Property codes

As part of the assessment process, each property type has a designated property code. Below are the codes for each property type.

There is a separate code system to classify structures on a property, such as a barn or a pool.

Property code series 

100 series: Vacant land

  • 100 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
  • 150 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

200 series: Farm

  • 200 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
  • 223 Grain/seed and feed operation
  • 224 Tobacco farm
  • 225 Ginseng farm
  • 226 Exotic farms e.g. 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

300 series: Residential 

Note: 340, 341, 352, 361 and 374 are multi-residential

  • 301 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—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, 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 centre 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 centre 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 seven or more self-contained units (excludes row-housing)
  • 341 Multi-residential, with seven 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 seven 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.
  • 367 Service or Amenity Unit (Condominium or Freehold title, owned by a condo corporation)
  • 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 investment: 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

400 series: Commercial

  • 400 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—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 union; typically multi-tenanted, generally greater than 7,500 s.f.
  • 434 Freestanding grocery store
  • 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

500 series: Industrial

  • 500 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
  • 542 Compost Facility/Soil Farms
  • 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 right-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
  • 576 Aerospace Manufacturing Plant
  • 577 Pharmaceutical Manufacturing Plant
  • 578 Data Centre
  • 580 Industrial mall
  • 581 Active Public Landfill/Waste Disposal Site
  • 582 Active Private Landfill/Waste Disposal Site
  • 583 Closed Landfill/Waste Disposal Site
  • 584 Waste Transfer Station
  • 585 Waste Incineration Site
  • 586 Meter/Valve/Regulator Station
  • 587 Natural Gas Gate Station
  • 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
  • 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

600 series: Institutional

  • 601 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 Daycare
  • 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 healthcare facility
  • 630 Federal penitentiary or correctional facility
  • 631 Provincial correctional facility
  • 632 Other correctional facility

700 series: Special & exempt

  • 700 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

800 series: Government

  • 805 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