Government of the District of Columbia Office of Tax and Revenue - Real Property Tax Administration
1101 4t
h Street, SW, Suite W550, Washington, DC 20024
Use Codes
Code Description Long Description
Standards and Services, Rev. 10/2011
001 Residential-Single Family (NC) (CLASS 1): Single-family residential property which normally would receive a use code, 11-19, 23-24 but has non-conforming use. (Assigned to Commercial)
002 Residential-Multi-Family (NC) (CLASS 1): Multi-family residential property which normally would receive a use code, 21-22 or 25-29, but has a non-conforming use. (Assigned to Residential)
003 Residential-Transient (NC) (CLASS 1): Transient residential property which normally would receive a use code, 31-39, but has a non-conforming use. (Assigned to Residential)
004 Commercial-Retail (NC) (CLASS 2): Retail commercial property which normally would receive a use code, 41-49, but has non-conforming use. (Assigned to Residential)
005 Commercial-Office (NC) (CLASS 2): Commercial office property which normally would receive a use code, 51-53,57-59, but has non-conforming use. (Assigned to Residential)
006 Commercial-Specific Purpose (NC) (CLASS 2): Commercial property which normally would receive a specific purpose use code, 61-69, but has non-conforming use. (Assigned to Residential)
007 Industrial (NC) (CLASS 2): Industrial property which normally would receive a use code, 71-79, but has non-conforming use. (Assigned to Residential)
008 Special Purpose (NC) (CLASS 2): Special purpose property which normally would receive a use code, 81-89, but has non-conforming use. (Assigned to Residential)
011 Residential-Row-Single-Family (CLASS 1): Single-family dwelling with 2 walls built as common walls with another structure, 2 exposed walls; primarily used as place of abode.
012 Residential-Detached-Single-Fa (CLASS 1): Free-standing dwelling with open space around it and in all exterior walls; primarily used as abode.
013 Residential-Semi-Detached-Sing (CLASS 1): Structure with 1 dwelling place, 1 wall built as common wall with another structure, 3 exposed walls; primarily used as abode.
014 Residential-Garage (CLASS 1): Structure used primarily as accessory to single-family residence; no living quarters; on an individual lot. Garages, pools, tennis courts, pads, etc.
015 Residential-Mixed Use (CLASS 1 or 2): Single-family property with commercial (usually office) space in part of house. If use is mostly single-family, lot may be eligible for a
Homestead
Deduction. Mixed-use
eligible.
016 Residential-Condo-Horizonta
l (CLASS 1): Enclosed space of 1 or more rooms, occupying all or part of 1 or more floors; entrance no higher than 3 floors; single-family use; may/may not have
parking,
laundry, patio,
etc.
017 Residential-Condo-Ve
rtical (CLASS 1): Enclosed space of 1 or more rooms, occupying all/part of 1 or more floors; in structure with elevator; more than 3 floors. Original primary use
single-family. May have parking, laundry, patio, etc.
018 Residential-Condo-Garage (CLASS 1) : Specific space, enclosed or not, for vehicle parking or storage; use is accessory to single-family residential; no living quarters; individually located
to be freely exchanged independently of another unit.
019 Residential-Single-Family-Misc (CLASS 1) : All other residential-single family uses not otherwise coded.
021 Residential-Apartment-Walk-Up (CLASS 1): Structure of 6 or more units; 1 owner; owner's motivation is to earn net investment income; no units higher than 3rd floor; no elevator; may have
accessor
y
uses.
022 Residential-Apartment-Eleva
tor (CLASS 1): Structure with 12 or more units; 1 owner; elevator, more than 3 floors; may have accessory uses (parking, laundry, etc.). Owner's motivation is
investment
inco
me.
023 Residential Flats-Less than 5
(CLASS 1): Structure with more than 1 single family unit, less than 5; usually self-contained, under 1 roof; few accessory uses; in some cases, owner occupies 1
unit;
built for this
use.
024 Residential-Conversions-Less
t (CLASS 1 ): Structure with more than 1 single-family unit, but less than 5; usually self-contained, under 1 roof; few accessory uses; 1 unit may be
owner
-occupied; original primary use not
multi-family.
025 Residential-Conversion-5 Un
its (CLASS 1): Structure with 5 units, usually not self-contained but under 1 roof; with few accessory uses; 1 unit may be owner-occupied; original primary use not
multi-family
.
026 Residential-
Cooperative-Horizontal (Class 1) : Structure with more than 1 unit, of 1 or more rooms; 1 corporate ownership acc
ounts for benefit of all tenant-shareholders, or lease from
shareholders;
entrance no higher than 3 floors; may have accessory uses.
027 Residential-Cooperative-Vertical (Class 1): Structure with more than 1 unit, each with 1 or more rooms; 1 corporate ownership accounts for benefit of all tenant-shareholders; lease from
shareholders; elevator; more than 3 floors; may have accessory uses.
