| Code |
Description |
| 112.04 |
Dairy Products - Milk, Butter and Cheese |
| 117.04 |
Horse Farms |
| 120.04 |
Field Crops |
| 140.04 |
Truck Crops - Other |
| 170.04 |
Nurseries and Greenhouses (Wholesale Growers) |
| 210.01 |
One Family Year - Round Residence |
| 210.21 |
One Family Homeowner's Unit |
| 215.01 |
One Family Year - Round Residence |
| 220.01 |
Two Family Year - Round Residence |
| 230.01 |
Three Family Year - Round Residence |
| 240.01 |
Rural Residence with Acreage |
| 250.01 |
Estates - Luxurious Residence |
| 260.01 |
Cottage without Heat |
| 280.01 |
Multiple Residences |
| 280.02 |
Multiple Residences |
| 300.91 |
Vacant Land - Value Reflected |
| 300.94 |
Vacant Land - Value Reflected |
| 311.11 |
Residential Vacant Land |
| 312.11 |
Residential Land Including a Small Improvement. Not Being Used for Living Accommodations. |
| 313.01 |
Water Front Vacant Land |
| 313.04 |
Water Front Vacant Land |
| 314.04 |
Lots of 10 Acres or Less |
| 315.01 |
Underwater Land |
| 315.04 |
Underwater Land |
| 316.01 |
Waterfront Land with Small Improvement |
| 316.04 |
Waterfront Land with Small Improvement |
| 322.01 |
Residential Vacant Land Over 10 Acres |
| 323.01 |
Other Vacant Lands |
| 323.04 |
Other Vacant Lands |
| 330.14 |
Commercial Vacant Land |
| 340.14 |
Industrial Vacant Land |
| 380.04 |
Public Utillity Vacant Land |
| 400.14 |
Child Care Center |
| 400.24 |
Private School for Profit |
| 410.84 |
Paving, Blacktop or Fencing with Hotels, Motels and Inns, Lodging, Etc. See 414.14 Thru 418.14 |
| 411.02 |
Apartments Other Than Condominiums & Co-Ops |
| 411.12 |
Over 6 Family Apartments |
| 411.22 |
4-6 Family Apartments |
| 411.62 |
Elevator Apartments |
| 411.72 |
Small Improvements Used with Apartments |
| 411.82 |
Paving, Blacktop or Fencing Used with Apartments |
| 411.84 |
Paving or Fencing Used With Apartments |
| 412.12 |
Condominiums |
| 412.21 |
Residential Condominiums |
| 412.22 |
Residential Condominiums |
| 412.72 |
Residential Parking Spaces/Common Elements |
| 412.74 |
Residential Parking Spaces/Common Elements |
| 413.12 |
Co-Operative Apartments |
| 413.72 |
Small Improvement Used with Co-Operatives |
| 413.82 |
Paving, Blacktop or Fencing Used with Co-Operatives |
| 414.14 |
Hotels |
| 415.14 |
Motels |
| 418.14 |
Inns, Lodges, Boarding and Rooming Houses, Tourist Homes, Fraternity and Sorority Houses |
| 420.04 |
Dining Establishments |
| 420.74 |
Small Improvement Used with Restaurants and Diners |
| 420.84 |
Paving, Blacktop or Fencing Used with Restaurants and Diners |
| 421.14 |
Restaurant, Full Service and Beverages |
| 422.14 |
Diners with Counter Service and Limited Menu |
| 423.14 |
Road Stands, 7-11 Stores, Dairy Barns, Small Drive-In Beverage Distributors |
| 424.14 |
Night Club and Dinner Theaters |
| 425.14 |
Bars - Typically Provides Legal Beverages |
| 426.14 |
Fast Food Facility (Franchised) |
| 430.04 |
Motor Vehicle Services |
| 430.74 |
Small Improvement Used with Motor Vehicle Services |
| 430.84 |
Paving, Blacktop or Fencing Used with Motor Vehicle Services |
| 431.14 |
