Property Codes

Below is a list of property codes used by MPAC to classify all properties in Ontario.

  • 100 series – Vacant Land
  • 200 series – Farm
  • 300 series – Residential (340, 341, 352, 361 and 374 - Multi-Residential)
  • 400 series – Commercial
  • 500 series – Industrial
  • 600 series – Institutional
  • 700 series – Special & Exempt
  • 800 series – Government
Property Code Description
  100 200 300 400 500 600 700 800


Vacant residential land not on water
101 Second tier vacant lot – refers to location not being directly on the water but one row back from the water
102 Conservation Authority land
103 Municipal park (excludes Provincial parks, Federal parks, campgrounds)
105 Vacant commercial land
106 Vacant industrial land
107 Provincial park
108 Federal park
110 Vacant residential/recreational land on water
111 Island under single ownership
112 Multi-residential vacant land
113 Condominium development land - residential (vacant lot)
114 Condominium development land - non residential (vacant lot)
115 Lands in Transition - Value based on alternate use
120 Water lot (entirely under water)
125 Residential development land.
127 Townhouse block - freehold units
130 Non-buildable land (walkways, buffer/berm, storm water management pond,etc.)
134 Land designated and zoned for open space
140 Common land

Mining lands - patented

151 Mining lands - unpatented
155 Land associated with power dam
169 Vacant land condominium (residential)-defined land that’s described by a condominium plan


Farm property without any buildings/structures
201 Farm with residence - with or without secondary structures; no farm outbuildings
210 Farm without residence - with secondary structures; with farm outbuildings
211 Farm with residence - with or without secondary structures; with farm outbuildings
220 Farm without residence - with commercial/industrial operation
221 Farm with residence - with commercial/industrial operation
222 Farm with a winery

Grain/seed and feed operation

224 Tobacco farm
225 Ginseng farm
226 Exotic farms i.e emu, ostrich, pheasant, bison, elk, deer
227 Nut Orchard
228 Farm with gravel pit
229 Farm with campground/mobile home park
230 Intensive farm operation - without residence
231 Intensive farm operation - with residence
232 Large scale greenhouse operation
233 Large scale swine operation
234 Large scale poultry operation
235 Government - agriculture research facility - predominately farm property
236 Farm with oil/gas well(s)
240 Managed forest property, vacant land not on water
241 Managed forest property, vacant land on water
242 Managed forest property, seasonal residence not on water
243 Managed forest property, seasonal residence on water
244 Managed forest property, residence not on water
245 Managed forest property, residence on water
260 Vacant residential/commercial/ industrial land owned by a non-farmer with a portion being farmed
261 Land owned by a non-farmer improved with a non-farm residence with a portion being farmed
262 Land owned by a farmer improved with a non-farm residence with a portion being farmed


Single family detached (not on water)
302 More than one structure used for residential purposes with at least one of the structures occupied permanently
303 Residence with a commercial unit
304 Residence with a commercial/ industrial use building
305 Link home – are homes linked together at the footing or foundation by a wall above or below grade.
306 Boathouse with residence above
307 Community lifestyle (not a mobile home park) – Typically, a gated community. The site is typically under single ownership. Typically, people own the structure.
309 Freehold Townhouse/Row house – more than two units in a row with separate ownership
311 Semi-detached residential – two residential homes sharing a common center wall with separate ownership.
313 Single family detached on water – year round residence
314 Clergy Residence
322 Semi-detached residence with both units under one ownership – two residential homes sharing a common center wall.
332 Typically a Duplex – residential structure with two self-contained units.
333 Residential property with three self-contained units
334 Residential property with four self-contained units
335 Residential property with five self-contained units
336 Residential property with six self-contained units
340 Multi-residential, with 7 or more self-contained units (excludes row-housing)
341 Multi-residential, with 7 or more self-contained residential units, with small commercial unit(s)
350 Row housing, with three to six units under single ownership
352 Row housing, with seven or more units under single ownership
360 Rooming or boarding house – rental by room/bedroom , tenant(s) share a kitchen, bathroom and living quarters.
361 Bachelorette, typically a converted house with 7 or more self-contained units
363 House-keeping cottages - no American plan – typically a mini resort where you rent a cabin. No package plan available. All activities, meals, etc. are extra.
364 House-keeping cottages - less than 50% American plan – typically a mini resort where you rent a cabin and package plans are available. Activities, meals, etc. maybe included.
365 Group Home as defined in Claus 240(1) of the Municipal Act, 2001 – a residence licensed or funded under a federal or provincial statute for the accommodation of three to ten persons, exclusive of staff, living under supervision in a single housekeeping unit and who, by reason of their emotional, mental, social or physical condition or legal status, require a group living arrangement for their well being.
366 Student housing (off campus) – residential property licensed for rental by students.
368 Residential Dockominium – owners receive a deed and title to the boat slip. Ownership is in fee simple title and includes submerged land and air rights associated with the slip. Similar to condominium properties, all common elements are detailed in the declaration.
369 Vacant land condominium (residential - improved) – condo plan registered against the land.
370 Residential Condominium Unit
371 Life Lease - No Redemption. Property where occupants have either no or limited redemption amounts. Typically Zero Balance or Declining Balance Life Lease Types.
372 Life Lease - Return on Invest. Property where occupants can receive either a guaranteed return or a market value based return on the investment. Typically, represented by Fixed Value, Indexed-Based, or Market Value Life Lease Types.
373 Cooperative housing – equity – Equity Co-op corporations are owned by shareholders. The owners of shares do not receive title to a unit in the building, but acquire the exclusive use of a unit and are able to participate in the building’s management.
374 Cooperative housing - non-equity – Non-equity Co-op corporations are not owned by individual shareholders, the shares are often owned by groups such as unions or non-profit organizations which provide housing to the people they serve. The members who occupy the co-operative building do not hold equity in the corporation. Members are charged housing costs as a result of occupying a unit.
375 Co-ownership – percentage interest/share in the co-operative housing.
376 Condominium locker unit – separately deeded.
377 Condominium parking space/unit – separately deeded.
378 Residential Leasehold Condominium Corporation – single ownership of the development where the units are leased.
379 Residential phased condominium corporation – condominium project is registered in phases.
380 Residential common elements condominium corporation – consists only of the common elements not units.
381 Mobile home – one or more mobile home on a parcel of land, which is not a mobile home park operation.
382 Mobile home park – more than one mobile home on a parcel of land, which is a mobile park operation.
383 Bed and breakfast establishment
385 Time-share, fee simple
386 Time share, right-to-use
391 Seasonal/recreational dwelling - first tier on water
392 Seasonal/recreational dwelling - second tier to water
395 Seasonal/recreational dwelling - not located on water


