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Guide 02

What a building class code means

C1, D4, RM. Two characters on the tax roll decide how a building is taxed, what kind of ownership it usually carries, and how its record behaves.

Last reviewed 4 September 2026

Where the code comes from

The Department of Finance assigns every tax lot in the city a two character building classification code. It drives how the lot is taxed and it is carried into PLUTO, the City Planning file this site uses for the physical description of a building. The descriptions below are the Department's own, taken from the classification list it publishes.

The letters that matter here

This site covers three families of code, because those are the ones that describe a building somebody buys an apartment in.

C
Walk-up apartment buildings, including walk-up co-operatives.
D
Elevator apartment buildings, including elevator co-operatives.
R
Condominium. In PLUTO a condominium normally appears once, at its billing lot, rather than once per apartment.

Lots outside those three families are not on this site even when people live in them: one and two family houses, mixed use buildings classified primarily as commercial, hotels, and institutional housing.

Every class on this site

CodeDepartment of Finance descriptionBuildings
C1OVER SIX FAMILIES WITHOUT STORES5,554
D1ELEVATOR APT; SEMI-FIREPROOF WITHOUT STORES5,006
D4ELEVATOR COOPERATIVE3,241
C7WALK-UP APT. OVER SIX FAMILIES WITH STORES2,493
RMNot in the published list2,286
D7ELEVATOR APT; SEMI-FIREPROOF WITH STORES1,986
D3ELEVATOR APT; FIREPROOF WITHOUT STORES1,216
D6ELEVATOR APT; FIREPROOF WITH STORES1,040
C6WALK-UP COOPERATIVE924
C4OLD LAW TENEMENT693
R4CONDO; RESIDENTIAL UNIT IN ELEVATOR BLDG.677
D9ELEVATOR APT; MISCELLANEOUS424
R3CONDO; RESIDENTIAL UNIT IN 1-3 STORY BLDG.285
C9GARDEN APARTMENTS263
D5ELEVATOR APT; CONVERTED234
C5CONVERTED DWELLINGS OR ROOMING HOUSE217
R2CONDO; RESIDENTIAL UNIT IN WALK-UP BLDG.157
D8ELEVATOR APT; LUXURY TYPE127
RDNot in the published list82
D0ELEVATOR CO-OP; CONVERSION FROM LOFT/WAREHOUSE67
RRCONDOMINIUM RENTALS59
D2ELEVATOR APT; ARTISTS IN RESIDENCE29
R1CONDO; RESIDENTIAL UNIT IN 2-10 UNIT BLDG.22
RXNot in the published list13
R9CO-OP WITHIN A CONDOMINIUM13
RZNot in the published list8
C8WALK-UP CO-OP; CONVERSION FROM LOFT/WAREHOUSE3
RINot in the published list1
R5MISCELLANEOUS COMMERCIAL1
CMMOBILE HOMES/TRAILER PARKS1

Codes with no published description

5 of the codes used on this site (RM, RD, RX, RZ, RI) do not appear in the Department of Finance classification list. 2,390 of the 2,390 lots carrying one of them are numbered 7501 or above, which is the range the Department uses for condominium billing lots. Rather than invent a definition, building pages print the bare code and say that no description is published.

What the code does not tell you

The code describes the tax treatment and the physical type. It does not tell you the form of ownership with certainty, because a class D4 elevator co-operative and a class D1 elevator rental can look identical from the street, and a building can be reclassified. It says nothing about condition, management, arrears, or whether the building is well run.

Every figure quoted in this guide is computed from the same compiled data the building pages use, retrieved 2026-09-04. See methodology for the datasets and the exclusions.