Property type classification codes
New York State developed property class codes to provide a statewide uniform classification system for assessment administration. Assessors assign a code to each property on an assessment roll.
The property class code should not directly impact the amount of your assessment; however, if you disagree with the code assigned to your property, you may wish to contact your assessor.
Note: Some municipalities may use their own coding scheme, in addition to the codes below, to indicate aspects that go beyond the New York State codes. If so, inquire with the local assessor to verify their code definitions.
- How to Locate the proper property type classification code
- 100 – Agricultural
- 200 – Residential
- 300 – Vacant land
- 400 – Commercial
- 500 – Recreation and entertainment
- 600 – Community services
- 700 – Industrial
- 800 – Public Services
- 900 – Wild, forested, conservation lands and public parks
- Ownership and waterfront codes
How to locate the proper property type classification code
There are nine categories of property class codes:
|100||Agricultural||Property used for the production of crops or livestock.|
|200||Residential||Property used for human habitation. Living accommodations such as hotels, motels, and apartments are in the Commercial category - 400.|
|300||Vacant land||Property that is not in use, is in temporary use, or lacks permanent improvement.|
|400||Commercial||Property used for the sale of goods and/or services.|
|500||Recreation & entertainment||Property used by groups for recreation, amusement, or entertainment.|
|600||Community services||Property used for the well being of the community.|
|700||Industrial||Property used for the production and fabrication of durable and nondurable man-made goods.|
|800||Public services||Property used to provide services to the general public.|
|900||Wild, forested, conservation lands and public parks||Reforested lands, preserves, and private hunting and fishing clubs.|
Each category is composed of divisions indicated by the second digit, and subdivisions (where required) indicated by a third digit.
Example: Below is part of the coding structure in the Recreation and Entertainment Category. It demonstrates which code to use when a property is either clearly described or inadequately described.
- 500 - Recreation and entertainment (category)
- 530 - Amusement facilities (division)
- 531 - Fairgrounds
- 532 - Amusement parks (subdivision)
- 533 - Game farms
- 534 - Social organizations
A Recreation and entertainment facility that cannot be classified at a division level, should be coded "500" (category).
An amusement facility that is not a fairground, amusement park, game farm, or a social organization should be coded "530" (division).
A fairground should be coded "531" (subdivision).
700 - Industrial
A parcel including an office building on land located adjacent to or near an automobile assembly plant and used principally by the automobile manufacturer for its own offices should be coded as industrial under the appropriate division below. However, if such building is used principally by tenants leasing space therein, the parcel should be coded as commercial.
Also, an office building used principally by an industrial concern but located remote from its manufacturing plant should be coded as commercial rather than industrial (e.g., office buildings in Manhattan occupied principally by industrial companies whose manufacturing activities are located elsewhere throughout the country).
Parcels used for research aimed primarily at improving products should be coded as industrial, while parcels used for marketing research should be coded as commercial.
|710||Manufacturing and processing|
|712||High-tech – manufacturing and processing||These buildings are used as research laboratories with a high percentage of office/laboratory space. The construction costs of these facilities are higher than other warehouse/manufacturing facilities reflecting their architectural design, super adequate upgrades, and more comprehensive finish.|
|714||Light industrial– manufacturing and processing||These structures may have been built for a specific manufacturing process. They feature high ceilings and open construction which allows for good workflow.|
|715||Heavy manufacturing and processing||These are large area structures design and built for production. They will have extensive concrete foundations for industrial equipment and a high voltage electrical system.|
|720||Mining and quarrying||This category includes parcels used in or necessary adjunct to the provision of mining and quarrying, i.e., sand and gravel, limestone, trap rock, salt, iron and titanium, talc, lead and zinc, gypsum, and other mining and quarrying.|
|731||Oil – natural flow (for production)|
|732||Oil - forced flow (for production)|
|733||Gas (for production)|
|735||Water used for oil production|
|736||Gas or oil storage wells|
|740||Industrial product pipelines||Pipelines used by nonutility companies, and not in special franchise.|
This category includes, but is not limited to, parcels used in or as a necessary adjunct to the provision of public services. Therefore, a parcel which includes a building used principally by a telephone company for accounting or customer billing should be coded in this category.
