Use Code Disclaimer
The Kern County Assessor "use codes" are internal Assessor's Office codes that are valid for Assessor use only. These codes are discretionary and are not required by California tax law. The Assessor is not required to supply these codes to any other agency. The information contained in these codes is not designed for use by any other agency, group, or individual. The Kern County Assessor does not guarantee the accuracy of this information and takes no responsibility for the use of these codes by other organizations. The Kern County Assessor cautions other agencies that these codes are not guaranteed to be applicable for non-Assessor use. The Kern County Assessor is not liable for erroneous or incomplete data.
All major use codes ranging from 1000 through 5900 having an eight (8) in the third digit position will reflect oil production within that major use code, (e.g. 4080--20+ acres undeveloped land with oil production). Those same major use codes having a nine (9) in the third digit position will indicate multiple use within that use code.
Major use codes 0000, 0100, 1000, 3000, 4000, and 5000 containing a seven (7) or eight (8) in the fourth digit position will indicate the presence of licensed manufactured home(s). The seven (7) will indicate one licensed manufactured home. The eight (8) will indicate two or more licensed manufactured homes. (e.g. 0107--single family residence and one licensed manufactured home irrespective of zoning; 5008--20+ acres undeveloped land with two or more licensed manufactured homes).
Unless otherwise specified within the use code series, a nine (9) in the fourth digit position will indicate major miscellaneous improvements.
USE CODES - VACANT LAND
0000 -No Use Code (interim status)
0001 - A zone or RS zone one acre or less.
0009 - Same as above except with minor miscellaneous improvements.
0010 - R-1 zone one acre or less.
0017 - Same as 0010 with licensed manufactured home.
0019 - R-1 zone with miscellaneous improvements.
0020 - R-2 zone.
0027 - Same as 0020 with licensed manufactured home.
0029 - R-2 zone with miscellaneous improvements.
0030 - R-3 zone.
0039 - R-3 zone with miscellaneous improvements.
0040 - R-4 zone.
0049 - R-4 zone with miscellaneous improvements.
0050 - E zoned land one acre or less.
0059 - E zone with miscellaneous improvements.
0060 - Land with more than one acre and less than three acres that is not zoned R-2, R-3, R-4, commercial or industrial.
0067- Same as 0060 with license manufactured home.
0068- Same as 0060 with multiple license manufactured homes.
0069- Same as 0060 with miscellaneous improvements.
0070 - Land with at least three acres and less than seven acres that is not zoned R-2, R-3, R-4, commercial or industrial.
0077- Same as 0070 with license manufactured home.
0079 Same as 0070 with miscellaneous improvements.
0080 - Land with seven to twenty acres inclusive that is not zoned R-2, R-3, R-4, commercial or industrial.
0081 - 20.01 acres to 39.99 acres inclusive that is not zoned R-2, R-3, R-4, commercial or industrial.*
0082 - 40.00 acres to 99.99 acres inclusive that is not zoned R-2, R-3, R-4, commercial or industrial.*
0083 - 100 acres or more that is not zoned R-2, R-3, R-4, commercial or industrial.*
0087 - Same as 0080 with license manufactured home.
0088 - Vacant Land - Renewable Energy
0089 Same as 0080 with miscellaneous improvements.
0090 - All vacant land that has T zoning to include T, R-S-T-, R-1-T, etc.
0091 - All vacant land with MS (manufactured Home Subdivision) zoning.
0097 - MS and T zoning with a licensed manufactured home.
0098 - Same as above with two or more licensed manufactured homes.
0099 - Vacant T-zoned land with miscellaneous improvements
No licensed manufactured home. If the property has a licensed
manufactured home, it should be coded as 0097.
*These use codes should be used for parcels in transition from agricultural or undeveloped land to subdivision. If zoning is mixed (i.e., part R-1, part R-4) use size criterion only.
USE CODES - SINGLE FAMILY RESIDENCE
0100 - Single family residence on R-S zoned land.
0101 - Single family residence on R-1 zoned land.
