Skip County Header
Assessor's Office
|
Treasurer Tax Collector
|
New Query
Use Codes
The Assessor’s Use Code has been designed for use by this department for the purpose of appraising properties for assessment purposes only.
The Assessor’s Office does NOT recommend other agencies (Cities, School, Districts, Special Districts, etc.) use these Use Codes for any other purpose and is not responsible for any inaccurate determinations on their part when using these Use Codes.
Revenue and Tax Code Sec. 408.3(d) - The Legislature finds and declares that information concerning property characteristics is maintained solely for assessment purposes and is not continuously updated by the assessor. Therefore, neither the county nor the assessor shall incur any liability for errors, omissions, or approximations with respect to property characteristics information provided by the assessor to any party pursuant to this section. Further, this subdivision shall not be construed to imply liability on the part of the county or the assessor for errors, omissions, or other defects in any other information or records provided by the assessor pursuant to the provisions of this part.
First and Second Digit Codes
00-09
10-19
20-29
30-39
40-49
50-59
60-69
70-79
80-89
90-99
0x -
Series - Exempt, Not Assessed by County, Mobile Homes and Tracts
Code
Description
0300
Exempt Public Agency
0400
Property leased to a public utility
0500
Property owned by a public utility
0600
Mobile home on SFR/rural land
0700
Mobile home in a mobile home park
0750
Floating home
0800
Vacant residential tract lot
0840
Tract land, R&T 402.1
0900
Partially complete residential tract home
0940
Tract residential PC, R&T 402.1
1x -
Series - Single Family Residential
Code
Description
1000
Vacant residential land, zoned 4 units or less
1040
Vacant residential land, R&T 402.1
1100
Single family residential homes used as such
1101
Medical-Residential Care Facility (SFR/Res Imps)
1120
Residential Imps on Commercial Land
1130
Residential Imps on Industrial Land
1140
Single family residential home, R&T 402.1
1150
Historical residential
1160
Land Trust - residential improve on leased land
1166
Land Trust - common area
1190
Single family residential (tract) common area or use
1200
Single family res home with non-economic 2nd unit
1201
SFR with junior accessory dwelling unit
1300
Single Family Res home with slight commercial/ind
1400
Single Family Res - Duet Style
1420
Single Family Res - Duet Style, First Sale
1430
Single Family Res - Duet Style, R&T 402.1, First Sale
1440
Single Family Res - Duet Style, R&T 402.1
1500
Townhouse - Planned Development
1520
Townhouse - Planned Development, First Sale
1530
Townhouse - Planned Development, R&T 402.1, First Sale
1540
Townhouse - Planned Development, R&T 402.1
1590
Townhouse - Planned Development, Common Area or use
1600
SFR Detached Site Condominium
1620
SFR Detached Site Condominium, First Sale
1630
SFR Detached Site Condominium, R&T 402.1, First Sale
1640
SFR Detached Site Condominium, R&T 402.1
1690
SFR Detached Site Condominium , Common Area or use
1700
Single family res home converted to boarding house
1800
SFR - Planned Development Tract with Common Area
1820
SFR - Planned Development Tract, First Sale
1830
SFR - Planned Development Tract, R&T 402.1, First Sale
1840
SFR - Planned Development Tract, R&T 402.1
1850
Duet/Duplex/Triplex - Planned Development Tract w/Common Area
1860
Duet/Duplex/Triplex - Planned Development Tract, R&T 402.1
1890
SFR - Planned Development Tract, Common Area or use
1900
SFR - Manufactured Home (MH on permanent foundation)
1901
Single family modular built off site
1950
Non-Condo Live/Work
2x -
Series - Multiple Residential, 2-4 Units and Mobile Homes
Code
Description
2100
Two, three or four single family homes
2200
Double or duplex type - two units
2300
Triplex; double or duplex with single family home
2400
Four living units; e.g. fourplex or triplex w/SFR
2440
Four residential living units, R&T 402.1
2500
2 units, lesser quality than 2200 or unknown legal
2501
2 units, SFR with attached accessory dwelling unit
2502
2 units, SFR with detached accessory dwelling unit
2541
2 units, SFR with attached accessory dwelling unit, R&T 402.1
2542
2 units, SFR with detached accessory dwelling unit, R&T 402.1
2600
3 units, lesser quality than 2300 or unknown legal
2700
4 units, lesser quality than 2400 or unknown legal
2800
Res property of 2,3 or 4 units with rooming house
2900
More than 1 mobile home, or M/H w/other res units
3x -
Series - Commercial (See also 8X & 9X Series)
Code
Description
3000
Vacant commercial land (may include misc. imps)
3100
Single-tenant Retail Store
3120
Commercial Imps on Residential Land
3200
Store/Office with Apts/Lofts
3300
Miscellaneous improved commercial
3400
Department store
3500
National Chain Retailer
3600
Restaurant - small or in-line walk-in restaurant / cafe
3605
Restaurant - Free-Standing
3610
Restaurant - Fast Food
3620
Bar / Bar with limited food service
3700
Shopping Center-NBHD/Grocery or Retail anchor
3701
Shopping Center-Community
3702
Shopping Center-Regional Mall
3703
Shopping Center-NBHD without anchor (strip mall)
3704
Shopping Center-Power Center
3705
Shopping Center + Residential + Other
3800
Supermarket
3900
Condominium-commercial retail
3990
Condominium-commercial retail, common area or use
4x -
Series - Industrial
Code
Description
4000
Vacant industrial land (may include misc. imps)
4100
Warehouse
4101
Condominium-industrial
4102
Warehouse-Self Storage
4103
Warehouse-Cold Storage
4191
Condominium-industrial, common area or use
4200
Industrial Light/Manufacturing
4201
Industrial Flex/R&D
4202
Data Center
4205
Advanced Tech manufacturing with R&D/Large-scale
4300
Heavy industrial
4400
Misc. industrial (improved); no other ind code
4500
Nurseries
4600
Quarries, Sand and Gravel
4601
Landfill
4700
Salt Ponds
4800
Terminals, trucking and distribution
4900
Wrecking yards
5x -
Series - Rural
Code
Description
5000
Vacant rural-res homesites, may incl misc. imps
5100
Improved rural-residential homesite.