Small Office building (generally single tenant or owner occupied under 7,500 s.f.)
401 Small Medical/dental building (generally single tenant or owner occupied under 7,500 s.f.)
402 Large office building (generally multi - tenanted, over 7,500 s.f.)
403 Large medical/dental building (generally multi - tenanted over 7,500 s.f.)
405 Office use converted from house
406 Retail use converted from house
407 Retail lumber yard
408 Freestanding Beer Store or LCBO - not associated with power or shopping centre
409 Retail - one storey, generally over 10,000 s.f.
410 Retail - one storey, generally under 10,000 s.f.
411 Restaurant - conventional
412 Restaurant - fast food
413 Restaurant - conventional, national chain
414 Restaurant - fast food, national chain
415 Cinema/movie house/drive-in
416 Concert hall/live theatre
417 Entertainment complex - with a large cinema as anchor tenant
419 Automotive service centre, highway - 400 series highways
420 Automotive fuel station with or without service facilities
421 Specialty automotive shop/auto repair/ collision service/car or truck wash
422 Auto dealership
423 Auto dealership - independent dealer or used vehicles
425 Neighbourhood shopping centre - with more than two stores attached, under one ownership, with anchor - generally less than 150,000 s.f.
426 Small box shopping centre less than 100,000 s.f. minimum 3 box stores with one anchor (large grocery or discount store)
427 Big box shopping/power centre greater than 100,000 s.f. with 2 or more main anchors such as discount or grocery stores with a collection of box or strip stores and in a commercial concentration concept
428 Regional shopping centre
429 Community shopping centre
430 Neighbourhood shopping centre - with more than 2 stores attached, under one ownership, without anchor - generally less than 150,000 s.f.
431 Department store
432 Banks and similar financial institutions, including credit unions - typically single tenanted, generally less than 7,500 s.f.
433 Banks and similar financial institutions, including credit unions - typically multi tenanted, generally greater than 7,500 s.f.
434 Freestanding supermarket
435 Large retail building centre, generally greater than 30,000 s.f.
436 Freestanding large retail store, national chain - generally greater than 30,000 s.f.
438 Neighbourhood shopping centre with offices above
441 Tavern/public house/small hotel
444 Full service hotel
445 Limited service hotel
446 Apartment hotel
447 Condominium Hotel Unit
448 Resort Condominium
450 Motel
451 Seasonal motel
460 Resort hotel
461 Resort lodge
462 Country inns & small inns
463 Fishing/hunting lodges/resorts
465 Child and community oriented camp/resort
470 Multi-type complex - defined as a large multi-use complex consisting of retail/office and other uses (multi res/condominium/hotel)
471 Retail or office with residential unit(s) above or behind - less than 10,000 s.f. gross building area (GBA), street or onsite parking, with 6 or less apartments, older downtown core
472 Retail or office with residential unit(s) above or behind - greater than 10,000 s.f. GBA, street or onsite parking, with 7 or more apartments, older downtown core
473 Retail with more than one non-retail use
475 Commercial condominium
476 Commercial condominium (live/work)
477 Retail with office(s) - less than 10,000 s.f., GBA with offices above
478 Retail with office(s) - greater than 10,000 s.f., GBA with offices above
480 Surface parking lot - excludes parking facilities that are used in conjunction with another property
481 Parking garage - excludes parking facilities that are used in conjunction with another property
482 Surface parking lot - used in conjunction with another property
483 Parking garage - used in conjunction with another property
486 Campground
487 Billboard
489 Driving range/golf centre - stand alone, not part of a regulation golf course
490 Golf course
491 Ski resort
492 Marina - located on waterfront - defined as a commercial facility for the maintenance, storage, service and/or sale of watercraft
493 Marina - not located on waterfront - defined as a commercial facility for the maintenance, storage, service and/or sale of watercraft
495 Communication towers - with or without secondary communication structures
496 Communication buildings


