Property Class Codes

Agricultural (100-190)
  • 105 = Agricultural Vacant Land (Productive)
  • 110 = Livestock and Products
  • 111 = Poultry and Poultry Products: eggs,chickens, turkeys, ducks and geese
  • 112 = Dairy Products: milk, butter and cheese
  • 113 = Cattle, Calves, Hogs
  • 114 = Sheep and Wool
  • 115 = Honey and Beeswax
  • 116 = Other Livestock: donkeys, goats
  • 117 = Horse Farms
  • 120 = Field Crops
  • 129 = Acquired Development Rights
  • 130 = Truck Crops - Mucklands
  • 140 = Truck Crops - Not Mucklands
  • 150 = Orchard Crops
  • 151 = Apples, Pears, Peaches, Cherries, etc.
  • 152 = Vineyards
  • 160 = Other Fruits
  • 170 = Nursery and Greenhouse
  • 180 = Specialty Farms
  • 181 = Fur Products: mink, chinchilla, etc.
  • 182 = Pheasant, etc.
  • 183 = Aquatic: oysterlands, fish and aquatic plants
  • 184 = Livestock: deer, moose, llamas, buffalo, etc.
  • 190 = Fish, Game and Wildlife Preserves
Residential (200-283)
  • 210 = One Family Year-Round Residence
  • 220 = Two Family Year-Round Residence
  • 230 = Three Family Year-Round Residence
  • 240 = Rural Residence with Acreage
  • 241 = Primarily residential, also used in agricultural production
  • 242 = Recreational use
  • 250 = Estate
  • 260 = Seasonal Residences
  • 270 = Mobile Home
  • 271 = Multiple Mobile Homes
  • 280 = Residential - Multi_Purpose/Multi-Structure
  • 281 = Multiple Residences
  • 283 = Residence with Incidental Commercial Use
Vacant Land (300-380)
  • 310 = Residential
  • 311 = Residential Vacant Land
  • 312 = Residential Land Including a Small Improvement
  • 313 = Waterfront Vacant Lots
  • 314 = Rural Vacant Lots of 10 Acres or less
  • 315 = Underwater Vacant Land
  • 316 = Waterfront Vacant Land with Improvement
  • 320 = Rural
  • 321 = Abandoned Agricultural Land
  • 322 = Residential Vacant Land Over 10 Acres
  • 323 = Other Rural Vacant Lands
  • 330 = Vacant Land Located in Commercial Areas
  • 331 = Commercial Vacant with minor improvements
  • 340 = Vacant Land Located in Industrial Areas
  • 341 = Industrial Vacant with minor improvements
  • 350 = Urban Renewal or Slum Clearance
  • 380 = Public Utility Vacant Land
Commercial (400-486)
  • 410 = Living Accomodations
  • 411 = Apartments
  • 412 = Condominium
  • 413 = Co-operative
  • 414 = Hotel
  • 415 = Motel
  • 416 = Mobile Home Parks
  • 417 = Camps, Cottages, Bungalows
  • 418 = Inns, Lodges, Boarding Houses, Tourist Homes, Fraternity and Sorority Homes
  • 420 = Dining Establishments
  • 421 = Restaurants
  • 422 = Diners and Luncheonettes
  • 423 = Snack Bars, Drive-Ins, Ice Cream Bars
  • 424 = Night Clubs
  • 425 = Bar
  • 426 = Fast Food Franchises
  • 430 = Motor Vehicle Services
  • 431 = Auto Dealers - Sales and Service
  • 432 = Service and Gas Stations
  • 433 = Auto Body, Tire Shops, Other Related Auto Sales
  • 434 = Automatic Car Wash
  • 435 = Manual Car Wash
  • 436 = Self-Service Car Wash
  • 437 = Parking Garage
  • 438 = Parking Lot
  • 439 = Small Parking Garage
  • 440 = Storage, Warehouse and Distribution Facilities
  • 441 = Fuel Storage and Distribution Facilities
  • 442 = Mini Warehouse (Self-Service Storage)
