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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

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There are nine categories of property class codes:

Property type classification codes
Code Type Description
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).

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100 – Agricultural
Code Description Notes
105 Agricultural vacant land (productive) Land used as part of an operating farm. It does not have living accommodations and cannot be specifically related to any of the other divisions in the agricultural category. Usually found when an operating farm is made up of a number of contiguous parcels.
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 Potatoes, wheat, hay, dry beans, corn, oats, and other field crops.
129 Acquired development rights Land for which development rights have been acquired by a governmental agency (e.g., certain agricultural lands in Suffolk County).
130 Truck crops – mucklands Muckland used to grow potatoes, sugar beets, onions, snap beans, tomatoes, cabbage, lettuce, cauliflower, sweet corn, celery, etc.
140 Truck crops – not mucklands Non-muckland used to grow onions, snap beans, tomatoes, cabbage, lettuce, cauliflower, sweet corn, celery, carrots, beets, peas, etc.
150 Orchard crops
151 Apples, pears, peaches, cherries, etc.
152 Vineyards
160 Other fruits Strawberries, raspberries, dewberries, currants, etc.
170 Nursery and greenhouse Buildings, greenhouses and land used for growing nursery stock, trees, flowers, hothouse plants, mushrooms, etc.
180 Specialty farms
181 Fur products: mink, chinchilla, etc.
182 Pheasant, etc.
183 Aquatic: oyster lands, fish and aquatic plants
184 Livestock: deer, moose, llamas, buffalo, etc.
190 Fish, game and wildlife preserves

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200 – Residential
Code Description Notes
210 One family year-round residence A one family dwelling constructed for year-round occupancy (adequate insulation, heating, etc.)*
*Note: If not constructed for year-round occupancy, see code 260.
215 One family year-round residence with accessory apartment A one family, year round residence with a secondary self contained dwelling unit. Accessory apartments are usually contained within or added to the principle residence and are often occupied by immediate family members.
220 Two family year-round residence A two family dwelling constructed for year-round occupancy.
230 Three family year-round residence A three family dwelling constructed for year-round occupancy.
240 Rural residence with acreage A year-round residence with 10 or more acres of land; it may have up to three year-round dwelling units.
241 Primary residential, also used in agricultural production
242 Recreational use
250 Estate A residential property of not less than 5 acres with a luxurious residence and auxiliary buildings.
Seasonal residences Dwelling units generally used for seasonal occupancy; not constructed for year-round occupancy (inadequate insulation, heating, etc.). If the value of the land and timber exceeds the value of the seasonal dwelling, the property should be listed as forest land (see category 900).*
*Note: If constructed for year-round occupancy, see code 210.
Mobile home A portable structure built on a chassis and used as a permanent dwelling unit.
271 Multiple mobile homes More than one mobile home on one parcel of land; not a commercial enterprise.
280 Residential Multi-Purpose/Multi-Structure
281 Multiple residences More than one residential dwelling on one parcel of land. May be a mixture of codes 210's, 220's, and 230's, or all one type.
283 Residence with incidental commercial use A residence which has been partially converted or adapted for commercial use (e.g. residence with small office in basement). Primary use is residential.

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300 – Vacant land
Code Description Notes
310 Residential
311 Residential vacant land Vacant lots or acreage located in areas.
312 Residential land including a small improvement (not used for living accommodations) Includes a private garage on a parcel of land separate from the residence. Does not include a small garage where space is being rented out (see code 439).
314 Rural vacant lots of 10 acres or less Located in rural residential areas.
315 Underwater vacant land Underwater land, in a seasonal residential area, not owned by a governmental jurisdiction.
320 Rural
321 Abandoned agricultural land Nonproductive; not part of an operating farm.
322 Residential vacant land over 10 acres Located in rural areas.
323 Other rural vacant lands Waste lands, sand dunes, salt marshes, swamps, rocky areas, and woods and brush of noncommercial tree species not associated with forest lands.
330 Vacant land located in commercial areas
331 Commercial vacant land with minor improvements
340 Vacant land located in industrial areas
341 Industrial vacant land with minor improvements
350 Urban renewal or slum clearance Vacant lots or acreage undergoing urban renewal or slum clearance; improvements must be abandoned.
351 Shell building – residential Vacant land with a residential building envelope.  The improvement reflects the framework or outer structure of a building without any interior finish.
352 Shell building – commercial Vacant land with a commercial building envelope.  The improvement reflects the framework or outer structure of a building without any interior finish.
380 Public utility vacant land Public utility company vacant land.

