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