Search every holder
Every entity this research names as owning or building something, from the funds that hold a financial district to the family firm that holds the block in a village. Type to search; filter by what kind of owner it is and what it does.
| Holder | Type | Role | City | Figure |
|---|---|---|---|---|
| 'Divided ownership' landowners (dalītais īpašums) — entities not named | Private company | Landowner | Riga, Latvia | 1,519 Riga apartment buildings (111,704 premises groups) stand wholly or partly on another private owner's land (VZD, list of 8 Sep 2025) |
| 'MCB'-prefixed entities | Private company | Commercial landlord | Baltimore, Maryland | 37 parcels, $469.7M |
| 'MFT -' apartment entities (MFT - IP Killeen LLC, MFT - Bridgemoor LLC, MFT - Brookside LLC) | Private company | Commercial landlord | Killeen, Texas | 3 complexes, 44.8 acres, $76.5M |
| 'Monument Development' LLCs | Developer | Commercial landlord | Norfolk, Virginia | 20 parcels, $110.8M (12 entities) |
| 'ZP' entities (Wilmington, NC tax address) | Private company | Commercial landlord | Tallahassee, Florida | 17 parcels, $133.6M |
| 037BC (numbered company), leased to IGV Housing Ltd | Private company | Building owner | Port Alberni, British Columbia | — |
| 0697788 BC Ltd | Private company | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $1,987,325 |
| 0792107 B.C. Ltd. | Private company | Landowner | Nelson, British Columbia | 4,450 ha under a single Occupant Licence To Cut (L51456) |
| 1 rue des Ormeaux / 185 rue Chapleau (owner not established) | Private company | Homebuilder | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 312 dwellings, $39,699,000 |
| 1-10 Bush Terminal Owner LP and 19-20 Bush Terminal Owner LP | Private company | Commercial landlord | Brooklyn, New York | 13 lots, 5,440,566 sq ft of buildings, 3,602,201 sq ft commercial, $313.2M assessed |
| 1,054 distinct contractors on the City's permit layer | Private company | Landowner | Airdrie, Alberta | 267 residential dwelling units and $136,087,069 of stated construction value across 6,000 permits, 2012 to July 2026 |
| 1,908 corporate parcels and 10,174 individual parcels | Private company | Landowner | Lloydminster, Alberta / Saskatchewan | 85.1% of all titled parcels in the city |
| 10 Point Homes & Construction LLC | Private company | Homebuilder | Abilene, Texas | 64 accounts |
| 10-20 avenue Carleton (owner not established) | Private company | Homebuilder | Baie-Comeau, Quebec | 100 dwellings, $5,300,000 |
| 10-20 rue Duplessis (owner not established) | Private company | Homebuilder | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 222 dwellings, $17,614,000 |
| 100 Westminster Partners LLC | Private company | Building owner | Providence, Rhode Island | — |
| 100 Westminster Partners LLC and other owners mailing to 100 Westminster St | Private company | Commercial landlord | Providence, Rhode Island | 33 taxable non-residential parcels, $115.7M, at that mailing address |
| 1000 Louisiana LP | Private company | Building owner | Houston, Texas | 1,871,418 sq ft building area (HCAD); 1.7M sq ft (Realty News Report) |
| 1000 Webward LLC (Bedrock) | Developer | Building owner | Detroit, Michigan | 1,994,989 sq ft (unit 1) plus 324,379 sq ft (unit 2, built 2022) on the roll |
| 1000-1100 Wilson Owner LLC | Private company | Building owner | Arlington, Virginia | 597,364 + 549,317 sq ft (County roll) |
| 1000510002 Ontario Limited (Cava Homes) | Private company | Homebuilder | Leamington, Ontario | no possession count published |
| 101 North First Ave LLC | Private company | Building owner | Phoenix, Arizona | 346,288 sq ft in a 25-storey improvement, plus a 6-level garage (Commercial Master) |
| 1010 Common LLC (building); land under part of the site held by a private individual | Private company | Building owner | New Orleans, Louisiana | — |
| 1078262 Ontario Ltd. | Private company | Homebuilder | Leamington, Ontario | 123 |
| 10x Genomics, Inc. | Public company | Building owner | Pleasanton, California | about 148,000 sq ft owned, about 300,000 sq ft leased |
| 110 N Wacker Titleholder LLC | Private company | Building owner | Chicago, Illinois | — |
| 111 Main LLC | Private company | Building owner | Salt Lake City, Utah | 440,007 sq ft (roll) |
| 111 Main, LLC | Private company | Building owner | Salt Lake City, Utah | 402,161 sq ft (roll) |
| 1111 Delancy Street LLC and Delancy SG LLC | Private company | Commercial landlord | Newark, New Jersey | $116.2M, 2 industrial lots (58.6 acres from the roll's square feet) |
| 1111 Lincoln LLC | Private company | Building owner | Miami Beach, Florida | 354,892 sq ft building area (roll) |
| 1111 Stewart Corporation | Private company | Building owner | Town of Oyster Bay, New York | — |
| 1133 Westchester Ave LLCs (tenants in common) | Private company | Commercial landlord | White Plains, New York | $75.4M on 1 parcel, 54.97 acres |
| 115-135 boulevard Comeau (owner not established) | Private company | Commercial landlord | Baie-Comeau, Quebec | 15.01 ha, $14,802,700 assessed |
| 1180 Raymond Urban Renewal LLC | Private company | Building owner | Newark, New Jersey | — |
| 1198514 BC Ltd. and 1236420 BC Ltd. | Private company | Homebuilder | Williams Lake, British Columbia | $9,076 combined |
| 1200 Chiefs Owner LLC | Private company | Building owner | Kansas City, Missouri | — |
| 1201 TAB Owner LLC | Public company | Building owner | Seattle, Washington | 1,129,710 sq ft (CMBS prospectus); 1,413,575 sq ft gross (Assessor) |
| 121 Atlantic Place Holdings Inc. (roll name truncated: '121 ATLANTIC PLACE HOLDINGS IN') | Private company | Building owner | Jacksonville, Florida | 113,784 sq ft building area (roll) |
| 121 E Wilson Investors LLC | Private company | Homebuilder | Madison, Wisconsin | 340 units (2024, $103.9M) |
| 1266304 Ontario Inc. (Fusion Homes) | Private company | Homebuilder | Guelph, Ontario | 1,828 (plus 560 on a second licence) |
| 127 PS Fee Owner, LLC | Private company | Building owner | Cleveland, Ohio | 1,458,468 sq ft (roll's commercial use area) |
| 1277 Liberty St LLC | Private company | Commercial landlord | Springfield, Massachusetts | 11 records, $30.0M; 233,176 sq ft gross |
| 1301 Riverplace Owner LLC | Private company | Building owner | Jacksonville, Florida | 460,000 sq ft office (Daily Record); 876,027 sq ft building area incl. garage on the roll |
| 1346704 Ontario Inc. (Marken Homes) | Private company | Homebuilder | Niagara Falls, Ontario | 621 |
| 1355390 BC Ltd | Private company | Commercial landlord | Terrace, British Columbia | $576,678.70 |
| 14 Mack LP | Private company | Building owner | Warren, Michigan | 983,373 sq ft (roll) |
| 14 Mack LP | Private company | Commercial landlord | Warren, Michigan | 1 parcel, 983,373 sq ft, $51.1M |
| 1401 boulevard Jolliet (owner not established) | Private company | Homebuilder | Baie-Comeau, Quebec | 304 dwellings, $35,720,300 |
| 1401 Greenbrier Parkway LLC | Developer | Commercial landlord | Chesapeake, Virginia | Greenbrier Mall except Dillard's; (price not cited) (April 2025) |
| 1401 Greenbrier Parkway LLC; Dillard's store held separately | Developer | Building owner | Chesapeake, Virginia | 897,040 sq ft total center (CBL 10-K, 2021) |
| 1445 Ross Ave LLC | Private company | Building owner | Dallas, Texas | 1,297,418 sq ft total area; 1,283,709 sq ft net lease area |
| 1445 Ross Ave LLC | Private company | Commercial landlord | Dallas, Texas | 1,297,418 sq ft plus a 503,904 sq ft garage |
| 1470739 Ontario Ltd. (Hearn Construction) | Private company | Homebuilder | Temiskaming Shores, Ontario | 4 |
| 1500 Broadway Partners Ltd | Private company | Building owner | Lubbock, Texas | — |
| 1522068 Ontario Limited (New Millennium Homes) | Private company | Homebuilder | Leamington, Ontario | 106 |
| 1547 CSR-McAllen LP | Private company | Building owner | McAllen, Texas | 9.10-acre account |
| 1551991 Ontario Inc. | Private company | Homebuilder | Tillsonburg, Ontario | 54 |
| 15877873 Canada Inc. and Harvard Diversified Enterprises Inc. | Family / private | Building owner | Regina, Saskatchewan | — |
| 15877873 Canada Inc. and HDL Investments Inc. | Family / private | Building owner | Regina, Saskatchewan | — |
| 1601 Elm Holdings LP | Private company | Building owner | Dallas, Texas | 892,113 sq ft office plus a 539,710 sq ft, 396-unit apartment component |
| 1601 Elm Holdings LP | Private company | Commercial landlord | Dallas, Texas | 1,431,823 sq ft across office and apartments |
| 1644149 Ontario Ltd. (G. Belanger Construction) | Private company | Homebuilder | Temiskaming Shores, Ontario | 3 |
| 1655604 Ontario Inc. | Private company | Homebuilder | Timmins, Ontario | 1 |
| 167 rue de la Reine (owner not established) | Private company | Commercial landlord | Gaspé, Quebec | 24 premises, 10,174.0 m², $8,447,700 assessed |
| 1684677 Ontario Ltd. | Private company | Homebuilder | Sarnia, Ontario | 106 |
| 1694467 Ontario Inc. | Private company | Homebuilder | Dunnville, Ontario | 247 |
| 17 place Triade (owner not established) | Private company | Homebuilder | Pointe-Claire, Quebec | 176 dwellings |
| 1714603 Ontario Ltd. (Key Homes) | Private company | Homebuilder | Sarnia, Ontario | 86 |
| 175 Canal Street LLC | Private company | Building owner | Manchester, New Hampshire | 230,582 sq ft (roll living area) |
| 1775997 Ontario Inc. (Liovas Homes) | Family / private | Homebuilder | Leamington, Ontario | 183 |
| 1776 Sarasota Associates LLC (care of KSL Capital Partners VI LP) | Private equity | Building owner | Sarasota, Florida | 384,487 sq ft building area (roll) |
| 178 rue de la Reine and 137 rue Jacques-Cartier (owners not established) | Private company | Commercial landlord | Gaspé, Quebec | $5,100,800 and $4,430,800 assessed |
| 18 Fremont Street Acquisition (as the roll spells it) | Private company | Building owner | Las Vegas, Nevada | — |
| 1821154 Ontario Ltd. | Private company | Homebuilder | Oakville, Ontario | 313 |
| 183-207 boulevard Hymus and the Hymus retail strip (owner not established) | Private company | Commercial landlord | Pointe-Claire, Quebec | 30,140.8 m², 15 premises, $59,200,000 assessed |
| 1850 Central, LLC | Private company | Building owner | Phoenix, Arizona | 484,168 sq ft (SEC prospectus); 24-storey tower of 515,186 sq ft gross on the Commercial Master |
| 1890 Summit LLC | Private company | Commercial landlord | Pensacola, Florida | 1 building, 156,582 sq ft, $18.3M (roll) |
| 2 Killkee Gate buyer | Private company | Homebuilder | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 298 units, $82,500,000 |
| 200 West Land DST | Private company | Building owner | Winston-Salem, North Carolina | 276,375 sq ft (roll) |
| 201 Hospitality LLC | Private company | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 120,296 sq ft hotel unit (roll) |
| 201 St Charles Place LLC | Private company | Building owner | New Orleans, Louisiana | 53,900 sq ft site (Lot P, Square 224) |
| 2011 Mid-Con Acquisition LLC | Private company | Building owner | Tulsa, Oklahoma | 295,532 sq ft tower (35 storeys) plus 84,000 sq ft in the 14-storey 1918 building (county roll) |
| 21 rue des Lilas — the industrial park's own office building | Government | Commercial landlord | Gaspé, Quebec | 1,653.8 m², $4,159,600 assessed |
| 210 East Capitol Jackson MS LLC | Private company | Building owner | Jackson, Mississippi | 32,617 sq ft base area (roll); 1.19 acres |
| 2124140 Ontario Inc. (Praztek Construction) | Private company | Homebuilder | Timmins, Ontario | 0 recorded |
| 218 rue des Ursulines (owner not established) | Private company | Homebuilder | Gaspé, Quebec | 62 dwellings, $8,911,700 |
| 21C Durham LLC | Private company | Building owner | Durham, North Carolina | 142,984 sq ft gross leasable (roll) |
| 220 North 4th Street LV LLC | Private company | Building owner | Las Vegas, Nevada | — |
| 2201 Collins Propco LLC (W South Beach) | Private company | Commercial landlord | Miami Beach, Florida | 226 parcels, 222 units, $302.3M (roll) |
| 222 WLC Owner LP (buildings); Terra Funding-Urban Towers LLC (land) | Private company | Building owner | Irving, Texas | two towers of 506,384 and 382,500 sq ft plus 874,300 sq ft of garages |
