3
Boston Assessing Department MASSACHUSETTS PROPERTY CLASSIFICATION SYSTEM Occupancy Codes
Code
DESCRIPTION
Land
Use
Code
DESCRIPTION
Land
Use
Code
DESCRIPTION
Land
Use
Code
DESCRIPTION
Land
Use
---- Multiple use Property ----- ----- Commercial Property ------ ----- Commercial Property ------
010
CONDO MULTI-USE
RC 310
LAUNDRY OPERATION
C371
ARENA: ICE SKATING
C 440
INDUSTRIAL LAND
CL
012
RES /OPEN SPACE USE
RC 311
LAUNDROMAT /CLEANER
C372
ARENA: ROLLER SKATING
C 441
IND LAND (SECONDARY)
CL
013
RES /COMMERCIAL USE
RC 312
MINI-STORAGE WHSE
C373
SWIMMING POOL -Enclosed
C 442
IND LAND (UNUSABLE)
CL
019
RES /EXEMPT USE
RC 313
LUMBER YARD STORAGE
C374
HEALTH SPA /CLUB
C 445
RAILROAD PROP
I
025
RC: ONE RES UNIT
RC 314
TRUCK TERMINAL
C375
TENNIS/ RACQUET CLUB
C 446
WATER /SEWER UTILITY
I
026
RC: TWO RES UNITS
RC 315
PIERS / DOCK
C376
GYM /ATHLETIC FACILITY
C
027
RC: THREE RES UNITS
RC 316
WAREHOUSE / DISTRIBUTI
O
C377
RECREATION BLDG
C 450
INDUSTRIAL CONDO
I
031
COM /RES MULTI-USE
RC 317
STORAGE WHSE / GARAGE
C 465
COM BILLBOARD
C
318
COLD STORAGE WHSE
C380
GOLF COURSE
C
----- Residential Property ----- 381
TENNIS COURT(S)
C
101
SINGLE FAM DWELLING
R1 319
STRIP CENTER /STORES
C382
STABLE, KENNEL
C ------ Exempt Ownership -------
102
RESIDENTIAL CONDO
CD 320
RETAIL /WHSL /SERVICE
C383
SWIMMING POOL -Outdoor
C 900
U.S. GOVERNMENT
E
103
MOBILE HOME
R1 321
DISCOUNT STORE
C384
BOAT HOUSE / MARINA
C 901
COMMONWEALTH OF MASS
E
104
TWO-FAM DWELLING
R2 322
DEPARTMENT STORE / MA
L
C385
TAXABLE BLDG ONLY
C 902
CITY OF BOSTON
E
105
THREE-FAM DWELLING
R3 323
SHOPPING CENTER
C386
CAMPGROUND FACILITY
C 903
BOST REDEVELOP AUTH
E
106
RES ANCILL IMPROVEMT
RL 324
SUPERMARKET
C387
PAY PARKING LOT
CL 904
PRIV SCHOOL /COLLEGE
E
107
OTHER RESIDENTIAL
RL 325
RETAIL STORE DETACHED
C388
AIR RIGHTS PROPERTY
C 905
CHARITABLE ORGANIZTN
E
108
CONDO PARKING (RES)
CP 326
RESTRANT /SERVICE
C389
BLDG: CHAP 61 A LAND
AH 906
RELIGIOUS ORGANIZATN
E
109
MULTIPLE BLDGS/1 LOT
R3 327
RESTRANT /LOUNGE
C 907
121-A PROPERTY
EA
110
CONDO STORAGE (RES)
CD 328
FAST FOOD RESTAURANT
C390
COMMERCIAL LAND
CL 908
BOSTON HOUSING AUTH
E
329
BAR /TAVERN /PUB
C391
COM LAND (SECONDARY)
CL
---- Apartment Property ---- 392
COM LAND (UNUSABLE)
CL
Codes # 910-919 only apply to State-owned
111
APT 4-6 UNITS
R4 330
SHOWROOM (AUTO)
C393
COM UNDERWATER LAND
CL
property with Re-imburseable LAND
112
APT 7-30 UNITS
A331
AUTO SUPPLY /SERVICE
C 910
Mass Dept Environment Mgmt
E
113
APT 31-99 UNITS
A332
REPAIR /SERV GARAGE
C394
UTILITY BLDG /SHED
CL 912
Mass Dept of Youth Services
E
114
APT 100+ UNITS
A333
SELF-SERV STATION
C395
AIR FREIGHT TERMINAL
C 914
Mass Dept of Mental Health
E
115
CO-OP APARTMENT
A334
SERVICE CENTER / RETAIL
C396
HANGAR: STORAGE, MAINT
C 915
Metro Dist Com ( MDC ) LAND
E
116
RES PARKING GARAGE
A335
CAR WASH: AUTOMATIC
C397
BUS / RAIL TERMINAL
C 917
Mass Dept Education (college)
E
117
DAY CARE USE
A336
COM PARKING GARAGE
C398
AIRPORT TERMINAL
C 918
Mass Environment Protection
E
118
ELDERLY HOME
A337
PARKING LOT
CL 399
COM GREENHOUSE
C
119
RES PARKING LOT
A338
SUBTERRANEAN GARAGE