029 Residential-Multifamily, Misc (CLASS 1 or 2): All other residential multi-family uses not otherwise noted. Mixed-use eligible.
031 Hotel-Small (CLASS 2): Structure providing a temporary or semi-permanent residence; sleep accommodations, personal services, usually eating/drinking facilities; may
include entertainment; 150 rooms or less.
Government of the District of Columbia Office of Tax and Revenue - Real Property Tax Administration
1101 4t
h Street, SW, Suite W550, Washington, DC 20024
Use Codes
Code Description Long Description
Standards and Services, Rev. 10/2011
032 Hotel-Large (CLASS 2): Structure providing temporary or semi-permanent residences; full personal services; eating/drinking facilities, entertainment, retail, banquet
/conference capabilities; more than 150 rooms.
033 Motel (CLASS 2): Structure used primarily as temporary residence; may include personal services, restaurant facilities, adequate parking; sleep accommodations may
be open to building's exterior.
034 Club-Private
(CLASS
2): Structure used primarily as meeting place for members of an association organized for promotion of a common social/other objective; limited to
members/guests.
May include meals, residential suites. Mixed-use eligible.
035 Tourist Homes (CLASS 2): Structure or part-structure used primarily for temporary sleep accommodations; no other services; may provide limited parking.
036 Dormitory (CLASS 2): Structure or part-structure used as resident hall with sleep accommodations; may provide other services, such as food/beverage facilities.
037 Inn (CLASS 2): Structure used primarily as a temporary residence. Rooms/suites may include kitchens; no guest central dining other than continental breakfast. No
commercial
adjuncts, function
rooms.
038 Fra
ternity/Sorority House (CLASS 1): Resident hall with sleep accommodations; may provide other services, such as food/beverage facilities. Mixed-use eligible.
039 Residential-Transient, Misc (CLASS 2): All other residential transient not otherwise coded.
041 Store-Small 1-Story (CLASS 2): Structure used primarily for retail sales; row, attached, or detached; with/without accessory uses; with/without living quarters.
042 Store-Misc (CLASS 2): Structure used primarily for ground-level retail sales; row, attached, or detached; with/without other uses; with/without living quarters. Mixed-use
eligible.
043 Store
-Department (CLASS 2): Structure used primarily for sales of combination of retail products; no living quarters; except custodial staff. Mixed-use eligible.
044 Store-Shopping Center/Mall (CLASS 2): Structure/combination of structures, enclosed/not; with combination of retail businesses located to present a unified cluster of similar uses with
common
elements: parking, entrances, pedestrian areas.
045 Store-Restaurant (CLASS 2): Structure used primarily for retail sales of food/drink prepared for carry-out or on-site consumption; in row; with/without other uses. Mixed-use
eligible.
046 Store
-Barber/Beauty Shop (CLASS 2): Structure used primarily for retail sales/individual grooming services; on ground level; row, attached, or detached; other uses may occupy
parts. Mixed-use eligible.
047 Store-Super Market (CLASS 2): Structure used primarily for retail grocery sales; ground level; row, attached, or detached; with/without accessory uses. Mixed-use eligible.
048 Commercial-Retail-Condo (CLASS 2): Unit in a predominately residential condo complex used for retail sales/service business.
049 Comme
rcial-Retail-Misc (CLASS
2): All other retail commercial land uses not otherwise coded. Mixed-use eligible.
051 Commercial-Office-Small (CLASS 2: Structure without elevators used primarily for offices; secondary use may be retail sales, services, parking.
052 Commercial-Office-Large
(CLASS
2): Structure with elevator; used predominantly for offices, secondarily for retail sales, services, parking.
053 Commercial-Planned Development (CLASS 2): Structure/combination of structures designed to incorporate several coordinated commercial endeavors into 1 closely-grouped unit; may include mall,
offices,
theaters, hotels, etc. Mixed-use eligible.
056 Office-Condo-Horizontal (CLASS 2): Structure with more than 1 unit; entrance no higher than 3 floors above ground level; des
igned primarily for office use; may have accessory uses such
as
parking,
etc.
057 Office-C
ondo-Vertical (CLASS 2): Structure with more than 1 unit, elevator, and more than 3 floors; designed primarily for office use; accessory uses such as parking, etc.
058 Commercial-Office-Condo (CLASS 2): Unit in a predominantly residential condo complex used as a commercial office. Mixed-use eligible.
059 Commercial-Office-Misc. (CLASS 2): All other commercial office uses which have not been otherwise coded. Mixed-use eligible.
061 Commercial-Banks, Financial (CLASS 2): Structure with service facility devoted to transactions dealing with money as a commodity.
062 Commercial-Garage, Vehicle Sale (CLASS 2): Structure with facility for motor vehicle repairs; devoted to retail/ wholesale motor vehicle sales.