Similarly, parcels which are used to store, garage or repair motor vehicles and/or equipment used in providing these public utility services should be coded in the appropriate division below.
|821||Flood control||Land used for the accumulation, storage or diversion of water for flood control purposes only.|
|822||Water supply||Land used for the accumulation, storage, transmission or distribution of water for purposes other than flood control or production of electricity (e.g., aqueducts and pipelines).|
|823||Water treatment facilities|
|826||Water transmission - improvements|
|827||Water transmission - outside plant|
|830||Communication||Includes all telephones, telecommunications, telegraph, radio, television and CATV property.|
|831||Telephone||Telephone and telecommunications land, buildings, towers, antennae, etc., except cellular telephone towers - see 837.|
|834||Television other than community antenna television|
|835||Community antenna television|
|836||Telephone outside plant||Poles, wires, cable, etc.|
|837||Cellular telephone towers|
|841||Motor vehicle||Land used in the provision of transportation services by motor vehicles (e.g., bus terminals, taxicab garages, truck terminals and warehouses, etc.). Does not include public highways, bridges, tunnels, subways and property used in the maintenance (except by persons providing transportation services), manufacture and sale of motor vehicles.|
|842||Ceiling railroad||Real property for which the State Board establishes the maximum taxable assessed value.|
|845||Water||Land used for water transportation (e.g., canal).|
|846||Bridges, tunnels and subways|
|847||Pipelines||Pipelines used by utility companies for the transportation of petroleum products.*|
|850||Waste disposal||Does not include facilities used exclusively for the disposal of waste from an industrial process, which should be coded as industrial property.|
|851||Solid wastes||Incinerators and waste compacting facilities. Does not include landfills and dumps (see code 852).|
|852||Landfills and dumps|
|853||Sewage treatment and water pollution control|
|854||Air pollution control|
|860||Special franchise property||Real property for which the State Board establishes assessments.|
|861||Electric and gas|
|870||Electric and gas|
|871||Electric and gas facilities||General electric and gas facilities, buildings, and land including offices, garages, service centers, etc.|
Electric power generation facilities
|Includes all land and facilities associated with electric generating stations, i.e. power plant equipment, reservoirs, dams, power house, penstock pipe, waterway structures, etc.|
|873||Gas measuring and regulation 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|
|878||Electric power generation facility - solar|
|879||Electric power generation facility - wind|
|880||Electric and gas transmission and distribution|
|882||Electric transmission improvement|
|883||Gas transmission improvement|
|884||Electric distribution – outside plant property|
|885||Gas distribution - outside plant property|
Ownership and waterfront codes
The property class codes above do not describe the type of ownership of parcels or whether land has water frontage.
The ownership and waterfront codes below are intended to be used in tandem with the property class codes. The ownership and waterfront codes should only be applied to properties meeting the definitions below.
Note for assessors using RPSV4: The waterfront/ownership field is located on the Property Description and Location Update screens.
|The parcel is individually owned without any water frontage and, in addition, the owner of the parcel shares ownership with other members of the association in the ownership of common areas (i.e., land, lake frontage, docks, pools, tennis courts, etc.). The common areas should also have this code.|
|The parcel is individually owned with water frontage and, in addition, the owner of the parcel shares ownership with other members of the association in the ownership of common areas (i.e., land, lake frontage, docks, pools, tennis courts, etc.). The common areas should also have this code.|
|The property is held in condominium form of ownership without any water frontage. Typically a unit is individually owned, and an interest is owned in the land and in common improvements.|
|The property is held in condominium form of ownership with water frontage. Typically a unit is individually owned, and an interest is owned in the land and in common improvements.|
|The property is held in cooperative form of ownership without any water frontage. The unit and improvements are not individually owned. Individuals own shares in the corporation which owns the entire property. The share defines the unit and its liabilities.|
|The property is held in cooperative form of ownership with water frontage. The unit and improvements are not individually owned. Individual's own shares in the corporation that owns the entire property. The share defines the unit and its liabilities.|
|There are multiple owners of the property, each with the right to use a specific unit for a specific time period annually. There is no water frontage.|
|There are multiple owners of the property, each with the right to use a specific unit for a specific time period annually. There is water frontage.|
|W||Property not held in any of these forms of ownership but having water frontage requires a "W" to signify the presence of water frontage.|
An ownership and waterfront code should not be applied to properties that:
- are not held in any of the forms of ownership above listed above, or
- that are not on a waterfront.
- A condominium located in a two-story building with eight units and no water frontage, would be coded as 411-C.
- A single-family townhouse held in condominium from of ownership and with water frontage would be classified as a 210-D. If the above townhouse were owned in fee simple in an association, it would be coded 210-B.
- A piece of land best suited for improvement for residential or seasonal purpose with significant water frontage would be classified as a 311-W.
If you have questions or comments related to the codes above, please contact your Customer Services Team or email ORPTS.