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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

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. GroupUse
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
100Agricultural vacant land
101Cash - grain or general farm
102Livestock farms other than dairy and poultry
103Dairy farms
104Poultry farms
105Fruit and nut farms
106Vegetable farms
107Tobacco farms
108Nurseries
109Green houses, vegetables and floraculture
110Agricultural vacant land "qualified for current agricultural use value"
111Cash - grain or general farm "qualified for current agricultural use value"
112Livestock farms other than dairy and poultry "qualified for current agricultural use value"
113Dairy farms "qualified for current agricultural use value"
114Poultry farms "qualified for current agricultural use value"
115Fruit and nut farms "qualified for current agricultural use value"
116Vegetable farms "qualified for current agricultural use value"
117Tobacco farms "qualified for current agricultural use value"
120Timber 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
121Timber 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
122Timber land taxed at its "current agricultural use value" as land used for the commercial growth of timber
123Forest land qualified for and taxed under the Forest Land Tax program in compliance with the program requirements in place prior to November 7, 1994
124Forest 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
190Other agricultural use
199Other agricultural use "qualified for current use value"
210Coal lands - surface and rights
220Coal rights - working interest
230Coal rights - separate royalty interest
240Oil and gas rights - working interest
250Oil and gas rights - separate royalty interest
260Other minerals
300Industrial - vacant land
310Food and drink processing plants and storage
320Foundries and heavy manufacturing plants
330Manufacturing and assembly, medium
340Manufacturing and assembly, light
350Industrial warehouses
360Industrial truck terminals
370Small shops (machine, tool & die, etc.)
380Mines and quarries
390Grain elevators
399Other industrial structures
400Commercial - vacant land
401Apartments - 4 to 19 rental units
402Apartments - 20 to 39 rental units
403Apartments - 40 or more rental units
410Motels and tourist cabins
411Hotels
412Nursing homes and private hospitals
415Trailer or mobile home park
416Commercial camp grounds
419Other commercial housing
420Small (under 10,000 sq. ft.) detached retail stores
421Supermarkets
422Discount stores and junior department stores
424Full line department stores
425Neighborhood shopping center
426Community shopping center
427Regional shopping center
429Other retail structures
430Restaurant, cafeteria and/or bar
435Drive-in restaurant or food service facility
439Other food service structures
440Dry cleaning plants and laundries
441Funeral homes
442Medical clinics and offices
444Full service banks
445Savings and loans
447Office buildings - 1 and 2 stories
448Office buildings - 3 or more stories - walk up
449Office buildings - 3 or more stories - elevator
450Condominium office units
452Automotive service station
453Car washes
454Automobile car sales and services
455Commercial garages
456Parking garage, structures and lots
460Theaters
461Drive-in theaters
462Golf driving ranges and miniature golf courses
463Golf courses
464Bowling alleys
465Lodge halls and amusement parks
480Commercial warehouses
482Commercial truck terminals
490Marine service facilities
496Marina (small boat)
499Other commercial structures
500Residential vacant land
510Single family dwelling
520Two family dwelling
530Three family dwelling
550Condominium residential unit
560House trailers or mobile homes affixed to real estate
599Other residential structures

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

0Platted Lot
1Unplatted-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
600Exempt property owned by United States of America
610Exempt property owned by state of Ohio
620Exempt property owned by counties
630Exempt property owned by townships
640Exempt property owned by municipalities
645Exempt property owned or acquired by metropolitan housing authorities
650Exempt property owned by board of education
660Exempt property owned by park districts (public)
670Exempt property owned by colleges, academies (private)
680Charitable exemptions - hospitals - homes for aged, etc.
685Churches, etc., public worship
690Graveyards, monuments, and cemeteries
700Community urban redevelopment corporation tax abatements (R.C. 1728.10)
710Community reinvestment area tax abatements
720Municipal improvement tax abatements (R.C. 5709.41)
730Municipal urban redevelopment tax abatements (R.C. 725.02)
740Other tax abatements (R.C. 165.01 and 303.52)
800Agricultural land and improvements owned by a public utility other than a railroad
810Mineral land and improvements owned by a public utility other than a railroad
820Industrial land and improvements owned by a public utility other than a railroad
830Commercial land and improvements (including all residential property) owned by a public utility other than a railroad
840Railroad real property used in operations
850Railroad real property not used in operations
860Railroad personal property used in operations
870Railroad personal property not used in operations
880Public 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

Supplemental Information

Authorized By: 5703.05
Amplifies: 5713.041
Five Year Review Date: 7/31/2028
Prior Effective Dates: 12/28/1973, 11/1/1977, 10/20/1981, 9/14/1984 (Emer.), 12/11/1984, 9/18/2003, 12/15/2005