All You Need to Know About NYC Building Classes

With dozens of New York City building classes, it can be daunting to determine exactly under which category a property falls. Explore the comprehensive guide below and find detailed descriptions, as well as concrete examples of each New York City building class.

NYC Residential Building Classes

Class A Buildings - One Family Dwellings

For detailed information, read more about Class A Buildings - One Family Dwellings and all of its subclasses.

A0 Cape Cod
A1 Two Stories Detached (Small or Moderate Size, With or Without Attic)
A2 One Story (Permanent Living Quarters)
A3 Large Suburban Residence
A4 City Residence
A5 Attached or Semi-Detached
A6 Summer Cottage
A7 Mansion Type or Town House
A8 Bungalow Colony - Cooperatively Owned Land
A9 Miscellaneous
Class A Buildings in NYC
Class C Buildings - Walk Up Apartments

For detailed information, read more about Class C Buildings - Walk Up Apartments and all of its subclasses.

C0 Three Families
C1 Over Six Families Without Stores
C2 Five to Six Families
C3 Four Families
C4 Old Law Tenements
C5 Converted Dwellings or Rooming House
C6 Cooperative (Other Than Condominiums)
C7 Over Six Families With Stores
C8 Co-op Conversion From Loft/Warehouse
C9 Garden Apartments
CM Mobile Homes/Trailer Parks
Class C Buildings in NYC
Class D - Buildings - Elevator Apartments

For detailed information, read more about Class D Buildings - Elevator Apartments and all of its subclasses.

D0 Co-op Conversion From Loft/Warehouse
D1 Semi-fireproof Without Stores
D2 Artists in Residence
D3 Fireproof Without Stores
D4 Cooperatives (Other Than Condominiums)
D5 Converted
D6 Fireproof With Stores
D7 Semi-Fireproof With Stores
D8 Luxury Type
D9 Miscellaneous
Class D Buildings in NYC
Class R Buildings - Condominium

For detailed information, read more about Class R Buildings - Condominium and all of its subclasses.

R0 Special Condominium Billing Lot
R1 Residential Unit in 2-10 Unit Building
R2 Residential Unit in Walk-Up Building
R3 Residential Unit in 1-3 Story Building
R4 Residential Unit in Elevator Building
R5 Miscellaneous Commercial
R6 Residential Unit of 1-3 Unit Building (Original Class 1)
R7 Commercial Unit of 1-3 Unit Building (Original Class 1)
R8 Commercial Unit of 2-10 Unit Building
R9 Co-op within a Condominium
RA Cultural, Medical, Educational, Etc.
RB Office Space
RC Commercial Building (Mixed Commercial Condo Building)
RG Indoor Parking
RH Hotel/Boatel
RK Retail Space
RM Mixed Residential & Commercial Building (Mixed Residential & Commercial Condo Building)
RP Outdoor Parking
RR Condominium Rentals
RS Non-Business Storage Space
RT Terraces/Gardens/Cabanas
RW Warehouse/Factory/Industrial
RD Residential Building (Mixed Residential Condo Building)
RI Mixed Warehouse/Factory/Industrial & Commercial
RX Mixed Residential & Commercial Building
Class R Buildings in NYC

NYC Mixed Use Building Classes

Class S Buildings - Residence - Multiple Use

For detailed information, read more about Class S Buildings - Residence - Multiple Use and all of its subclasses.

S0 Primarily One Family with Two Stores or Offices
S1 Primarily One Family with One Store or Office
S2 Primarily Two Family with One Store or Office
S3 Primarily Three Family with One Store or Office
S4 Primarily Four Family with One Store or Office
S5 Primarily Five to Six Family with One Store or Office
S9 Single or Multiple Dwelling with Stores or Offices
Class S Buildings in NYC

NYC Commercial Building Classes

Class H Buildings - Hotels

For detailed information, read more about Class H Buildings - Hotels and all of its subclasses.