0102 - Single family residence on R-2 zoned land.
0103 - Single family residence on R-3 zoned land.
0104 - Single family residence on R-4 zoned land.
0105 - Single family residence on commercial or industrial zoned land.
0106 - Single family residence on all other zoned land not covered by the above and having 20 acres or less.
0107 - Single family residence and one licensed manufactured home.
0108 - Single family residence and two or more licensed manufactured homes.
0180 - manufactured home not upon a permanent foundation system, MS zoning.
0181 - Same as above, except in T, R-S-T, or R-1-T zoning.
0182 - Same as above, except in any A series zoning.
0183 - Same as above, for all other zonings other than MS, T, R-S-T, R-1-T or A.
0186- Same as 0106 with license manufactured home.
0189 - Multiple manufactured homes not upon permanent foundation systems or upon a single parcel in any zone.
0190 - manufactured home upon permanent foundation system having a recorded Certificate of Occupancy, MS zoning.
0191 - Same as above, except in T, R-S-T, or R-1-T zoning.
0192 - manufactured home upon permanent foundation system having a recorded Certificate of Occupancy, A series zoning.
0193 - Same as above, for all other zonings other than MS, T, R-S-T, R-1-T, or A.
0196- Same as 0106 with miscellaneous improvements.
0198- Same as 0190 with license manufactured home.
0199 - Multiple manufactured homes upon permanent foundation systems or a single parcel in any zone.
USE CODES - MULTIPLE DWELLING
0200 - Duplex or any building that contains two living units on one parcel.
0201 - Any parcel that has two separate residences on one parcel.
0207 Same as 0200-201 with license manufactured home.
0300 - Triplex or any building that contains three living units on one parcel.
0301 - Any parcel that has a duplex and a residence totaling three living units.
0302 - Any parcel that has three separate residences.
0307 Same as 0300-0302 with license manufactured home.
0400 - Fourplex or four living units in one building on one parcel.
0401 - Two duplexes on one parcel.
0402 - Triplex and one residence on one parcel.
0403 - Any parcel with four separate residences.
0404 - Duplex and two residences.
0407 Same as 0400-0404 with license manufactured home.
0500 - Any parcel that has a five-to-nine-unit apartment complex.
0501 - Any parcel that has a 10-to-20-unit apartment complex.
0502 - Any parcel that includes 21-to-30-unit apartment complex.
0503 - Any parcel that contains a 31-and over-unit apartment complex.
0504 - Five or more residences on one parcel to include courts or combination of units totaling five or more (fourplex and residence, etc.).
0600 - Condominium, Townhouse, or PUD
0601 - Common areas.
0602 - Cooperative (limited housing cooperatives, stock cooperatives, and community apartment projects).
0700 Single family residence on land that is zoned R2, R3, R4 or PUD, lot size less than 6,000 square feet.
0800 Not Used.
USE CODES - COMMERCIAL
1000 - Vacant land - all vacant land that is zoned C-O.
1007- Same as 1000 with licensed manufactured home.
1009 Same as 1000 with multiple licensed manufactured homes.
1010 - Vacant land - all vacant land that is zoned C-1.
1019 Same as 1010 with multiple licensed manufactured homes.
1020 - Vacant land - all vacant land in the County zoned C-2.
1027- Same as 1020 with licensed manufactured home.
1029 Same as 1020 with multiple licensed manufactured homes.
1090 Same as 1000-1020 with miscellaneous improvements.
1100 - Small Stores - small street retail that derives significant sales from drive by traffic. Size is less than 5,000 SF.
1111 - liquor
1116 - auto parts
1119 - barber and beauty shop
1120 - laundries and dry cleaning
1123 - Small Freestanding Retail Building - is designed for single user and set back from the street to accomodate parking. Size is less than 5,000 SF.
1124 - Small in-line multiple tenant retail building in shopping center with less than 5,000 SF.
1125 - Small freestanding retail building on pad in shopping center with less than 5,000 SF.
