IV. Property class codes

Property class codes are generally not unique to any given roll section and are designed to accurately portray the property and its use. Listed below are the most recent codes and definitions most often associated with utility properties. The following is generally an excerpt from the property class code manual.

Common Utility properties class codes
Code	Type	Description
380	Public utility vacant land	Public utility company vacant land
740	Industrial product pipelines	Pipelines used by nonutility companies, and not in special franchise
741	Gas
742	Water
743	Brine
744	Petroleum products
749	Other
810	Electric and gas
818	This series of codes was phased out in 2002. Refer to the 870 and 880 series for new, more specific codes. Please change any of these codes you may have on your assessment roll. Use of the “810” series will result in RPS edit messages.
820	Water
821	Flood control	Land used for the accumulation, storage or diversion of water for flood control purposes only.
822	Water supply	Land used for the accumulation, storage, transmission or distribution of water for purposes other than flood control or production of electricity (e.g., aqueducts and pipelines).
823	Water treatment facilities
826	Water transmission: Improvements
827	Water distribution (outside plant)
830	Communication	This series includes all telephones, telecommunications, telegraph, radio, television and CATV property.
831	Telephone	Telephone and telecommunications land, buildings, towers, antennae, etc., except cellular telephone towers. See 837
832	Telegraph
833	Radio
834	Television other than community antenna television
835	Community antenna television
836	Telephone outside plant	Poles, wires, cable, etc.
837	Cellular telephone towers
840	Transportation
841	Motor vehicle	Land used in the provision of transportation services by motor vehicles (e.g., bus terminals, taxicab garages, truck terminals and warehouses, etc.). Does not include public highways, bridges, tunnels, subways and property used in the maintenance (except by persons providing transportation services), manufacture and sale of motor vehicles.
842	Ceiling railroad	Real property for which the State Board establishes the maximum taxable assessed value.
843	Non-ceiling railroad
844	Air
845	Water	Land used for water transportation (e.g., canal).
846	Bridges, tunnels and subways
850	Waste disposal	Does not include facilities used exclusively for the disposal of waste from an industrial process, which should be coded as industrial property.
851	Solid wastes	Incinerators and waste compacting facilities. Does not include landfills and dumps (see code 852).
852	Landfills and dumps
853	Sewage treatment and water pollution control
854	Air pollution control
860	Special franchise property	Real property for which the State Board establishes assessments.
861	Electric and gas
862	Water
866	Telephone
867	Miscellaneous
868	Pipelines
869	Television
870	Electric and gas
871	Electric and gas facilities	General electric and gas facilities, buildings, and land including offices, garages, service centers, etc.
872	Electric substation Electric power generation facilities	Includes all land and facilities associated with electric generating stations, i.e. power plant equipment, reservoirs, dams, power house, penstock pipe, waterway structures, etc.
873	Gas measuring and regulation station
874	Electric power generation facility - hydro
875	Electric power generation facility - fossil fuel
876	Electric power generation facility - nuclear
877	Electric power generation facility - other fuel
880	Electric and gas transmission and distribution
882	Electric transmission improvement
883	Gas transmission improvement
884	Electric distribution – outside plant property
885	Gas distribution - outside plant property

Updated: February 17, 2023