063 Commercial-Parking Garage (CLASS 2): Structure used primarily for public storage of motor vehicles; repair, greasing, washing, or similar services incidental uses.
064 Parking Lot-Special Purpose (CLASS 2): Lot used primarily for public storage of motor vehicles; any repair is incidental use; may have attendance booth, storage lifts, residential parking space
if
on separate lot/
paved.
Government of the District of Columbia Office of Tax and Revenue - Real Property Tax Administration
1101 4t
h Street, SW, Suite W550, Washington, DC 20024
Use Codes
Code Description Long Description
Standards and Services, Rev. 10/2011
065 Vehicle Service Station-Vintage (CLASS 2): Structure used for retail sale of motor fuel, lubricants. Incidental services such as lubricaton, hand-car washing; sale, installation, minor repair of tires,
batteries, other auto accessories.
066 Theaters, Entertainment (CLASS 2): Structure with primary use for live, on-screen, or audience-participation entertainment.
067 Commercial-Restaurant (CLASS 2): Structure used primarily as public eating place for retail sale of food/drink prepared/consumed on-site; secondary accessory uses.
068 Commercial-Restaurant-Fast Food (CLASS 2): Structure used for retail sale of food/drink (non-alcoholic), cooked/heated in-structure for carry-out or on-site, usually specializing in a particular food.
069 Commercial-Specific Purpose, Misc (CLASS 2): All other specific purpose commercial uses not otherwise coded. Mixed-use eligible.
071 Industrial-Raw Material Handling (CLASS 2) : Property used primarily to receive, store, handle, ship industrial bulk raw material, normally processed/used at another location.
072 Industrial-Heavy Manufacturing (CLASS 2): Structure containing processing/manufacturing equipment which handles raw material; may change the material into a finished product for public use
or for assembly operation; use limited to structure.
073 Industrial-Light (CLASS 2): Structure used to process, assemble, or manufacture raw, semi-finished, or finished materials, and/or completed components; use not limited to
structure.
074 Industrial-Warehouse-1-Story (CLASS 2): Structure used primarily to store materials/finished products; unlimited story height; accessory uses: office and/or retail-wholesale display area,
parking.
075 Industrial-Warehouse-Multi-Story (CLASS 2): Structure used primarily to store materials/finished products; 2 or more floors devoted to structure's primary use; accessory office and retail-
wholesale display area.
076 Industrial-Truck Terminal (CLASS 2): Structure used primarily to store (short-term) and transfer (turn-around) materials/finished products shipped by truck; raised truck level bays for
078 Warehouse-Condo
079 Industrial-Misc
081 Religious
082 Medical
083 Educational
084 Public Service
085 Embassy, Chancery, etc.
086 Museum, Library, Gallery
087 Recreational
088 Health Care Facility
receiving/shipping; accessory office.
(CLASS 2): Structure used primarily to store materials/finished products; unlimited story height, 2 or more floors; accessory office and/or retail/wholesale display
area.
(CLASS A2): ll other industrial uses not otherwise coded. Mixed-use eligible.
(CLASS 2): Structure devoted to public worship; housing for and/or education of clergy/officials connected to religious activity; religious communities.
(CLASS 2): Structure devoted to public/private medical or surgical care to the sick or injured; outpatient diagnosis/treatment; education of medical
personnel/officials.
(CLASS 2): Structure devoted to any level of public/private instruction. May include administrative, accessory functions; parking, retail sales, secondary use.
(CLASS 2): Structure used primarily to serve public to protect people or property; utility service; other public service. Accessory uses are secondary.
(CLASS 2): Structure used primarily as offices of an ambassador or foreign government. Accessory uses secondary.
(CLASS 2): Structure for exhibition, display, storage of art works, other displayable chattels; usually open for public enjoyment;accessory uses (parking, retail
sales).
(CLASS 2): Facility primarily used for public viewing of sporting events, training/participation in recreational activities, or any other special sporting or leisure
activity.
(CLASS 2): Structure devoted to public/private medical care/treatment of the sick or injured; may include other medically connected activities, other uses (retail
sales, parking).
089 Special Purpose-Misc (CLASS 2): All other special purpose uses not otherwise coded. Mixed-use eligible.
091 Vacant-True (Class 1): Lot not improved with a structure and Residential vacant land (formerly Class 3).
092 Vacant-with Permit (CLASS 1): Lot for which an unexpired building permit has been issued.
093 Vacant-Zoning Limits (CLASS 1): Lot on which DC Zoning regulations prohibit an owner to build as a matter of right or lot with deed or covenant restrictions precluding buildings.
094 Vacant-False-Abutting (CLASS 1): Lot assigned no real estate improvement value, but having part of a structure whose value is assigned to another lot. Mixed-use eligible.