Auto Dealers, Sales and Service |
| 431.24 |
Auto Sales, Used Car Lot |
| 432.14 |
Service and Gas Stations |
| 432.24 |
Gas and Convenience |
| 432.34 |
Gas and Service |
| 432.44 |
Gas, Convenience and Service |
| 433.14 |
Commercial Garage Repairs, Auto Body, Tire Shops and Other Related Repairs |
| 434.14 |
Automatic Car Wash |
| 435.04 |
Manual Car Wash |
| 436.04 |
Self-Service Car Wash, Coin Operated |
| 437.12 |
Parking Garage - Multi Story |
| 437.14 |
Parking Garages - Multi Story |
| 438.04 |
Parking Lot |
| 439.04 |
Small Garage for Parking |
| 440.04 |
Storage, Warehouse and Distribution Facilities |
| 440.84 |
Paving, Blacktop or Fencing Used with Storage, Warehouse and Distribution Facilities |
| 441.14 |
Fuel Storage - Gasoline, Fuel, Oil, Liquid Petroleum Storage and/or Distribution |
| 442.04 |
Bottled Gas, Natural Gas Facilities |
| 442.14 |
Self Storage |
| 444.14 |
Lumber Yards (Sales & Storage) |
| 446.14 |
Cold Storage or Frozen Food Plants (Insulated) |
| 447.14 |
Truck Terminals |
| 448.04 |
Piers, Wharves, Docks and Related Facilities Used with Storage, Warehouse and Distribution Facilities |
| 449.04 |
Other Storage, Warehouse and Distribution Facilities |
| 450.04 |
Retail Services |
| 450.24 |
Retail Condominium |
| 450.64 |
Retail Service |
| 450.74 |
Small Improvement for Retail Services |
| 450.84 |
Paving, Blacktop or Fencing for Retail Services |
| 451.14 |
Regional Shopping Center |
| 452.14 |
Area/Neighborhood Shopping Center |
| 452.24 |
Condo Strip Stores - Retail |
| 453.14 |
Department Store |
| 453.24 |
Discount Houses |
| 454.04 |
Large Individual Retail Food Store - Supermarket |
| 455.04 |
Dealerships Sales and Services (Other Than Auto) |
| 460.04 |
Banks and Office Buildings |
| 460.74 |
Small Improvement Used with Banks and Office Buildings |
| 460.84 |
Paving, Blacktop or Fencing Used with Banks and Office Buildings |
| 461.14 |
Standard Bank (Single Occupancy) |
| 462.14 |
Drive-In Bank (Island Type) |
| 463.14 |
Bank Building with Offices |
| 464.14 |
Office Building |
| 464.24 |
Condominium Office Building |
| 465.14 |
Professional Building (Doctor, Dentist, Chiropractor, or Combination of Professions) |
| 465.24 |
Hospital - Non Exempt (In-Patient Facilities) |
| 465.34 |
Nursing Homes |
| 465.44 |
Assisted Living |
| 470.04 |
Miscellaneous Services |
| 471.14 |
Funeral Homes |
| 471.74 |
Small Improvement Used with Funeral Homes |
| 471.84 |
Paving, Blacktop or Fencing Used with Funeral Homes |
| 472.14 |
Veterinary Clinics and Kennels |
| 472.84 |
Paving, Blacktop or Fencing Used with Veterinary Clinics and Kennels |
| 473.14 |
Greenhouses, Nurseries, and Garden Centers Retail |
| 473.74 |
Small Improvement Used with Greenhouses, Nurseries and Garden Centers Retail |
| 473.84 |
Paving, Blacktop or Fencing Used with Greenhouses, Nurseries and Garden Centers Retail |
| 475.14 |
Junkyard (Includes All Parcels Used in Conjunction with) |
| 480.04 |
Multiple Use or Multi-Purpose |
| 480.12 |
Multiple Use Building with Dwelling Attached or Apartment Above |
| 480.14 |
Multiple Use Building with Dwelling Attached or Apartment Above |