| 225 6th St Prop Owner LLC | Private company | Building owner | Minneapolis, Minnesota | 1,606,303 sq ft above ground (City Assessor) |
| 243045 Alberta Ltd and Jordan Enterprises Ltd | Private company | Commercial landlord | Fort St. John, British Columbia | $578,404.44 combined |
| 2430808 Ontario Limited (SLV Homes) | Private company | Homebuilder | Greater Sudbury, Ontario | 87 |
| 25-30 Columbia Heights (Brooklyn), LLC | Private company | Building owner | Brooklyn, New York | 274,426 sq ft (PLUTO); 304,650 gross sq ft (DOF sales file) |
| 250 Nicollet Office LLC | Private company | Building owner | Minneapolis, Minnesota | 1,101,164 sq ft whole development (a 2026 CMBS prospectus leasing comparable) |
| 2600 Virginia Avenue 1 LLC and 2600 Virginia Avenue 2 LLC (office); Watergate Hotel LLC (hotel); Watergate 600 NHA LLC (600 New Hampshire Ave) | Private company | Building owner | Washington, District of Columbia | — |
| 2800 autoroute Transcanadienne data-centre parcel (owner not established) | Private company | Commercial landlord | Pointe-Claire, Quebec | 4.08 ha, $343,614,800 assessed |
| 2811 La Frontera LP (Griffis Apartments) and TMP Parkside Project, LLC (Parkside at Round Rock) | Private company | Commercial landlord | Round Rock, Texas | $89.6M (rank 9); $88.0M (rank 10) |
| 2nd Story Associates | Institution | Homebuilder | Santa Barbara, California | 14 units (821 State St, 2022) |
| 3 and 5 avenue Gendron (owner and developer not established) | Private company | Homebuilder | Pointe-Claire, Quebec | 323 dwellings in two towers |
| 3 Torres (IKON) | Private company | Homebuilder | San Salvador, El Salvador | IKON: 10 floors, 48 duplex units, US$10.6 million |
| 30 Pearl Q3 OZ LLC | Private company | Homebuilder | Boulder, Colorado | 3 accounts, 83 units (2023) |
| 300 / 350 / 450 / 480-500 rue Barkoff — the Galeries du Cap cluster (owners not established) | Private company | Commercial landlord | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $53,615,200 across five units, 46+ premises |
| 300 boulevard La Salle (owner not established) | Private company | Commercial landlord | Baie-Comeau, Quebec | 19 premises, 8.67 ha, $6,182,300 assessed |
| 300 North LaSalle LLC | Private company | Building owner | Chicago, Illinois | — |
| 301 Logistics LLC | Private company | Commercial landlord | Destin, Florida | 2 parcels, 188,165 sq ft, $23.1M |
| 305 avenue des Draveurs (owner not established) | Private company | Homebuilder | Trois-Rivières, Quebec | 218 dwellings, completed 2025 |
| 311 East Congress LLC | Private company | Building owner | Tucson, Arizona | — |
| 312 Walnut, LLC | Family / private | Building owner | Cincinnati, Ohio | 538,243 sq ft (2017 CMBS term sheet) |
| 329 boulevard Hymus (owner not established) | Private company | Homebuilder | Pointe-Claire, Quebec | 197 dwellings |
| 330 Land Company, LLC | Developer | Homebuilder | Pleasanton, California | 189 single-family homes (under review) |
| 3303 Broadway LLC | Private company | Homebuilder | Boulder, Colorado | 12 condominium accounts (2025) |
| 333 N Water St Owner LLC | Private company | Homebuilder | Milwaukee, Wisconsin | 336 units, 32 stories (2024, $137.6M) |
| 360 Hamilton Plaza, LLC | Private company | Commercial landlord | White Plains, New York | $105.3M on 1 parcel |
| 367-423 Montée Industrielle-et-Commerciale (owner not established) | Private company | Commercial landlord | Rimouski, Quebec | 19 premises, 9.97 ha, $41,993,000 assessed |
| 367-423 Montée Industrielle-et-Commerciale pattern — Granby's retail strips (owners not established) | Private company | Commercial landlord | Granby, Quebec | $6,217,000 at 9-11 rue Évangéline, 2 premises; smaller units along rue Évangéline |
| 3701 Lincoln LLC and Robertson Pullman Parc LLC | Private company | Homebuilder | Detroit, Michigan | 23 units, 22 permits; 57 parcels on the roll |
| 375 North Avenue LLC / The Aurora at Cambrian Rise LLC | Developer | Homebuilder | Burlington, Vermont | 4 apartment records, 7.6 acres, $44.9M listed |
| 375 North Avenue LLC; The Aurora at Cambrian Rise LLC | Developer | Building owner | Burlington, Vermont | — |
| 3821 Village Apartments LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 9.15 ac, $9.76M; 144 units |
| 39 montée de Sandy Beach (owner not established) | Private company | Commercial landlord | Gaspé, Quebec | 20 premises, 15,529.0 m², $12,108,800 assessed |
| 3900 Alton Road Owner LLC | Private company | Homebuilder | Miami Beach, Florida | 178 rental units (2025) |
| 3B1G Development LLC | Private company | Homebuilder | Portland, Oregon | 10 new-build lots in Portland |
| 3CDC (Cincinnati Center City Development Corporation) | Developer | Landowner | Cincinnati, Ohio | 17 parcels in 3CDC-named LLCs, $16.4M |
| 3M Company | Public company | Building owner | Springfield, Missouri | — |
| 4,779 private parcels | Private company | Landowner | Hinton, Alberta | 94.1% of parcels; area not reportable |
| 400 West Capitol LLC | Private company | Building owner | Little Rock, Arkansas | parcel 1.93 acres (mapped) |
| 4050 Conshohocken Road LP | Private company | Homebuilder | Philadelphia, Pennsylvania | 51 parcels |
| 419-423 boulevard Jessop corridor (owners not established) | Private company | Commercial landlord | Rimouski, Quebec | $9,594,100 at 375 bd Jessop; a dozen separately held units |
| 425 N Cherry St Property Owner LLC | Private company | Building owner | Winston-Salem, North Carolina | 219,294 sq ft (roll) |
| 425 W Superior LLC | Private company | Building owner | Duluth, Minnesota | — |
| 44 South Broadway Owner LLC | Private company | Building owner | White Plains, New York | — |
| 441 Vine Street Owner LLC | Developer | Building owner | Cincinnati, Ohio | — |
| 444-450 rue Principale (owner not established) | Private company | Commercial landlord | Granby, Quebec | 10,777.1 m², 5 storeys |
| 4520-4650 boulevard des Récollets (owner not established) | Private company | Commercial landlord | Trois-Rivières, Quebec | $46,648,300, 53 premises |
| 498599 Ontario Limited (Cusinato Developments) | Family / private | Homebuilder | Greater Sudbury, Ontario | 8 |
| 500 Grant Street Associates Limited Partnership (a wholly-owned MetLife, Inc. subsidiary) | Public company | Building owner | Pittsburgh, Pennsylvania | — |
| 500 Webward LLC (Bedrock) | Developer | Building owner | Detroit, Michigan | 1,478,866 sq ft on the roll |
| 5045377 Ontario Inc. and Onelife Design & Build Inc. | Private company | Homebuilder | Waterdown, Ontario | 1 and no possessions recorded |
| 505 Brown Manchester LLC | Developer | Homebuilder | Manchester, New Hampshire | 11 parcels (10 new townhouse units on York Wy + the parent lot) |
| 51 East Fourth Street Associates LP; PMC 400 North Church Street Associates LP | Developer | Building owner | Winston-Salem, North Carolina | 146,497 + 142,188 sq ft in two units (roll) |
| 513 Excellence LLC | Private company | Building owner | Toledo, Ohio | — |
| 521 rue Notre-Dame Est and 84 chemin du Passage (owners not established) | Private company | Homebuilder | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 133 and 100 dwellings |
| 523364 BC Ltd Inc | Private company | Homebuilder | Fort St. John, British Columbia | $728,030.58 |
| 5500 and 7700-7800 autoroute Transcanadienne (owner not established) | Private company | Commercial landlord | Pointe-Claire, Quebec | 81,915 m² of floor area, $145,902,700 assessed |
| 57 Alexander Developer LLC | Developer | Building owner | Yonkers, New York | 736,596 sq ft gross floor area (State roll) |
| 57 Alexander JV, LLC | Developer | Homebuilder | Yonkers, New York | $174.6M |
| 5875-6055 boulevard Jean-XXIII (owner not established) | Private company | Commercial landlord | Trois-Rivières, Quebec | $27,118,300, 11 premises |
| 5th Street Public Market LLC | Private company | Building owner | Eugene, Oregon | — |
| 600 GS Prop LP (sponsor: The 601W Companies) | Private company | Building owner | Pittsburgh, Pennsylvania | 2,336,270 sq ft |
| 600 Peachtree Propco LLC | Private equity | Building owner | Atlanta, Georgia | 1,351,586 sq ft (CIM Group, 2022) |
| 600 Travis Owner LLC | Private company | Building owner | Houston, Texas | 2,171,696 sq ft building area (HCAD); 2.1M sq ft with 601 Travis (Realty News Report) |
| 600-630 boulevard Laflèche (owner not established) | Private company | Commercial landlord | Baie-Comeau, Quebec | 41 premises, 25,755.0 m², $12,500,000 assessed |
| 601W Companies | Private equity | Building owner | Chicago, Illinois | — |
| 601W Companies | Private equity | Commercial landlord | Chicago, Illinois | $158,234,000 assessed (Aon Center) |
| 625 boulevard Laflèche (owner not established) | Private company | Commercial landlord | Baie-Comeau, Quebec | 52 premises, 5.64 ha, $7,455,800 assessed |
| 645999 BC Ltd | Private company | Building owner | Terrace, British Columbia | — |
| 645999 BC Ltd | Private company | Commercial landlord | Terrace, British Columbia | two downtown buildings let to the Red Cross and the Salvation Army |
| 65 rue Marie-Curie truck warehouse (owner not established) | Private company | Commercial landlord | Salaberry-de-Valleyfield, Quebec | 35,130.7 m2 |
| 698743 Ontario Limited | Private company | Homebuilder | St. Catharines, Ontario | 92 |
| 700 Elm LLC | Private company | Building owner | Manchester, New Hampshire | 148,880 sq ft hotel tower (roll), 3 buildings |
| 700 G Street LLC | Private company | Building owner | Anchorage, Alaska | — |
| 700 rue Drummond (owner not established) | Institution | Landowner | Granby, Quebec | 195.83 ha, $28,013,000 assessed |
| 700, 750, 770 and 800 Palladium Drive — owner not established | Private equity | Commercial landlord | Kanata, Ontario | about 100,000 sq ft (800 Palladium) plus three further buildings |
| 7098731 Canada Inc. | Private company | Homebuilder | Port Perry, Ontario | 1 |
| 7101 Bryhawke Partners LLC | Private company | Commercial landlord | North Charleston, South Carolina | $47.4M market value, 45.22 acres; bought for $44.5M (Sep 2022) |
| 72 Park Development LLC | Private company | Homebuilder | Miami Beach, Florida | 206 condo units (2025) |
| 733515 Ontario Inc. | Private company | Homebuilder | Thunder Bay, Ontario | 32 |
| 74 Ingleside Owner LLC | Private company | Commercial landlord | North Charleston, South Carolina | $82.9M market value; bought for $77.5M (Dec 2022) |
| 750 East Pratt Street, LLC | Private company | Building owner | Baltimore, Maryland | — |
| 777 HR Associates A LLC (52%) and 777 HS Associates B LLC (48%) | Private company | Building owner | Irving, Texas | 1,250,000 sq ft office (1,125,366 sq ft net lease area) plus a 270,000 sq ft garage |
| 792844 Ontario Inc. | Private company | Homebuilder | Timmins, Ontario | 1 |
| 80 Park Place SPE LLC, Jo-Ash 80 Park Plaza LLC and Quentin 80 Park Plaza LLC | Private company | Building owner | Newark, New Jersey | — |
| 80 Park Place SPE LLC, Jo-Ash 80 Park Plaza LLC and Quentin 80 Park Plaza LLC | Private company | Commercial landlord | Newark, New Jersey | $90.0M, 1 tower |
| 8000 Normandale Prprts LLC; 8200 Normandale Prprts LLC; 8300 Normandale Prprts LLC; 8400 Norrmandale Prprts LLC; 8500 Normandale CH LLC et al | Private company | Building owner | Bloomington, Minnesota | — |
| 802 NC Inc | Private company | Building owner | Corpus Christi, Texas | — |
| 828421 Ontario Inc. (Sunlight Heritage Homes) | Private company | Homebuilder | Cambridge, Ontario | 277 |
| 833 Buena Vista Tierra Investors LLC (mailed care of Irgens) | Private company | Building owner | Milwaukee, Wisconsin | 362,007 sq ft building area (2026 roll) |
| 845 and 850 rue Berlinguet — machine shops (owners not established) | Private company | Commercial landlord | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $30,026,400 across two units, 9.49 ha |
| 8th Generation Vineyard Inc. | Private company | Building owner | Summerland, British Columbia | — |
| 9 DeKalb Fee Owner LLC | Private company | Building owner | Brooklyn, New York | 617,022 sq ft (PLUTO) |
| 9,380 private households | Private company | Landowner | Okotoks, Alberta | $6,774,399,000 — 94.7% of the town's equalized residential value |
