A - Association (without waterfront)
B - Association (with waterfront)
C - Condominium (without waterfront)
D - Condominium (with waterfront)
P - Cooperative (without waterfront)
Q - Cooperative (with waterfront
T - Time Share (without waterfront)
U - Time Share (with waterfront)
W - Property not held in any of these forms
100 - AGRICULTURAL
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
200 - RESIDENTIAL
210 - One Family Year-Round Residence
215 - One Family Year-Round Residence
with Accessory Apartment
220 - Two Family Year-Round Residence
230 - Three Family Year-Round Residence
240 - Rural Residence with Acreage 241 - Primary residential,
also used in
agricultural
production
242 - Recreational use
250 - Estate A residential property 5 or more acres with a luxurious
residence and
auxiliary
buildings
260 - Seasonal Residences seasonal
occupancy; not 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).
270 - Mobile Home
271 - Multiple Mobile Homes not a
commercial enterprise.
280 - Residential -
Multi-Purpose/Multi-Structure
281 - Multiple Residences May be a mixture of codes 210's,
220's,
and 230's, or all
one
type.
283 - Residence with Incidental
Commercial Use (e.g. residence with small office
in basement).
300 - VACANT LAND
311 - Residential Vacant
Land Vacant lots or acreage
312 - Residential Land Including a Small Improvement (not used for
living accommodations) e.g. private garage on a parcel of land
separate from
the residence.
314 - Rural Vacant Lots of 10 Acres or
Less
315 - Underwater Vacant Land
320 - Rural
321 - Abandoned Agricultural
Land Nonproductive
322 - Residential Vacant Land Over 10
Acres
323 - Other Rural Vacant Lands
noncommercial 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
380 - Public Utility Vacant Land
400 - COMMERCIAL
410 - Living Accommodations
411 - Apartments
414 - Hotel
415 - Motel
416 - Mobile Home Parks (trailer parks, trailer courts) usually owner
occupied but the
land and
facilities are rented or leased.
417 - Camps, Cottages,
Bungalows Usually rented seasonally
418 - Inns, Lodges, Boarding and Rooming Houses, Tourist Homes,
Fraternity
and Sorority Houses
420 - Dining Establishments
421 - Restaurants full course
meals with or without legal beverages.
422 - Diners and Luncheonettes
year-round with counter service and lim seating.
423 - Snack Bars, Drive-Ins, Ice Cream
Bars
424 - Night Clubs
425 - Bar
426 - Fast Food Franchises (e.g.,
McDonald's, Burger King, etc.).
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 Car
is pulled through a series of cleaning processes
435 - Manual Car Wash
436 - Self-Service Car Wash
(semiautomatic).
436 - Self-Service Car Wash operated
coin system
437 - Parking Garage
438 - Parking Lot commercial
439 - Small Parking Garage
440 - STORAGE, WAREHOUSE AND DISTRIBUTION FACILITIES
441 - Fuel Storage and Distribution
Facilities
442 - Mini Warehouse (Self 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 or Neighborhood Shopping
Centers
453 - Large Retail Outlets
454 - Large Retail Food Stores
455 - Dealerships - Sales and Service
(other than auto with large sales operation)
460 - BANKS AND OFFICE BUILDINGS
461 - Standard Bank/Single Occupant
462 - Drive-In Branch Bank
463 - Bank Complex with Office Building
464 - Office Building465 - Professional
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
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
500 - RECREATION AND ENTERTAINMENT
510 - Entertainment Assembly
511 - Legitimate Theaters
primarily for live presentations
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
530 -AMUSEMENT FACILITIES
531 - Fairgrounds
532 - Amusement Parks
533 - Game Farms
534 - Social Org
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 Country Clubs
554 - Outdoor Swimming Pools
555 - Riding Stables
556 - Ice or Roller Skating Rinks (may
be covered)
557 - Other Outdoor Sports
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
583 - Resort Complexes Dude
ranches, resort hotels with sports facilities, etc.
600 COMMUNITY SERVICES
610 - Education
611 - Libraries
612 - Schools
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
652 - Office Building
653 - Parking Lots
660 - PROTECTION
661 - Army, Navy, Air Force, Marine and
Coast Guard
662 - Police and Fire Protection,
Electrical Signal
670 - correctional
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
Including Adjoining Land
693 - Indian Reservations
694 - Animal Welfare Shelters
695 - Cemeteries
700 - INDUSTRIAL
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
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
800 - PUBLIC SERVICES
820 - Water
821 - Flood Control
822 - Water Supply
823 - Water Treatment Facilities
826 - Water Transmission - Improvements
827 - Water Transmission - Outside Plant
830 - COMMUNICATION
831 - Telephone
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
842 - Ceiling Railroad property the St.
Bd establishes the maximum taxable assessed value.
443 - Nonceiling Railroad
844 - Air
845 - Water
846 - Bridges, Tunnels and Subways
847 - Pipelines
850 - WASTE DISPOSAL
851 - Solid Wastes Incinerators and
waste compacting. not include landfills and dumps
852 - Landfills and Dumps
853 - Sewage Treatment and Water
Pollution Control
854 - Air Pollution Control
860
- SPECIAL FRANCHISE PROPERTY PROPERTY FOR WHICH THE ST
BD 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
872 - Electric SubStation
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
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
900 - WILD, FORESTED, CONSERVATION LANDS AND PUBLIC PARKS
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
932 - State Owned Land Other Than Forest
Preserve
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
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/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
992 - Hudson River-Black River
Regulating District Aggregate Additional Assessments
993 - Transition Assessments for Taxable
State Owned Land
994 - Transition Assessments for Exempt
State Owned Land
Edited for space.
http://www.orps.state.ny.us/assessor/manuals/vol6/ref/prclas.htm