5300
Rural property used for agriculture and/or commercial <10 acre
5400
Rural property with industrial use
5500
Rural property used for agriculture and/or commercial 10+ acre
5600
Rural property in transition to a higher use
5700
Vacant rural land, not usable even for agriculture
5800
Improved rural land, non-renewal Williamson Act
5900
Vacant rural land, non-renewal Williamson Act
6x -
Series - Institutional
Code
Description
6000
Vacant land necessary part of institutional prop.
6001
Government owned property - vacant land
6100
Government owned property - improved
6200
Secured PI
6300
Golf course
6400
School
6500
Cemetery
6590
Cemetery - Exempt
6600
Church
6700
Other institutional property
6800
Lodgehall and/or clubhouse
6850
Historical commercial
7x -
Series - Multiple Residential, 5 or more units
Code
Description
7000
Vacant apartment land, capable of 5 or more units
7040
Vacant apartment land, R&T 402.1
7090
Vacant apartment common area or use
7100
Five or more single family res homes
7200
Residential property converted to 5 or more units
7300
Condominium - single residential living unit
7301
Condominium - residential live/work unit
7302
Condominium - urban res unit above retail/office
7305
Condominium - townhouse style
7320
Condominium - single res unit, first sale
7321
Condominium - res live/work unit, first sale
7322
Condominium - urban res unit above, first sale
7325
Condominium - townhouse, first sale
7330
Condominium - single res unit, R&T 402.1, First Sa
7335
Condominium - townhouse, R&T 402.1, First Sale
7340
Condominium - single res unit, R&T 402.1
7341
Condominium - res live/work unit, R&T 402.1
7342
Condominium - urban res R&T 402.1
7345
Condominium - Townhouse R&T 402.1
7390
Condominium Common Area or use
7391
Condominium - res live/work, common area or use
7392
Condominium - urban res unit above, common area or use
7395
Condominium - townhouse, common area
7400
Cooperatives (divided)
7430
Cooperatives (undivided)
7500
Restricted residential income property
7600
Fraternities and sororities
7700
Multiple residential building of 5 or more units.
7701
Assisted Living Apartments
7705
Multiple-Res building of 5 or more units + commercial units
7706
Multi-Res building of 5 or more units R&T 402.1 + commercial
7800
Residential high-rise (7 or more stories)
7900
Church Home
8x -
Series - Improved Commercial
Code
Description
8000
Car wash
8100
Commercial repair garage
8200
Automobile dealership
8300
Parking lot
8400
Parking garage
8500
Service Stations
8600
Funeral home
8700
Nursing/Custodial Care Facility
8800
Hospital (general)
8801
Medical clinic/outpatient surgery
8802
Skilled Nursing Facility
8900
Hotel
8901
SRO Hotel
9x -
Series - Improved Commercial
Code
Description
9000
Motel
9100
Mobile home park parcel with improvements
9200
Bank
9300
Medical - Dental building
9301
Veterinarian Office
9400
One to five story office building
9401
Condominium-office
9405
Condominium-Medical office
9491
Condominium-office, common area or use
9500
Over five story office building
9600
Bowling alley
9700
Walk-in theater
9800
Drive-in theater
9801
Winery
9802
Winery, including retail/event center
9900
Other recreational activity, e.g. rinks, stadiums
9901
Boat berth privately owned
9902
Subsurface right-oil, gas, mineral
9905
Fitness Center/Health Club/Gym
9910
Museums, Historical Societies/Clubs
9999
P19 - Intergenerational Transfers
Revised 3/24/05