| 480.74 |
Small Improvement with Any Multiple Use or Multi-Purpose Building |
| 480.84 |
Paving, Blacktop or Fencing with Any Multiple Use or Multi-Purpose Building |
| 481.12 |
Row Type Store with Common Walls |
| 481.14 |
Row Type Store with Common Walls |
| 482.14 |
Row Type Store |
| 482.24 |
Row Type Store Detached with No Party Walls |
| 483.01 |
Converted Residence - Primary Use Residential |
| 483.04 |
Converted Residence - Primary Use Residential |
| 483.14 |
Converted Residence - Primary Use Non-Residential |
| 483.24 |
Converted Residence - Rooming House |
| 484.14 |
One Story Multi-Use Building (with Finish) Single Occupant |
| 485.14 |
One Story Small Structure - Multi-Occupant |
| 486.14 |
Mini-Mart |
| 510.04 |
Entertainment Assembly |
| 510.74 |
Small Improvement for Recreation and Entertainment Category |
| 510.84 |
Paving, Blacktop or Fencing for Recreation and Entertainment Category |
| 512.14 |
Motion Picture Theater |
| 514.04 |
Auditoriums, Exhibition and Exposition Halls |
| 515.14 |
Radio, Television Stations and Motion Picture Studios |
| 521.14 |
Stadiums, Arenas, Armories, Field Houses |
| 522.14 |
Racetracks: Auto and Horse |
| 530.04 |
Amusement Facilities |
| 532.14 |
Amusement Parks or Rides, Kiddie Parks |
| 534.14 |
Social Organizations, Lodge Halls, K. of C., Masonic, Sons of Italy, Odd Fellows, Elks, Moose, Eagles, Veterans Posts, Etc. |
| 540.04 |
Indoor Sports Facilities |
| 541.14 |
Bowling Alleys |
| 542.14 |
Indoor Skating Rinks, Roller or Ice |
| 543.14 |
Ymca, Ywca, Ymha, Ywha, Etc. |
| 544.14 |
Health Spa |
| 545.04 |
Indoor Swimming Pools |
| 546.14 |
Indoor Tennis Clubs, Archery, Billiards |
| 552.04 |
Public Golf Courses with Other Associated Sports Facilities and/or Dining Facilities |
| 553.14 |
Country Clubs, Membership Golf Courses Including Those with Other Sports and Dining Facilities. |
| 554.14 |
Commercial Outdoor Swimming Pools |
| 555.14 |
Riding Stables |
| 556.04 |
Outdoor Skating: Ice or Roller Rinks |
| 557.04 |
Outdoor Tennis Clubs, Miniature Golf Courses, Baseball Batting Ranges, Driving Ranges, Archery, Etc. |
| 560.04 |
Beach Club - Membership Clubs |
| 560.14 |
Beach Club - Private - Non-Exempt |
| 570.04 |
Marine Facilities |
| 570.14 |
Marinas |
| 570.24 |
Yacht Club, Private Membership Club |
| 570.34 |
Boat Sales or Repairs and Storage |
| 570.44 |
Boat Repairs, Docks, Slips, Rails for Lifting, Drydock Facility. No Boat Sales |
| 570.54 |
Small Marine Facilities, Bait Stations, Marine Fueling |
| 581.04 |
Camps: Sleepaway for Groups of Children and/or Adults |
| 583.01 |
Resort Complexes, Resort Hotels |
| 590.04 |
Parks - Non public |
| 591.04 |
Playgrounds |
| 592.04 |
Athletic Fields |
| 600.14 |
Religious - Other |
| 600.24 |
Religious - Other |
| 600.84 |
Religious - Parking |
| 600.94 |
Long Island Railroad |
| 610.04 |
Education |
| 611.01 |
Libraries |
| 611.04 |
Libraries |
| 611.14 |
Libraries - Other |
| 612.11 |
Schools - Public |
| 612.14 |
Schools - Elementary, Secondary High (Public) |
| 612.21 |
Schools - Elementary, Secondary High (Tuition Charged) |