| 90 7th Street South LLC | Private company | Building owner | Minneapolis, Minnesota | 1,377,182 sq ft above ground (City Assessor) |
| 905 Airport Blvd LLC and 4120 E Schyene Rd LLC | Private company | Commercial landlord | Mesquite, Texas | 2 accounts, 1,022,819 sq ft, $84.7M |
| 987 Asset Management Ltd. (formerly 1170987 B.C. Ltd.) | Private company | Commercial landlord | Powell River, British Columbia | PID 015-357-791 and PID 015-357-813, District Lot 5117 |
| A & B Management LLC | Private company | Landowner | Clarksburg, West Virginia | 5 parcels, 257.3 acres |
| A & B Realty LLC | Private company | Commercial landlord | Lafayette, Louisiana | 188 parcels, $1.32M assessed |
| A Build Above Inc. | Private company | Homebuilder | Hanover, Ontario | 0 |
| A dedicated subsidiary of Tazak Invest (Tazak Holding group), leasing to Akdital's operating companies | Private company | Building owner | Rabat, Morocco | — |
| a Honolulu general contractor (ACK) | Private company | Homebuilder | Honolulu, Hawaii | 748 units (11 permits) |
| A local municipality other than Pointe-Claire (the roll's s. 204(4°) class) | Government | Building owner | Pointe-Claire, Quebec | 5,923.9 m² of floor area; 1.33 ha site |
| A March 2025 portfolio transfer (buyer not established) | Private company | Homebuilder | Trois-Rivières, Quebec | 509 dwellings in three towers |
| A Miami family limited partnership (2850 Tigertail Ave) | Family / private | Homebuilder | Hollywood, Florida | 420 units |
| A network operator under arts. 66-68 of the Loi sur la fiscalité municipale | Government | Landowner | Shawinigan, Quebec | 747.85 ha of exempt land, $2,912,700 |
| a private Bay Area office developer | Private company | Building owner | Sunnyvale, California | about 500,000 sq ft in the two 2019-20 leases |
| a private Bay Area office developer | Private company | Commercial landlord | Sunnyvale, California | Moffett Place (six buildings) and Moffett Gateway, leased to Google |
| a private company | Private company | Landowner | Clarksburg, West Virginia | 1 parcel, 213.6 acres (plus 2 Eastpointe lots shared with Waco Oil & Gas) |
| a private family limited partnership | Family / private | Building owner | Springfield, Massachusetts | 839,347 sq ft building area on the roll; 2.05 acres |
| A Tiny Home for Good, Inc. | Institution | Homebuilder | Syracuse, New York | 15 parcels, 27 units since 2015 |
| A&T Project Developments | Private company | Homebuilder | Kamloops, British Columbia | could not be established |
| Aamjiwnaang (reserve land held by Canada) | Government | Landowner | Sarnia, Ontario | 1,280.50 hectares |
| AB Familjebostäder (City of Stockholm) | Government | Landowner | Stockholm, Sweden | 23,000 flats; 413 properties |
| AB Familjebostäder (City of Stockholm) | Government | Homebuilder | Stockholm, Sweden | 23,000 rental flats |
| AB Stockholmshem (City of Stockholm) | Government | Homebuilder | Stockholm, Sweden | 28,785 rental flats |
| AB Svenska Bostäder (City of Stockholm) | Government | Landowner | Stockholm, Sweden | 28,076 flats + 1,637 in subsidiary Stadsholmen; 411,000 m2 commercial |
| AB Svenska Bostäder (City of Stockholm) | Government | Homebuilder | Stockholm, Sweden | 28,076 rental flats (+1,637 in Stadsholmen) |
| Abacus Capital Group | Private company | Commercial landlord | Naperville, Illinois | 1 parcel, $24.6M assessed |
| Aberdeen Standard Investments (abrdn) affiliate | Private equity | Building owner | Carlsbad-Oceanside, California | — |
| ABG Frankfurt Holding (Frankfurt, city-owned) | Government | Homebuilder | Berlin and Frankfurt am Main, Germany | c. 55,000 (+ 37,900 other rental objects) |
| Abilene Christian University | Institution | Building owner | Abilene, Texas | — |
| Abilene Christian University | Institution | Landowner | Abilene, Texas | 136 accounts, about 814 acres, $232.6M |
| Abilene DC1, LLC and Abilene DC 3-8, LLC (c/o Crusoe Energy Systems) | Private company | Commercial landlord | Abilene, Texas | $2.67B business personal property |
| Abilene Independent School District | Government | Landowner | Abilene, Texas | 55 accounts, about 581 acres, $272.4M |
| AbitareIn S.p.A. | Public company | Homebuilder | Milan, Italy | 161 units deeded in H1 2026 (EUR 70.6M) |
| ABN Group | Not established | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 3,764 |
| ABN Group | Not established | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 3,764 |
| Abrazo Homes LLC | Private company | Homebuilder | Albuquerque, New Mexico | 23 accounts |
| Abstract Developments | Private company | Homebuilder | Victoria, British Columbia | no unit count published |
| AC Property Owner L.P. | Private equity | Building owner | Atlanta, Georgia | 1.1M sq ft (REBusiness, 2016) |
| Acadia Realty Trust (City Point) | REIT | Commercial landlord | Brooklyn, New York | 531,982 sq ft GLA (76.0% interest) |
| Acadian Building Services LLC | Private company | Homebuilder | Pensacola, Florida | 18 vacant lots |
| Acadiana Mall LLC | Private company | Building owner | Lafayette, Louisiana | 991,847 sq ft (s11) |
| Acadiana Mall LLC | Private company | Commercial landlord | Lafayette, Louisiana | 7 parcels, 64.9 acres, $2.89M assessed |
| ACC OP-named entities (ACC OP (Gainesville IV) LLC, ACC OP UC-Gainesville LLC, Royal Gainesville partnerships) | Private company | Commercial landlord | Gainesville, Florida | 8 parcels, $102.7M, 1,348 units |
| Accès Patrimmo | Institution | Homebuilder | Val-d'Or, Quebec | 110 affordable units in Val-d'Or (32 built, 78 under way) |
| Accident Fund Insurance Company of America | Private company | Building owner | Lansing & East Lansing, Michigan | — |
| Acorn Development LLC (Amazon) | Public company | Landowner | Arlington, Virginia | 17 parcels, $1.09B |
| Acorn Development LLC (an Amazon purchaser entity) | Public company | Building owner | Arlington, Virginia | 2.1M sq ft incl. ~50,000 sq ft retail (JBG SMITH 10-K) |
| ACR Acquisition LLC | Private company | Landowner | Port St. Lucie, Florida | 31 parcels, 1,948 acres |
| ACT 3SQUARED LLP (rental holder) | Private company | Homebuilder | Roanoke, Virginia | 164 parcels (121 single-family, 28 multifamily, 14 duplex), $27.7M |
| Activa Group (Activa Holdings Inc. and Activa Construction Inc.) | Private company | Homebuilder | Kitchener, Ontario | 4,860 across two licences |
| AD Seeno Construction Company Inc | Private company | Commercial landlord | Concord, California | $90,620,712 (rank 8); five parcels in the former redevelopment area at $61.2M |
| AD Seeno Construction Company Inc | Private company | Homebuilder | Concord, California | $90.6M assessed, the 8th-largest taxpayer |
| Adam Development Properties LP | Developer | Homebuilder | Bryan-College Station, Texas | 251 accounts, 387 acres |
| Adams Homes AEC LLC | Private company | Homebuilder | Macon, Georgia | 74 parcels (53.8 ac) |
| Adams Homes LLC | Private company | Homebuilder | Gulfport, Mississippi | 20 lots |
| Adams Homes LLC | Private company | Homebuilder | Huntsville, Alabama | 235 parcels |
| Adams Homes of Northwest Florida | Private company | Homebuilder | Gainesville, Florida | 0 City / 109 countywide |
| Adams Homes of Northwest Florida, Inc. | Private company | Homebuilder | Ocala, Florida | 97 parcels (95 vacant lots), 18 acres |
| Adams Investment Limited Partnership | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 20 parcels, 395 units, $62.2M |
| ADD Kings Crossing LLC | Private company | Commercial landlord | Shreveport, Louisiana | 10 parcels, $3.16M assessed |
| Addison Homes LLC | Private company | Homebuilder | Lubbock, Texas | 51 accounts |
| Adi Development Group | Private company | Homebuilder | Burlington, Ontario | 1,707 across five licences |
| Administración de Infraestructuras Ferroviarias (ADIF) / Trenes Argentinos | Government | Landowner | Buenos Aires, Argentina | The Retiro terminals (Mitre: Monumento Histórico Nacional, Decreto 262/1997) and the railway lines |
| Administración de Vivienda Pública (AVP) | Government | Homebuilder | San Juan, Puerto Rico | Promoter of the 222-unit Ponce de León #55 |
| Administración Nacional de Puertos (ANP) | Government | Building owner | Montevideo, Uruguay | ~145 ha of land (ANP) |
| Administración Nacional de Puertos (ANP) | Government | Landowner | Montevideo, Uruguay | Port of Montevideo, ~145 ha of land; 20% of Terminal Cuenca del Plata S.A. |
| Administración Nacional de Telecomunicaciones (Antel) | Government | Building owner | Montevideo, Uruguay | 20,000 m² (infobox); tower 19,459 m² |
| Administración Nacional de Telecomunicaciones (Antel) | Government | Landowner | Montevideo, Uruguay | Torre de las Telecomunicaciones, 158 m, ~20,000 m² |
| Administrators of the Tulane Educational Fund | Institution | Landowner | New Orleans, Louisiana | 89 bills, about 120 acres |
| Adobe Inc. | Public company | Building owner | San Jose, California | about 1.7M sq ft occupied in San Jose |
| Adobe Inc. (owner-occupier) | Public company | Commercial landlord | San Jose, California | about 1.7M sq ft (headquarters, all owned) |
| ADTRAN, Inc. | Public company | Commercial landlord | Huntsville, Alabama | 14 acres, $32.0M (headquarters parcel) |
| Adventist Health System/Sunbelt, Inc. | Institution | Building owner | Orlando, Florida | 1,954,185 sq ft building area; 57.25 acres (roll, main parcel) |
| Adventist Health System/Sunbelt, Inc. (AdventHealth) | Institution | Landowner | Orlando, Florida | 150 parcels, 294 acres |
| AEON Mall (Cambodia) Co., Ltd. / AEON Mall Investment (Cambodia) Co., Ltd. | Public company | Commercial landlord | Phnom Penh, Cambodia | 3 malls; ¥94.4B combined book value (buildings, land and other) |
| AEON Mall Investment (Cambodia) Co., Ltd. | Public company | Landowner | Phnom Penh, Cambodia | 343,000 m² across three mall sites (69,000 + 100,000 + 174,000 m²); land book value ¥34,104M |
| AEON Mall Investment (Cambodia) Co., Ltd. (land); AEON Mall (Cambodia) Co., Ltd. (operator) | Public company | Building owner | Phnom Penh, Cambodia | 69,000 m² site |
| AEP Texas (West Texas Utilities Co) | Public company | Landowner | Abilene, Texas | 74 accounts, about 335 acres, $12.8M real property |
| AEP Texas Inc | Public company | Commercial landlord | Abilene, Texas | $170.7M personal property + $12.8M real |
| AES Huntington Beach Energy, LLC | Public company | Landowner | Huntington Beach, California | $744,667,000 taxable assessed value (rank 1, 1.52%) |
| AES Huntington Beach Energy, LLC (AES Corporation, 50% equity interest) | Public company | Building owner | Huntington Beach, California | 694 MW combined-cycle gas (Southland Energy) + 236 MW legacy once-through-cooling units |
| AEW Europe City Retail Fund | Private equity | Building owner | Helsinki, Finland | 8,861 m² gross leasable |
| AFF III One West Owner LLC | Private company | Building owner | Winston-Salem, North Carolina | 460,941 sq ft (roll) |
| Affinity Hospital LLC | Private company | Commercial landlord | Birmingham, Alabama | 4 parcels, $335M, 30 acres |
| Affordable Homes of South Texas Inc | Private company | Homebuilder | McAllen, Texas | 49 accounts |
| AFI Bulgaria (AFI Europe N.V.) | Public company | Homebuilder | Sofia, Bulgaria | 486 apartments for sale (Lagera Tulip, Sofia) |
| AFI Development | Developer | Commercial landlord | Moscow, Russia | 35 projects, 3.6M+ m² portfolio (2M m² completed, 1.6M m² in construction/design) in Moscow, Moscow Oblast and Stavropol Krai |
| AFI Europe | Private company | Building owner | Bucharest, Romania | 38,703 m² built area |
| AFI Europe Romania (AFI Europe group) | Private company | Building owner | Bucharest, Romania | 90,000 m² GLA (after the 2017 extension) |
| AFI Europe Romania (AFI Europe group) | Private company | Commercial landlord | Bucharest, Romania | AFI Cotroceni, AFI Ploiești and five AFI Park office buildings valued at €735m (30 Sept 2017) |
| Aflac | Public company | Commercial landlord | Columbus, Georgia | $90,521,189 |
| Aflac Incorporated | Public company | Building owner | Columbus, Georgia | — |
