Analysis
NAICS 237210 is the 2022 national industry for land subdivision, part of 23721 (Land Subdivision). Census lists 11 example activities under it in the official index.
County Business Patterns counts 4,441 US establishments in this code in 2023, employing 24,810 people at an average annual payroll of $90,096 per employee (78th percentile of national industries). 75% of the establishments have fewer than five employees, which marks it as a small-business industry.
Between 2018 and 2023 the number of establishments fell 11% and employment rose 13%. The 2018 count used NAICS 2017, so part of a large move can come from codes being redefined rather than from businesses opening or closing.
Census lists 5 related activities that belong elsewhere, most often in 237310, 2371, 238910 and 5311. Businesses that do several things are classified by their primary activity, the one that generates the most value, so check those boundaries before settling on this code.
Its index entries, the activities Census uses to assign businesses to this code, include building lot subdividing, land (except cemeteries) subdividers, land acquisition, assembling and subdividing and land developers (i.e., subdividing and installing…, among 11 in all.
For example, installing roads on a subcontract basis for land subdividers are classified in 237310 (Highway, Street, and Bridge Construction) instead.
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, NAICS 2022 Manual.
Not this code if…
| The business mainly does | Use instead |
|---|---|
| Installing roads on a subcontract basis for land subdividers | 237310 Highway, Street, and Bridge Construction |
| Installing utilities (i.e., water, sewer, petroleum, gas, power, and communication) on a subcontract basis for land subdividers | 2371 Utility System Construction |
| Preparing land owned by others for building construction | 238910 Site Preparation Contractors |
| Constructing buildings, for rent or lease, on lots they subdivide | 5311 Lessors of Real Estate |
| Subdividing and servicing land for cemetery development | 812220 Cemeteries and Crematories |
Index entries (11)
- 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