Rule 5703-25-10 | Classification of real property and coding of records.
(A) As required by section 5713.041 of the Revised Code, the county auditor shall classify each parcel of taxable real property in the county into one of the two following classifications, which are:
(1) Residential and agricultural land and improvements;
(2) All other taxable land and improvements, including commercial, industrial, mineral and public utility land and improvements.
(B) Each separate parcel of real property with improvements shall be classified according to its principal and current use, and each vacant parcel of land shall be classified in accordance with its location and its highest and best probable legal use. In the case where a single parcel has multiple uses the principal use shall be the use to which the greatest percentage of the value of the parcel is devoted. The following definitions shall be used by the county auditor to determine the proper classification of each such parcel of real property:
(1) "Agricultural land and improvements" - The land and improvements to land used for agricultural purposes, including, but not limited to, general crop farming, dairying, animal and poultry husbandry, market and vegetable gardening, floriculture, nurseries, fruit and nut orchards, vineyards and forestry.
(2) "Mineral land and improvement" - Land, and the buildings and improvements thereon, used for mining coal and other minerals as well as the production of oil and gas including the rights to mine and produce such minerals whether separated from the fee or not.
(3) "Industrial land and improvements" - The land and improvements to land used for manufacturing, processing, or refining foods and materials, and warehouses used in connection therewith.
(4) "Commercial land and improvements" - The land and improvements to land which are owned or occupied for general commercial and income producing purposes and where production of income is a factor to be considered in arriving at true value, including, but not limited to, apartment houses, hotels, motels, theaters, office buildings, warehouses, retail and wholesale stores, bank buildings, commercial garages, commercial parking lots, and shopping centers.
(5) "Residential land and improvements" - The land and improvements to the land used and occupied by one, two, or three families.
(C) Each property record of taxable real property shall be coded in accordance with the code groups provided for in this paragraph. Each property record of exempt property shall also be coded in accordance with the code groups for exempt property. The county auditor shall annually furnish to the tax commissioner an abstract of taxable values in which is set out in separate columns the aggregate taxable values of land and improvements in each taxing district for each of the major code groups provided for in this paragraph, and an abstract of exempt values in which is set out in separate columns the aggregate exempt values of land and improvements in each taxing district for each of the major exempt code groups provided for in this paragraph.
| Major Use and Codes | |
| Code No. Group | Use |
| 100 to 199 Incl. | Taxable agricultural real property |
| 200 to 299 Incl. | Taxable mineral lands and rights |
| 300 to 399 Incl. | Taxable industrial real property |
| 400 to 499 Incl. | Taxable commercial real property |
| 500 to 599 Incl. | Taxable residential real property |
| 600 to 699 Incl. | Exempt real property |
| 700 to 799 Incl. | Special tax abatements for improvements |
| 800 to 899 | Public Utilities |
The first digit identifies the major use and the last two digits the sub-use or group. Parcels, other than exempt property, that are vacant (no structures or improvements present) shall be coded 100, 200, 300, 400 or 500 depending on the respective class unless part of an existing unit. Certain numbers are left blank to provide for future expansion.
| Use | |
| 100 | Agricultural vacant land |
| 101 | Cash - grain or general farm |
| 102 | Livestock farms other than dairy and 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 floraculture |
| 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 not qualified for the Current Agricultural Use Value program pursuant to section 5713.31 of the Revised Code or the Forest Land Tax program pursuant to section 5713.23 of the Revised Code |
| 121 | Timber land taxed at its "current agricultural use value" as land used for the growth of noncommercial timber pursuant to section 5713.30(A)(1) of the Revised Code |
| 122 | Timber land taxed at its "current agricultural use value" as land used for the commercial growth of timber |
| 123 | Forest land qualified for and taxed under the Forest Land Tax program in compliance with the program requirements in place prior to November 7, 1994 |
| 124 | Forest land qualified for and taxed under the Forest Land Tax program in compliance with the program requirements in place on or after November 7, 1994 |
| 190 | Other agricultural use |
| 199 | Other agricultural use "qualified for current use value" |
| 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 |
| 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 |
| 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.) detached retail 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 offices |
| 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 |
| 500 | Residential vacant land |
| 510 | Single family dwelling |
| 520 | Two family dwelling |
| 530 | Three family dwelling |
| 550 | Condominium residential unit |
| 560 | House trailers or mobile homes affixed to real estate |
| 599 | Other residential structures |
In the residential coding the third or last digit indicates the size of tract used for residential property.
| 0 | Platted Lot | |
| 1 | Unplatted | -0 to 9.99 acres |
| 2 | " | 10 to 19.99 acres |
| 3 | " | 20 to 29.99 acres |
| 4 | " | 30 to 39.99 acres |
| 5 | " | 40 or more acres |
| 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 |
| 700 | Community urban redevelopment corporation tax abatements (R.C. 1728.10) |
| 710 | Community reinvestment area tax abatements |
| 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) |
| 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 rail-roads |
(D) The coding system provided in this rule shall be effective for tax year 1985.
(E) Nothing contained in this rule however, shall cause the valuation of any parcel of real property to be other than its true value in money or be construed as an authorization for any parcel of real property in any class in any county to be valued for tax purposes at any other value than its "taxable value" as set out in rule 5703-25-05 of the Administrative Code.
Last updated November 15, 2023 at 2:14 PM
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