| Aflac Incorporated | Public company | Landowner | Columbus, Georgia | two owned campuses; $90.5M assessed (2025) |
| Africa Israel Properties (HaYovel / Kiryat HaMemshala tower) | Public company | Commercial landlord | Tel Aviv-Yafo, Israel | 110,000 m² tower at Kaplan and Begin (2004 build) |
| Agellan Warrenville LP | Private company | Commercial landlord | Naperville, Illinois | 2 office parcels, $18.6M assessed |
| Agence pour l'Aménagement de la Vallée du Bouregreg (AAVB) | Government | Landowner | Rabat, Morocco | 64.5 ha owned on the left (Rabat) bank plus 10 ha bought in Salé; 6,000 ha planning perimeter (as of the 2015 financial year) |
| Agencia Estatal de Vivienda (AEVIVIENDA) | Government | Homebuilder | La Paz, Bolivia | Apartments advertised from Bs 243,600 (El Alto, Zona Mercedario) and from US$33,630 (Mecapaca) |
| Agencja Mienia Wojskowego (AMW) | Government | Landowner | Warsaw, Poland | 1,809 land properties, 2,965.2339 ha nationally (31 Dec 2024) |
| AgFirst Farm Credit Bank | Institution | Commercial landlord | Columbia, South Carolina | 303,156 sq ft, $26.5M (1901 Main St); 7 parcels county-wide |
| Agnico Eagle Mines Limited | Public company | Building owner | Val-d'Or, Quebec | — |
| Agree Realty Corp. (Agree Limited Partnership) | REIT | Commercial landlord | Worcester, Massachusetts | 1 record, $64.8M (Lincoln Plaza, 525 Lincoln St) |
| Agree Realty Corporation | REIT | Commercial landlord | Fayetteville, North Carolina | 3 parcels, $6.8M |
| Agree Realty Corporation | REIT | Commercial landlord | Wichita, Kansas | 15 parcels, $29.7M appraised |
| Agricultural landholders (not established) | Private company | Landowner | Trois-Rivières, Quebec | 326 units over 5,794 ha |
| Agriculture and Agri-Food Canada | Government | Landowner | Lethbridge, Alberta | 68.25 ha (169 acres) — 4.20 ha Crown-owned, 64.05 ha under lease or licence |
| Agriculture and Agri-Food Canada | Government | Landowner | Swift Current, Saskatchewan | 896.7799 ha, 67 buildings, 21,549.19 m² — in the RM, not the city |
| Agriculture and Agri-Food Canada (the Crown in right of Canada) | Government | Building owner | Summerland, British Columbia | 16,562 sq m across 22 buildings |
| Agriculture and Agri-Food Canada (the Crown in right of Canada) | Government | Landowner | Summerland, British Columbia | 151.0 ha, 22 buildings, 16,562 sq m |
| Agrisal | Private company | Building owner | San Salvador, El Salvador | — |
| Agrisal | Private company | Commercial landlord | San Salvador, El Salvador | World Trade Center San Salvador, Torre Futura, Torre Quattro, Plaza Futura, Hilton and Holiday Inn San Salvador; Plaza Mundo malls (Soyapango, Apopa, Usulután, Ahuachapán) |
| Agrisal | Private company | Homebuilder | San Salvador, El Salvador | WTC San Salvador residential tower: 17 levels, 101 apartments (announced 2023) |
| AH Realty Trust (Armada Hoffler) - apartments | REIT | Homebuilder | Virginia Beach, Virginia | 759 units in 2025, 131 after May 2026 |
| AH Realty Trust (formerly Armada Hoffler Properties) | REIT | Commercial landlord | Baltimore, Maryland | 1,043,339 sq ft office |
| AH Realty Trust, Inc. (formerly Armada Hoffler Properties) | REIT | Building owner | Virginia Beach, Virginia | 298,353 sq ft net rentable (10-K) |
| AH Realty Trust, Inc. (formerly Armada Hoffler Properties) | REIT | Commercial landlord | Virginia Beach, Virginia | 1,954,816 sq ft (807,517 office + 1,147,299 retail) |
| AHDRM (the Dolmen REIT manager) (developmental REITs) | Public company | Homebuilder | Karachi, Sindh, Pakistan | Silk Islamic Development REIT: 60 acres, Surjani, indicative project size PKR 126 bn; Silk World Islamic REIT: 91 acres, Surjani, PKR 6.16 bn |
| AiMHi — Prince George Association for Community Living | Institution | Landowner | Prince George, British Columbia | fourteen exempt parcels listed individually, roughly $65,000 of municipal tax foregone in 2025 |
| AIR Communities | Private company | Commercial landlord | Alexandria, Virginia | $418.3M (0.84%) |
| AIR Communities entities (Park Towne Place, Chestnut Hall) | Private company | Commercial landlord | Philadelphia, Pennsylvania | 3 parcels, 2,139,453 sq ft, $406.6M |
| Airports Authority of India | Government | Landowner | Mumbai, Maharashtra, India | CSMIA, 1,900 acres (MIAL's figure) |
| Airports Authority of India (land); operated by Mumbai International Airport Ltd (Adani Airport Holdings 74%, AAI the rest) | Government | Building owner | Mumbai, Maharashtra, India | 1,900 acres (as MIAL states it) |
| Airports Authority of Jamaica | Government | Building owner | Kingston, Jamaica | — |
| Airports Authority of Jamaica (AAJ) | Government | Landowner | Kingston, Jamaica | Owns the Norman Manley International Airport concession assets; 25-year concession to PAC Kingston Airport Limited from 10 Oct 2019 |
| Airports Corporation of Vietnam (ACV, Tổng công ty Cảng hàng không Việt Nam – CTCP), 95.4% state-owned; airfield shared with the People's Army | Government | Building owner | Ho Chi Minh City (Saigon), Vietnam | — |
| Airports Corporation of Vietnam (ACV) — 95.4% state-owned | Government | Landowner | Ho Chi Minh City (Saigon), Vietnam | Tân Sơn Nhất civil airport incl. Terminal 3 (budget VND 10,986bn, opened Apr 2025) |
| Airtight V LLC | Private company | Commercial landlord | Manchester, New Hampshire | 21 parcels |
| AISIN Canada, Inc. | Public company | Commercial landlord | Stratford, Ontario | 135,000 sq ft of new plant and office |
| AISIN Canada, Inc. (AISIN Corporation) | Public company | Building owner | Stratford, Ontario | 135,000 sq ft of new space, doubling the plant |
| AISIN Canada, Inc. (AISIN Corporation) | Public company | Landowner | Stratford, Ontario | plant and office doubled; 135,000 sq ft of new space |
| AJIA Canadian Building Systems Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 37302, in good standing |
| Ajuntament de Barcelona (municipal public housing) | Government | Homebuilder | Barcelona, Spain | 2,000 public homes handed over this mandate; 5,000 under construction targeted |
| Akademiska Hus AB (Swedish State) | Government | Landowner | Stockholm, Sweden | c. 3.36 million m2 nationally; market value SEK 117.6 billion (Q2 2026) |
| Akron Chapel Hill DE LLC | Private company | Building owner | Akron, Ohio | — |
| Akron Children's Hospital (Children's Hospital Medical Center of Akron) | Institution | Landowner | Akron, Ohio | 20 parcels, $462.0M |
| Akron Metropolitan Housing Authority | Government | Landowner | Akron, Ohio | 812 parcels, $181.8M; about 195 stated acres |
| Akron Public Schools (Board of Education of the Akron City School District) | Government | Landowner | Akron, Ohio | 202 parcels, $554.8M; about 341 stated acres |
| Akron Regional Hospital LLC | Private company | Building owner | Akron, Ohio | — |
| Akron Regional Hospital LLC | Private company | Commercial landlord | Akron, Ohio | 86 parcels, $104.6M |
| Akron Romig Road LLC (tax bill c/o Amazon property tax, AKC1) | Public company | Building owner | Akron, Ohio | — |
| Akropolis Group | Private company | Building owner | Vilnius, Lithuania | — |
| Akropolis Group | Private company | Commercial landlord | Vilnius, Lithuania | 5 shopping centres in Lithuania and Latvia (incl. Akropolis Vilnius); H1 2026 consolidated revenue EUR 81.6M, rental income EUR 59.9M |
| Akropolis Group, UAB (sole shareholder UAB Vilniaus Prekyba) | Private company | Commercial landlord | Riga, Latvia | 142,814 m² GLA in two Riga malls; fair value EUR 435.3M (31 Dec 2025) |
| Al-Farabi Kazakh National University | Institution | Building owner | Almaty, Kazakhstan | 100 ha campus; 13 teaching buildings totalling 165,000 m2 |
| Al-Farabi Kazakh National University | Institution | Landowner | Almaty, Kazakhstan | 100 ha campus; 165,000 m2 in 13 teaching buildings |
| Al-Futtaim Real Estate | Family / private | Homebuilder | Cairo, Egypt | Cairo Festival City: 3M m² master plan with villas and apartments |
| Al-Futtaim Real Estate (Al-Futtaim Group, Dubai) | Family / private | Building owner | Cairo, Egypt | 3 million m² (700 acres) master plan |
| Al-Futtaim Real Estate (Al-Futtaim Group, Dubai) | Family / private | Commercial landlord | Cairo, Egypt | 750,000 m² GLA across four malls incl. Cairo Festival City Mall (95% occupied) |
| Alabama A&M University and affiliates | Government | Landowner | Huntsville, Alabama | 12 parcels |
| Alabama Area Rental Properties LLC | Private company | Homebuilder | Birmingham, Alabama | 211 parcels |
| Alabama Power Company | Public company | Landowner | Birmingham, Alabama | 211 parcels, about 1,042 acres, $471M appraised |
| Alabama Power Company | Public company | Landowner | Mobile, Alabama | 121 parcels, about 335 acres |
| Alabama Power Company | Public company | Landowner | Montgomery, Alabama | 61 parcels, 272 acres, $38.0M |
| Alabama Space Science Exhibit Commission | Government | Landowner | Huntsville, Alabama | 2 parcels, 400 acres, $23.4M appraised |
| Alabama Space Science Exhibit Commission (roll: 'Alabama Space Science Exhibit Finance') | Government | Building owner | Huntsville, Alabama | 18,404 sq ft main building (roll living area) |
| Alabama State Port Authority | Government | Building owner | Mobile, Alabama | 1,433 acres in the city (county layer) |
| Alabama State Port Authority | Government | Landowner | Mobile, Alabama | 106 parcels, about 1,433 acres |
| Alachua County | Government | Landowner | Gainesville, Florida | 59 parcels, 755 acres, $171.9M |
| Alameda County Water District | Government | Landowner | Fremont, California | Quarry Lakes recharge basins (471-acre park, jointly acquired) |
| Alamo Cement Co II Ltd | Private company | Landowner | San Antonio, Texas | 7 accounts, 1,835 acres |
| Alaska Housing Finance Corporation | Government | Landowner | Anchorage, Alaska | 112 parcels, 416 living units, $94.7M |
| Alaska Railroad Corporation | Government | Landowner | Anchorage, Alaska | 19 parcels, 211 acres, $24.4M |
| Albertsons Companies (United Supermarkets LLC) | Public company | Commercial landlord | Lubbock, Texas | 16 accounts, about 164 acres, $85.9M |
| Albertsons Companies, Inc. | Public company | Building owner | Boise, Idaho | approx. 250,000 sq ft (10-K) |
| Albrecht Incorporated | Private company | Commercial landlord | Akron, Ohio | 48 parcels, $45.3M |
| Albuquerque Bernalillo County Water Utility Authority | Government | Landowner | Albuquerque, New Mexico | 123 accounts, about 485 acres |
| Albuquerque Hotel Investments Capital LLC | Private company | Building owner | Albuquerque, New Mexico | — |
| Albuquerque Plaza Office Investment LLC | Private company | Building owner | Albuquerque, New Mexico | 358,196 sq ft |
| Albuquerque Public Schools (Board of Education) | Government | Landowner | Albuquerque, New Mexico | 236 accounts, about 2,128 acres |
| Albwardy Investment (Dubai), through its Zimbabwean vehicle ASB Hospitality | Private company | Building owner | Harare, Zimbabwe | — |
| Alcaldía de Caracas (Municipio Libertador) | Government | Landowner | Caracas, Venezuela | 220 homes bought on the secondary market and titled to sheltered families (announced 4 Jan 2026) |
| Alcaldía de Caracas (Municipio Libertador) — Plan Refugio Cero | Government | Homebuilder | Caracas, Venezuela | 220 homes bought and titled (Jan 2026) |
| Alcaldía Municipal del Distrito Central (AMDC) | Government | Landowner | Tegucigalpa, Honduras | 11,558.38 manzanas of ejidos (≈8,080 ha); 10,598.38 mz in Comayagüela, 960 mz in Tegucigalpa; 207 barrios, colonias and aldeas |
| Alcaldía Municipal del Distrito Central (AMDC) — Villa Solidaridad | Government | Homebuilder | Tegucigalpa, Honduras | ≈180 homes planned; investment ≈L140 million; 23% built by Sep 2025 |
| Alcoa Corporation | Public company | Building owner | Baie-Comeau, Quebec | 727.87 ha site (7,278,695.3 m² of land) |
| Alcoa Corporation | Public company | Landowner | Baie-Comeau, Quebec | 727.87 ha, $212,600,300 assessed |
| Aldar Investment Properties (Aldar Properties PJSC) | Public company | Building owner | Abu Dhabi, United Arab Emirates | 180,000 sqm net leasable area |
| Aldar Properties PJSC | Public company | Homebuilder | Abu Dhabi, United Arab Emirates | UAE sales AED 35.5bn in 2025; UAE backlog AED 61.0bn |
