Skip to content
NAICS 237210, industry

NAICS 237210: Land subdivision

NAICS 237210 is the industry code for land subdivision. Use it on loan applications, tax forms and registrations. Explore financing for construction and start your application when you are ready.

What 237210 covers

Businesses classified here subdivide raw land into lots and install streets, utilities and other improvements, then sell the lots. They do not build the homes or buildings.

Included in this code

  • Land subdivision
  • Lot development
  • Residential land development
  • Industrial park development

Not this code

Businesses that use 237210

Residential lot developerIndustrial park developer

Financing for this trade

Land developers use acquisition and development loans, land loans, and lines of credit secured by lots, and some use private or bridge lenders. Lenders look at entitlements, lot takedown agreements with builders, absorption and the developer's equity.

Apply for funding with AI

Is 237210 the right code for a land developer?

Yes, if your business subdivides land and develops lots for sale. The code for building homes for sale is 236117. Pick the code that matches the activity earning most of your revenue, and use that same code on your tax return, loan applications and SBA forms so lenders see one consistent picture.

What is the SBA size standard for 237210?

The SBA size standard for 237210 is $34 million in average annual receipts. A business at or under that figure, counting affiliates, is small for SBA loans such as 7(a) and 504 and for federal contracting set asides. Receipts are averaged over the five most recently completed fiscal years.

What financing do land developers use?

Land developers use acquisition and development loans, land loans, and lines of credit secured by lots, and some use private or bridge lenders. Lenders look at entitlements, lot takedown agreements with builders, absorption and the developer's equity. Lenders that already fund this trade move faster because they know how to read its cash cycle.

What does NAICS 237210 cover?

Land subdivision. Industry level code in NAICS 2022, under 23 Construction, 237 Heavy and civil engineering construction, 2372 Land subdivision, 23721 Land subdivision.

What financing do NAICS 237210 businesses use?

Equipment financing, working capital, SBA loans and invoice factoring are the products placed most for construction businesses. Start an application and the AI matches the deal to lenders that fund this code.

Where do I put NAICS 237210?

On the SBA loan application, on federal Schedule C or Form 1120, on SAM.gov and state registrations, and on most lender applications. A business can report more than one code; use this one if it describes what produces most of your revenue.