| A1 | Single-structure property without ag (includes condos) |
| A2 | Land with a mobile home where the same owner owns both the land and improvements |
| B1 | Multi-family residence accounts, such as apartments |
| C1 | Small vacant tracts of land |
| D1 | Vacant ranch land - has ag |
| D3 | Vacant farm land - has ag |
| D4 | Raw acreage, excluding agricultural land such as farm land, ranch land, and timberland |
| D5 | Ranch land with improvements - has ag |
| D6 | Farm land with improvements - has ag |
| E1 | A complex ag account with partial residential qualification along with other non-residential property |
| F1 | Commercial improved property with at least one main structure that is not residential and not industrial manufacturing |
| F2 | Industrial manufacturing only |
| G2 | Real property other mineral reserves |
| H2 | Tangible goods in transit |
| J1 | Land and improvements that are specialized in use and integral to water utility operations |
| J2 | Land and improvements specialized in use and integral to gas distribution systems |
| J3 | Land and improvements specialized in use and integral to electric companies |
| J4 | Land and improvements specialized in use and integral to telephone companies |
| J7 | Land and improvements specialized in use and integral to cable TV operations |
| M3 | Mobile home improvement-only accounts |
| O1 | Residential inventory accounts |
| Z0 | Exempt properties |