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.
| 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
1x - Series - Single Family Residential
2x - Series - Multiple Residential, 2 - 4 Units and Mobile Homes
3x - Series - Commercial(See also 8X & 9X Series)
4x - Series - Industrial
5x - Series - Rural
6x - Series - Institutional
7x - Series - Multiple Residential, 5 or more units
8x - Series - Improved Commercial
9x - Series - Improved Commercial
| Code | Description |
|---|
| 300 | Exempt Public Agency |
| 400 | Property leased to a public utility |
| 500 | Property owned by a public utility |
| 600 | Mobile home on SFR/rural land |
| 700 | Mobile home in a mobile home park |
| 750 | Floating home |
| 800 | Vacant residential tract lot |
| 840 | Tract land, R&T 402.1 |
| 900 | Partially complete residential tract home |
| 940 | 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 |
| 1505 | Townhouse Style - Condominium |
| 1520 | Townhouse - Planned Development, First Sale |
| 1525 | Townhouse Style - Condominium, First Sale |
| 1530 | Townhouse - Planned Development, R&T 402.1, First Sale |
| 1535 | Townhouse Style - Condominium, R&T 402.1, First Sale |
| 1540 | Townhouse - Planned Development, R&T 402.1 |
| 1545 | Townhouse Style - Condominium R&T 402.1 |
| 1590 | Townhouse - Planned Development, Common Area or use |
| 1595 | Townhouse Style - Condominium, 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 |
| 4240 | Live-Work condominium, R&T 402.1 |
| 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. |
| 5200 | One or more mobile homes on rural home site. |
| 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 |
| 7790 | Apartment Common Area or use |
| 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 |