All You Need to Know About NYC Building Classes

With dozens of New York City building classes, it can be daunting to determine exactly under which category a property falls. Explore the comprehensive guide below and find detailed descriptions, as well as concrete examples of each New York City building class.

NYC Residential Building Classes

Class A Buildings - One Family Dwellings

For detailed information, read more about Class A Buildings - One Family Dwellings and all of its subclasses.
  • A0 Cape Cod
  • A1 Two Stories Detached (Small or Moderate Size, With or Without Attic)
  • A2 One Story (Permanent Living Quarters)
  • A3 Large Suburban Residence
  • A4 City Residence
  • A5 Attached or Semi-Detached
  • A6 Summer Cottage
  • A7 Mansion Type or Town House
  • A8 Bungalow Colony - Cooperatively Owned Land
  • A9 Miscellaneous

Class A Buildings in NYC

Class B Buildings - Two Family Dwellings

For detailed information, read more about Class B Buildings - Two Family Dwellings and all of its subclasses.
  • B1 Brick
  • B2 Frame
  • B3 Converted (From One Family)
  • B9 Miscellaneous

Class B Buildings in NYC

Class C Buildings - Walk Up Apartments

For detailed information, read more about Class C Buildings - Walk Up Apartments and all of its subclasses.
  • C0 Three Families
  • C1 Over Six Families Without Stores
  • C2 Five to Six Families
  • C3 Four Families
  • C4 Old Law Tenements
  • C5 Converted Dwellings or Rooming House
  • C6 Cooperative (Other Than Condominiums)
  • C7 Over Six Families With Stores
  • C8 Co-op Conversion From Loft/Warehouse
  • C9 Garden Apartments
  • CM Mobile Homes/Trailer Parks

Class C Buildings in NYC

Class D - Buildings - Elevator Apartments

For detailed information, read more about Class D Buildings - Elevator Apartments and all of its subclasses.
  • D0 Co-op Conversion From Loft/Warehouse
  • D1 Semi-fireproof Without Stores
  • D2 Artists in Residence
  • D3 Fireproof Without Stores
  • D4 Cooperatives (Other Than Condominiums)
  • D5 Converted
  • D6 Fireproof With Stores
  • D7 Semi-Fireproof With Stores
  • D8 Luxury Type
  • D9 Miscellaneous

Class D Buildings in NYC

Class R Buildings - Condominium

For detailed information, read more about Class R Buildings - Condominium and all of its subclasses.
  • R0 Special Condominium Billing Lot
  • R1 Residential Unit in 2-10 Unit Building
  • R2 Residential Unit in Walk-Up Building
  • R3 Residential Unit in 1-3 Story Building
  • R4 Residential Unit in Elevator Building
  • R5 Miscellaneous Commercial
  • R6 Residential Unit of 1-3 Unit Building (Original Class 1)
  • R7 Commercial Unit of 1-3 Unit Building (Original Class 1)
  • R8 Commercial Unit of 2-10 Unit Building
  • R9 Co-op within a Condominium
  • RA Cultural, Medical, Educational, Etc.
  • RB Office Space
  • RC Commercial Building (Mixed Commercial Condo Building)
  • RG Indoor Parking
  • RH Hotel/Boatel
  • RK Retail Space
  • RM Mixed Residential & Commercial Building (Mixed Residential & Commercial Condo Building)
  • RP Outdoor Parking
  • RR Condominium Rentals
  • RS Non-Business Storage Space
  • RT Terraces/Gardens/Cabanas
  • RW Warehouse/Factory/Industrial
  • RD Residential Building (Mixed Residential Condo Building)
  • RI Mixed Warehouse/Factory/Industrial & Commercial
  • RX Mixed Residential & Commercial Building

Class R Buildings in NYC

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NYC Mixed Use Building Classes

Class S Buildings - Residence - Multiple Use

For detailed information, read more about Class S Buildings - Residence - Multiple Use and all of its subclasses.
  • S0 Primarily One Family with Two Stores or Offices
  • S1 Primarily One Family with One Store or Office
  • S2 Primarily Two Family with One Store or Office
  • S3 Primarily Three Family with One Store or Office
  • S4 Primarily Four Family with One Store or Office
  • S5 Primarily Five to Six Family with One Store or Office
  • S9 Single or Multiple Dwelling with Stores or Offices

Class S Buildings in NYC

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NYC Commercial Building Classes

