description of Use |
| |
| 514 |
Auditoriums & Exhibition Halls |
| 515 |
Radio or TV Station |
| 521 |
Sports Stadium |
| 522 |
Racetrack |
| 532 |
Amusement Park |
| 534 |
Social Organizations |
| 540 - 549 |
Indoor Sports Facility |
| 541 |
Bowling Alley |
| 542 |
Skating Rink |
| 543 |
YMCA or YWCA |
| 544 |
Health Club |
| 545 |
Swimming Pool |
| 546 |
Other |
| 550 - 589 |
Outdoor Sports Facility |
| 551 |
Skiing Center |
| 552 |
Golf Course |
| 553 |
Country Club |
| 554 |
Swimming |
| 555 |
Riding Stables |
| 556 |
Skating |
| 557 |
Other |
| 560 |
Improved Beach |
| 570 |
Marina |
| 580 - 582 |
Camping |
| 583 |
Resort Complexes |
| 590 - 595 |
Public Parks |
| 591 |
Playgrounds |
| 592 |
Athletic Field |
600 - 699
|
COMMUNITY SERVICES |
| 610 - 615 |
Education |
| 611 |
Library |
| 612 |
School |
| 613 |
College or University |
| 614 |
Special Schools or Institutions |
| 615 |
Miscellaneous Educational |
| 620 |
Church or Religious Organization |
| 631 |
Orphanage |
| 632 |
Benevolent or Moral Associations |
| 633 |
Home for Aged |
| 640 |
Health Care Facility |
| 641 |
Hospital |
| 642 |
Miscellaneous Health Care |
| 650 - 653 |
Governmental Offices |
| 651 |
Highway Equipment Garages |
| 660 - 661 |
Armed Forces Facility |
| 662 |
Police, Fire or Civil Defense |
| 670 |
Correctional Facility |
| 680 - 682 |
Cultural Facility or Museum |
| 690 |
Miscellaneous Health Care |
| 691 |
Professional Association |
| 694 |
Animal Shelter |
| 695 |
Cemetery |
700 - 750
|
INDUSTRIAL PROPERTIES |
| 710 |
Manufacturing and Processing |
| 720 - 729 |
Mining & Quarrying |
| 721 |
Sand & Gravel |
| 730 - 735 |
Wells |
| 731 - 732 |
Oil |
| 733 |
Natural Gas |
800 - 899
|
PUBLIC SERVICES |
| 810 - 819 |
Electric & Gas Production & Distribution |
| 820 |
Water Distribution |
| 821 |
Flood Control |
| 822 |
Public Water Supply |
| 830 - 835 |
Communications |
| 840 - 849 |
Transportation |
| 841 |
Bus Terminals |
| 844 |
Air Terminals |
| 850 - 853 |
Waste Disposal |
| 854 |
Air Pollution Control |
| 860 - 869 |
Special Franchise |
| 861 |
Electric & Gas |
| 862 |
Water |
| 866 |
Telephone |
| 868 |
Pipelines |
| 869 |
Television |
900 - 979
|
CONSERVATION LAND |
| 910 |
Private Forest |
| 930 |
State Owned Forest |
| 960 - 965 |
Public Parks |
| 961 |
State Owned |
| 962 |
County Owned |
| 963 |
City, Town or Village Owned |
|