095 Vacant-Residential Use (CLASS 1): Lot with relatively permanent structures (storage tanks, railroad tracks), but not buildings, used for residential purposes, making the lot unbuildable.
Government of the District of Columbia Office of Tax and Revenue - Real Property Tax Administration
1101 4th Street, SW, Suite W550, Washington, DC 20024
Use Codes
Code Description Long Description
Standards and Services, Rev. 10/2011
096 Vacant-Unimproved Parking (CLASS 1): Unimproved, graveled parking lot with approved parking permit.
097 Vacant-Improved and Abandoned (CLASS 3): Residential and commercial improved vacant and abandoned properties (formerly Class 3). No longer in use.
116 Condo-Horizontal-Combined- (CLASS 1): Unit in a structure with entrance no higher than 3 floors; designed primarily for single family residential use; accessory uses. Abuts primary unit;
owner entitled to lower (Class 1) tax rate, but not Homestead Deduction.
117 Condo-Vertical-Combined (CLASS 1): Unit in structure with entrance no higher than 3 floors, designed primarily for single family residential use; accessory uses. Abuts primary unit; owner
entitled to lower (Class 1) tax rate, but not Homestead Deduction.
126 Coop-Horizontal-Mixed Use (Class 1 or 2): Structure with more than 1 unit, an elevator, more than 3 floors; under 1 corporate ownership which acts to benefit all shareholders-tenants.
Additional uses: retail sales, restaurants, offices. Mixed-use eligible.
127 Coop-Vertical-Mixed Use (Class 1 or 2): Structure with more than 1 unit, elevator, more than 3 floors; under 1 corporate ownership which acts to benefit all shareholders-tenants.
Additional uses: retail sales, restaurants, offices. Mixed-use eligible.
165 Vehicle Service Station-Kiosk (CLASS 2): Small cashier booth used for to sell motor oil, lubricants, small miscellaneous items (candy, gum, cigarettes).
189 Special Purpose-Memorial (CLASS 2): Permanent structure other than a building devoted to or available for public use: statues, fountains, pools, etc.
191 Vacant-True (CLASS 2): Lot not improved with a structure and commercial vacant land (formerly Class 3).
192 Vacant-With Permit (CLASS 2): Lot for which an unexpired building permit has been issued.
193 Vacant-Zoning limits (CLASS 2): Lot on which DC Zoning regulations prohibit an owner to build as a matter of right or lot with deed or covenant restrictions precluding buildings.
194 Vacant-False-Abutting (CLASS 2): Lot assigned no real estate improvement value, but having part of a structure whose value is assigned to another lot. Mixed-use eligible.
195 Vacant-Commercial Use (CLASS 2): Lot with relatively permanent structures (storage tanks, railroad tracks), but not buildings, used for commercial purpose, making the lot unbuildable.
196 Vacant-Unimproved Parking (CLASS 2): Unimproved, graveled parking lot with approved parking permit.
197 Vacant-Improved and Abandoned (CLASS 3): Residential and commercial improved vacant and abandoned properties (formerly Class 3). No longer in use.
214 Garage-Multi-Family (CLASS 1): Structure used primarily as accessory to multi-family residence; no living quarters; on individual lot.
216 Condo-Investment-Horizontal (CLASS 1): Unit with entrance no higher than 3 floors above ground level, designed for single- family primary use; accessory uses. Fee owner's presumptive
motivation is net investment income.
217 Condo-Investment-Vertical (CLASS 1): Unit with entrance no higher than 3 floors above ground level; designed for single- family primary use; accessory uses. Fee owner's presumptive
motivation is net investment income.
265 Vehicle Service Station-Kiosk (CLASS 2): Small cashier booth used for retail of motor oil, small miscellaneous items (candy, gum); and provides non-incidental services like car washing.
316 Condo-Duplex (CLASS 1): Enclosed space with 2 piggy-backed units; designed primarily for single-family use; accessory uses: parking, laundry, storage, balcony, etc.
365 Vehicle Service Station-Market (CLASS 2): Structure used for retail of motor oil, lubricants, incidental items (edibles, household products).
416 Condo-Horizontal-Parking-Unid (CLASS 1): Condo in regime where ownership of an associated parking space, following condo's sale, is unclear. (Assessor must determine space's status.)
417 Condo-Vertical-Parking-Unid (CLASS 1): Condo in regime where ownership of an associated parking space, following condo's sale, is unclear. (Assessor must determine space's status.)
465 Vehicle Service Station-Market (CLASS 2): Structure used to sell motor oil, lubricants, incidental items (edibles, household products); and to provide non-incidental services such as car
washing.
516 Condo-Detached (CLASS 1): Enclosed space of one unit of 1 or more rooms in a structure designed primarily for single- family residential use; accessory uses (parking, laundry,
storage space, balcony, etc.)
995 Condo Main (class 1):