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400 – Commercial
Code Type Description
410 Living accommodations
411 Apartments
414 Hotel
415 Motel
416 Mobile home parks (trailer parks, trailer courts) The mobile homes are usually owner occupied but the land and facilities are rented or leased. (See code 270 for individual mobile homes.)
417 Camps, cottages, bungalows Usually rented on a seasonal basis.
418 Inns, lodges, boarding and rooming houses, tourist homes, fraternity and sorority houses Sleeping accommodations with or without meals or kitchen privileges.
420 Dining establishments
421 Restaurants Facilities which serve full course meals with or without legal beverages.
422 Diners and luncheonettes Usually year-round facilities with counter service and limited seating.
423 Snack bars, drive-ins, ice cream bars Usually seasonal, with window and/or car service, possibly limited counter service (e.g., A&W Root Beer, Tastee Freeze Ice Cream, etc.).
424 Night clubs Facilities which feature an extensive menu, legal beverages and live entertainment.
425 Bar Facilities which serve only legal beverages, not food.
426 Fast food franchises Year-round, with counter service, limited menus and a drive-up window (e.g., McDonald's, Burger King, etc.).
430 Motor vehicle services
431 Auto dealers – sales and service Includes truck or farm machinery dealerships, auto or truck rental agencies, motor home sales and service facilities, etc.
432 Service and gas stations Sell gasoline and/or provide minor repairs and services.
433 Auto body, tire shops, other related auto sales Specialized auto equipment and repair (e.g., Goodyear Tire Center, Firestone Stores, etc.).
434 Automatic car wash Car is pulled through a series of cleaning processes.
435 Manual car wash Car is driven into a stall; revolving brushes rotate around the car (semiautomatic).
436 Self-service car wash Usually a multi stall structure featuring a car owner operated coin system with spray type hoses for washing and rinsing a car.
437 Parking garage Usually a multistory structure with elevators and/or ramps, used mainly for car storage.
438 Parking lot A commercial open parking lot for motor vehicles.
439 Small parking garage A garage with two or more stalls, usually found in a residential area, being rented for parking.
440 Storage, warehouse and distribution facilities
441 Fuel storage and distribution facilities Facility for fuel storage and distribution including gasoline, oil, liquid petroleum bottled gas, natural gas, and coal.
442 Mini warehouse (self–storage) This use reflects the partitioned warehouse space used for multiple tenant self service storage.
443 Grain and feed elevators, mixers, sales outlets
444 Lumber yards, sawmills
445 Coal yards, bins
446 Cold storage facilities Used for perishables, produce or other items.
447 Trucking terminals
448 Piers, wharves, docks and related facilities
449 Other storage, warehouse and distribution facilities
450 Retail services
451 Regional shopping centers Multi occupant facilities with ten or more stores, usually featuring a large department store or two, and ample paved parking.
452 Area or neighborhood shopping centers Smaller shopping facilities which usually feature a junior department store, several other stores, and ample parking; may include a supermarket.
453 Large retail outlets These facilities are usually complemented by a large supermarket and have ample parking (e.g., Ames, Wal-Mart, etc.).
454 Large retail food stores These facilities usually belong to a chain and sell food and sundry items (e.g., Price Chopper, Hannaford, Topps, Wegmans, P&C, Big M, etc.).
455 Dealerships – sales and service (other than auto with large sales operation) Boats (also refer to code 570), snowmobiles, garden equipment, etc.
456 Medium retail outlet Usually a modern, single occupant, stand-alone retail building with adequate parking.  Often belonging to a chain (i.e., Staples, Barnes & Noble, etc.) falling within the 10,000 to 50,000 square foot/gross floor area.
457 Small retail outlet Similar to the code 456, but less than 10,000 square feet/gross floor area.
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 multi-purpose A building readily adaptable, with little physical change, for more than one use or purpose.
481 Downtown row type (with common wall) Usually a two or three story older structure with retail sales/services on the first floor and offices and/or apartments on the upper floors; little or no on-site parking.
482 Downtown row type (detached) The same type of use as in code 481, above, but this is a separate structure without party walls.
483 Converted residence A building usually located in a residential area, which has been partially converted or adapted for office space (e.g., a doctor's or dentist's office with an apartment upstairs).
484 One story small structure Usually a modern, one occupant, building adaptable for several uses (e.g., retail clothing store, small office, warehouse, pet shop, etc.).
485 One story small structure - multi-occupant Usually partitioned for two or more occupants, such as a liquor store, drug store, and a laundromat; limited parking on site.
486 Minimart Combination snack bar, market and gas station.