| Aldar Properties PJSC (Aldar Investment) | Public company | Building owner | Abu Dhabi, United Arab Emirates | — |
| Aldar Properties PJSC (Aldar Investment) | Public company | Commercial landlord | Abu Dhabi, United Arab Emirates | AED 49bn AUM; 7 malls, 520K+ sqm GLA; 11,000+ homes to let |
| Aldar Properties PJSC (Aldar–Mubadala retail joint venture, 75:25) | Public company | Building owner | Abu Dhabi, United Arab Emirates | — |
| Aldar–Mubadala joint venture (established 2024) | Sovereign fund | Building owner | Abu Dhabi, United Arab Emirates | 47,000+ sqm Grade A commercial space |
| Aldar–Mubadala retail joint venture (75:25), consolidated by Aldar Properties PJSC | Public company | Building owner | Abu Dhabi, United Arab Emirates | — |
| ALER Milano (Azienda Lombarda per l'Edilizia Residenziale, Regione Lombardia's housing body) | Government | Landowner | Milan, Italy | 42,245 units in the Comune di Milano of 70,057 overall |
| Alexander & Baldwin Inc (ABP entities) | REIT | Commercial landlord | Honolulu, Hawaii | 2,798,000 sq ft GLA on Oʻahu (10-K); 58 ABP parcels, $720.1M (roll) |
| Alexandria City School Board | Government | Landowner | Alexandria, Virginia | 6 parcels, $55.1M, 12.0 acres |
| Alexandria Hospital (Inova) | Institution | Building owner | Alexandria, Virginia | 27.6-acre parcel |
| Alexandria Real Estate Equities | REIT | Commercial landlord | Boston, Massachusetts | 1.91M RSF operating (Fenway 1,452,183; Seaport 459,395) |
| Alexandria Real Estate Equities | REIT | Building owner | Palo Alto, California | 705,787 RSF in 9 properties |
| Alexandria Real Estate Equities | REIT | Commercial landlord | Palo Alto, California | 1,306,964 RSF in 19 properties (sum of four Palo Alto groups in the 10-K) |
| Alexandria Real Estate Equities | REIT | Building owner | San Diego, California | 2,204,221 RSF incl. 893,525 under development |
| Alexandria Real Estate Equities | REIT | Commercial landlord | San Diego, California | 7.07M RSF, 59 properties |
| Alexandria Real Estate Equities | REIT | Commercial landlord | Seattle, Washington | 1,812,831 RSF in Seattle submarkets |
| Alexandria Real Estate Equities (exited) | REIT | Commercial landlord | Carlsbad-Oceanside, California | 182,276 RSF sold Dec 2025 |
| Alexandria Redevelopment and Housing Authority (ARHA) | Government | Landowner | Alexandria, Virginia | 97 parcels, $238.0M, 31.3 acres |
| Alfa (Alfa Mutual Insurance Company and Alfa Properties) | Private company | Commercial landlord | Montgomery, Alabama | 28 parcels, 184 acres, $73.7M |
| Algoma Central Properties Inc. | Public company | Landowner | Sault Ste. Marie, Ontario | former owner of Station Mall for nearly 50 years; now its mortgagee |
| Algoma Central Properties Inc. (Algoma Central Corporation, TSX: ALC) | Public company | Commercial landlord | Sault Ste. Marie, Ontario | lone secured creditor on Station Mall; vendor and former owner of 50 years |
| Algoma Steel Inc. (Algoma Steel Group Inc., TSX/Nasdaq: ASTL) | Public company | Building owner | Sault Ste. Marie, Ontario | 686 hectares (about 1,695 acres) |
| Algoma Steel Inc. (Algoma Steel Group Inc., TSX/Nasdaq: ASTL) | Public company | Landowner | Sault Ste. Marie, Ontario | 686 hectares (about 1,695 acres) |
| Algoma Steel Inc. (Algoma Steel Group Inc.) | Public company | Commercial landlord | Sault Ste. Marie, Ontario | 686 hectares |
| Algra Bros Developments Ltd. | Family / private | Homebuilder | Abbotsford, British Columbia | Timberlane Phase II on Sumas Mountain and Aston Row, 46 rowhomes in Midtown |
| Algra Bros Developments Ltd. | Family / private | Homebuilder | Chilliwack, British Columbia | District 1881 downtown and Brixton Station in Garrison Crossing |
| Aligned Data Centers (Glendale) PropCo LLC | Private company | Building owner | Glendale, Arizona | 99 acres (roll land-area field); built 2024 |
| Aligned Data Centers and DataBank | Private company | Commercial landlord | Plano, Texas | 4 accounts, about 1.04M sq ft, $531.1M |
| Aligned Data Centers Continuum PropCo LLC and Aligned Data Centers Chandler PropCo LLC | Private company | Building owner | Chandler, Arizona | 456,132 sq ft on the 2501 S Price parcel (Commercial Master); 72 acres across five parcels |
| Aligned Energy Data Centers propcos | Private company | Commercial landlord | Leesburg-Ashburn, Virginia | 4 parcels, 25.8 ac, $1,490.8M |
| Alinea Group Holdings Inc. | Family / private | Building owner | Burlington, Ontario | — |
| Alinea Group Holdings Inc. (formerly The Paletta Group of Companies) | Family / private | Commercial landlord | Burlington, Ontario | more than 1 million sq ft tenanted, plus 122 + 252 acres and Bronte Creek Meadows |
| Alinea Group Holdings Inc. / Alinea Land Corporation | Family / private | Landowner | Burlington, Ontario | self-described largest private-sector land owner in the Burlington area |
| All builders — City of Minsk (plan) | Government | Homebuilder | Minsk, Belarus | 710 thousand m² planned for 2025 (662.5 thousand m² the year before) |
| All builders — City of Zagreb | Government | Homebuilder | Zagreb, Croatia | 3,934 dwellings completed in 2024 (2,945 in 2023) |
| All builders (Census Building Permits Survey) | Private company | Homebuilder | Orange, California | 232 units 2024; 70 units 2025 |
| All builders (Census Building Permits Survey) | Not established | Homebuilder | Santa Monica, California | 460 units in 120 buildings |
| All builders (Census permit totals) | Institution | Homebuilder | Milpitas, California | 201 (2021), 221 (2022), 408 (2023), 77 (2024), 228 (2025) units |
| All builders (Census permits) | Private company | Homebuilder | Newport News, Virginia | 50 single-family + 72 multi-family units (2025) |
| All builders (Census permits) | Private company | Homebuilder | Norfolk, Virginia | 143 single-family + 9 units in 5+ buildings (2025) |
| All builders, City of Ann Arbor (Census permits) | Institution | Homebuilder | Ann Arbor, Michigan | 557 units permitted in 2025 (48 single-family, 4 in duplexes, 505 in 5+ unit buildings) |
| All builders, single-family (Census permits) | Private company | Homebuilder | Chesapeake, Virginia | 551 units in 2025 |
| All builders, single-family (Census permits) | Private company | Homebuilder | Virginia Beach, Virginia | 266 units in 2025 |
| All Children's Hospital, Inc. | Institution | Building owner | St. Petersburg, Florida | 725,000 sq ft building area; 6.1 acres (roll) |
| All permit holders (Census Bureau count) | Private company | Homebuilder | Walnut Creek, California | 15 single-family units permitted in 2025; 24 in 2024; 15 in 2023; 0 multi-unit |
| All private developers (RVD) | Developer | Homebuilder | Hong Kong | 18,448 private domestic units completed, 2025 |
| All private developers (URA) | Developer | Homebuilder | Singapore | 2,141 units sold, 2Q 2026 |
| Allen County (Board of Commissioners; Building Corporation; Coliseum Building Corporation) | Government | Landowner | Fort Wayne, Indiana | 124 parcels, about 540 acres |
| Allen County Memorial Coliseum Building Corporation (building parcel); Board of Commissioners of the County of Allen (grounds) | Government | Building owner | Fort Wayne, Indiana | — |
| Allen Development Group | Private company | Homebuilder | Columbus, Georgia | 70 permits (Mar 2016 - Mar 2018) |
| Allen University | Institution | Landowner | Columbia, South Carolina | 30 parcels, $35.9M in the city |
| ALLETE Inc. (Minnesota Power) | Public company | Landowner | Duluth, Minnesota | 222 parcels, 406.7 acres, $105.8M estimated, $3.22M net tax |
| Allgemeine Baugenossenschaft Zürich (ABZ) | Institution | Homebuilder | Zürich, Switzerland | 204 (Koch-Areal B, 2023) + 174 (Hardturm, 2028) + share of 220 |
| Alliance Group | Private company | Homebuilder | Tbilisi, Georgia | Alliance Highline 1 (141 m, 42 floors) and 2 (117 m, 35 floors), 2023 |
| Alliance Realty Partners, LLC (Frontera Ridge Apartments) | Developer | Homebuilder | Round Rock, Texas | $15M site and building works |
| AllianceBernstein | Institution | Building owner | San Diego, California | ~700K sq ft office + ~300K sq ft retail planned (Bisnow) |
| AllianceTexas entities (mailed to 9800 Hillwood Pkwy Suite 300) | Developer | Landowner | Fort Worth, Texas | 268 accounts, about 1,916 acres |
| Allianz and TH Real Estate (now Nuveen) — 50:50 joint venture | Institution | Building owner | Helsinki, Finland | — |
| Allianz group (Allianz S.p.A.; PIMCO Prime Real Estate, formerly Allianz Real Estate) | Public company | Commercial landlord | Milan, Italy | Torre Allianz; Corso Italia 23; Via Armorari 10,806 m² (EUR 140M, 2020); Porta Nuova 17,600 m² (2021) |
| Allianz S.p.A. (Allianz Italia) | Public company | Building owner | Milan, Italy | — |
| Allied Properties Real Estate Investment Trust | REIT | Building owner | Kitchener, Ontario | 331,847 sq ft (306,038 office + 25,809 retail) |
| Allied Properties Real Estate Investment Trust | REIT | Landowner | Kitchener, Ontario | 708,490 sq ft built, 1,041,674 sq ft of total potential GLA |
| Allied Properties Real Estate Investment Trust | REIT | Commercial landlord | Kitchener, Ontario | 708,490 sq ft across six buildings |
| Allied Properties Real Estate Investment Trust | REIT | Building owner | Montreal, Quebec | 316,097 sq ft GLA (Allied); 29,754 m² floor area (roll) |
| Allied Properties REIT | REIT | Commercial landlord | Calgary, Alberta | $2,895k Calgary NOI, Q2 2026 |
| Allied Properties REIT | REIT | Commercial landlord | Montreal, Quebec | 5,843,884 sq ft in Montréal |
| Allied Properties REIT | REIT | Commercial landlord | Toronto, Ontario | 5.2M sq ft, 82 properties in Toronto |
| Allied Properties REIT / Perimeter Development Corporation joint arrangement | REIT | Building owner | Kitchener, Ontario | 260,157 sq ft across three buildings |
| Allstad AS (formerly Opplysningsvesenets fond) | Government | Landowner | Oslo, Norway | Property in c. 300 municipalities; 877,000 ha of forest and uncultivated land; c. 5,900 ground leases (end-2023) — national |
| Alpine Bank | Private company | Commercial landlord | Grand Junction, Colorado | 114 commercial condo units at 435 Rood Ave; 122 parcels county-wide, $15.7M |
| Alstom | Public company | Building owner | Thunder Bay, Ontario | 553,000 sq ft (51,400 m2) |
| Alstom | Public company | Landowner | Thunder Bay, Ontario | 553,000 sq ft plant |
| Altitude Prop Co LLC | Private company | Building owner | Port St. Lucie, Florida | 335,716 sq ft; 96.5 acres (roll) |
| Altos Pedregales S.A. | Private company | Homebuilder | Montevideo, Uruguay | 576 units, 1 project (2026) |
| Aluminerie Alouette Inc. | Private company | Building owner | Sept-Îles, Quebec | — |
| Aluminerie Alouette Inc. | Private company | Landowner | Sept-Îles, Quebec | The smelter at 400 chemin de la Pointe-Noire |
| Alvarez Construction Co., LLC | Private company | Homebuilder | Baton Rouge, Louisiana | 179 permits, $43.5M declared value |
| Alvord Unified School District | Government | Landowner | Riverside, California | 1,898 employees (rank 6 employer) |
| AM (Koninklijke BAM Groep) — Bajes Kwartier | Public company | Homebuilder | Amsterdam, Netherlands | c. 1,350 homes planned on the former Bijlmerbajes site |
| Amacon | Private company | Homebuilder | Mississauga, Ontario | 2,636 |
| AMAFCA (Albuquerque Metropolitan Arroyo Flood Control Authority) | Government | Landowner | Albuquerque, New Mexico | 154 accounts, about 929 acres |
| Amarillo College (Amarillo Junior College District) | Institution | Landowner | Amarillo, Texas | 377 accounts, about 1,444 acres |
| Amarillo Economic Development Corporation | Government | Landowner | Amarillo, Texas | 20 accounts, about 698 acres |
| Amarillo ISD | Government | Landowner | Amarillo, Texas | 151 accounts, about 841 acres |
| Amarilo | Private company | Homebuilder | Bogotá, Colombia | 150+ active projects in 18 cities and municipalities |
| Amazon (Akron Romig Road LLC; Amazon.com Services LLC) | Public company | Commercial landlord | Akron, Ohio | 15 parcels, $189.9M |
| Amazon (Amazon.com Services LLC) | Public company | Commercial landlord | Colorado Springs, Colorado | 4 parcels, 3.59M sq ft, $212.2M (roll) |