C
codes # 920-929 used for NON-reimburseable
339
CAR WASH: SELF-SERVICE
C ------ Industrial Property ------- 920
Mass Environment Mgmt
E
121
ROOMING HOUSE
A400
OLD MANUFACTURING
I 921
Mass Environmt Protection
E
122
FRATERNITY HOUSE
A340
OFFICE (ATTACHED)
C401
OLD INDUSTRIAL WHSE
I 922
Mass Corrections / Police
E
123
RESIDENCE HALL
A341
BANK BUILDING
C402
OFFICE: INDUSTRIAL USE
I 923
Mass Dept of Public Health
E
125
SUBSD HOUSING S- 8
A342
MEDICAL OFFICE
C403
NEW MANUFACTURING
I 924
Mass Highway Dept
E
126
SUBSD HOUSING S-231D
A343
OFFICE 1-2 STORY
C404
LIGHT MFG / R & D
I 925
Metropolitan Dist Com ( MDC )
E
127
SUBSD HOUSING S-202
A344
OFFICE 3-9 STORY
C405
INDUSTRIAL LOFT
I 926
Mass Dept Justice /Judiciary
E
345
OFFICE : CLASS B
C406
COMPUTER EQUIP BLDG
I 927
Mass Dept Education (college)
E
130
RESIDENTIAL LAND
RL 346
OFFICE : CLASS B+
C407
MACHINE SHOP (SMALL)
I 928
Mass Div Capital Asset Mgmt
E
131
RES LAND (SECONDARY)
RL 347
OFFICE : CLASS A-
C408
NEWSPAPER PLANT
I 929
Mass : Other property
E
132
RES LAND (UNUSABLE)
RL 348
OFFICE TOWER: Class A
C
410
MINING, QUARRYING
I ----- Exempt Property Type ------
140
CHILD CARE FACILITY
A350
POSTAL SERVICE
C412
METAL PROCESSING
I
Codes # 950-986 are used for valuation
351
TRAINING /PRIV EDUC
C413
AUTO SALVAGE YARD
I 950
RETAIL CONDO: EXEMPT
E
Codes #150-154 are used only in
352
DAY CARE USE (com bldg)
C414
FOOD PROCESS PLANT
I 960
OFFICE CONDO: EXEMPT
E
the commercial Income system
353
SOCIAL CLUB
C415
BOTTLING PLANT
I 965
GOV'T OFFICE BLDG
E
150
APT : Studio
A354
MAUSOLEUM
C416
CANNERY
I 970
CHURCH, SYNAGOGUE
E
151
APT : 1 Bedroom Unit
A355
FUNERAL HOME
C417
DAIRY
I 971
RECTORY, CONVENT
E
152
APT : 2 Bedroom Unit
A356
COMM CONDO
CC 972
CORRECTIONAL BLDG
E
153
APT : 3 Bedroom Unit
A357
RETAIL CONDO
CC 420
TANKS: ABOVE GROUND
I 973
ADMINISTRATIVE BLDG
E
154
APT : 4 Bedroom Unit
A358
OFFICE CONDO
CC 421
TANKS: UNDER GROUND
I 974
FIRE STATION
E
359
CONDO PARKING (COM)
CC 422
ELEC POWER PLANT
I 975
POLICE STATION
E
202
UNDERWATER LAND
RL 423
ELEC TRANS R O W
I 976
SCHOOL
E
211
NON-PRODUCTIVE LAND
RL 360
MUSEUM, GALLERY
C424
ELEC SUBSTATION
I 977
COLLEGE (ACADEMIC )
E
361
NIGHT CLUB
C425
GAS MANUFACTR PLANT
I 978
LIBRARY
E
----- Commercial Property ------
362
MOVIE THEATER
C426
GAS PIPELINE R O W
I 979
HOSPITAL (EXEMPT)
E
300
HOTEL
C363
DRIVE-IN THEATER
C427
GAS STORAGE
I 980
WATER TREATMT PLANT
E
301
MOTEL
C364
STAGE THEATER
C428
GAS PRESSURE STATION
I 981
INCINERATION PLANT
E
302
INN, RESORT, B & B
C365
AUDITORIUM/SPORT CTR
C 982
ARMORY (MILITARY)
E
303
PRIV CITY CLUB
C366
FIELDHOUSE /TRACK
C430
TELEPH EXCHG STATION
I 983
CEMETERY
E
304
NURSING /CONV HOME
C367
RACE TRACK
C431
TELEPH RELAY TOWER
I 984
PUBLIC BEACH
E
305
HOSPITAL: Private /Taxable
C368
FAIRGROUND, PARK
C432
CABLE T V FACILITY
I 985
OTHER EXEMPT BLDG
E
306
LABORATORY
C369
ARTIST STUDIO
C433
RADIO /TV TRANS FACIL
I 986
OTHER PUBLIC LAND
E
307
VETERINARY HOSPITAL
C370
BOWLING ALLEY
C435
RADIO /TV STUDIO
I
309
MED CLINIC OUTPATIENT
C436
STUDIO /REMOTE CONTR
I 995
CONDO MAIN (no value)
CM
999
Partial Exempt Entity