  • 443 = Grain and Feed Elevators, Mixers, Sales Outlets
  • 444 = Lumber Yards, Sawmills
  • 445 = Coal Yards, Bins
  • 446 = Cold Storage Facilities
  • 447 = Trucking Terminals
  • 448 = Piers, Wharves, Docks and Related Facilities
  • 449 = Other Storage, Warehouse and Distribution Facilities
  • 450 = Retail Services
  • 451 = Regional Shopping Centers
  • 452 = Area of Neighborhood Shopping Centers
  • 453 = Large Retail Outlets
  • 454 = Large Retail Food Stores
  • 455 = Dealerships - Sales and Service (other than auto)
  • 460 = Banks and Office Buildings
  • 461 = Standard Bank/Single Occupant
  • 462 = Drive-In Branch Bank
  • 463 = Bank Complex with Office Building
  • 464 = Office Building
  • 465 = Professional Building
  • 470 = Miscellaneous Services
  • 471 = Funeral Homes
  • 472 = Dog Kennels, Veterinary Clinics
  • 473 = Greenhouses
  • 474 = Billboards
  • 475 = Junkyards
  • 480 = Multiple Use or Multipurpose
  • 481 = Downtown Row Type (with common wall)
  • 482 = Downtown Row Type (detached)
  • 483 = Converted Residence
  • 484 = One Story Small Structure
  • 485 = One Story Small Structure - Multi occupant
  • 486 = Minimart
Recreation and Entertainment (500-593)
  • 510 = Entertainment Assembly
  • 511 = Legitimate Theaters
  • 512 = Motion Picture Theaters (excludes drive-in theaters)
  • 513 = Drive-In Theaters
  • 514 = Auditoriums, Exhibition and Exposition Halls
  • 515 = Radio, T.V. and Motion Picture Studios
  • 520 = Sports Assembly
  • 521 = Stadiums, Arenas, Armories, Field Houses
  • 522 = Racetracks
  • 530 = Amusement Facilities
  • 531 = Fairgrounds
  • 532 = Amusement Parks
  • 533 = Game Farms
  • 534 = Social Organizations
  • 540 = Indoor Sports Facilities
  • 541 = Bowling Centers
  • 542 = Ice or Roller Skating Rinks
  • 543 = YMCA's, YWCA's, etc.
  • 544 = Health Spas
  • 545 = Indoor Swimming Pools
  • 546 = Other Indoor Sports
  • 550 = Outdoor Sports Activities
  • 551 = Skiing Centers
  • 552 = Public Golf Courses
  • 553 = Private Golf County Clubs
  • 554 = Outdoor Swimming Pools
  • 555 = Riding Stables
  • 556 = Ice or Roller Skating Rinks
  • 557 = Other Outdoor Sports
  • 560 = Improved Beaches
  • 570 = Marinas
  • 580 = Camps, Camping Facilities and Resorts
  • 581 = Camps
  • 582 = Camping Facilities
  • 583 = Resort Complexes
  • 590 = Parks
  • 591 = Playgrounds
  • 592 = Athletic Fields
  • 593 = Picnic Grounds
Community Services (600-695)
  • 610 = Education
  • 611 = Libraries
  • 612 = Schools
  • 613 = Colleges and Universities
  • 614 = Special Schools and Institutions
  • 615 = Other Educational Facilities
  • 620 = Religious
  • 630 = Welfare
  • 631 = Orphanages
  • 632 = Benevolent and Moral Associations
  • 633 = Homes for the Aged
  • 640 = Health
  • 641 = Hospitals
  • 642 = All Other Health Facilities
  • 650 = Government
  • 651 = Highway Garage
  • 652 = Office Building
  • 653 = Parking Lots
  • 660 = Protection
  • 661 = Army, Navy, Air Force, Marine and Coast Guard Installations, Radar, etc.
  • 662 = Police and Fire Protection, Electrical Signal Equipment and Other Facilities for Fire, Police, Civil Defense, etc.
