Listing of State Class Codes
| State Class Code |
Description |
| 99 |
Use the IC Code for Personal Property to determine the State Class.
If the IC Code is C, then Commercial (L1).
If the IC Code is I, then Industrial (L2). |
| A1 |
Real, Residential, Single-Family |
| A2 |
Real, Residential, Mobile Homes |
| B1 |
Real, Residential, Multi-Family |
| B2 |
Real, Residential, Two-Family |
| B3 |
Real, Residential, Three-Family |
| B4 |
Real, Residential, Four- or More-Family |
| C1 |
Real, Vacant Lots/Tracts |
| C2 |
Real, Vacant Commercial |
| C3 |
Real, Vacant |
| D1 |
Real, Qualified Agricultural Land |
| D2 |
Real, Unqualified Agricultural Land |
| D3 |
No longer used (see D1) |
| D4 |
No longer used (see D2) |
| E1 |
Real, Farm & Ranch Improved |
| F1 |
Real, Commercial |
| F2 |
Real, Industrial |
| G1 |
Oil, Gas & Mineral Reserves |
| H1 |
Tangible Personal, Nonbusiness Vehicles |
| J1 |
Real & Tangible Personal, Utility Water Systems |
| J2 |
Gas Companies |
| J3 |
Electric Companies |
| J4 |
Telephone Companies |
| J5 |
Railroads |
| J6 |
Pipelines |
| J7 |
Other, Describe |
| J8 |
Other, Describe |
| L1 |
Tangible Personal, Commercial |
| L2 |
Tangible Personal, Industrial |
| M1 |
Tangible Personal, Other, Nonbusiness Watercrafts |
| M2 |
Tangible Personal, Other, Nonbusiness Aircrafts |
| M3 |
Tangible Personal, Other, Mobile Homes |
| M4 |
Miscellaneous |
| N1 |
Intangibles |
| O1 |
Inventory |
| U1 |
Unknown |
| X0 |
Primarily Charitable Exempt |
| X1 |
Governmental Exempt |
| X2 |
Charitable Exempt |
| X3 |
Religious Exempt |
| X4 |
Cemetery Exempt |
| X5 |
Private School Exempt |
| X6 |
Youth Development Exempt |
| X7 |
Historical Exempt |
| X8 |
Miscellaneous Exempt |
| X9 |
Low-Moderate Income Housing Exempt |
| Note : |
| D1 formerly designated as Real Acreage Ranch Land only. |
| D2 formerly designated as Real Acreage Timberland only.
Real Acreage Timberland has been redesignated D1. |
| D3 formerly designated as Real Acreage Farm Land. Real Acreage Farm Land has been
redesignated D1. |
| D4 formerly designated as Real Undeveloped Acreage. Real Undeveloped Acreage has
been redesignated D2.
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