Assessor's Office use codes have been created to define certain classes of properties and are exemplified below.
They appear on the assessment roll and various Assessor-Recorder documents and reports
| Use Code | Living Units | Description |
|---|---|---|
| 10 | 0 | Single family residential - vacant |
| 11 | 0 | Single family residential - improved |
| 11 | 1 | Single family residential - improved, one living unit |
| 11 | 2 | Single family residential improved, one living unit with second dwelling unit |
| 12 | 1 | Manufactured home - pers prop (imp) one living unit |
| 13 | 1 | Floating home (houseboat) - pers prop (imp) one living unit |
| 14 | 1 | Attached Single SFR improved - includes condominiums, townhouses, PUD's (if attached) and co-ops. |
| 15 | 0 | Common area parcel (residential and commercial) |
| 20 | 0 | Multiple family residential - vacant |
| 21 | (#) | Multiple family residential - improved |
| 21 | 2 | A true duplex |
| 30 | 0 | Rural - vacant |
| 31 | (#) | Rural - improved |
| 32 | 0 | Agricultural preserve contract - vacant |
| 33 | (#) | Agricultural preserve contract - improved |
| 34 | 0 | Agricultural Preserved Farmland Security Zone - vacant |
| 35 | (#) | Agricultural Preserved Farmland Security Zone - improved |
| 36 | 0 | Open space contract - vacant |
| 37 | (#) | Open space contract - improved |
| 38 | (#) | Historical Property (Mills Act) |
| 39 | 0 | Unsecured Agricultural Property |
| 40 | 0 | Industrial - vacant |
| 41 | (#) | Industrial improved |
| 50 | 0 | Commercial - vacant |
| 51 | (#) | Commercial - improved |
| 53 | 0 | Portable Hangars - unsecured improvement |
| 55 | (#) | Unsecured Possessory Interest |
| 56 | (#) | Unsecured Leasehold Improvement |
| 57 | (#) | Unsecured Floating Home (APN's 980) |
| 58 | Unsecured General Usage | |
| 59 | 0 | Unsecured Business Property |
| 60 | 0 | Subject to exemption - vacant |
| 61 | (#) | Subject to exemption - improved |
| 80 | (#) | Non taxable - vacant and improved |
| 81 | (#) | Tax deeded property - vacant and improved ("Tax-defaulted property", ref. RTC§126) |
| 88 | Unsecured vessel - Commercial | |
| 89 | (#) | Unsecured vessel - Non-Commercial |
| 90 | Valued by S.B.E. - vacant and improved | |
| 91 | Public Utility Taxable | |
| 99 | Unsecured Aircraft |
Property characteristics information maintained by the Assessor, including the Assessor’s use code designation, reflects information related to production of the assessment roll as provided by State law. The data has been prepared solely for this purpose. Extreme caution is urged in using this data for any other purpose. This data is provided under the provisions of Revenue and Taxation Code Section 408.3. And, pursuant to 408.3(d), “the Legislature finds and declares that information concerning property characteristics is maintained solely for assessment purposes and is not continuously updated by the assessor. Therefore, neither the county nor the assessor shall incur any liability for errors, omissions, or approximations with respect to property characteristics information provided by the assessor to any party pursuant to this section. Further, this subdivision shall not be construed to imply liability on the part of the county or the assessor for errors, omissions, or other defects in any other information or records provided by the assessor pursuant to the provisions of this part.”