| 612.24 |
Schools - Elementary, Secondary High (Tuition Charged) |
| 613.01 |
Colleges and Universities |
| 613.04 |
Colleges and Universities |
| 614.01 |
Special Education Schools |
| 614.04 |
Special Schools for The Physically or Mentally Handicapped |
| 615.01 |
Other Educational Facilities |
| 615.04 |
Other Educational Facilities |
| 620.01 |
Religious |
| 620.04 |
Religious |
| 620.11 |
Religious |
| 620.14 |
Religious |
| 620.84 |
Religious - Parking |
| 630.04 |
Welfare |
| 632.11 |
Fraternal & Benevolent Associations |
| 632.14 |
Fraternal & Benevolent Associations |
| 633.04 |
Home for Aged |
| 641.01 |
Hospitals |
| 641.04 |
Hospitals |
| 641.14 |
Hospitals - Other |
| 642.01 |
All Other Health Facilities |
| 642.04 |
All Other Health Facilities |
| 651.04 |
Government Highway Garages |
| 651.54 |
Government |
| 652.04 |
Governmental Buildings |
| 652.11 |
U. S. Government |
| 652.14 |
U. S. Government |
| 652.24 |
U. S. Post Office |
| 652.31 |
Foreign Government |
| 652.41 |
Public Housing Projects |
| 652.42 |
Public Housing Projects |
| 652.44 |
Public Housing Projects |
| 652.51 |
New York State |
| 652.52 |
New York State |
| 652.54 |
New York State |
| 652.61 |
Nassau County |
| 652.62 |
Nassau County |
| 652.64 |
Nassau County |
| 652.71 |
Town |
| 652.72 |
Town |
| 652.74 |
Town |
| 652.81 |
City |
| 652.82 |
City |
| 652.84 |
City |
| 652.91 |
Villages |
| 652.94 |
Villages |
| 653.04 |
Governmental Parking Lots |
| 653.14 |
Federal Parking Lots |
| 653.54 |
State Parking Lots |
| 653.64 |
County Parking Lots |
| 653.74 |
Town Parking Lots |
| 653.84 |
City Parking Lots |
| 653.94 |
Village Parking Lots |
| 660.01 |
Protection |
| 662.01 |
Police and Fire Protection, Electrical Signal Equipment and Other Facilities for Fire, Police, Civil Defense, Etc. |
| 662.04 |
Police and Fire Protection, Electrical Signal Equipment and Other Facilities for Fire, Police, Civil Defense, Etc. |
| 662.14 |
Police and Fire Protection, Electrical Signal Equipment and Other Facilities for Fire, Police, Civil Defense, Etc. |
| 670.04 |
Correctional |
| 680.01 |
Cultural and Recreational |
| 680.04 |
Cultural and Recreational |
| 681.01 |
Cultural Facilities |
| 681.04 |
Cultural Facilities |
| 682.01 |
Recreational Facilities |
| 682.04 |
Recreational Facilities |
| 690.01 |
Miscellaneous |
| 691.04 |
Professional Associations, Nassau County Bar Association Etc. |
| 692.01 |
Roads, Streets, Highways and Parkways |
| 692.04 |
Roads, Streets, Highways and Parkways, Express or Otherwise Including Adjoining Land |
| 694.01 |
Animal Welfare (Shelters) |
| 694.04 |
Animal Welfare (Shelters) |
| 695.01 |
Cemeteries |
| 695.04 |
Cemeteries |
| 695.14 |
Cemeteries-Other |
| 710.04 |
Manufacturing and Processing |
| 710.14 |
Heavy Manufacturing, Factory Complex |
| 710.24 |
Light Manufacturing, Small Factory Buildings |
| 710.34 |
Job Shops and Multiple Use Buildings with No Interior Finish |
| 710.74 |
Small Improvements Used with Factories and Industrial Buildings |
| 710.84 |
