Property Use Codes / Land Use Codes

Property use codes and land use codes listed on the tax roll are established pursuant to Florida law and reflect the actual use of the property as of the January 1 assessment date each year; they are not zoning designations, do not reflect allowed uses of, or use restriction on the property. The use code may not reflect new construction or demolition that has occurred after the assessment date. The Property Appraiser has no role in establishing, changing, or enforcing zoning or building codes. Each municipality and the unincorporated areas have their own zoning and land use regulations, which are not reflected on or determined by the tax roll. Any zoning or land use questions should be directed to the municipality in which the property is located, or the Pinellas County Building Department webpage if the property lies in an unincorporated area.

Property/Land Use Code (DOR code)Description
0000Vacant Residential - lot & acreage less than 5 acres
0030Vacant Condo (development land)
0033Vacant PUD
0040Vacant Condo Rec Area Dev Own- w/possible XFSB
0060Mobile Home, Vacant - individual lot owners in a platted subdivision
0061Mobile Home Park Subdivision, Vacant
0090Vacant Residential Land w/XFSB
0110Single Family Home
0133Planned Unit Development
0260Mobile Home, with improvement - individual lot owners in a subdivision
0261Mobile Home-Improved w/ condo or co-op. Individual or assn owned-in recorded sub or unrecorded MH pk
0310Apartments (50 units or more)
0311Apartments (10 units to 49 units)
0430Condominium
0431Condominium (lease only)
0435Condo Parking Space, Garage Space, Storage Units, Cabanas
0436Condo Conversion - apartments/Platted Condo with apartment use
0442Interval Ownership
0443Time Share
0550CO-OP Apartments
0752Miscellaneous Residential - boarding house, etc. ALF less than 10 units
0810Single Family - more than one house per parcel
0820Duplex-Triplex-Fourplex
0822Apartment House-Boarding House (5-9 units)
0904Condo Common Area Assn Own - open/green space (939)
0905Subdivision common area - open/green space, assn owned (938-all Dept except MUCA; 939-MUCA Dept use
0906Mobile Home Condo, vacant, assn owned - common area, etc. (938)
0944Condo Common Area Assn Own - right-of-way, street, road, irrigation channel, ditch, etc.
0945Subdivision common area - right-of-way, road, irrigation channel, ditch, etc. (938)
0954Condo Common Area Assn Own - river, lake, submerged land
0955Subdivision common area - river, lake, submerged land.
0964Condo Common Area Assn Own - sewage disposal, solid waste, borrow pit, drainage reservoir, waste la
0965Subdivision common area - sewage disposal, solid waste, borrow pit, drainage reservoir, waste land,
0974Condo Common Area Assn Own - w/improvement (939)
0975Subdivision common area - improvements w/XFSB, assn owned (938-all Dept except MUCA; 939-MUCA Dept u
0976Mobile Home Condo, with improvement, assn owned - common area, etc (938)
1000Vacant Commercial Land - lot & acreage
1051Vacant Commercial Common Element
1090Vacant Commercial Land w/XFSB
1120Single Building Store - free standing (not otherwise described) laundromat, produce shop, rental equ
1121Strip Store - (2 or more stores - some may include an office, convenience store, bar and/or restaura
1122Convenience Store (7-11, Circle K, drive through)
1134Condo - Commercial - Store
1227Store w/Office or Apartment above or in the rear
1423Supermarket & Superstore - free standing (Albertsons, Publix)
1528Enclosed Mall (Countryside, Tyrone)
1624Neighborhood Shopping Center (one or more major food stores with one or more strip type stores
1730General Office - Non-Professional One Story (advertising, travel & employment agencies, pest contro
1736Post Office
1738Condo Office
1832General Office Bldg - multi-story office building predominantly non-professional services
1933Professional Office Building - single & multi-story (predominantly professional) medical, dental, le
2039Marina Condo - Dry
2047Terminal - Airport (private & commercial) & Bus Terminal
2048Marina - Boat Storage (High & Dry or Wet Slip)
2125Restaurant, Cafeteria (Steak & Ale, Pizza Hut)
2226Fast Food Restaurant - Drive-In, Diner (McDonalds, KFC, Long John Silvers, etc.)
2331Financial Institution - (savings, full service branch bank, loan company, mortgage company, credit s
2544Commercial Laundry & Dry Cleaner (not coin laundromat with or w/o dry cleaning service) rug and carp
2641Service Station - full service or self-service gas
2739Automobile Rental Agency, Used Car Lot, Trailer Rental, Truck & Van Rental
2740Boat Sale & Marine Equipment (not associated with a marina) Mobile Home, Motor Home, Travel Trailer
2742Automobile, Motorcycle, Farm Machinery, Tractor Trailer Dealership - Full Agency, Sales & Service (G
2743Auto Garage - General Repair (radiator, alternator, battery, A/C, tune-up, body shop), Marine Repair
2744Auto Service Center (National) - AAMCO, Firestone, Goodyear, Midas, Brako, etc.