1190 - multiple use - dominant use being small store
1200 - Combination Stores and Offices - to include combinations that contain residences, stores, or offices on one parcel.
1201 - combo residence and office
1202 - store and office
1203 - residence and store
1290 Same as 1200 with miscellaneous improvements.
1300 - Large Stores - Large street retail that derives significant sales from drive by traffic. Size is greater than 5,000 SF.
1301 - department
1308 - Large Freestanding Retail Building - is designed for single user and set back from the street to accomodate parking. Size is greater than 5,000 SF.
1309 - Large In-Line Multiple Tenant Retail Building - in shopping center with greater than 5,000 SF.
1310 - Large Freestanding Retail Building out on pad in shopping center with greater than 5,000 SF.
1311 - Indoor Swap Meet - Size is greater than 5,000 SF
1312 - Big Box - Large single user retail building larger than 15,000 SF.
1390 - multiple use
1400 - Markets - any structure designed to be used primarily for retail food sales.
1401 - supermarket
1402 - grocery
1403 - franchise food (7-11, Circle-K, etc.)
1404 - meat
1405 - produce
1406 - seafood
1407 - fruit stand
1490 - multiple use
1500 - Shopping Centers on One Parcel
1501 - small neighborhood shopping center
1502 - large regional shopping center
1600 - Office Buildings - any structure designed for use as an office building. Can be one or more stories and contain one or more offices.
1601 - Media
1604 - communication service
1605 - medical
1606 - dental
1607 - medical - dental combo
1613 - veterinary
1614 - residence and office
1690 - multiple use
1700 - Institutional
1701 - hospital
1702 - sanitarium
1703 - rest home
1704 - medical lab
1705 - ambulance service and related operations
1706 - church
1707 - cemetery
1708 - mortuary
1709 - mausoleum
1710 - schools - not owned by public entity
1711 - church-owned property not used as a church, includes parking lot, playground, classrooms.
1712 - retirement home
1713 - day care center
1714 - half-way house
1720 skilled nursing
1790- Same as 1700 with miscellaneous improvements.
1800 - Food and Beverage - any parcel that contains a structure designed for the preparation and sale of food and drink.
1801 - restaurants
1802 - cafes
1803 - coffee shop
1804 - cocktail lounge
1805 - bars and taverns
1806 - catering
1807 - drive-in restaurant
1808 Specialty drive-up kiosks
1890 - multiple use - major being food and beverage
1900 - Recreational - any parcel improved with a structure or other improvements designed for some type of recreational use.
1901 - theatres (enclosed)
1902 - theatres (drive-in)
1903 - pool hall
1904 - health studios - spas
1905 - bowling alley
1906 - skating rink
1907 - miniature golf
1908 - fraternal organizations
1909 - country clubs
1910 - golf courses
1911 - tennis clubs
1912 - recreation or meeting hall
1913 - lodges or resorts
1914 - racetrack - auto
1915 - racetrack - motorcycle
1916 - racetrack - horse
1917 - dance studio
1918 - handball/racquet ball courts
1919 - driving range
1980- Recreational with manufactured home.
1990- Recreational with miscellaneous improvements.
2100 - Financial - any parcel that contains an improvement intended to be used for financial purposes.
2101 - banks
2102 - savings and loans
2103 - bail bonds
2190 Financial with miscellaneous improvements.
2200 - Service Shops - structures designed for service and/or repair.
2201 - car wash
2202 - kennels and pet grooming
2203 - auto body and paint shops
2204 - auto repair (garage)
2205 - motorcycle repair
2206 - bicycle repair
2207 - equipment repair
2208 - bus depot
2290 - multiple use
2300 - Petroleum - structures designed to sell oil and store oil products.
2301 - service stations
2302 - bulk plant
2303 - bottled gas dealer
2304 - service station with mini-mart
2305 - Mini-Mart SS/Fast Food
2390 - multiple use
2400 - Sales - parcels whose use involves sales of motor-driven vehicles.