  • 670 = Correctional
  • 680 = Cultural and Recreational
  • 681 = Cultural Facilities
  • 682 = Recreational Facilities
  • 690 = Miscellaneous
  • 691 = Professional Associations
  • 692 = Roads, Streets, Highways and Parkways, Express or Otherwise Including Adjoining Land
  • 693 = Indian Reservations
  • 694 = Animal Welfare Shelters
  • 695 = Cemeteries
Industrial (700-749)
  • 710 = Manufacturing and Processing
  • 712 = High Tech. Manufacturing and Processing
  • 714 = Light Industrial Manufacturing and Processing
  • 715 = Heavy Manufacturing and Processing
  • 720 = Mining and Quarrying
  • 721 = Sand and Gravel
  • 722 = Limestone
  • 723 = Trap Rock
  • 724 = Salt
  • 725 = Iron and Titanium
  • 726 = Talc
  • 727 = Lead and Zinc
  • 728 = Gypsum
  • 729 = Other Mining/Quarrying
  • 730 = Wells
  • 731 = Oil - Natural Flow (for production)
  • 732 = Oil - Forced Flow (for production)
  • 733 = Gas (for production)
  • 734 = Junk
  • 735 = Water used for Oil Production
  • 736 = Gas or Oil Storage Wells
  • 740 = Pipelines
  • 741 = Gas
  • 742 = Water
  • 743 = Brine
  • 744 = Petroleum Products
  • 749 = Other
Public Services(800-885)
  • 810 = Electric and Gas
  • 811 = Electric Power Generation - Hydro
  • 812 = Electric Power Generation - Coal Burning Plant
  • 813 = Electric Power Generation - Oil Burning Plant
  • 814 = Electric Power Generation - Nuclear Plant
  • 815 = Electric Power Generation - Gas Burning Plant
  • 816 = Gas Generation Plant
  • 817 = Electric Transmission and Distribution
  • 818 = Gas Transmission and Distribution
  • 820 = Water
  • 821 = Flood Control
  • 822 = Water Supply
  • 823 = Water Treatment Facilities
  • 826 = Water Transmission
  • 827 = Water Transmission(Outside Plant)
  • 830 = Communication
  • 831 = Telephone Facility
  • 832 = Telegraph
  • 833 = Radio
  • 834 = Television other than Community Antenna Television
  • 835 = Community Antenna Television (CATV) Facility
  • 836 = Telephone Outside Plant
  • 837 = Cellular Telephone Towers
  • 840 = Transportation
  • 841 = Motor Vehicle
  • 842 = Ceiling Railroad
  • 843 = Nonceiling Railroad
  • 844 = Air
  • 845 = Water
  • 846 = Bridges, Tunnels and Subways
  • 847 = Pipelines
  • 850 = Waste Disposal
  • 851 = Solid Wastes
  • 852 = Landfills and Dumps
  • 853 = Sewage Treatment and Water Pollution Control
  • 854 = Air Pollution Control
  • 860 = Special Franchise Property
  • 861 = Electric and Gas
  • 862 = Water
  • 866 = Telephone
  • 867 = Miscellaneous
  • 868 = Pipelines
  • 869 = Television
  • 870 = Electric and Gas
  • 871 = Electric and Gas Facilities
  • 872 = Electric Substation
  • 873 = Gas Measuring and Regulating Station
  • 874 = Electric Power Generation Facility - Hydro
  • 875 = Electric Power Generation Facility - Fossil Fuel
  • 876 = Electric Power Generation Facility - Nuclear
  • 877 = Electric Power Generation Facility - Other Fuel
  • 880 = Electric and Gas Transmission Facilities
  • 882 = Electric Transmission
  • 883 = Gas Transmission
  • 884 = Electric Distribution (Outside Plant Property)
  • 885 = Gas Distribution (Outside Plant Property)
Wild, Forested, Conservation Lands and Public Parks (900-994)
  • 910 = Private Wild and Forest Lands except for Private Hunting and Fishing Clubs
  • 911 = Forest Land under Section 480 of the Real Property Tax Law
  • 912 = Forest Land under Section 480-a of the Real Property Tax Law
  • 920 = Private Hunting and Fishing Clubs
  • 930 = State Owned Forest Lands
  • 931 = State Owned Land (Forest Preserve) in the Adirondack or Catskill Parks Taxable under Section 532-a of the Real Property Tax Law
  • 932 = State Owned Land Other Than Forest Preserve Covered under Section 532-b,c,d,e,f,g of the Real Property Tax Law
  • 940 = Reforested Land and Other Related Conservation Purposes
  • 941 = State Owned Reforested Land Taxable under Sections 534 and 536 of the Real Property Tax Law
  • 942 = County Owned Reforested Land
  • 950 = Hudson River and Black River Regulating District Land
  • 90 = Public Parks
  • 961 = State Owned Public Parks, Recreation Areas and Other Multiple Uses
  • 962 = County Owned Public Parks and Recreation Areas
  • 963 = City/Town/Village Public Parks and Recreation Areas
  • 970 = Other Wild or Conservation Lands
  • 971 = Wetlands, Either Privately of Governmentally Owned, Subject to Specific Restrictions as to Use
  • 972 = Land Under Water, Either Privately of Governmentally Owned (other than residential - more property classified as code 315)
  • 980 = Taxable State Owned Conservation Easements
  • 990 = Other Taxable State Land Assessments
  • 991 = Adirondack Park Aggregate Additional Assessments (Real Property Tax Law, Section 542(3))
  • 992 = Hudson River-Black River Regulating District Aggregate Additional Assessments (Environmental Conservation Law, Section 15-2115)
  • 993 = Transition Assessments for Taxable State Owned Land (Real Property Tax Law, Section 545)
  • 994 = Transition Assessments for Exempt State Owned Land (Real Property Tax Law, Section 545)