| Amazon Com Services Inc | Public company | Commercial landlord | San Bernardino, California | $380.2M taxable (rank 2) |
| Amazon Data Services, Inc. | Public company | Building owner | Clinton, Mississippi | 721,628 sq ft base area (roll); 42.38 acres |
| Amazon.com | Public company | Building owner | Seattle, Washington | 1,531,995 sq ft gross (Assessor) |
| Amazon.com | Public company | Landowner | Seattle, Washington | 37 parcels, 16 acres, $1.83B |
| Amazon.com | Public company | Commercial landlord | Seattle, Washington | 37 parcels, $1.83B appraised |
| Amazon.com Services Inc | Public company | Landowner | Stockton, California | Listed in the FY2024 taxpayer table with no value shown; largest employer (6,040) |
| Amazon.com Services LLC | Public company | Building owner | Daytona Beach, Florida | 111.0 acres; 2,614,209 sq ft building area (roll) |
| Amazon.com Services LLC | Public company | Landowner | Daytona Beach, Florida | 1 parcel, 111 acres, $253.1M |
| Amazon.com Services LLC | Public company | Commercial landlord | Eugene, Oregon | 1 lot, 84.6 acres (Light-Medium Industrial) |
| Amazon.com Services LLC | Public company | Commercial landlord | Little Rock, Arkansas | 2 parcels, 105.7 acres |
| Amazon.com Services LLC | Public company | Commercial landlord | Roanoke, Virginia | 5 parcels, 51.6 acres, $20.2M |
| Amazon.com Services, Inc | Public company | Commercial landlord | Waco, Texas | $282.6M (1.74% of the roll) |
| Amazon.com, Inc. | Public company | Commercial landlord | Arlington, Virginia | 2.1M sq ft HQ2 (owner-occupied) |
| Amber Creek LLC | Private company | Homebuilder | Garland, Texas | 64 accounts |
| AMCAL | Private company | Homebuilder | Hayward, California | 206 apartments (Cadence, 2017) |
| Amelia District / Hialeah Marketstation LLCs (16400 NW 59 Ave, Miami Lakes) | Developer | Homebuilder | Hialeah, Florida | about 1,090 units across 43 parcels |
| American Assets Trust | REIT | Commercial landlord | Portland, Oregon | 975,139 sq ft in 3 Oregon properties, plus 657 apartments |
| American Battlefield Trust | Institution | Landowner | Williamsburg, Virginia | 1 parcel, 19.7 acres (2024) |
| American Campus Communities | Private company | Commercial landlord | Tallahassee, Florida | 4 FSU properties, 3,666 beds (2021); 5 'ACC OP' parcels, $168.4M on the 2026 roll |
| American Campus Communities (Blackstone affiliates) | Private equity | Commercial landlord | Lubbock, Texas | 6 accounts, about 56 acres, $164.3M |
| American Family Insurance | Private company | Commercial landlord | Madison, Wisconsin | 15 parcels, $123.7M (2026 roll) |
| American Healthcare REIT (GAHC4 Grand Junction CO MOB LLC) | REIT | Commercial landlord | Grand Junction, Colorado | 1 parcel, 90,528 sq ft, $31.5M |
| American Homes 4 Rent | REIT | Commercial landlord | Arlington, Texas | 215 houses, $60.3M |
| American Homes 4 Rent | REIT | Commercial landlord | Boise, Idaho | 1,107 single-family rental homes (Boise metro market) |
| American Homes 4 Rent | REIT | Commercial landlord | Charlotte, North Carolina | 4,237 single-family homes (Charlotte market) |
| American Homes 4 Rent | REIT | Commercial landlord | Columbus, Ohio | 2,251 single-family homes (Columbus market) |
| American Homes 4 Rent | REIT | Commercial landlord | Denver, Colorado | 886 homes, $297.5M gross (Denver market) |
| American Homes 4 Rent | REIT | Commercial landlord | Indianapolis, Indiana | 2,993 single-family homes (Indianapolis market) |
| American Homes 4 Rent | REIT | Commercial landlord | Memphis, Tennessee | 18 parcels |
| American Homes 4 Rent | REIT | Commercial landlord | Mesa, Arizona | 255 houses, $91.0M |
| American Homes 4 Rent | REIT | Commercial landlord | Oklahoma City, Oklahoma | 66 houses in OKC's Oklahoma County part; 473 homes in the Oklahoma City market |
| American Homes 4 Rent | REIT | Commercial landlord | Raleigh, North Carolina | 2,147 single-family homes (Raleigh market) |
| American Homes 4 Rent | REIT | Commercial landlord | Rockford, Illinois | 3 homes in the city; 20 parcels county-wide |
| American Homes 4 Rent | REIT | Commercial landlord | San Antonio, Texas | 1,105 single-family homes |
| American Homes 4 Rent | REIT | Commercial landlord | Tulsa, Oklahoma | 22 houses, $6.8M market value |
| American Homes 4 Rent (AH4R Properties LLC, AH4R Properties Two LLC, American Homes 4 Rent Properties Eight LLC, AMH 2015-1 Borrower LP) | REIT | Commercial landlord | Savannah, Georgia | 154 houses in the city, $50.1M; 1,024 homes in the Savannah/Hilton Head market (10-K) |
| American Homes 4 Rent (AMH entities) | Private company | Commercial landlord | North Charleston, South Carolina | 60 houses |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Clarksville, Tennessee | 94 houses in the city, $27.4M appraised (104 county-wide) |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Colorado Springs, Colorado | 194 homes, $88.8M gross (Colorado Springs market) |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Durham, North Carolina | 207 single-family houses, $77.1M |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Fort Worth, Texas | 870 accounts |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Greensboro, North Carolina | 264 houses, $54.0M |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Jacksonville, Florida | 3,382 homes |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Knoxville, Tennessee | 439 single-family homes, Knoxville market; gross carrying amount $107.6M |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Murfreesboro, Tennessee | 728 homes in the city ($319.7M appraised); 1,228 county-wide |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Orlando, Florida | 2,227 homes |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Phoenix, Arizona | 3,282 homes |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Southaven, Mississippi | 83 houses, $16.5M appraised |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Tampa, Florida | 3,057 homes |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Tucson, Arizona | 861 homes |
| American Homes 4 Rent (AMH) | REIT | Commercial landlord | Winston-Salem, North Carolina | 565 houses, 946,895 sq ft, $159.4M |
| American Lebanese Syrian Associated Charities (ALSAC) and St. Jude | Institution | Landowner | Memphis, Tennessee | 107 parcels, about 149 acres |
| American Patriots Real Estate LLC | Private company | Homebuilder | Springfield, Massachusetts | 7 two-family records (14 units), built 2016–2019 |
| American Sugar Refining, Inc. | Private company | Building owner | Yonkers, New York | — |
| American United Life Insurance Company | Private company | Building owner | Indianapolis, Indiana | 899,382 sq ft (CMBS comparable lease table) |
| American-Amicable Life Insurance Company of Texas | Private company | Building owner | Waco, Texas | — |
| Americold Real Estate LP | REIT | Commercial landlord | Green Bay, Wisconsin | 2 parcels, $11.6M |
| Americold Realty Trust | REIT | Commercial landlord | Modesto, California | 6 buildings; $30.0M gross |
| Americold Realty Trust | REIT | Commercial landlord | Salinas, California | 5 buildings; $30.3M gross |
| Ameritas Life Insurance Corp. | Private company | Building owner | Lincoln, Nebraska | 0.53 acre site (roll) |
| Amerock LLC | Private company | Building owner | Rockford, Illinois | — |
| AMF Fastigheter | Pension fund | Commercial landlord | Stockholm, Sweden | 283,000 m2 in Stockholm CBD (incl. areas co-owned with AP7) |
| AMG Construction Entrepreneur Général inc. | Private company | Homebuilder | Sainte-Adèle, Quebec | 2023 |
| Amico Housing | Family / private | Homebuilder | Windsor, Ontario | 144 |
| Amidar, the National Housing Company (State-owned) | Government | Landowner | Tel Aviv-Yafo, Israel | c. 41,000 public flats managed (national, 2013) |
| Amix Group | Private company | Building owner | Port Alberni, British Columbia | 44.97 acres |
| Amkin West Bay LLC | Private company | Building owner | Jacksonville, Florida | 956,201 sq ft leasable (Daily Record, 2014); 1,079,318 sq ft building area on the roll |
| Amot Investments and Gav-Yam (Bayside Land) partnership | Public company | Building owner | Tel Aviv-Yafo, Israel | 57,000 m² (Tower 1); 140,000 m² (Tower 2) |
| Amot Investments Ltd (controlled by Alony Hetz) and Gav-Yam (Bayside Land Corporation; controlled by Property and Building Corporation) | Public company | Commercial landlord | Tel Aviv-Yafo, Israel | ToHA: 57,000 m² Tower 1 + 140,000 m² Tower 2 |
| Amplify GR (Boston Square Together II) | Institution | Homebuilder | Grand Rapids, Michigan | 57 affordable rental units |
| Amtrak (National Railroad Passenger Corporation) | Government | Landowner | Philadelphia, Pennsylvania | 76 parcels, $84.9M |
| Amtrak; CSX Transportation, Inc. | Public company | Landowner | Springfield, Massachusetts | Amtrak 18 records, $9.7M, about 15 acres; CSX 1 record, $0.34M |
| Amway Hotel Corporation | Private company | Building owner | Grand Rapids, Michigan | — |
| Amway Hotel Corporation | Private company | Commercial landlord | Grand Rapids, Michigan | $49,940,301 |
| An affiliate of Namdar Realty Group | Private company | Building owner | Hayward, California | three parcels of about 61 acres (polygon estimate) |
| Anaheim Elementary School District | Government | Landowner | Anaheim, California | 23 schools; 14,000 students |
| Anaiah Builders LLC | Private company | Homebuilder | McAllen, Texas | 56 accounts |
| Anchorage School District (held in the Municipality's name) | Government | Landowner | Anchorage, Alaska | 86 parcels, 1,369 acres, $994.8M |
| Andrew Peller Limited (present on the road, absent from Naramata) | Public company | Landowner | Naramata, British Columbia | 0 licences with a Naramata address; 5 in the Okanagan |
| Andrew Peller Limited (through Canrim Packaging Ltd.) | Public company | Commercial landlord | Kelowna, British Columbia | 1 winery licence in Kelowna |
| Andrew Peller Limited (through Sandhill Vineyards Ltd.) | Public company | Commercial landlord | Penticton, British Columbia | 1 winery licence in Penticton, 5 in the Okanagan |
| Andrew Peller Ltd. | Public company | Building owner | Port Moody, British Columbia | — |
| Andrin Group (Andrin Whitby Country Lane Limited and Block Andrin Whitby Limited Partnership) | Private company | Homebuilder | Whitby, Ontario | 424 across two licences |
| Anheuser-Busch Companies | Public company | Landowner | St. Louis, Missouri | 65 parcels, about 163 acres, $15.2M |
| Anheuser-Busch Foundation and Anheuser-Busch companies | Public company | Landowner | Fort Collins, Colorado | 18 accounts, about 1,110 acres |
| Ann Arbor Housing Commission | Government | Landowner | Ann Arbor, Michigan | 19 named properties |
| Ann Arbor Housing Commission | Government | Homebuilder | Ann Arbor, Michigan | 19 named AAHC properties; Dunbar Tower tax-credit units 'owned by AAHC' |
| Antelope Valley Community College District | Government | Building owner | Lancaster, California | approx. 135 acres |
| Antelope Valley Community College District | Government | Landowner | Lancaster, California | approx. 135 acres |
| Antelope Valley Healthcare District | Government | Building owner | Lancaster, California | 390 licensed beds (CDPH, Sep 2026) |
| Antelope Valley Healthcare District | Government | Landowner | Lancaster, California | 390-bed hospital campus |
| Antelope Valley Union High School District | Government | Landowner | Lancaster, California | 8 comprehensive high schools across the valley |
| Anthem Cottonwood Developments Ltd | Private equity | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $810,949 |
| Anthem Properties | Private company | Building owner | Burnaby, British Columbia | over 450,000 sq ft of new retail and office at completion |
| Anthem Properties | Private company | Commercial landlord | Burnaby, British Columbia | 450,000+ sq ft of retail and office at Station Square |
| Anthem Properties | Private company | Homebuilder | Burnaby, British Columbia | 1,800 homes at Station Square |
| Anthem Properties | Private company | Homebuilder | Richmond, British Columbia | no Richmond unit count published |