2401 - auto sales - new
2402 - auto sales - used
2403 - boat sales
2404 - aircraft sales
2405 - farm machinery sales
2406 - RV sales
2490 - multiple use
2500 - Commercial or Industrial Common Area - No Value
2501 - Parking Lots - parcels whose use is totally for parking of vehicles.
2590 - multiple use
2600 - Nurseries - parcels used for growing plants, sale of plants and products relating to their care, pest control, and lawn and tree service.
2601 - nurseries
2602 - gardeners
2603 - tree service
2604 - seed growers
2605 - pest control
2606 - hydroponics and greenhouses
2607 - tree farm - not nursery stock
2608 - nurseries - trees grown for orchards
2690 - multiple use
2700 - Hotel - to be applied to buildings in which the first story is designed as a lobby or service businesses and the upper stories are designed as sleeping room units.
2701 - Hotel without restaurant
2707 Rooming House
2790 Hotel with miscellaneous improvements.
2800 - Motel - buildings designed and built for temporary occupancy that contain more than two guest units. Can be single or multi-story structures.
2801 - Motel without restaurant
2890 motel with miscellaneous improvements.
2900 - Manufactured Home Park - property developed and used as a manufactured home or trailer park and renting spaces. Might possibly have club house, pool, etc.
2901 - Travel Trailer or R.V. Park
2990 Manufactured home park with miscellaneous improvements.
USE CODES - INDUSTRIAL
3000 - Vacant Land - Industrial
3010 - all vacant land zoned M-1
3019- M-1 with miscellaneous improvements
3020 - all vacant land that is zoned M-2
3027- same as 3020 with licensed manufactured home.
3029- same as 3020 with miscellaneous improvements.
3030 - all vacant land that is zoned M-3
3039- same as 3030 with miscellaneous improvements.
3050 - railroad spur
3080 Same as 3000 with licensed manufactured home.
3089 same as 3080 with miscellaneous improvements.
3090 same as 3000 with miscellaneous improvements.
3100 - Light Manufacturing - that property designed for light industrial use which may include one-story manufacturing plants, large and small warehouse structures, and truck terminals.
3101 - contractor - general building
3102 - contractor - swimming pool
3103 - contractor - engineering
3104 - contractor - drilling
3105 - contractor - oilfield
3106 - machine shop
3107 - tire shop - retread
3108 - recycling center (aluminum, paper, glass, and/or plant material)
3120 - Office/Warehouse - Multi Unit
3180- Same as 3100 wit licensed manufactured home.
3190- multiple use
3200 - Heavy Industrial - property designed for heavy industrial processes involving raw materials and end products, usually with large special use structures.
3201 - foundry
3202 - steel fabricating
3203 - heavy equipment - production, modification, or repair
3204 - carbon plants
3205 - concrete and/or batch plants
3280- Same as 3200 with licensed manufactured home
3290- multiple use
3300 -Timber - property involved in the production and sale of lumber products.
3301 - lumberyard
3302 - saw mill
3303 - planing mill
3400 - Produce Plants
3401 - cotton gin
3402 - packing shed
3490 - multiple use
3500 - Food Processing
3501 - bakery
3502 - creamery
3503 - bottling plant
3504 - meat packing plant
3505 - winery
3506 - almond huller
3507 - dairy distributorship - milk depot
3508 - soft drink distributor (other than bottling plant)
3509 - alcoholic beverage distributor
3590 - multiple use
3600 - Storage - enclosed structures designed for storage or warehouses.
3601 - warehouse
3602 - public storage (mini-warehouse)
3603 - van and storage
3604 - ice and cold storage
3605 - grain elevator or silo
3680- same as 3600 with licensed manufactured home.
3700 - Storage - property developed for storage of equipment, etc. usually with fencing. Might have a small office building.
