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Email: local.government.services@dor.ga.gov
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Definitions of Property Codes

Property Classifications

The consolidation sheets have a section for each use classification of property. These sections refer to the established classes set out in the Department's Rules and Regulations:

R - Residential
Classification of all land utilized, or best suited to be utilized as a single family homesite, the residential improvements and other non-residential homesite improvements thereon. Duplexes and triplexes are also classified as residential use.
T - Residential Transitional
Classification of land and improvements located in areas that are changing from residential to business use and thus experiencing unusually high value growth. Owners of this type property may enter into a ten-year covenant and receive a reduced assessment based on the current residential use rather than the prospective business use. No more than five acres under the taxpayer's home can be put into a residential transitional covenant. There are substantial penalties for selling the homesite for commercial development before the expiration of the ten-year covenant.
A - Agricultural
Classification of all real and personal property utilized, or best suited to be utilized, as a farm unit. Includes the single family homesite which is an integral part of the farm unit, the farm family residence, the non-residential homesite improvements, the non-homesite farm land and the production and storage improvements (barns, silos, etc.). This use classification also includes the personal property owned and used on the farm unit (tractors, livestock, grain, etc.) and the non-farm use personal property (boats, 4-wheelers, etc.) of the family residing in the farm home. For information on conservation use assessment of agricultural land click here.
P - Preferential
Classification of covenanted agricultural properties. By entering into a ten-year covenant and devoting the property to an agricultural use, the owners may receive a 25% preferential assessment discount on land and improvements put into this program.
V - Conservation Use
Classification of covenanted agricultural properties. Similar to Preferential, owners of agricultural land and improvements may elect to enter into the conservation use program and have their property valued based on its current use as farmland rather than its prospective use as residential or commercial land. The owner must enter into a ten year covenant and will have their land valued according to a table developed by the State. There are substantial penalties for selling the land for residential or commercial development before the expiration of the ten-year covenant.
B - Brownfield Property
Classifies all land and improvements receiving preferential assessment under O.C.G.A. Section 48-5-7.6 due to its release of hazardous waste, constituents, and substances into the environment.
W - Environmentally Sensitive
Classification of environmentally sensitive lands, such as wildlife refuges, wetlands, mountain ridges, etc., under a ten-year covenant. Owners have the opportunity to have the land valued according to the table of conservation use values developed by the state for agricultural properties. The owners of this property do not have to devote the land to an agricultural use, however, they may not use it in a way that is destructive to the property or has an adverse environmental affect.
C - Commercial
Classification of all real and personal property utilized as a business unit the primary nature of which is the exchange of goods and services at either the wholesale or retail level. Also includes multi-family dwelling units having four or more units.
H - Historic
Up to two acres of land and improvements may receive a reduced preferential assessment if it is a landmark or is historic in nature and has been rehabilitated by the owner. This is the classification for the properties where the owners have been granted this preferential assessment.
I - Industrial
Classification of all real and personal property utilized as a business unit the primary nature of which is the manufacture or processing of goods destined for wholesale or retail sale.
U - Utility
Classification of the property of companies which are required to file an ad valorem tax return with the Revenue Commissioner; includes all the real and personal property of railroad companies, railroad equipment car companies, public utility companies and the flight equipment of airlines companies.
E - Exempt Property
Classification of property totally exempted from ad valorem taxation. This includes non-profit homes for the aged, public property, places of religious worship, property used for charitable purposes, places of religious burial, charity hospitals, educational institutions, etc.
S - State Exemptions
Classification of partial property exemptions such as homestead exemptions, disabled veterans, Freeport, covenanted agricultural property, personal property less than $7,500, residential transitional property, conservation use property, etc.
L- Local Exemptions
Classification of partial property exemptions such as homestead exemptions that are local to the county and not applied statewide.

Code, Count, Acres, and Assessed Value

Each classification for taxable property has a column for Code, Count, Acres, and Assessed Value.

  • Code - A two digit reference to show the use class of property and the real or personal property strata, e.g., R1 (R to show Residential Property and 1 to show real property improvements).
  • Count- A tally indicating the number of times this code is found in the district being summarized on the consolidation sheet. Example: If a taxpayer had two improvements on the same property, this would be considered to be two R1 counts.
  • Acres - The total acres for each code. Only those codes used to designate land will have an entry for "acres".
  • Assessed Value - The total 40% (in most instances) assessed value associated with a particular code. Timber is assessed at 100%. Some cities assess at levels higher that 40%.
  • Strata for Real Property

    1 - Improvements
    Includes all in-ground and above-ground improvements that have been made to the land including leasehold improvements. A leasehold improvement is an improvement made to property being leased from another, for example, the mall leases an empty space to a firm that then adds permanent fixtures, lighting, shelving, counters, facades, etc., giving the space the look and feel of the store they want to open.
    2 - Operating Utility
    Includes all real and personal property of a public utility, tangible and intangible, utilized in the conduct of usual and ordinary business.
    3 - Lots
    Includes all land, usually no more than 5 acres, where the market indicates the site is sold on a front footage or buildable basis rather than by acreage.
    4 - Small Tracts
    Includes all land, usually over 5 acres up to 25 acres, which is normally described and appraised in terms of small acreage, which is of such size as to favor multiple uses.
    5 - Large Tracts
    Includes all land, usually over 25 acres, which is normally described and appraised in terms of large acreage, which is of such size as to limit multiple uses, e.g., cultivatable lands, pasture lands, timber lands, open lands, wastelands and wild lands.
    6 - Production/Storage/Auxiliary
    Includes those improvements to land which are utilized by a farm unit for the storage or processing of agricultural products, e.g., barns and silos.
    9 - Other Real
    Includes leasehold interests, mineral rights, and all real property not otherwise defined. A leasehold interest is a property interest a person leasing property from another has when the lease payments are below the typical market rates paid for similar properties by others.

    Strata for Personal Property

    A - Aircraft
    Includes all airplanes, rotorcraft and lighter-than-air vehicles; including airline flight equipment required to be returned to the Revenue Commissioner.
    B - Boats
    Includes all craft that are operated in and upon water. Includes the motors, but not the land transport vehicles (boat trailers).
    I - Inventory
    Includes all raw materials, goods in process and finished goods. Also includes livestock and products of the land, water and air, all consumable supplies used in the process of manufacturing, distributing, storing or merchandising of goods and services.
    P - Freeport Inventory
    Includes all inventory receiving Freeport exemption. Freeport exemption is an incentive program most Georgia counties offer manufacturing and warehousing companies wherein their raw materials, goods in the process of manufacturer and finished goods are exempt from taxation for a specified time period.
    F - Furniture/Fixtures/Machinery/Equipment
    Includes all fixtures, furniture, office equipment, computer software and hardware, production machinery, off-road vehicles, equipment, farm tools and implements, and tools and implements of trade of manual laborers.
    Z - Other Personal
    Includes all other personal property not otherwise defined.

     

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