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
0060Vacant Manufactured Home Lot (Individually Owned in Platted Sub)
0061Vacant Manufactured Home Lot (Co-Op)
0062Vacant Manufactured Home Lot (Land Condo)
0090Vacant Residential Land w/XFSB
0110Single Family Home
0133Planned Unit Development
0260Manufactured Home (On Individually Owned Lot)
0261Manufactured Home (Co-Op, Individually Owned)
0262Manufactured Home (Land Condo, Individually Owned)
0310Apartments (50 units or more)
0311Apartments (10 - 49 units)
0430Condominium
0431Condominium (land lease)
0435Condo Parking Space, Garage Space, Storage Units, Cabanas
0436Condo Conversion - Apartments to Platted Condo (Predominately Owner-Occupied)
0443Timeshare
0550CO-OP Apartments
0752ALF - Boarding House (less than 10 units)
0810Single Family - more than one house per parcel
0820Duplex-Triplex-Fourplex
0822Apartments (5-9 units)
0904Condo Common Area Assn Own - open/green space
0905Subdivision common area - open/green space, assn owned
0906Manufactured Home Condo, vacant, assn owned - common area, etc.
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.
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, brw pit, drainage reservoir, waste land
0965Subdivision common area - (sewage disposal, solid waste, borrow pit, drainage reservoir, waste land)
0974Condo Common Area Assn Own - w/improvement
0975Subdivision common area - improvements w/XFSB, assn owned
0976Manufactured Home Condo, with improvement, assn owned - common area, etc
1000Vacant Commercial Land
1035Vacant Commercial (Land Condo)
1051Vacant Commercial Common Element
1090Vacant Commercial Land w/XFSB
1120Single Building Store
1121Strip Store - (2 or more stores)
1122Convenience Store
1134Condo - Commercial - Store (Unit)
1227Store w/Office or Apartment
1324Department Store
1423Supermarket & Superstore
1528Enclosed Mall
1624Neighborhood Shopping Center
1730General Office
1733PUD Office
1735Office (Land Condo - single or multi-tenant)
1736Post Office
1738Condo Office (Unit)
1832General Office Bldg - multi-story/campus
1933Medical Office Building - single & multi-story
2035Marina (Land Condo - multi-tenant)
2039Marina Condo - Dry Slip (Individually Owned)
2047Terminal - Airport & Bus
2048Marina - Boat Storage (High & Dry and/or Wet Slip)
2125Restaurant, Cafeteria
2226Fast Food Restaurant
2331Financial Institution
2544Commercial Laundry & Dry Cleaner (not coin laundry)
2641Service Station
2739Automobile Rental Agency, Used Car Lot, Trailer, Truck & Van Rental
2740Boat Sale & Marine Equipment, Mobile Home, Motor Home, Travel Trailer
2742Automobile, Motorcycle, Farm Machinery, Tractor Trailer Dealership
2743Auto/Marine Repair
2744Auto Service Center (National) or Quick Lube
2745Car Wash
2746Car Storage - Trailer Storage
2814Manufactured Home Park (Lot Rental Community)
2815Campground - RV park
2816Manufactured Home Park - (Lot & Unit Rental)
2817Manufactured Home Park - Mixed Usage - store(s), apts, etc
2835Parking Garage - Condo
2846Paid Parking
3029Nursery, Roadside Fruit Stand, Florist Shop, Greenhouse
3251Enclosed Theater
3325Bar, With or Without Package Store
3450Bowling Alley, Pool Hall, Enclosed Arena, Skating Rink, Gymnasium
3554Special Attraction - Tourist Attraction, Museum, Commercial Pool, Aquarium
3852Mini Golf Course, Driving Range
3855Regulation, PAR 3 Golf Course
3912Hotels and Motels (50 units or more)
3913Hotels and Motels (49 units or less)
3935Hotel (Land Condo)
3937Condo Conversion - motel, hotel
3944Condo Hotel and Motel
4000Vacant Industrial Land
4090Vacant Industrial Land w/XFSB
4105Garage (workshop) type units complex
4107Business Park/Flex
4120Light Manufacturing
4135Industrial (Land Condo - single or multi-tenant)
4148Condo Industrial/Warehouse (Unit)
4190Industrial Not Classified Elsewhere
4210Heavy Industrial
4321Lumber Yard or Saw Mill
4630Food Processing Plant
4730Cement Plant, Asphalt Plant, Rock, Gravel & Clay Plant
4800General Warehouse
4841General Warehouse
4842Mini-Storage Warehouse
4949Open Storage
5001Agricultural Residential
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)
7553Non-Profit Charitable Services
7635Mortuary, Cemetery, Crematorium, Funeral Home
7753Club, Lodge, Union Hall, Civic Club, Health Spa
7837Skilled Nursing, Memory Care, Rest Home, Senior Rehab Center, Adult Day Care
7953Literary, Scientific & Cultural Facilities
8012Vacant County Government
8013Vacant City 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
9169Other Utilities - Telegraph - Pipelines (Private)
9369Subsurface Rights (Pipeline, Tunnel)
9440Condo Rec Area Dev Own - right-of-way, street, road, irrigation channel, ditch, etc.
9490Right-of-Way Street and Road, Irrigation Canal, Channel, Ditch, etc.
9500Submerged Land - river, lake
9540Condo Rec Area Dev Own - river, lake, submerged land
9546Marina Condo - Wet 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
9640Condo Rec Area Dev Own - sewage disposal, solid waste, borrow pit, drainage reservoir, waste land
9740Condo Rec 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