H1 Luxury Hotel
H2 Full Service Hotel
H3 Limited Service - Many Affiliated with National Chain
H4 Motel
H5 Hotel - Private Club, Luxury Type
H6 Apartment Hotel
H7 Apartment Hotel - Cooperatively Owned
H8 Dormitory
H9 Miscellaneous Hotel
HB Boutique 10-100 Rooms, with Luxury Facilities, Themed, Stylish, with Full Service Accommodations
HH Hostel - Bed Rentals in Dormitory Like Setting with Shared Rooms & Bathrooms
HR SRO - 1 or 2 People Housed in Individual Rooms in Multiple Dwelling Affordable Housing
HS Extended Stay/Suite Amenities Similar to Apartments, Typically Charge Weekly Rates & Less Expensive than Full Service Hotel
Class H Buildings in NYC
Class K Buildings - Store Buildings

For detailed information, read more about Class K Buildings - Store Buildings (Taxpayers Included) and all of its subclasses.

K1 One Story Retail Building
K2 Multi-Story Retail Building (2 or More)
K3 Multi-Story Department Store
K4 Predominant Retail with Other Uses
K5 Stand Alone Food Establishment
K6 Shopping Center with or without Parking
K7 Banking Facilities with or without Parking
K8 Big Box Retail Not Affixed & Standing on Own Lot with Parking (Eg. Costco & BJ's)
K9 Miscellaneous Store Building
Class K Buildings in NYC
Class L Buildings

For detailed information, read more about Class L Buildings (also known as Loft Buildings) and all of its subclasses.

L1 Over Eight Stories (Mid-Manhattan Type)
L2 Fireproof and Storage Type (Without Retail Stores)
L3 Semi-Fireproof
L8 With Retail Stores (Other Than Type 1)
L9 Miscellaneous
Class O Buildings or Office Buildings

For detailed information, read more about Class O Buildings or Office Buildings and all of its subclasses.

O1 Only - 1 Story
O2 Only 2-6 Stories
O3 Only 7-19 Stories
O4 Only with or without Commercial - 20 Stories or More
O5 With Commercial - 1 to 6 Stories
O6 With Commercial 7-19 Stories
O7 Professional Buildings/Stand Alone Funeral Homes
O8 With Apartments Only (No Commercial)
O9 Miscellaneous and Old Style Bank Buildings
Class O Buildings in NYC

NYC Industrial Building Classes

Class G Buildings - Garages and Gasoline Stations

For detailed information, read more about Class G Buildings - Garages and Gasoline Stations and all of its subclasses.

G0 Garage - Residential Tax Class 1
G1 All Parking Garages
G2 Auto Body/Collision or Auto RepairAuto Body/Collision or Auto Repair
G3 Gas Station with Retail Store
G4 Gas Station with Service/Auto Repair
G5 Gas Station Only with/without Small Kiosk
G6 Licensed Parking Lot
G7 Unlicenced Parking Lot
G8 Car Sales/Rental with Showroom
G9 Miscellaneous Garage
GU Car Sales/Rental without Showroom
GW Car Wash or Lubritorium Facility
Class G Buildings in NYC
Class T Buildings - Transportation Facilities

For detailed information, read more about Class T Buildings - Transportation Facilities (Assessed in Ore) and all of its subclasses.

T1 Airports, Air Fields, Terminals
T2 Piers, Docks, Bulkheads
T9 Miscellaneous
Class U Buildings - Utility Bureau Properties

For detailed information, read more about Class U Buildings - Utility Bureau Properties and all of its subclasses.

U0 Utility Company Land and Building
U1 Bridge, Tunnel, Highway
U2 Gas or Electric Utility
U4 Telephone Utility
U5 Communication Facility Other Than Telephone
U6 Railroad - Private Ownership
U7 Transportation - Public Ownership
U8 Revocable Consent
U9 Miscellaneous Utility Property

NYC Vacant Lots Property Classes

Class V Buildings - Vacant Land

For detailed information, read more about Class V Buildings - Vacant Land and all of its subclasses.

