Major Use Codes (Property Class)

AGRICULTURAL

100 Agricultural vacant land
101 Cash – grain or general farm
102 Livestock farms other than dairy \ poultry
103 Dairy farms
104 Poultry farms
105 Fruit and nut farms
106 Vegetable farms
107 Tobacco farms
108 Nurseries
109 Green houses, vegetables and floriculture
110 Agricultural vacant land “qualified for current agricultural use value”
111 Cash – grain or general farm “ qualified for current agricultural use value”
112 Livestock farms other than dairy and poultry “qualified for current agricultural use value”
113 Dairy farms “qualified for current agricultural use value”
114 Poultry farms “qualified for current agricultural use value”
115 Fruit and nut farms “qualified for current agricultural use value”
116 Vegetable farms “qualified for current agricultural use value”
117 Tobacco farms “qualified for current agricultural use value”
120 Timber or forest lands
121 Timber “qualified for current agricultural use value”
160 Manufactured Homes affixed to real estate
170 Manufactured Homes on M.H.Tax
180 Log Home
190 Other agricultural use
199 Other agricultural use “qualified for current agricultural use value”

MINERAL LANDS

210 Coal lands – surface and rights
220 Coal rights – working interest
230 Coal rights – separate royalty interest
240 Oil and gas rights – working interest
250 Oil and gas rights – separate royalty interest
260 Other minerals

INDUSTRIAL

300 Industrial – vacant land
310 Food and drink processing plants and storage
320 Foundries and heavy manufacturing plants
330 Manufacturing and assembly, medium
340 Manufacturing and assembly, light
350 Industrial warehouses
360 Industrial truck terminals
370 Small shops (machine, tool & die, etc.)
380 Mines and quarries
390 Grain elevators
399 Other industrial structures

COMMERCIAL

400 Commercial – vacant land
401 Apartments – 4 to 19 rental units
402 Apartments – 20 to 39 rental units
403 Apartments – 40 or more rental units
410 Motels and tourist cabins
411 Hotels
412 Nursing homes and private hospitals
415 Trailer or mobile home park
416 Commercial camp grounds
419 Other commercial housing
420 Small (under 10,000 sq. ft.) department stores
421 Supermarkets
422 Discount stores and junior department stores
424 Full line department stores
425 Neighborhood shopping center
426 Community shopping center
427 Regional shopping center
429 Other retail structures
430 Restaurant, cafeteria and/or bar
435 Drive-in restaurant or food service facility
439 Other food service structures
440 Dry cleaning plants and laundries
441 Funeral homes
442 Medical clinics and office
444 Full service banks
445 Savings and loans
447 Office buildings – 1 and 2 stories
448 Office buildings – 3 or more stories – walk up
449 Office buildings – 3 or more stories – elevator
450 Condominium office units
452 Automotive service station
453 Car washes
454 Automobile car sales and services
455 Commercial garages
456 Parking garage, structures and lots
460 Theaters
461 Drive-in theaters
462 Golf driving ranges and miniature golf courses
463 Golf courses
464 Bowling alleys
465 Lodge halls and amusement parks
480 Commercial warehouses
482 Commercial truck terminals
490 Marine service facilities
496 Marina (small boat)
499 Other commercial structures

RESIDENTIAL

500 Residential vacant land
510 Single family dwelling
520 Two family dwelling
530 Three family dwelling
550 Condominium residential unit
560 Manufactured Homes affixed to real estate
570 Manufactured Homes on M.H. Tax
580 Log homes
599 Other residential structures

In the residential coding the third or last digit indicates the size of the tract used for residential property

0 Plated lot
1 Unplatted – 0 to 9.99 acres
2 Unplatted – 10 to 19.99 acres
3 Unplatted – 20 to 29.99 acres
4 Unplatted – 30 to 39.99 acres
5 Unplatted – 40 or more acres

EXEMPT PROPERTIES

600 Exempt property owned by United States of America
610 Exempt property owned by State of Ohio
620 Exempt property owned by counties
630 Exempt property owned by townships
640 Exempt property owned by municipalities
645 Exempt property owned or acquired by metropolitan housing authorities
650 Exempt property owned by board of education
660 Exempt property owned by park districts (public)
670 Exempt property owned by colleges, academies (private)
680 Charitable exemptions –hospitals – homes for aged, etc.
685 Churches, etc., public worship
690 Graveyards, monuments, and cemeteries

SPECIAL TAX ABATEMENT

700 Community urban redevelopment corporation tax abatements (R.C. 1728.10)
710 Community reinvestment area tax abatements (R.C. 3735.61)
720 Municipal improvement tax abatements (R.C. 5709.41)
730 Municipal urban redevelopment tax abatements (R.C. 725.02)
740 Other tax abatements (R.C. 165.01 and 303.52)

PUBLIC UTILITIES

800 Agricultural land and improvements owned by a public utility other than a railroad
810 Mineral land and improvements owned by a public utility other than a railroad
820 Industrial land and improvements owned by a public utility other than a railroad
830 Commercial land and improvements (including all residential property) owned by a public utility other than a railroad
840 Railroad real property used in operations
850 Railroad real property not used in operations
860 Railroad personal property used in operations
870 Railroad personal property not used in operations
880 Public Utility personal property other than railroads