Assessors' Manual

Property Type Classification Codes were originally developed to describe the primary use of each parcel of real property on an assessment roll. They are not designed to describe land having water frontage or the type of ownership of parcels. A need exists for a field which can describe land having any significant water frontage and/or special forms of ownership, such as association, condominium, cooperative and time share. These kinds of ownership, and land that includes water frontage, may exist in many classes of property, for instance residential, commercial, recreation, etc. They may be found in various types of construction, ranging from single detached units to high-rise buildings to extended docking complexes.

Rather than create duplicate codes for all property types where ownership can vary, with or without water frontage, waterfront/ownership codes have been developed to be used with existing property type codes. The water front/ownership codes should be used only for those properties meeting the following definitions.

For those using the New York State Real Property System (RPS), the waterfront/ownership field is located on the property description and location update screen.

There are nine waterfront/ownership codes:

• 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)e : 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.

Property not held in any of these forms of ownership that does not have water frontage requires no waterfront/ownership code.

The following examples of the use of the waterfront/ ownership code in conjunction with the property class code.

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.

The New York State Office of Real Property Services has developed a simple and uniform classification system to be used in assessment administration in New York State.

The system of classification consists of numeric codes in nine categories. Each category is composed of divisions, indicated by the second digit, and subdivisions (where required), indicated by a third digit. The nine categories are:

• 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 & Public Parks - Reforested lands, preserves, and private hunting and fishing clubs

• 500 - Recreation and Entertainment (Category)
• 530 - Amusement Facilities (Division)
• 531 - Fairgrounds
• 532 - Amusement Parks (Subdivision)
• 533 - Game Farms
• 534 - Social Organizations

The number "0" has been reserved to fill in the coding structure where description of a property is inadequate to assign a code at the division level, subdivision level or where it was not necessary to establish a subdivision level.

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).

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.

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
Nonmuckland used to grow onions, snap beans, tomatoes, cabbage, lettuce, cauliflower, sweet corn, celery, carrots, beets, peas, etc.

150 - Orchard Crops

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: oysterlands, fish and aquatic plants

184 - Livestock: deer, moose, llamas, buffalo, etc.

190 - Fish, Game and Wildlife Preserves

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.

This following property classification code changes will be established beginning with the 2007 assessment roll. Please make the necessary changes now, as you update your assessment roll.

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.

260 - 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.

270 - Mobile Home
A portable structure built on a chassis and used as a permanent dwelling unit.

280 - Residential - Multi-Purpose/Multi-Structure

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

340 - Vacant Land Located in Industrial Areas

350 - Urban Renewal or Slum Clearance
Vacant lots or acreage undergoing urban renewal or slum clearance; improvements must be abandoned.

380 - Public Utility Vacant Land
Public utility company vacant land.

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

The following property classification code changes will be established beginning with the 2004 assessment roll. Please make the necessary changes now, as you update your assessment roll.

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.

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.

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, T.V. and Motion Picture Studios

521 - Stadiums, Arenas, Armories, Field Houses

522 - Racetracks
Used for auto, horse, motorcycle, go-cart, or drag racing.

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.

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.

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.

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.

591 - Playgrounds

592 - Athletic Fields

593 - Picnic Grounds

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

631 - Orphanages

632 - Benevolent and Moral Associations

633 - Homes for the Aged

641 - Hospitals

642 - All Other Health Facilities

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.

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.

681 - Cultural Facilities
Museums, art galleries, etc.

682 - Recreational Facilities
Nature trails, bike paths, etc.

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

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

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 - Nonceiling 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.

NOTE:This code will be deleted once the Utility Company Assessment Roll Standards (UCARS) have been adopted. After that the appropriate Pipeline designation should be chosen from the 740 series.

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

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

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 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 (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)