V0 Zoned Residential - Not Manhattan
V1 Zoned Commercial or Manhattan Residential
V2 Zoned Commercial Adjacent to Tax Class 1 Dwelling - Not Manhattan
V3 Zoned Primarily Residential - Not Manhattan
V4 Police or Fire Department
V5 School Site or Yard
V6 Library, Hospital or Museum
V7 Port Authority of New York and New Jersey
V8 New York State or US Government
V9 Miscellaneous

NYC Public Building Classes

Class I Buildings - Hospitals and Health

For detailed information, read more about Class I Buildings - Hospitals and Health and all of its subclasses.

I1 Hospital, Sanitarium, Mental Institution
I2 Infirmary
I3 Dispensary
I4 Hospital - Staff Facility
I5 Health Center, Child Center, Clinic
I6 Nursing Home
I7 Adult Care Facility
I9 Miscellaneous
Class J Buildings - Theatres

For detailed information, read more about Class J Buildings - Theatres and all of its subclasses.

J1 Art Type (Seating Capacity Under 400 Seats)
J2 Art Type (Seating Capacity Over 400 Seats)
J3 Motion Picture Theatre With Balcony
J4 Legitimate Theatres (Theatre Sole Use of Building)
J5 Theatre in Mixed-Use Building
J6 Television Studios
J7 Off-Broadway Type
J8 Multiplex Picture Theatre
J9 Miscellaneous
Class M Buildings - Churches, Synagogues etc.

For detailed information, read more about Class M Buildings - Churches, Synagogues etc. and all of its subclasses.

M1 Church, Synagogue, Chapel
M2 Mission House (Non-Residential)
M3 Parsonage, Rectory
M4 Convent
M9 Miscellaneous
Class N Buildings - Asylums and Homes

For detailed information, read more about Class N Buildings - Asylums and Homes and all of its subclasses.

N1 Asylum
N2 Home for Indigent Children, Aged, Homeless
N3 Orphanage
N4 Detention House for Wayward Girls
N9 Miscellaneous
Class P Buildings - Places of Public Assembly (Indoor) and Cultural

For detailed information, read more about Class P Buildings - Places of Public Assembly (Indoor) and Cultural and all of its subclasses.

P1 Concert Halls
P2 Lodge Rooms
P3 YWCA,YMCA,YWHA,YMHA,PAL
P4 Beach Club
P5 Community Center
P6 Amusement Places, Bath Houses, Boat Houses
P7 Museum
P8 Library
P9 Miscellaneous Indoor Public Assembly
Class Q Buildings - Outdoor Recreation Facilities

For detailed information, read more about Class Q Buildings - Outdoor Recreation Facilities and all of its subclasses.

Q1 Parks/Recreation Facilities
Q2 Playgrounds
Q3 Outdoor Pools
Q4 Beaches
Q5 Golf Courses
Q6 Stadium, Race Tracks, Baseball Fields
Q7 Tennis Courts
Q8 Marinas/Yacht Clubs
Q9 Miscellaneous
Class W Buildings - Educational Structures

For detailed information, read more about Class W Buildings - Educational Structures and all of its subclasses.

W1 Public Elementary Junior and Senior High Schools
W2 Parochial Schools, Yeshivas
W3 Schools or Academies
W4 Training Schools
W5 City University
W6 Other Colleges and Universities
W7 Theological Seminaries
W8 Other Private Schools
W9 Miscellaneous

NYC Government Building Classes

Class Y Buildings - Selected Government Installations
Y1 Fire Department
Y2 Police Department
Y3 Prison, Jail, House of Detention
Y4 Military and Naval Installation
Y5 Department of Real Estate
Y6 Department of Sanitation
Y7 Department of Ports and Terminals
Y8 Department of Public Works
Y9 Department of Environmental Protection

NYC Miscellaneous Building Classes

Class Z Buildings - Miscellaneous

For detailed information, read more about Class Z Buildings - Miscellaneous and all of its subclasses.

Z0 Tennis Court, Pool, Shed, etc.
Z1 Court House
Z2 Public Parking Areas
Z3 Post Office
Z4 Foreign Governments
Z5 United Nations
Z6 Land under Water
Z7 Easements
Z8 Cemeteries
Z9 Other