237210 — Land Subdivision
Description
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.
Exclusions & Cross-References
- 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
Overview Facts
| NAICS Code | 237210 |
|---|---|
| Industry Title | Land Subdivision |
| SBA Size Standard | $34,000,000 |
| IRS PBA Code | 237210 (exact match) |
| Sectors Hierarchy | Sector 23 → 237 → 2372 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6552 - Land Subdividers and Developers, Except Cemeteries (via SIC1987:6552→NAICS1997:23311→2002:237210→2007:237210→2012:237210→2017:237210→2022:237210)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 237210:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 2372
Frequently Asked Questions (FAQ)
Is 237210 a valid 2022 NAICS code?
NAICS 237210 is 'Land Subdivision', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $34,000,000.
What is the SBA size standard for NAICS 237210?
The SBA small business size standard for NAICS 237210 is $34,000,000 (based on receipts).
What is the legacy SIC code mapping for 237210?
NAICS code 237210 maps to the legacy 1987 SIC codes: 6552 - Land Subdividers and Developers, Except Cemeteries.