Which term is used to categorize different types of exemptions?

The term "Code" is the appropriate choice for categorizing different types of exemptions. In the context of municipal assessment and property tax administration, a "code" often refers to a systematic designation used to classify various exemptions based on specific criteria set forth by legislation or municipal policy. Different types of exemptions, such as those for veterans, elderly residents, or disabled individuals, are identified by unique codes that streamline the administration process. This categorization helps assessors and municipal administrators organize exemptions efficiently and apply them correctly during tax assessments.

In contrast, while "Exemption" refers to the non-taxable status itself or the provision allowing for reduced tax liability, it does not categorize them. "Category" could imply a group or classification but lacks the specificity and common use associated with the term "code" within municipal practice. "Amount" denotes the financial value attached to an exemption, but does not provide a framework for categorization. Hence, "Code" is the most suitable term for this purpose.