Mines - active
501 Mines - inactive, including properties where closure plans invoked
502 Mine tailings site associated with an active mine
503 Mine tailings site not associated with an active mine
504 Oil/gas wells
505 Sawmill/lumber mill
506 Forest products - including value added plywood/veneer plants
510 Heavy manufacturing (non-automotive)
511 Pulp and paper mill
512 Cement/asphalt manufacturing plant
513 Steel mill
514 Automotive assembly plant
515 Shipyard/dry-dock
516 Automotive parts production plant
517 Specialty steel production (mini-mills)
518 Smelter/ore processing
519 Foundry
520 Standard industrial properties not specifically identified by other industrial Property Codes
521 Distillery/brewery
522 Grain elevators - Great Lakes waterway
523 Grain handling - Primary elevators (including feed mills)
525 Process elevators - flour mills, oilseed crushing, malt houses
527 Abattoir/slaughter house/rendering plants
528 Food processing plant
529 Cold storage facility
530 Warehouse
531 Mini-warehousing
532 Dry Cleaning Plant
535 Research and development facilities
540 Other industrial (all other types not specifically defined)
541 Printing plant
544 Truck terminal
545 Distribution Centre
550 Petro-chemical plant
551 Oil refinery
552 Tank farm
553 Bulk oil/fuel distribution terminal
555 O.P.G. Hydraulic Generating Station
556 O.P.G. Nuclear Generating Station
557 O.P.G. Fossil Generating Station
558 Hydro One Transformer Station
559 MEU Generating Station
560 MEU Transformer Station
561 Hydro One Right-of-Way
562 Private Hydro Rights-of-Way
563 Private Hydraulic Generating Station
564 Private Nuclear Generating Station
565 Private Generating Station (Fossil Fuels and Cogen)
566 Private Transformer Station
567 Wind Turbine
568 Solar//Photo Voltaic Electricity Generating Facility
575 Industrial condominium
580 Industrial mall
581 Active Public Landfill/Waste Disposal Site
582 Active Private Landfill/Waste Disposal Site
583 Closed Landfill/Waste Disposal Site
588 Pipelines - transmission, distribution, field & gathering and all other types including distribution connections
589 Compressor station - structures and turbines used in connection with transportation and distribution of gas
590 Water treatment/filtration/water towers/pumping station
591 Sewage treatment/waste pumping/waste disposal
592 Dump/transfer station/incineration plant/landfill
593 Gravel pit, quarry, sand pit
594 Peat moss operation
595 Heat or steam plant
596 Recycling facility
597 Railway right-of-way
598 Railway buildings and lands described as assessable in the Assessment Act
599 GO transit station/rail yard


Post secondary education - university, community college, etc.
602 Multiple occupancy educational institutional residence located on or off campus
605 School (elementary or secondary, including private)
608 Day Care
610 Other educational institution (e.g. schools for the blind, deaf, special education, training)
611 Other institutional residence
621 Hospital, private or public
623 Continuum of care seniors facility
624 Retirement/nursing home (combined)
625 Nursing home
626 Old age/retirement home
627 Other health care facility
630 Federal penitentiary or correctional facility
631 Provincial correctional facility
632 Other correctional facility


Place of worship - with a clergy residence
701 Place of Worship - without a clergy residence
702 Cemetery
703 Cemetery with non-internment services
704 Crematorium
705 Funeral Home
710 Recreational sport club - non commercial (excludes golf clubs and ski resorts)
711 Bowling alley
713 Casino
715 Racetrack - auto
716 Racetrack - horse, with slot facility
717 Racetrack - horse, without slot facility
718 Exhibition grounds/fair grounds
720 Commercial sport complex
721 Non-commercial sports complex
722 Professional sports complex
725 Amusement park
726 Amusement park - large/regional
730 Museum and/or art gallery
731 Library and/or literary institutions
733 Convention, conference, congress centre
734 Banquet hall
735 Assembly hall, community hall
736 Clubs - private, fraternal
737 Federal airport
738 Provincial airport
739 Local government airport
740 Airport leasehold
741 Airport Authority
742 Public transportation - easements and rights
743 International bridge/tunnel
744 Private airport/hangar
745 Recreational airport
746 Subway station
748 Transit garage
749 Public transportation - other
750 Scientific, pharmaceutical, medical research facility (structures predominantly other than office)
755 Lighthouses
760 Military base or camp (CFB)
761 Armoury
762 Military education facility


Post office or depot
806 Postal mechanical sorting facility
810 Fire Hall
812 Ambulance Station
815 Police Station
822 Government - agricultural research facility - predominantly non farm property (office building, laboratories)
824 Government - wharves and harbours
826 Government - special educational facility
828 Government - canals and locks
830 Government - navigational facilities
832 Government - historic site or monument
840 Port authority - port activities
842 Port authority - other activities

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.