Classifications are important because they are used to determine assessments.
All single family residences, owner-occupied duplexes, and condominiums are classified as residential. Additionally, all real property which is used, or held for use, for dwelling purposes that contains two or more rental units falls under this classification. Farm property includes all real property which is used for, or held for use, in agriculture, including but not limited to, growing crops, pastures, orchards, nurseries, plants, trees, timber, raising livestock or poultry, or the production of raw dairy products, and acreage used for recreational purposes by clubs. Religious, scientific, educational, charitable and non-profit organizations must apply to obtain exempt status. The State Board of Equalization reviews all applications in order to determine if the property qualifies for an exemption.