NY Property Class Codes: Categories, Lookup, and Fixes

New York property class codes are the three-digit numbers the state assigns to every parcel of real property to identify its primary use, and that code directly shapes how your property is assessed and taxed. The system is maintained by the Office of Real Property Tax Services (ORPTS) within the Department of Taxation and Finance, and your local assessor applies it when building each year’s assessment roll.¹ If the code on your parcel doesn’t match what the property actually is, you may be taxed under the wrong methodology or shut out of exemptions you qualify for.

How to Read a Three-Digit Code

Each code moves from general to specific. The first digit assigns the parcel to one of nine major use categories. The second digit identifies a division within that category. The third digit, when used, pins down the exact use or physical characteristic.¹

Code 210, for example, breaks down as residential (2), one-family dwelling (1), built for year-round occupancy (0). Once you know your first digit, you know the category; the second and third tell you how the assessor sees the specifics.

The Nine Categories

100 – Agricultural

Land used to produce crops, livestock, or livestock products. Subcodes get specific: 112 covers dairy operations and 151 covers orchards (apples, pears, peaches), with other codes distinguishing field crops, horse farms, and similar uses.¹ A 100-series code does not by itself grant an agricultural assessment; that’s a separate program with its own eligibility rules on acreage and sales.²

200 – Residential

Property used for human habitation on a non-transient basis. This is the largest group of parcels statewide. The codes you’ll run into most:

210: One-family year-round residence
215: One-family year-round residence with an accessory apartment (a self-contained secondary unit within or attached to the main home)
220: Two-family year-round residence
281: Multiple residences on a single parcel (a mix of one-, two-, or three-family dwellings)
283: Residence with incidental commercial use, such as a home with a small office in the basement where the primary use remains residential

Hotels, motels, and apartment buildings are not residential under this system. The state treats them as income-producing operations and places them in the 400 series.¹

300 – Vacant Land

Property not in use, in temporary use, or lacking permanent improvement. Vacant land often carries different tax treatment than developed parcels, so the distinction matters even if nothing visible is happening on the site.¹

400 – Commercial

Property used for the sale of goods or services. Broader than people expect. Code 411 covers apartment buildings. Code 483 covers a building in a residential area that has been partially converted to office space, like a doctor’s office with an apartment upstairs. If revenue generation is the primary purpose, the parcel lands here rather than in the 200 series.¹

500 – Recreation and Entertainment

Property used by groups for recreation, amusement, or entertainment. Seasonal resorts, theaters, and social organizations (code 534) all fall here.¹

600 – Community Services

Property that serves the well-being of the community: schools, hospitals, government buildings, and houses of worship. Many of these parcels qualify for full or partial tax exemptions, but they still need a correct classification on the roll.¹

700 – Industrial

Property used for producing or fabricating goods, from heavy manufacturing plants down to small workshops handling light assembly. Mining and extraction operations also fall here.¹

800 – Public Services

Infrastructure serving the general public: utilities, water treatment facilities, communication towers, and similar installations.¹

900 – Wild, Forested, Conservation Lands, and Public Parks

Reforested lands, nature preserves, private hunting and fishing clubs, and public parks. The code keeps a conservation area from being assessed under metrics meant for a commercial lot or a residential subdivision.¹

Mixed-Use Properties

Many buildings serve more than one purpose, and the classification system handles that by asking which use dominates. A home with a small office in the basement stays residential under code 283 because habitation is still the primary use. If the balance flips, say a building in a residential neighborhood has been substantially converted into a doctor’s office with an upstairs apartment, it becomes commercial under code 483.¹

This is where assessors most often make judgment calls, and where owners most often find an error worth challenging. A parcel coded 483 instead of 283 can carry a noticeably different assessment.

How to Look Up Your Code

Your class code appears on two documents you already have access to: your local assessment roll and your most recent property tax bill. Both list the Section, Block, and Lot (SBL) number or parcel ID that identifies your property.³ Many municipalities publish their assessment rolls online, so a search for your county or city assessor’s office usually gets you the information without a visit.