| Anthem Properties | Private company | Homebuilder | Surrey, British Columbia | 1,800 homes planned at Station Square, Burnaby |
| Anthem Properties Group | Private company | Building owner | Chilliwack, British Columbia | 90,413 sq ft |
| Anthem Properties Group | Private company | Commercial landlord | Chilliwack, British Columbia | 90,413 sq ft on 5.21 acres at 46020 Yale Road |
| Anthem Properties Group | Private company | Commercial landlord | Langley, British Columbia | 233,000 sq ft developed at Langley Power Centre in 2002 — and sold in 2003 |
| Anthem Properties Group | Private company | Building owner | Nanaimo, British Columbia | 150,007 sq ft gross leasable |
| Anthem Properties Group | Private company | Commercial landlord | Nanaimo, British Columbia | 150,007 sq ft in Nanaimo; 12M sq ft of commercial space company-wide |
| Anthem Properties Group | Private company | Building owner | Prince George, British Columbia | 69,816 sq ft |
| Anthem Properties Group | Private company | Commercial landlord | Prince George, British Columbia | 69,816 sq ft in Prince George; 12M sq ft company-wide |
| Anthem Properties Group and Streamliner Properties | Developer | Building owner | Ottawa, Ontario | 30-acre site |
| Anthem Properties Group Ltd. | Private company | Commercial landlord | Westbank, British Columbia | Joint venture partner, Snyatan Shopping Centre, 94,000 sq ft |
| Antilooppi (Ilmarinen and AMF Tjänstepension) | Pension fund | Commercial landlord | Helsinki, Finland | office properties in Helsinki, Vantaa and Espoo (no total stated) |
| Apartment companies mailed to PO Box 12067, El Paso | Private company | Commercial landlord | El Paso, Texas | 100 accounts, about 274 acres |
| Apartment LLCs mailing to 3811 S Weller Ave, Springfield | Private company | Commercial landlord | Springfield, Missouri | 11 parcels, about 50 acres, $96.1M (plus Woodland Park Apts LLC, $32.2M) |
| Apartment owners | Private company | Commercial landlord | Lake Charles, Louisiana | Cottages at the Power Centre (132 parcels, 35.3 acres); Claire Gardens (66 parcels, 43.5 acres); Place Vendome Apt Homes LLC (46 parcels, 12.0 acres); Gates at McNeese LLC (22.4 acres); Nelson Pointe Apartment Homes (18.0 acres); Passco Watervue DST (17.1 acres) |
| Apartment owners from out of state | Private company | Commercial landlord | Davenport, Iowa | MIMG CLIII Candlelight LLC 29 parcels $26.8M; TWG Davenport LP $27.9M; The Reserve Davenport LLC $30.1M; MFR-XI Alexis, MFR-XII Jersey, MFR-XIV Kimberly LLCs $52.6M together |
| Apartment owners mailed to PO Box 771020, Memphis | Private company | Commercial landlord | Pensacola, Florida | 5 parcels, 741 units, $61.7M |
| Apartment owners mailing to Franktown, Colorado (LC Country Club B LLC, Hunters Ridge Property Owner LLC, Sunnydale Estates Property Owner B LLC, Miracle Manor Property Owner B LLC, Toledo Properties Owner B LLC) | Private company | Commercial landlord | Toledo, Ohio | 23 apartment parcels, $39.0M |
| Apartment owners: Conjunction Junction LLC; APR Grand Junction 2 and 3 LLC; Railyard at Rimrock LLC | Private company | Commercial landlord | Grand Junction, Colorado | 4 complexes, 820 units, $111.1M |
| Apartment owners: TG Warren Inc; Parkview Village Apartments; Regency Park Apartments MI LLC | Private company | Commercial landlord | Warren, Michigan | $34.6M, $32.4M and $22.7M |
| Aphria Diamond Inc. (51% Tilray Brands, Inc.; strategic venture with Double Diamond Farms) | Public company | Building owner | Leamington, Ontario | approximately 1,500,000 sq ft |
| APL – Administração do Porto de Lisboa, S.A. (State public domain) | Government | Landowner | Lisbon, Portugal | 273 km of riverfront in 11 municipalities; 31,600 ha of water |
| APN — Agencija za pravni promet i posredovanje nekretninama (State agency; POS subsidised-housing programme) | Government | Landowner | Zagreb, Croatia | 2,396 POS flats completed in Zagreb in three schemes: Špansko-Oranice 1,545 (2003–09), Zapruđe 519 (2016), Klara 332 (2015) |
| APN — POS programme (State) | Government | Homebuilder | Zagreb, Croatia | 2,396 flats in three Zagreb schemes (2003–2016) |
| Appalachian Power Company | Public company | Landowner | Roanoke, Virginia | 43 parcels, 42.0 acres, $12.9M |
| Apple 9 Hospitality Ownership Inc | Private company | Commercial landlord | Syracuse, New York | 1 parcel, $21.2M |
| Apple Hospitality REIT | REIT | Commercial landlord | Boise, Idaho | 1 hotel, 186 rooms (Hampton, Boise) |
| Apple Hospitality REIT | REIT | Commercial landlord | New Orleans, Louisiana | 1 hotel, 166 rooms |
| Apple Hospitality REIT | REIT | Commercial landlord | Santa Ana, California | 155 rooms (Courtyard Santa Ana) |
| Apple Hospitality REIT (Apple Hospitality Madison) | REIT | Building owner | Madison, Wisconsin | — |
| Apple Hospitality REIT, Inc. | REIT | Commercial landlord | Madison, Wisconsin | 2 hotels, 438 rooms in Madison (10-K) |
| Apple Hospitality REIT, Inc. | REIT | Commercial landlord | Overland Park, Kansas | 2 hotels, 230 rooms |
| Apple Inc | Public company | Landowner | Austin, Texas | 4 accounts, 232 acres |
| Applied Materials, Inc. | Public company | Building owner | Sunnyvale, California | 224,000 sq ft in four buildings (2012 lease) |
| Applied Materials, Inc. | Public company | Landowner | Sunnyvale, California | three properties bought 2019 for $113.6M, plus its Arques Technology Center |
| Applied Materials, Inc. | Public company | Commercial landlord | Sunnyvale, California | three Sunnyvale properties bought for $113.6M (2019), plus Building 81 (167,300 sq ft) |
| APT Hagerstown LLC | Private company | Commercial landlord | Hagerstown, Maryland | 3 accounts, 418 dwelling units, $33.4M assessed |
| Aquero Ltd and Aquero Management LLCs | Private company | Homebuilder | Laredo, Texas | 94 accounts |
| ARA Asset Management (Singapore-based; 싱가포르계 ARA자산운용) | Private equity | Building owner | Seoul, South Korea | — |
| Arab Republic of Egypt (antiquities authority, Ministry of Tourism and Antiquities) | Government | Building owner | Cairo, Egypt | building of 1901; 170,000+ items |
| Arab Republic of Egypt (Egyptian State; Supreme Council of Antiquities monument) | Government | Building owner | Cairo, Egypt | — |
| Arab Republic of Egypt (Government of Egypt) | Government | Building owner | Cairo, Egypt | 187 m tall |
| Aradei Capital | REIT | Commercial landlord | Rabat, Morocco | 35 assets, c. 506,000 m² GLA, MAD 8.5 billion investment property, 23 cities (31 Dec 2025, national) |
| Aragon Properties | Private company | Homebuilder | Victoria, British Columbia | no unit count published |
| Aragon Properties — Aragon (St Johns) Properties Ltd. and Aragon (Clarke) Properties Ltd. | Private company | Homebuilder | Port Moody, British Columbia | $391,260 of tax levied, 2024 |
| Arantine Hills Holdings LP | Developer | Building owner | Corona, California | $136.4M total JV assets (31 Dec 2019) |
| Arantine Hills Holdings LP (Bedford master-plan JV) | Developer | Landowner | Corona, California | $136.4M total assets (2019); $74.0M taxable value, rank 7 (FY2016) |
| Arawak Homes | Private company | Homebuilder | Nassau, The Bahamas | 47 homes in the first phase of Pinecrest (2022) |
| Arbi Farms, LLC (c/o Delaware North Companies Gaming & Entertainment) | Private company | Building owner | Nashua, New Hampshire | — |
| Arcades Development PLC (100% subsidiary of Real Estate Investments Zambia PLC) | REIT | Building owner | Lusaka, Zambia | 22,686 m² GLA (retail/office) |
| Arcadia Street Development LLC | Developer | Homebuilder | Paducah, Kentucky | 29 residential + 6 commercial parcels (10.3 acres) |
| ArcelorMittal | Public company | Building owner | Luxembourg City, Luxembourg | 89,000 m2 gross floor area (SCB) |
| Archbishop of Cincinnati (as trustee) | Institution | Landowner | Cincinnati, Ohio | 178 parcels, $172.9M |
| Archdiocese of Prague (Arcibiskupství pražské) | Institution | Landowner | Prague, Czech Republic | c. 27,000 ha of forest managed (mostly outside the city) |
| Archer-Daniels-Midland Co and Vantage Corn Processors LLC | Public company | Landowner | Cedar Rapids, Iowa | 25 parcels, 425.3 acres, $127.8M |
| Archi Group | Private company | Homebuilder | Tbilisi, Georgia | 1,568,653 m² completed; 1,238,468 m² under construction (55 completed, 31 ongoing projects) |
| Archi Group and INVIA (Downtown Tbilisi, planned) | Developer | Commercial landlord | Tbilisi, Georgia | Planned 46,500 m² retail, 42,000 m² office, 42,000 m² hotel on an 8 ha site |
| Arcidiocesi di Milano and its parishes (each parish a separate ente) | Institution | Landowner | Milan, Italy | 1,107 parishes, 172 in the Milano pastoral zone; IMU handled for 6,800 parish assets in 370 comuni |
| Arco Vara AS | Public company | Homebuilder | Tallinn, Estonia | 48 apartments sold in 2025 |
| Ardent Health (BSA Hospital, LLC and BSA entities) | Public company | Commercial landlord | Amarillo, Texas | 9 accounts, about 51 acres; 485 beds |
| Ardent Health (UT Health East Texas joint venture) | Public company | Building owner | Tyler, Texas | — |
| Ardent Health (UT Health East Texas JV subsidiaries, incl. Tyler Regional Hospital, LLC) | Public company | Landowner | Tyler, Texas | 8 hospitals and related facilities in the Tyler area (assets owned); No. 2 City taxpayer, $197.3M |
| Ardian (Real Estate) | Private equity | Commercial landlord | Paris, France | 60% of 3 prime retail buildings |
| Ardor RE Holdings LLC | Private company | Homebuilder | Bloomington, Minnesota | Apartment building, 2023, $48.9M |
| Ardstone (Ardstone Residential Income Fund) | Institution | Commercial landlord | Dublin (Dublin City Council area), Ireland | towards 3,000 residential units, €1.3bn GAV (Aug 2025) |
| Ardstone Residential Income Fund (Ardstone) | Institution | Building owner | Dublin (Dublin City Council area), Ireland | — |
| ARE Austrian Real Estate (federal, via BIG) | Government | Homebuilder | Vienna, Austria | EUR 397.9M project-development investment (2025) |
| ARE Austrian Real Estate GmbH (subsidiary of the federal BIG) | Government | Commercial landlord | Vienna, Austria | 590 properties; 1.9M m2 lettable; market value EUR 5 billion (2025, Austria-wide) |
| Area Housing Commission (housing authority) | Government | Landowner | Pensacola, Florida | 46 parcels, 32.1 acres, 315 units, $20.6M |
| AREIT RE WFC LLC (building); Allegiance Jacksonville LLC (land) | Private company | Building owner | Jacksonville, Florida | almost 900,000 sq ft (Daily Record); 886,509 sq ft building area on the roll |
| Arena Atlântida (purchaser from the State's Parque Expo 98, S.A.) | Private company | Building owner | Lisbon, Portugal | main hall up to 20,000 people (AdC) |
| Arena Management Holdings LLC | Private company | Building owner | Cincinnati, Ohio | — |
| Ares Industrial Real Estate Income Trust | REIT | Commercial landlord | Hialeah, Florida | 9 buildings in 3 Hialeah properties, $436.7M gross cost |
| Ares Industrial Real Estate Income Trust | REIT | Commercial landlord | Stockton, California | $121.7M gross, 5 buildings |
| Argent Ventures-addressed LLCs (44 South Broadway Owner LLC; WP Plaza Owner LLC) | Private company | Commercial landlord | White Plains, New York | $262.4M on 4 parcels |
| Argo SMI Camachee Cove LLC / Argo SMI Shipyard LLC (c/o AV Portfolio Holdco, Dallas) | Private company | Landowner | St. Augustine, Florida | 3 parcels, 198 acres, $10.1M |
| Argyle Developments GP Inc. | Developer | Homebuilder | Regina, Saskatchewan | 74 units / 10 permits / $17,300,000 |
| Argyle Developments Inc. | Family / private | Building owner | Halifax, Nova Scotia | one million sq ft |
| Argyle Developments Inc. | Family / private | Homebuilder | Halifax, Nova Scotia | 3 million sq ft of mixed-use space owned and managed |
| ARHC MMMINND01 LLC and ARHC WEMINND01 LLC | Private company | Commercial landlord | Minot, North Dakota | $793,300 - rank 13 (rank 3 in 2015, $1,320,250) |
| Aris Mesa LLC | Private company | Commercial landlord | Mesa, Arizona | 1 parcel, 86 acres, $155.9M |
| Ariva Ltd | Private company | Homebuilder | Laredo, Texas | 238 accounts |
