Department of Revenue Property Classification
The following list is used to explain the DOR Use Code categories used on the search page. Florida Administrative code requires
Property Appraisers to classify each parcel of real property to indicate its use
as determined for valuation purposes. This use is reflected in the DOR Use Codes
applied to each real property parcel on
assessment rolls.
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DOR Property Classification (Use) Codes
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Residential means a property zoned for single-family homes, mobile homes, retirement homes, multifamily apartments and coops. Residential property falls under different zoning and taxation regulations than commercial property.
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This includes DOR Use Codes starting with 01, 02, 05, 06, 08
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Condos is a form of real estate ownership in which individual residents hold a deed and title to their houses or apartments and pay a maintenance fee to a management company for the upkeep of common property such as grounds, lobbies, and elevators as well as for other amenities. A condominium owner's tax position is equivalent to that of a single-family home owner.
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This includes DOR Use Code starting with 04
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Commercial means Business property, such as supermarkets, shopping centers, office buildings, medical centers, hotels, theaters, RV parks, financial institutions, stores, etc. which are intended to operate with a profit.
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This includes DOR Use Codes starting with 11, 12, 13, 14, 15, 16, 17, 18, 19, 20,
21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39
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Industrial means property used for industrial purposes. Types of industrial property include heavy manufacturing buildings, light manufacturing buildings, packing plants, mineral processing plants, warehouses, wineries, sawmills etc.
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This includes DOR Use Codes starting with 41, 42, 43, 44, 45, 46, 47, 48, 49
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Agriculture means Property used for production of food, feed, and fiber commodities, livestock and poultry, bees, fruits and vegetables, and sod, ornamental, nursery,grazing farm animals and horticultural crops that are raised, grown, or produced for
commercial purposes.
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This includes DOR Use Codes starting with 51, 54, 60, 66, 67, 68, 69
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Institutional/Exempt property which is not strictly commercial, industrial, agricultural, or residential, but which serves some public purpose, even if privately owned. Examples include private schools, private hospitals, orphanages, cemeteries, sanitoriums, nursing homes etc.
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This includes DOR Use Codes starting with 71, 72, 73, 74, 75, 76, 77, 78, 79
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Government/Exempt means all property owned by or leased to the Government or acquired by the Government under the terms of the contract. not subject, in whole or in part, to Ad Valorem property taxes. Examples include forests, parks, public schools, county hospitals, military buildings etc.
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This includes DOR Use Codes starting with 81, 82, 83, 84, 85, 86, 87, 88, 89
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Misc Miscellaneous includes property such as mining land, railroad land, utilities, waste land, submerged land etc.
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This includes DOR Use Codes starting with 90, 91, 92, 93, 94, 95, 96, 97, 98
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Vacant Residential means vacant residential properties. Examples include
vacant condo/rv lots, vacant mobile home lots, vacant lakefront lots etc.
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This includes DOR Use Code starting with 00, 09, 99
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Vacant Commercial means vacant commercial properties.
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This includes DOR Use Code starting with 10
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Vacant Industrial means vacant Industrial properties.
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This includes DOR Use Code starting with 40
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Vacant Institutional means vacant institutional properties.
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This includes DOR Use Code starting with 70
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Vacant Governmental means all vacant property owned by or leased to the Government or acquired by the Government under the terms of the contract. Not subject, in whole or in part, to Ad Valorem property taxes. Examples include forests, parks, public schools, county hospitals, military etc.
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This includes DOR Use Code starting with 80
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