3701 - equipment rental
3702 - auto wrecking
3703 - metal salvage
3704 - farm equipment
3705 - trucking company
3706 - truck terminal
3707 - towing company (primary business)
3708 - taxi-cab operation
3709 - commuter service (vehicle)
3710 - junk yard
3720 - Distribution Centers
3780 - same as 3700 with manufactured home
3790 - multiple use
3800 - Industrial Sales
3801 - Manufactured Home Sales
3880- same as 3800 with licensed manufactured home.
3890- multiple use
3900 Airparks, Miscellaneous
3901 - land strip (aircraft)
3902 - relay/remote sites (includes electronics, communications, satellite, etc., antennas and towers)
3950 - marina(s)
3960 - Energy Generation - for mechanical or electrical purposes.
3961 - wind (park)
3962 - solar (park)
3963 - steam (geothermal)
3964 - coal
3965 - water
3966 - nuclear
3967 - co-generation plant - oil fired
3968 - co-generation plant - natural gas fired
3969 - co-generation plant - biomass fired
3984 - Co-generation plant, coal-fired - oil related
3988 - Co-generation plant, gas-fired - oil related.
Ag Use Codes
4100 - Trees
4110 - Almond and Pistachio
4115 - Almond and Vine
4116 - Pistachio and Vine
4120 - Almond
4121 - Pistachio
4122 - Walnut
4123 - Pecan
4103 - Citrus
4130 - Orange
4131 - Navel Orange
4132 - Valencia Orange
4134 - Lemon
4135 - Grapefruit
4136 - Tangerine/Tangelo
4137 - Clementine/Mandarin
4104 - Stonefruit
4140 - Plum
4141 - Peach
4142 - Nectarine
4143 - Apricot
4144 - Cherry
4145 - Prune
4150 - Apple
4155 - Pear
4106 - Misc Tree Fruit
4160 - Olive
4161 - Fig
4162 - Pomegranate
4163 - Persimmon
4200 - Grape Vines
4210 - Table Grape
4211 - Wine Grape
4212 - White Wine Grape
4215 - Red Wine Grape
4218 - Raisin
4220 - Vine and Almond
4221 - Vine and Pistachio
4207 - Exotic Tree/Bush/Vine
4270 - Kiwifruit
4271 - Blueberry
RURAL PROPERTY CODING STANDARDS
In rural or agricultural properties, a code will be used to
indicate the presence of oil production in addition to the primary
use of the property. This will be the third and fourth digits of
the code used for that property. In all cases the numbers used
will be "80".
4300 is irrigated land
4380 is irrigated land with oil production
This will be used when the owner of the real estate also owns the mineral rights and is producing the oil.
Parcels that involve separate ownership of real estate and
mineral rights or where real estate and mineral rights are owned
jointly but the mineral rights are leased will have a split parcel
number for the mineral rights and will be coded with the
appropriate number from the 8000 series.
In rural and agricultural properties, there are many instances
where there are more than one use for a particular parcel. With
the problem of having to determine all of the combinations we might
encounter, a simpler way to code those properties would be to key
on the major use that is involved. This could be done by using the
third and fourth digits of the code. In this case, "90" would be
used to indicate multiple use property.
4300 - irrigated land
4390 - multiple use property with irrigated land being the major use
NOTE: This can be done for other types of property such as residential, multi-residential, commercial and industrial.
USE CODES - AGRICULTURAL
4000 - Undeveloped Land - land with more than 20 acres that has the potential for development to a higher use. Usually land in the valley or agricultural areas.
4100 - Orchards - properties developed with fruit or nut bearing trees.
4200 - Vineyards - parcels developed with vines for various types of grapes or specialty items.
4300 - Irrigated Land - land in production of food and fiber irrigated by means other than natural rainfall.
4400 - Dry Farm Land - land watered by natural rainfall. Usually grain or something similar.
4500 - Dairy
4600 - Feedlot
4700 Agricultural Industrial Complex
4800 - Livestock
4801 - Cattle
4802 - Horses
4900 - Ranch Headquarters
4908 Farm Labor Camp
5000 - Undeveloped Land - land with more than 20 acres that would be of mountainous or desert nature with little likelihood of development.