Paving, Blacktop or Fencing Used with Factories or Industrial Buildings, Also Includes Railroad Siding for Factories and Industrial Buildings |
| 712.04 |
High Tech Manufacturing |
| 721.04 |
Sand and Gravel |
| 801.04 |
Recharge Basins & Drainage Conduits Municipal |
| 802.04 |
Recharge Basins & Drainage Conduits-Privately Owned |
| 810.03 |
Electric and Gas |
| 810.13 |
Long Island Lighting |
| 810.14 |
Long Island Lighting |
| 815.04 |
Electric Power Generation, Gas Burning Plant |
| 817.04 |
Electric Transmission and Distribution |
| 818.04 |
Gas Transmission and Distribution |
| 820.04 |
Water |
| 822.04 |
Water Supply |
| 822.33 |
Long Island Water |
| 822.34 |
Long Island Water |
| 822.43 |
Sea Cliff Water |
| 822.44 |
Sea Cliff Water |
| 822.53 |
New York Water Service Corporation |
| 822.54 |
New York Water Service Corporation |
| 831.13 |
Telephone and Telegraph |
| 831.14 |
Telephone and Telegraph |
| 831.24 |
Telephone and Telegraph - Other |
| 836.03 |
Telecommunications |
| 836.04 |
Telecommunications |
| 841.14 |
Motor Vehicle Transportation Services |
| 843.04 |
Non-Ceiling Railroads |
| 847.04 |
Pipelines |
| 847.13 |
Transco Energy Company |
| 853.04 |
Sewage Treatment and Water Pollution Control |
| 861.13 |
Electric and Gas, Long Island Lighting |
| 862.33 |
Long Island Water |
| 862.34 |
Long Island Water |
| 862.43 |
Sea Cliff Water |
| 862.53 |
New York Water Service Corporation |
| 866.13 |
New York Telephone |
| 866.23 |
American Telephone and Telegraph |
| 866.43 |
Teleport Communications |
| 866.44 |
Teleport Communications |
| 867.03 |
Miscellaneous |
| 867.63 |
Miscellaneous |
| 867.73 |
Global Crossing No America |
| 867.83 |
Fiber Optic Cable |
| 867.84 |
Fiber Optic Cable |
| 868.04 |
Pipelines |
| 868.13 |
Transco Energy Company |
| 868.33 |
Iroquois Gas Transmission Corporation |
| 869.13 |
Cablevision |
| 869.33 |
Cox Cable |
| 910.04 |
Private, Wild and Forest Lands |
| 920.14 |
Hunting and Fishing Clubs |
| 932.04 |
State Owned Land Other Than Forest Preserve Covered Under Section 532 B, C, D, E, F, or G of The Real Property Tax Law Which Concerns Limited State Taxable Land |
| 940.04 |
Land for Conservation Purposes |
| 960.04 |
Public Parks |
| 961.01 |
State Owned Public Parks and Recreation Areas |
| 961.04 |
State Owned Public Parks and Recreation Areas |
| 962.01 |
County Owned Public Parks and Recreation Areas |
| 962.04 |
County Owned Public Parks and Recreation Areas |
| 963.14 |
City Owned Public Parks and Recreation Areas |
| 963.21 |
Town Owned Public Parks and Recreation Areas |
| 963.24 |
Town Owned Public Parks and Recreation Areas |
| 963.31 |
Village Owned Public Parks and Recreation Areas |
| 963.34 |
Village Owned Public Parks and Recreation Areas |
| 970.04 |
All Other Wild or Conservation Lands |
| 971.04 |
Wetlands Either Privately or Governmentally Owned Subject to Specific Restrictions as to Use |
| 972.04 |
Land Under Water Either Privately or Governmentally Owned, Other Than Residential Classified |
| SCILSI |
Warehouse |
| SCILSM |
Multi-Family |
| SCILSO |
Office Building |
| SCILSR |
Store |
| SCILSV |
Vacant Land |