237210 Land Subdivision

Official definition

This industry comprises establishments primarily engaged in servicing land and subdividing real property into lots, for subsequent sale to builders. Servicing of land may include excavation work for the installation of roads and utility lines. The extent of work may vary from project to project. Land subdivision precedes building activity and the subsequent building is often residential, but may also be commercial tracts and industrial parks. These establishments may do all the work themselves or subcontract the work to others. Establishments that perform only the legal subdivision of land are not included in this industry.

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

• Constructing buildings, for sale, on lots they subdivide are classified based on the primary type of construction project, in Industry Group 2361, Residential Building Construction, or Industry Group 2362, Nonresidential Building Construction.
• Installing roads on a subcontract basis for land subdividers are classified in Industry 237310, Highway, Street, and Bridge Construction.
• Installing utilities (i.e., water, sewer, petroleum, gas, power, and communication) on a subcontract basis for land subdividers are classified in Industry Group 2371, Utility System Construction.
• Preparing land owned by others for building construction are classified in Industry 238910, Site Preparation Contractors.
• Constructing buildings, for rent or lease, on lots they subdivide are classified in Industry Group 5311, Lessors of Real Estate.
• Subdividing and servicing land for cemetery development are classified in Industry 812220, Cemeteries and Crematories.
• Legal subdivision of land without land preparation are classified elsewhere in the classification system based on the primary activity of the establishment.

Source: US Census Bureau, 2022 NAICS cross-references.

Activities listed under 237210

The Census index assigns these 11 activities to this code. If your business matches one, this is your code.

• Building lot subdividing
• Land (except cemeteries) subdividers
• Land acquisition, assembling and subdividing
• Land developers (i.e., subdividing and installing infrastructure)
• Land subdividing and utility installation (e.g., electric, sewer and water)
• Preparing and subdividing land for sale
• Real estate (except cemeteries) subdividers
• Real property (except cemeteries) subdivision
• Subdividers, real estate
• Subdividing and preparing land owned by others
• Subdividing real estate

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 237210

To count as a small business for SBA loans and federal contracts under NAICS 237210, your business (including affiliates) must not exceed $34 million in average annual receipts. Check your business.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4290), so treat them as a starting point and check the definition.

• 42910Construction of water projectsUK SIC
• 42990Construction of other civil engineering projects n.e.c.UK SIC

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.