5001 - same as above with single-family residence
5002 - same as above with two or more residences
5009 - same as above with misc. improvements
5080 - > 20 acres with oil
5100 - vacant desert land subject to Proposition 8
USE CODES - EXEMPT PROPERTY
6010 - State
6020 - County
6030 - City
6040 - Schools
6050 - Special Districts
6060 - Redevelopment Agency - property transitory as to ownership
USE CODES MISCELLANEOUS USES
6070- Quasi-government property. May not be exempt.
6100 - Assessor's Utility Parcels
6200 - City of Los Angeles (non-exempt)
6201- Other non-exempt govt property
6300 - Non-Exempt - no or zero value properties may include sumps, buffer strips, non-dedicated streets or alleys, etc. (formally use code 1030).
6301 - same as above except value is less than $1,000
6302 - same as above except value is greater than $1,000
6309 - private domestic water well site (not same as 8303)
6400 - communications tower site
7000 Toxic hazard present on site.
USE CODES - NATURAL RESOURCES
8100 - Mine & Quarries
8101 - borax
8102 - cement plants
8103 - sand & gravel
8104 - gypsum
8105 - all other types
8180 - SAME AS 8100 W/LIC MHS
8201 - productive mineral rights and associated equipment.
8202 - reserve mineral rights/non-producing mineral rights.
8203 - oil pumping station
8204 - Gas Plant
8209- multiple uses
8300 - Water Companies
8301 - public utility
8302 - mutual water company
8303 - private water company
8304 - water rights
8305 - canals
8306 - community water system
8307 - Groundwater Recharge Pond
8400 - Mining Claims
8401 - patented
8402 - non-patented
8409- Same as 8400 with licensed manufactured home.
8500 - Timber
USE CODES MORE MISCELLANEOUS PROPERTY
8700 - Hazardous Waste Disposal Site
*8701 - Hazardous Waste Dump Site Class I
*8702 - Hazardous Waste Dump Site Class II
*8703 - Non-Hazardous Waste Dump Site
*8704 - Private Sewage Waste Disposal Site
9000 - Residential Possessory Interest - Federal
9001 - Commercial Possessory Interest - Federal
9002 - Rural or Agricultural Possessory Interest - Federal
9003 - Natural Resources Possessory Interest - Federal
9004 - Grazing Rights - P.I. - Federal
9010 - Residential Possessory Interest - State
9011 - Commercial Possessory Interest - State
9012 - Rural or Agricultural Possessory Interest - State
9013 - Natural Resources Possessory Interest - State
9020 - Residential Possessory Interest - County
9021 - Commercial Possessory Interest - County
9022 - Rural or Agricultural Possessory Interest - County
9023 - Natural Resources Possessory Interest - County
9030 - Residential Possessory Interest - City
9031 - Commercial Possessory Interest - City
9032 - Rural or Agricultural Possessory Interest - City
9033 - Natural Resources Possessory Interest - City
9040 - Possessory Interest for special districts and other areas not covered in Federal, State, County and City property.
9100 - Leased Equipment - Lessor Sub.
9101 - Leased Equipment - Lessor (PMO)
9102 - Inventory and Storage
9103 - Leased Equipment - Lessee Direct
9104 - Leased Equipment - Lessor Exempt (PMO)
9200 - Residential improvements on the unsecured roll that are not possessory interest, not to include any manufactured homes.
9201 - Commercial improvements on the unsecured roll that are not possessory interest.
9202 - Rural improvements on the unsecured roll that are not possessory interest.
9203 - Oil pipeline on the unsecured roll
9204 - Pipeline Right-of-Way
9500 - Unsecured manufactured home sited within a manufactured home park. (A MH park must have an operating permit for the Calif. State Dept. of CED).
9501 - Unsecured manufactured home in any other zone
9700 - Boats and aircraft
9701 - Certified Aircraft
9702 - Fractionally-Owned Aircraft
9703 - General Aircraft
9704 - Boats