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500 – Recreation and entertainment
Code Type Description
510 Entertainment assembly
511 Legitimate theaters Used primarily for live presentations of the performing arts (opera, drama, musicals, symphonies, ballet, etc.).
512 Motion picture theaters (excludes drive-in theaters)
513 Drive-in theaters
514 Auditoriums, exhibition and exposition halls
515 Radio, television and motion picture studios
520 Sports assembly
521 Stadiums, arenas, armories, field houses
522 Racetracks Used for auto, horse, motorcycle, go-cart, or drag racing.
530 Amusement facilities
531 Fairgrounds
532 Amusement parks
533 Game farms
534 Social organizations Elks, Moose, Eagles, and Veterans' Posts, etc., whose primary purpose is social activities for members.
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 Tennis courts, archery ranges, billiard centers, etc.
550 Outdoor sports activities
551 Skiing centers May include sleeping and dining facilities; not ski facilities of resort complexes.
552 Public golf courses May include other associated sports facilities and/or dining facilities.
553 Private golf country clubs Includes those with other sports and dining facilities.
554 Outdoor swimming pools
555 Riding stables
556 Ice or roller skating rinks (may be covered)
557 Other outdoor sports Driving ranges, miniature golf, tennis, baseball, batting ranges, polo fields, etc.
560 Improved beaches Improvements include bath houses, parking facilities, etc.
570 Marinas Improvements include docks and piers, boat storage facilities, repair shops, etc.
580 Camps, camping facilities and resorts
581 Camps Used by groups of children and/or adults.
582 Camping facilities Improved areas/parks with accommodations for tents, campers or travel trailers or RV's.
583 Resort complexes Dude ranches, resort hotels with sports facilities, etc.
590 Parks
591 Playgrounds
592 Athletic fields
593 Picnic grounds

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600 – Community services
Code Type Description
610 Education
611 Libraries
612 Schools General, elementary and secondary.
613 Colleges and universities
614 Special schools and institutions Used for the physically or mentally impaired.
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 Used for the storage and maintenance of highway equipment by any governmental jurisdiction; includes associated land.
652 Office building Owned by any governmental jurisdiction; includes associated land.
653 Parking lots Owned by any governmental jurisdiction; includes land and appurtenant structures such as open single level lots as well as multilevel parking garages.
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 Used by any governmental jurisdiction for housing within the criminal justice system.
680 Cultural and recreational
681 Cultural facilities Museums, art galleries, etc.
682 Recreational facilities Nature trails, bike paths, etc.
690 Miscellaneous
691 Professional associations
692 Roads, streets, highways and parkways, express or otherwise (if listed) including adjoining land
693 Indian reservations
694 Animal welfare shelters
695 Cemeteries

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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.

700 – Industrial
Code Type Description
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.
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 Industrial product pipelines Pipelines used by nonutility companies, and not in special franchise.
741 Gas
742 Water
743 Brine
744 Petroleum products
749 Other

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.

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800 – Public services
Code Type Description
820 Water
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.
832 Telegraph
833 Radio
834 Television other than community antenna television
835 Community antenna television
836 Telephone outside plant Poles, wires, cable, etc.
837 Cellular telephone towers
840 Transportation
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.
843 Non-ceiling railroad
844 Air
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
862 Water
866 Telephone
867 Miscellaneous
868 Pipelines
869 Television
870 Electric and gas
871 Electric and gas facilities General electric and gas facilities, buildings, and land including offices, garages, service centers, etc.
872 Electric substation
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

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900 – Wild, forested, conservation lands and public parks
Code Type Description
910 Private wild and forest lands except for private hunting and fishing clubs This division includes all private lands which are associated with forest land areas that do not conform to any other property type classification, plus plantations and timber tracts having merchantable timber.
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, or 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-Black River Regulating District land
960 Public parks
961 State-owned public parks, recreation areas, and other multiple uses
962 County-owned public parks and recreation areas
963 City, town, or village public parks and recreation areas
970 Other wild or conservation lands
971 Wetlands, either privately or governmentally owned, subject to specific restrictions as to use
972 Land under water, either privately or governmentally-owned (other than residential - more properly 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)

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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.

Ownership and waterfront codes
Code Type Description
A Association
without waterfront
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.
B Association
with waterfront
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.
C Condominium
without waterfront
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.
D Condominium
With waterfront
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.
P Cooperative
without waterfront
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.
Q Cooperative
with waterfront
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.
T Time share
without waterfront
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.
U Time share
with waterfront
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.