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1. What are the different property classes?

The property classes are residential properties, open space, commercial properties, industrial properties and personal property.

2. What is residential property?

Residential properties may be of 3 types: owner-occupied and primary residence of the taxpayer; non-owner occupied, including rental single family, rental portions of multi-family dwellings, and apartment complexes; and vacant, residential-zoned land.

3. What is open space?

Open space is land that is in its natural condition and is not held for the production of income.

4. What is commercial property?

Commercial properties include stores, office buildings, and all vacant land classified as forestland, farmland, and recreational land.

5. What is industrial property?

Industrial land and buildings include those in which manufacturing takes place, and those utility companies, such as Northeast Utilities.

6. What is personal property?

The personal property class contains all taxable personal property of individuals, partnerships, associations, and certain corporations.