Most states establish classification systems that categorize property according to use. The most common classifications are residential, commercial, industrial, and personal property. Many states use their classification systems to lower taxes on favored classes such as residential and agricultural property. The table shows the total value of each property class as a percentage of the total assessed value in the state, as well as the assessment ratio established for each class. Users of these data should undertake only very cautiously any comparison across states because the groupings of land uses into classifications across states vary tremendously.