Chapter 4.4


4.4 What is assessed value by type of land use?

Within the broad category of real estate property, there are many different kinds of property types, and each property is assessed based on a specific property or land use type. While there are multiple land uses for real property, the two broadest and most familiar categories are residential property and commercial property.

The category of residential property also includes some agricultural property, seasonal property and mobile homes (designated as trailers by the state for land use type purposes). While in addition to commercial property as a land use type, there is also property designated as industrial and as oil/gas/mineral.

The infogram below illustrates the statewide distribution of total assessed value by land use type.

Not surprisingly, each school district has a unique combination of land use types that make up its property tax base. Some school districts are made up of mostly residential property, while others have a very strong commercial property base. Property designated as oil and gas is even the primary land use type in a few school districts in western Pennsylvania.

Click on the map below to view the individual land use types that make up each school district and the percentage of total school district Assessed Value that each land use type represents. The first category includes seasonal, mobile homes, agricultural and residential property types. The second category includes commercial, oil/gas and industrial property types. The final category is lots and land.