State Code Legend

CODE CLASSIFICATION

These Guidelines are intended to assist the Board of Assessors in determining the proper classification of property according to its use. The coding structure has a three digit level of detail. The first digit indicates a major classification. The second digit is a major division and the third digit is a subdivision, both within the major classification of property. If the guidelines do not include a three digit code for a specific property use, the assessor should use the code that most appropriately identifies the property’s use. For example, the assessor would use codes 321-326 to classify a retail condominium, based on the use of the property.

• 0 Multiple-Use 
• 1 Residential 
• 2 Open Space 
• 3 Commercial 
• 4 Industrial 
• 5 Personal Property 
• 6 Forest Property - Chapter 61 
• 7 Agricultural/Horticultural Chapter 61A 
• 8 Recreational Property - Chapter 61B 
• 9 Exempt Property

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