Guide · Florida property rolls
Florida DOR land use codes: what 000, 001, 004 and the rest mean
Every Florida parcel carries a three-digit land use code from 000 to 099, set by the county property appraiser for the parcel's predominant use under the Department of Revenue's guidelines: 000 vacant residential, 001 single family, 004 condominium, 010 to 039 commercial, 040 to 049 industrial, 050 to 069 agricultural, 080 to 089 government. Most counties also keep a code of their own that splits the state's classes finer, and that is the code their own site shows first.
Where the code comes from
The Department of Revenue's 2026 user's guide to the roll files defines the field: the appraiser assigns it, and when a parcel has more than one use, the code follows the predominant one. The same guide sorts the 100 codes into groups. One surprise: 003, apartments of 10 units or more, sits in the commercial group, not the residential one.
The groups, counted
| 2026 preliminary roll, measured 31 October 2026 | Parcels | Share | Acres on the roll | Share |
|---|---|---|---|---|
| Residential (000 to 009, not 003) | 9,830,091 | 88.6% | 6,558,123 | 15.8% |
| Commercial (003, 010 to 039) | 362,480 | 3.3% | 1,245,562 | 3.0% |
| Industrial (040 to 049) | 97,550 | 0.9% | 277,982 | 0.7% |
| Agricultural (050 to 069) | 234,629 | 2.1% | 14,879,562 | 35.9% |
| Institutional (070 to 079) | 47,456 | 0.4% | 234,090 | 0.6% |
| Governmental (080 to 089) | 254,348 | 2.3% | 12,121,965 | 29.2% |
| Miscellaneous (090 to 097) | 161,461 | 1.5% | 4,930,281 | 11.9% |
| Centrally assessed (098) | 1,843 | 0.02% | 14,954 | 0.04% |
| Acreage not zoned agricultural (099) | 100,368 | 0.9% | 1,210,472 | 2.9% |
Nearly nine parcels in ten are residential, but they hold under a sixth of the acres. Farms, timber and pasture are 2.1% of parcels and over a third of the land; government land is 2.3% of parcels and 29.2% of the acres.
The codes people ask about
- 000, vacant residential: 1,274,921 parcels. "Vacant" allows extra features, so a lot with a slab, a fence or a dock can still be 000.
- 001, single family: 6,111,687 parcels, the largest code by far.
- 002, mobile homes: 439,951 parcels.
- 004, condominium: 1,616,737 parcels on just 124,493 acres, since each unit is its own parcel and most carry little or no land.
- 008 and 003, apartments: 159,345 buildings under 10 units, 18,113 of 10 or more.
- 009, common elements: 163,157 parcels of the shared areas of a subdivision or condominium.
- 010, 040, 070 and 080, the other vacant codes: commercial (86,012 parcels), industrial (13,970), institutional (6,800) and governmental (98,482, on 3,488,866 acres).
- 050 to 069, agriculture: by crop and soil class. Timberland of site index 80 to 89 (055) alone covers 2,342,436 acres.
- 099, acreage not zoned agricultural: 100,368 parcels of raw land without a farm use.
The county's code beside the state's
The guide also carries a second field for a county-defined code, two digits, left blank where the county has none. On the 2026 rolls, 65 counties fill it, on 10,491,713 parcels. Put together, they make a four-digit code: the state's last two digits, then the county's.
Hillsborough is a good example. The state has one code, 048, for warehousing and distribution. Hillsborough's own codes split its 2,633 parcels coded 048 into warehouses by class (1,818), flex space and industrial condos (595), mini-warehouses (192) and truck terminals (28). Searching for self-storage by the state's code alone would return all 2,633.
Where it stops
- One use per parcel. A store with flats above gets one code, 012 if the appraiser calls it mixed use, otherwise whichever use dominates.
- Use, not permission. The code says what the appraiser found on January 1, not what zoning allows. See zoning codes explained.
- An agricultural code is not the agricultural assessment. The lower assessment is a classification the owner applies for by March 1 (section 193.461). On the roll the two nearly coincide: 224,131 of 224,906 parcels with a farm code carry a classified-use value.
- Acres overlap. Code 093, subsurface rights, is 56,757 parcels with 3,043,240 acres that lie under other parcels, so the column above counts some land twice.
On Map Views
The parcel report's Use line gives the state code and its meaning, and a County use line gives the county's own label and code where it has one. Search can pick state codes one by one or by broad type, and in 40 counties it can pick the county's own codes from that county's list, 604 of them in all, so a search for mini-warehouses in Hillsborough finds only those.
The county property appraiser assigns the code and is the authority on it; the Department of Revenue's guide defines what each code means. Map Views shows the code as the 2026 roll published it.