Class H Buildings - Hotels

For detailed information, read more about Class H Buildings - Hotels and all of its subclasses.
  • H1 Luxury Hotel
  • H2 Full Service Hotel
  • H3 Limited Service - Many Affiliated with National Chain
  • H4 Motel
  • H5 Hotel - Private Club, Luxury Type
  • H6 Apartment Hotel
  • H7 Apartment Hotel - Cooperatively Owned
  • H8 Dormitory
  • H9 Miscellaneous Hotel
  • HB Boutique 10-100 Rooms, with Luxury Facilities, Themed, Stylish, with Full Service Accommodations
  • HH Hostel - Bed Rentals in Dormitory Like Setting with Shared Rooms & Bathrooms
  • HR SRO - 1 or 2 People Housed in Individual Rooms in Multiple Dwelling Affordable Housing
  • HS Extended Stay/Suite Amenities Similar to Apartments, Typically Charge Weekly Rates & Less Expensive than Full Service Hotel

Class H Buildings in NYC

Class K Buildings - Store Buildings

For detailed information, read more about Class K Buildings - Store Buildings (Taxpayers Included) and all of its subclasses.
  • K1 One Story Retail Building
  • K2 Multi-Story Retail Building (2 or More)
  • K3 Multi-Story Department Store
  • K4 Predominant Retail with Other Uses
  • K5 Stand Alone Food Establishment
  • K6 Shopping Center with or without Parking
  • K7 Banking Facilities with or without Parking
  • K8 Big Box Retail Not Affixed & Standing on Own Lot with Parking (Eg. Costco & BJ's)
  • K9 Miscellaneous Store Building

Class K Buildings in NYC

Class L Buildings

For detailed information, read more about Class L Buildings (also known as Loft Buildings) and all of its subclasses.
  • L1 Over Eight Stories (Mid-Manhattan Type)
  • L2 Fireproof and Storage Type (Without Retail Stores)
  • L3 Semi-Fireproof
  • L8 With Retail Stores (Other Than Type 1)
  • L9 Miscellaneous

Class O Buildings or Office Buildings

For detailed information, read more about Class O Buildings or Office Buildings and all of its subclasses.
  • O1 Only - 1 Story
  • O2 Only 2-6 Stories
  • O3 Only 7-19 Stories
  • O4 Only with or without Commercial - 20 Stories or More
  • O5 With Commercial - 1 to 6 Stories
  • O6 With Commercial 7-19 Stories
  • O7 Professional Buildings/Stand Alone Funeral Homes
  • O8 With Apartments Only (No Commercial)
  • O9 Miscellaneous and Old Style Bank Buildings

Class O Buildings in NYC

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NYC Industrial Building Classes

Class E Buildings or Warehouses

For detailed information, read more about Class E Buildings or Warehouses and all of its subclasses.
  • E1 Fireproof
  • E2 Contractors
  • E3 Semi-Fireproof
  • E4 Frame, Metal
  • E7 Self-Storage Warehouse
  • E9 Miscellaneous

Class E Buildings in NYC

Class F Buildings - Factory and Industrial Buildings

For detailed information, read more about Class F Buildings - Factory and Industrial Buildings and all of its subclasses.
  • F1 Heavy Manufacturing (Fireproof)
  • F2 Special Construction (Fireproof)
  • F4 Semi-Fireproof
  • F5 Light Manufacturing
  • F8 Tank Farms
  • F9 Miscellaneous

Class F Buildings in NYC

Class G Buildings - Garages and Gasoline Stations

For detailed information, read more about Class G Buildings - Garages and Gasoline Stations and all of its subclasses.
  • G0 Garage - Residential Tax Class 1
  • G1 All Parking Garages
  • G2 Auto Body/Collision or Auto RepairAuto Body/Collision or Auto Repair
  • G3 Gas Station with Retail Store
  • G4 Gas Station with Service/Auto Repair
  • G5 Gas Station Only with/without Small Kiosk
  • G6 Licensed Parking Lot
  • G7 Unlicenced Parking Lot
  • G8 Car Sales/Rental with Showroom
  • G9 Miscellaneous Garage
  • GU Car Sales/Rental without Showroom
  • GW Car Wash or Lubritorium Facility

Class G Buildings in NYC

Class T Buildings - Transportation Facilities

For detailed information, read more about Class T Buildings - Transportation Facilities (Assessed in Ore) and all of its subclasses.
  • T1 Airports, Air Fields, Terminals
  • T2 Piers, Docks, Bulkheads
  • T9 Miscellaneous

Class U Buildings - Utility Bureau Properties

For detailed information, read more about Class U Buildings - Utility Bureau Properties and all of its subclasses.
  • U0 Utility Company Land and Building
  • U1 Bridge, Tunnel, Highway
  • U2 Gas or Electric Utility
  • U4 Telephone Utility
  • U5 Communication Facility Other Than Telephone
  • U6 Railroad - Private Ownership
  • U7 Transportation - Public Ownership
  • U8 Revocable Consent
  • U9 Miscellaneous Utility Property
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NYC Vacant Lots Property Classes

