The first step in determining your property taxes is to classify your property according to its use. Municipalities typically contain several types of property. Residential, of course, accounts for structures and land used for home occupancy that does not generate income for the owner. Commercial properties are those that directly generate income for the owner, either through rentals (such as an apartment complex) or via business operations (such as a clothing store or auto body shop). The industrial classification is usually reserved for heavy industry (manufacturing, mining, logging, shipping), while the agricultural classification applies to land that generates revenue through farming.