Property Coding and Sales Reporting

Property Coding and Sales Reporting

Property Type Classification Codes

Assessors must annually classify all real property according to its use, as of January 1st every year, and into one of the following four classes of real property:

• Residential
• Open Space
• Commercial
• Industrial

 Please note that Personal Property is considered the 5th class, and is treated as a separate class for the purpose of allocating the tax levy.

Property Type Classification Codes, Non-Arms Length Codes and Sales Report Spreadsheet Specifications