Many taxing jurisdictions distinguish among the various property types and treat them differently. Common property classifications include: residential, commercial, industrial, and agricultural. A majority of states, some 60 percent, use some kind of classification, but those classifications vary in scope and effective tax burden (i.e., the actual amount of tax paid after credits, deductions and other changes are taken into account.) Classifications are also operationalized differently among states. Some use a set rate for different types of properties and others use a ratio of assessment and market values.