Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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| Code | Description | Class Type | Category |
|---|---|---|---|
| 001 | Retired Split / Combine | Reference Real | Real |
| 002 | New Split / Combine | Reference Real | Real |
| 003 | Reference Personal | Reference Personal | Personal |
| 004 | Reference Special Acts Real | Reference Special Real | Special Real |
| 005 | Reference Special Acts Personal | Reference Special Personal | Special Personal |
| 006 | Permanent Reference DDA/TIFA Real* | Reference Permanent | Real |
| 007 | Permanent Reference DDA/TIFA Personal* | Reference Permanent | Personal |
| 101 | Agricultural - Improved | Agricultural | Real |
| 102 | Agricultural - Vacant | Agricultural | Real |
| 103 | Agricultural- Common Element/Assessed with Others | Agricultural | Real |
| 110 | Agricultural - BLL or Taxable Lease | Agricultural | Real |
| 111 | Agricultural - Leasehold Improvements | AG Personal | Personal |
| 151 | Agricultural - Personal Property | AG Personal | Personal |
| 201 | Commercial - Improved | Commercial | Real |
| 202 | Commercial - Vacant | Commercial | Real |
| 203 | Commercial – Common Element/Assessed with Others | Commercial | Real |
| 207 | Commercial Condominiums | Commercial | Real |
| 210 | Commercial BLL or Taxable Lease | Commercial | Real |
| 211 | Commercial - Leasehold Improvements | Commercial Personal | Personal |
| 251 | Commercial Personal | Commercial Personal | Personal |
| 301 | Industrial - Improved | Industrial | Real |
| 302 | Industrial - Vacant | Industrial | Real |
| 303 | Industrial – Common Element/Assessed with Others | Industrial | Real |
| 307 | Industrial Condominiums | Industrial | Real |
| 310 | Industrial BLL or Taxable Lease | Industrial | Real |
| 311 | Industrial - Leasehold Improvements | Industrial Personal | Personal |
| 351 | Industrial - Personal Property | Industrial Personal | Personal |
| 352 | Industrial - Personal Property Solar / Wind | Industrial Personal | Personal |
| 401 | 1 Residential - Improved | Residential | Real |
| 402 | Residential - Vacant | Residential | Real |
| 403 | Residential – Common Element/Assessed with Others | Residential | Real |
| 407 | Residential Condominiums | Residential | Real |
| 410 | Residential BLL or Taxable Lease | Residential | Real |
| 411 | Residential Leasehold Improvements | Residential Personal | Personal |
| 451 | Residential Personal |
Residential Personal | Personal |
| 501 | Timber Cutover - Improved | Timber Cutover | Real |
| 502 | Timber Cutover - Vacant | Timber Cutover | Real |
| 503 | Timber Cutover – Common Element/Assessed w/Others | Timber Cutover | Real |
| 551 | Utility Personal Property | Utility Personal | Personal |
| 601 | Developmental - Improved | Developmental | Real |
| 602 | Developmental - Vacant | Developmental | Real |
| 603 | Developmental - Common Element/Assessed w/Others | Developmental | Real |
| 610 | Developmental BLL or Taxable Lease |
Developmental | Real |