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Home > Business > Property Tax > Classifications
Property Tax Classifications
The State constitution divides property into four classes:
Class I: Intangible personal property and certain personal property employed exclusively in agriculture. [No property is currently taxed in this classification.]
Class II: Owner-occupied residential property used exclusively for residential purposes and all farm land used for agricultural purposes by its owner or bona fide tenant.
Class III: All real and personal property situated outside a municipality that is not taxed in Class I or Class II.
Class IV: All property situated inside a municipality that is not taxed in Class I or Class II.
Tax Information and Assistance: (304) 558-3333 or (800) 982-8297
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