Class V Buildings - Vacant Land

For detailed information, read more about Class V Buildings - Vacant Land and all of its subclasses.
  • V0 Zoned Residential - Not Manhattan
  • V1 Zoned Commercial or Manhattan Residential
  • V2 Zoned Commercial Adjacent to Tax Class 1 Dwelling - Not Manhattan
  • V3 Zoned Primarily Residential - Not Manhattan
  • V4 Police or Fire Department
  • V5 School Site or Yard
  • V6 Library, Hospital or Museum
  • V7 Port Authority of New York and New Jersey
  • V8 New York State or US Government
  • V9 Miscellaneous
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NYC Public Building Classes

Class I Buildings - Hospitals and Health

For detailed information, read more about Class I Buildings - Hospitals and Health and all of its subclasses.
  • I1 Hospital, Sanitarium, Mental Institution
  • I2 Infirmary
  • I3 Dispensary
  • I4 Hospital - Staff Facility
  • I5 Health Center, Child Center, Clinic
  • I6 Nursing Home
  • I7 Adult Care Facility
  • I9 Miscellaneous

Class J Buildings - Theatres

For detailed information, read more about Class J Buildings - Theatres and all of its subclasses.
  • J1 Art Type (Seating Capacity Under 400 Seats)
  • J2 Art Type (Seating Capacity Over 400 Seats)
  • J3 Motion Picture Theatre With Balcony
  • J4 Legitimate Theatres (Theatre Sole Use of Building)
  • J5 Theatre in Mixed-Use Building
  • J6 Television Studios
  • J7 Off-Broadway Type
  • J8 Multiplex Picture Theatre
  • J9 Miscellaneous

Class M Buildings - Churches, Synagogues etc.

For detailed information, read more about Class M Buildings - Churches, Synagogues etc. and all of its subclasses.
  • M1 Church, Synagogue, Chapel
  • M2 Mission House (Non-Residential)
  • M3 Parsonage, Rectory
  • M4 Convent
  • M9 Miscellaneous

Class N Buildings - Asylums and Homes

For detailed information, read more about Class N Buildings - Asylums and Homes and all of its subclasses.
  • N1 Asylum
  • N2 Home for Indigent Children, Aged, Homeless
  • N3 Orphanage
  • N4 Detention House for Wayward Girls
  • N9 Miscellaneous

Class P Buildings - Places of Public Assembly (Indoor) and Cultural

For detailed information, read more about Class P Buildings - Places of Public Assembly (Indoor) and Cultural and all of its subclasses.
  • P1 Concert Halls
  • P2 Lodge Rooms
  • P3 YWCA,YMCA,YWHA,YMHA,PAL
  • P4 Beach Club
  • P5 Community Center
  • P6 Amusement Places, Bath Houses, Boat Houses
  • P7 Museum
  • P8 Library
  • P9 Miscellaneous Indoor Public Assembly

Class Q Buildings - Outdoor Recreation Facilities

For detailed information, read more about Class Q Buildings - Outdoor Recreation Facilities and all of its subclasses.
  • Q1 Parks/Recreation Facilities
  • Q2 Playgrounds
  • Q3 Outdoor Pools
  • Q4 Beaches
  • Q5 Golf Courses
  • Q6 Stadium, Race Tracks, Baseball Fields
  • Q7 Tennis Courts
  • Q8 Marinas/Yacht Clubs
  • Q9 Miscellaneous

Class W Buildings - Educational Structures

For detailed information, read more about Class W Buildings - Educational Structures and all of its subclasses.
  • W1 Public Elementary Junior and Senior High Schools
  • W2 Parochial Schools, Yeshivas
  • W3 Schools or Academies
  • W4 Training Schools
  • W5 City University
  • W6 Other Colleges and Universities
  • W7 Theological Seminaries
  • W8 Other Private Schools
  • W9 Miscellaneous
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NYC Government Building Classes

Class Y Buildings - Selected Government Installations

For detailed information, read more about Class Y Buildings - Selected Government Installations (Excluding Office Buildings, Training Schools, Academic, Garages, Warehouses, Piers, Air Fields, Vacant Land, Vacant Sites, and Land Under Water and Easements) and all of its subclasses.
  • Y1 Fire Department
  • Y2 Police Department
  • Y3 Prison, Jail, House of Detention
  • Y4 Military and Naval Installation
  • Y5 Department of Real Estate
  • Y6 Department of Sanitation
  • Y7 Department of Ports and Terminals
  • Y8 Department of Public Works
  • Y9 Department of Environmental Protection
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NYC Miscellaneous Building Classes

Class Z Buildings - Miscellaneous

For detailed information, read more about Class Z Buildings - Miscellaneous and all of its subclasses.
  • Z0 Tennis Court, Pool, Shed, etc.
  • Z1 Court House
  • Z2 Public Parking Areas
  • Z3 Post Office
  • Z4 Foreign Governments
  • Z5 United Nations
  • Z6 Land under Water
  • Z7 Easements
  • Z8 Cemeteries
  • Z9 Other
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