One boundary worth knowing: New York City uses a separate building classification system managed by the Department of Finance, with its own codes and lookup tools. If your property is in the five boroughs, use the city’s Property Information Portal rather than the statewide ORPTS codes.

Why the Code Matters

Classification does more than label a parcel. It shapes which assessment methodology applies and which exemptions you can access. If residential land is coded as commercial, the assessor evaluates it based on income-producing potential, not comparable home sales. A wrong code can also block exemptions you’d otherwise qualify for, including STAR for owner-occupied homes and the agricultural assessment for qualifying farms.

Under New York law, “misclassified assessment” is a recognized legal ground for challenging what you owe, distinct from arguing your assessment is simply too high.⁴ You don’t have to prove the property is overvalued. You only have to show the code is wrong.

Fixing a Wrong Code

Correction starts with Form RP-524, the state’s Complaint on Real Property Assessment.³ The form asks for your SBL number, the current classification code, and your reason for changing it. Photographs, site plans, or lease agreements showing the property’s actual use strengthen the complaint.

You can file with the assessor any time before the Board of Assessment Review (BAR) hearing, or with the BAR itself at the hearing. A complaint filed on or before the date set by law for the hearing is timely; anything filed at an adjourned hearing will not be accepted.⁵

Hearing dates vary by location. Most towns meet on the fourth Tuesday in May. Suffolk County towns meet a week earlier, on the third Tuesday in May. Westchester County towns push it to the third Tuesday in June. Nassau County’s Assessment Review Commission accepts complaints throughout the year, but they must be filed by March 1. Village schedules vary further; many hold hearings on the third Tuesday in February, but checking with the village clerk is the safest move.⁶

At the hearing you can appear personally, bring an attorney or other representative, and present evidence. If the board finds your evidence insufficient, it can require you to appear or submit additional documentation.⁶ The BAR mails its determination after grievance proceedings conclude, and that decision is final for the current cycle unless you appeal.

If the BAR Denies Your Complaint

A denial is not the end. New York offers two paths for judicial review, but both require that you went through the BAR first. Skipping that administrative step bars you from court entirely.⁴

Small Claims Assessment Review

SCAR is designed for owner-occupied residential properties and offers a faster, less formal alternative to full litigation. It’s an informal evidentiary hearing conducted by a hearing officer appointed by the Chief Administrative Judge under RPTL Section 731. The filing fee is $30.⁷ The petition must be filed within 30 days after the final assessment roll is completed and filed.⁸ Miss the 30-day window and the municipality has a complete defense; the petition will be dismissed.

Article 7 Tax Certiorari

For commercial, industrial, or non-owner-occupied properties, or for any owner who wants a more formal proceeding, Article 7 of the Real Property Tax Law provides for a certiorari proceeding in state Supreme Court. The same 30-day deadline applies. You can challenge an assessment on four grounds: that it’s excessive, unequal compared to similar properties, unlawful (such as property that should be exempt), or misclassified.⁴ The burden sits with the owner. A legal presumption treats the assessor as correct, and you need credible evidence to overcome it.

1
New York State Department of Taxation and Finance. Property Type Classification Codes
2
New York State Department of Agriculture and Markets. Agricultural Assessment Program: Overview
3
New York State Department of Taxation and Finance. RP-524 – Complaint on Real Property Assessment
4
New York State Department of Taxation and Finance. Understanding Real Property Tax Assessment Review Proceedings in New York State
5
New York State Senate. New York Consolidated Laws, Real Property Tax Law – RPT 524
6
New York State Department of Taxation and Finance. General Information and Instructions for Filing Complaints on Real Property Assessments
7
New York Courts. Small Claims Assessment Review (SCAR)
8
New York State Senate. Real Property Tax – RPT 730