2745Car Wash (automatic or do-it yourself)
2746Car Storage - Trailer Storage
2814Mobile Home Parks - mobile manufactured communities
2815Campground - RV park
2816Mobile Home Park - total rental
2817Mobile Home Park - w/mix usage store(s), apts, etc
2835Parking Garage - Condo
2846Paid Parking
3029Nursery, Roadside Fruit Stand, Florist Shop, Greenhouse, Landscaper, Sod, Sprinkler System (Non-Agri
3251Enclosed Theater (movie or playhouse, enclosed auditorium)
3325Bar, Liquor Store with Lounge, Cocktail Lounge, Night Club (ABC, Crown)
3450Bowling Alley, Pool Hall, Enclosed Arena, Skating Rink, Gymnasium
3554Special Attraction - Tourist Attraction, Museum, Commercial Pool, Aquarium, Permanent Exhibit & Ente
3852Mini Golf Course, Golf School, Driving Range
3855Regulation, PAR 3 Golf Course
3912Hotels and Motels (50 units or more)
3913Hotels and Motels (49 units or less)
3937Condo Conversion - motel, hotel
3944Condo Hotel and Motel
4000Vacant Industrial Land
4090Vacant Industrial Land w/XFSB
4105Garage type units complex - rented to small businesses, retail, wholesale or manufacturing
4107Business Park/Flex
4120Light Manufacturing, Small Equipment Mfg. Plant, Electronic, Small Machine Shop, Instrument Mfg., Pr
4148Condo Industrial/Warehouse
4190Manufacturing Not Classified Elsewhere
4210Heavy Industrial & Heavy Equipment Mfg., Large Machine Shop, Foundry, Steel Fabrication Plant, Aircr
4321Lumber Yard or Saw Mill (Cox Lumber)
4630Other Food Processing Plant, Candy Fish Product (NOT fish markets), Ice Plant, Potato Chip Factory,
4730Cement Plant, Asphalt Plant, Rock, Gravel & Clay Plant
4800General Warehouse
4840Public Bonded Warehouse - rental type for van line
4841General Warehouse for Commercial Retailer, Distribution Terminal, Trucking Terminal, Warehouse for M
4842Mini-Storage Warehouse
4949Open Storage New & Used Bldg., Plumbing & Electrical Supplies, Junk Yard, Auto Wrecking, Bulk Fuel S
5010Improved Agricultural
7000Vacant Institutional Land
7153Church, Church School, Church Owned Building (Parsonage code 0110), Salvation Army, Missions
7238Private Schools & Colleges, Day Care Centers
7334Hospital
7456ALF (10 or more units), Home for Aged
7553Non-Profit Charitable Services (e.g. Red Cross, SPCA, UPARC)
7635Mortuary, Cemetery, Crematorium, Funeral Home
7753Club, Lodge, Union Hall, Civic Club, Health Spa, YMCA, Boys Club, Girl Scouts
7837Sanitarium, Convalescent & Rest Home, Nursing Home
7953Literary, Scientific & Cultural Organizations and Facilities
8012Vacant County Government
8014Vacant County Public Schools
8052Vacant Park Land
8252Park Land - Public Park, Forest, Recreation Area ( Gov't owned)
8314County Public Schools
8414Public Colleges, SPC, USF
8612County Gov't - Non-residential (commercial) only
8711State Gov't - Non-residential (commercial) only
8810Federal Gov't - Non-residential (commercial) only
8913City Gov't - Non-residential (commercial) only
9160Electric Power Company (Florida Power, Tampa Elec.) Easement, Office & Sub-Station
9161Telephone Company Property - office & building
9163Railroad Property - Assessed by County Appraiser
9164Water & Sewer Plants
9165Radio & TV Stations, Cable TV Reception Station
9169Other Utilities - Telegraph - Pipelines (Private)
9369Subsurface Rights (Pipeline, Tunnel)
9440Condo Common Area Dev Own - right-of-way, street, road, irrigation channel, ditch, etc.
9490Right-of-Way Street & Road, Irrigation Canal, Channel, Ditch, etc.
9500Submerged Land - river, lake
9540Condo Common Area Dev Own - river, lake, submerged land
9546Marina Condo - Wet or Condo Boat Slip Individually Owned
9547Condo Boat Slip attached - controlled by assn (assigned or rented to unit owner)
9590Other Residential, submerged land w/XFSB, i.e. boat dock, boathouse
9600Sewage Disposal, Solid Waste (private) borrow pit, marsh, mangrove, sand dune, swamp, waste land, la
9640Condo Com Area Dev Own - sewage disposal, solid waste, borrow pit, drainage reservoir, waste land, m
9740Condo Common Area Dev Own
9752Park Land or Recreation Area (Non-Gov't owned)
9862Railroad Property - State Comptroller assessed
9900Raw Acreage Tract Not Zoned for Agriculture or Commercial Purpose
9999To Be Determined