| Arizona Board of Regents | Government | Building owner | Tempe, Arizona | 64.6-acre parcel; roll carries a 182,040 sq ft arena component built 2022 |
| Arizona Board of Regents | Government | Building owner | Tucson, Arizona | — |
| Arizona Board of Regents (Arizona State University) | Government | Landowner | Tempe, Arizona | 264 parcels, 979 acres, $6.07B |
| Arizona Board of Regents (ASU Polytechnic) | Government | Landowner | Mesa, Arizona | 7 parcels, 576 acres, $564.2M |
| Arizona Board of Regents (The Piedmont) | Government | Homebuilder | Tempe, Arizona | 318 units (2021) |
| Arizona Board of Regents (title) | Government | Building owner | Tempe, Arizona | 19 parcels (roll) |
| Arizona Board of Regents (title); buildings held by Corporate Properties Trust III LP under a ground lease | Government | Building owner | Tempe, Arizona | 2 million sq ft, five buildings on 20 acres (AZ Big Media); roll components up to 16 storeys, built 2015–2017 (Commercial Master) |
| Arizona Board of Regents (University of Arizona) | Government | Landowner | Tucson, Arizona | 606 parcels, 1,551 acres |
| Arizona Department of Transportation | Government | Landowner | Chandler, Arizona | 15 parcels, 113 acres, $30M |
| Arizona Department of Transportation | Government | Landowner | Glendale, Arizona | 37 parcels, 88 acres, $34.4M |
| Arizona Public Service Company | Public company | Landowner | Phoenix, Arizona | 172 parcels, 502 acres |
| Arizona Public Service Company | Public company | Landowner | Tempe, Arizona | 2 parcels, 127 acres, $109.7M |
| Arizona Sports and Tourism Authority | Government | Building owner | Glendale, Arizona | 25.3 acres on the stadium parcel (roll land-area field); built 2005 per the roll |
| Arizona Sports and Tourism Authority | Government | Landowner | Glendale, Arizona | 1 parcel, 25 acres, $755.9M |
| Arizona State Land Department | Government | Landowner | Mesa, Arizona | 1 parcel, 312 acres, $86.8M |
| Arizona State Land Department (State Land Trust) | Government | Landowner | Phoenix, Arizona | 179 parcels, 4,355 acres in Phoenix |
| Arizona State Land Department (State Land Trust) | Government | Landowner | Scottsdale, Arizona | 79 parcels, 1,250 acres, $821M |
| Arizona State Land Department (State Land Trust) | Government | Landowner | Tucson, Arizona | about 42,600 acres, 125 trust parcels |
| Arkham Industries LLC | Private company | Building owner | Eugene, Oregon | about 1.2M sq ft on nearly 200 acres (Lookout; Cleanroom Technology) |
| Arkham Industries LLC | Private company | Landowner | Eugene, Oregon | 5 lots, 199.6 acres |
| Arkham Tower LLC | Private company | Building owner | Dayton, Ohio | 486,120 sq ft |
| Arlanxeo Canada Inc. | Public company | Building owner | Sarnia, Ontario | 60.6 ha (149.66 acres) |
| Arlanxeo Canada Inc. | Public company | Landowner | Sarnia, Ontario | 60.6 ha (149.66 acres) |
| Arlanxeo Canada Inc. | Public company | Commercial landlord | Sarnia, Ontario | 40.7 ha (100.6 acres) of lots proposed for lease or sale |
| Arlington County Board | Government | Landowner | Arlington, Virginia | 773 parcels, $2.48B (2.4%) |
| Arlington County School Board (Arlington Public Schools) | Government | Landowner | Arlington, Virginia | 58 parcels, $1.20B (1.1%) |
| Arlington Hospital Association / Virginia Hospital Center Arlington | Institution | Building owner | Arlington, Virginia | — |
| Arlington Housing Finance Corp | Government | Landowner | Arlington, Texas | 11 accounts, about 100 acres |
| Arlington Independent School District | Government | Landowner | Arlington, Texas | 100 accounts, about 1,416 acres |
| Arlington Live LLC | Private company | Building owner | Arlington, Texas | 139,821 sq ft (TAD) |
| Arlington Sports Facilities Development Inc | Government | Building owner | Arlington, Texas | 1,400,000 sq ft (TAD) |
| Armada Hoffler Properties (AH Realty Trust) | REIT | Commercial landlord | Durham, North Carolina | 15 parcels, about 642,000 sq ft, $122.3M |
| Armada Hoffler Properties (OCC Commercial, LLC); now AH Realty Trust | REIT | Building owner | Durham, North Carolina | 128,920 sq ft office + 22,679 sq ft retail (AH 10-K) |
| Armed Forces of the Republic of Belarus and other military formations | Government | Landowner | Minsk, Belarus | 0.8 thousand ha |
| Armistead Homes Corp | Private company | Landowner | Baltimore, Maryland | 1,517 parcels, 351 acres |
| Aroundtown SA | Public company | Commercial landlord | Berlin and Frankfurt am Main, Germany | 8,688k m² group-wide; EUR 1,158m net rent; Berlin and Frankfurt named |
| Arquidiócesis de San Salvador (Roman Catholic Archdiocese) | Institution | Landowner | San Salvador, El Salvador | Metropolitan Cathedral, 1.5 ha, Centro Histórico |
| Arribat Centre (Caisse de Dépôt et de Gestion group) | Government | Building owner | Rabat, Morocco | 5 ha site |
| Arricano Real Estate (Cyprus; majority shareholder Retail Real Estate S.A., Luxembourg) | Private company | Commercial landlord | Kyiv, Ukraine | Kyiv: Prospekt 30,900 m² GLA and RayON 24,350 m² GLA owned; 49.9% of Sky Mall (GLA nearly 68,000 m²) |
| Arrowood Clarksville Investco LLC | Private company | Commercial landlord | Clarksville, Tennessee | 182 units in the city, $35.2M appraised, on 1.9 acres |
| Arrowstone LLC / Arrowstone II LLC / Arrowstone III LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 3 accounts, 18.2 ac, ~$16.9M; 132 units + 100 in phase 2 |
| Arrowtarian Senior Citizens Society | Institution | Landowner | Nakusp, British Columbia | 4 exempt properties |
| Art-Invest Real Estate special fund for Rheinische Versorgungskassen | Pension fund | Building owner | Vienna, Austria | about 40,000 m2 commercial rental space; plot 2,767 m2 |
| Arterra Wines Canada, Inc. | Pension fund | Commercial landlord | Penticton, British Columbia | 1 winery licence in Penticton, 4 in the Okanagan |
| Arterra Wines Canada, Inc. (present on the road, absent from Naramata) | Pension fund | Landowner | Naramata, British Columbia | 0 licences with a Naramata address; 1 on Naramata Road, Penticton |
| Arterra Wines Canada, Inc. / Vins Arterra Canada, Inc. | Pension fund | Building owner | Penticton, British Columbia | — |
| Artique Custom Homes LLC | Private company | Homebuilder | Lexington, Kentucky | 9 / 0 |
| Artis Real Estate Investment Trust (RFA Financial Inc.) | REIT | Commercial landlord | Saskatoon, Saskatchewan | 4 properties, 409,000 sq ft GLA |
| Artis Real Estate Investment Trust (RFA Financial Inc.) | REIT | Building owner | Winnipeg, Manitoba | 580,000 square feet |
| Artis Real Estate Investment Trust (RFA Financial Inc.) | REIT | Commercial landlord | Winnipeg, Manitoba | 30 Winnipeg properties, 2,647,000 sq ft GLA |
| Arts Center Foundation | Institution | Building owner | Dayton, Ohio | — |
| AS Levira | Government | Building owner | Tallinn, Estonia | — |
| AS LSTE East Owner LLC | Private company | Commercial landlord | Sacramento, California | $250.9M |
| AS Pro Kapital Grupp | Public company | Homebuilder | Tallinn, Estonia | Kalaranna District: 387 apartments in 12 buildings, completed 2025 |
| AS Rīgas namu pārvaldnieks (100% Riga City) — manager, not owner | Government | Landowner | Riga, Latvia | Manages 'approximately a third' of Riga's multi-apartment buildings |
| AS Tallinna Lennujaam (Republic of Estonia) | Government | Building owner | Tallinn, Estonia | — |
| AS Tallinna Lennujaam (Tallinn Airport) — Republic of Estonia | Government | Landowner | Tallinn, Estonia | Lennart Meri Tallinn Airport; real estate via AS Airport City |
| AS Tallinna Sadam (Port of Tallinn) — 67.03% Republic of Estonia | Government | Landowner | Tallinn, Estonia | Old City Harbour; 16 ha for property development there |
| AS Ullevaal Stadion (wholly owned by the Football Association of Norway, NFF) | Institution | Building owner | Oslo, Norway | — |
| ASA Group and partnerships mailed to PO Box 450169 | Private company | Commercial landlord | Laredo, Texas | 1,667,080 sq ft |
| Asamblea Legislativa Plurinacional | Government | Building owner | La Paz, Bolivia | — |
| Asamblea Legislativa Plurinacional | Government | Landowner | La Paz, Bolivia | Palacio Legislativo, Plaza Murillo (and a new Assembly building in use since 2021) |
| Asas Klasik Sdn Bhd (75% KLCC Property Holdings Berhad) | Public company | Building owner | Kuala Lumpur, Malaysia | 998,705 sq ft GFA; 629 rooms |
| Ascaya Inc | Developer | Landowner | Henderson-Paradise, Nevada | HENDERSON: 184 parcels, about 392 acres |
| Ascension Via Christi / Wesley Medical Center | Institution | Landowner | Wichita, Kansas | 213 parcels, about 190 acres, $419.7M |
| Ascent MKE SPE LLC and NOVA LLC (shared mailing address) | Private company | Homebuilder | Milwaukee, Wisconsin | 511 units in two buildings (2022 and 2023, $190.6M) |
| Asfari Homes, Inc | Private company | Homebuilder | Norfolk, Virginia | 17 homes |
| ASH-Grayhawk, LLC | Private company | Homebuilder | Columbus, Georgia | 58 permits (Apr 2021 - Jan 2022) |
| Ashley Furniture Industries Inc | Private company | Building owner | Mesquite, Texas | 877,230 sq ft (2018), the largest single building on Mesquite's roll |
| Ashley Furniture Industries Inc | Private company | Landowner | Mesquite, Texas | 8 accounts, $80.7M; 353.4 acres |
| Ashley Tampa LLC (care of The Brookdale Group) | Private company | Building owner | Tampa, Florida | 717,686 sq ft building area (roll) |
| Ashton Dallas Residential LLC | Private company | Homebuilder | Plano, Texas | 66 accounts |
| Ashton Farms Development LLC | Developer | Homebuilder | Kansas City, Missouri | 31 parcels |
| Ashton Woods | Private company | Homebuilder | Mesa, Arizona | 513 homes |
| Ashwood Capital LLC and the Delaware Standard LLCs | Private company | Commercial landlord | Dayton, Ohio | About 360 parcels, $19.7M |
| ASM Builders LLC | Private company | Homebuilder | Auburn, New York | 14 parcels on Vitale Dr (12 lots, 2 houses built 2023) |
| Aspen Planers Ltd. | Family / private | Building owner | Merritt, British Columbia | — |
| Aspen Planers Ltd. | Family / private | Landowner | Merritt, British Columbia | The city's only major-industry holding, $16.2M of assessment |
| Aspen Planers Ltd. | Family / private | Commercial landlord | Merritt, British Columbia | $16,160,700 of major-industry assessment city-wide |
| Aspen Planers Ltd. | Private company | Landowner | Princeton, British Columbia | 7,706 ha across 63 active cutting authorities |
| Aspen Ridge Homes | Private company | Homebuilder | Concord, Ontario | 4,400 |
| Aspen Square Homes LLC | Private company | Homebuilder | Irving, Texas | 51 accounts |
| Asset World Corp PCL (AWC) | Public company | Commercial landlord | Bangkok, Thailand | Asiatique, Empire Tower; hotels operated under international brands |
| Associated Bank Inc | Public company | Building owner | Green Bay, Wisconsin | approx. 118,000 sq ft |
| Assumption College / Assumption University | Institution | Landowner | Worcester, Massachusetts | 19 records, $356.7M, about 171 acres |
| Astri Grupp | Private company | Building owner | Tallinn, Estonia | — |
| Astri Grupp | Private company | Commercial landlord | Tallinn, Estonia | Balti Jaama Turg, DEPOO and the Keskturg site |
| Atco Wood Products Ltd. | Private company | Landowner | Castlegar, British Columbia | 3,280 ha across 34 active harvest authorities within about 25 km |
| Atco Wood Products Ltd. | Private company | Landowner | Nelson, British Columbia | 2,610 ha across 25 active harvest authorities within about 25 km |
| Atenor SA | Public company | Homebuilder | Brussels, Belgium | more than 1 million m2 delivered (Europe-wide, over 30 years) |
| ATER Roma | Government | Homebuilder | Rome, Italy | c. 48,000 flats (2019) |
| ATER Roma (Azienda Territoriale per l'Edilizia Residenziale pubblica del Comune di Roma, Regione Lazio) | Government | Landowner | Rome, Italy | c. 48,000 public-housing flats |
| Athena Homes & Acquisitions LLC | Private company | Homebuilder | Norfolk, Virginia | 20 homes |
| Athens International Airport S.A. (concession to 2046 from the Greek State) | Public company | Building owner | Athens, Greece | — |
| Atlanta Housing (Housing Authority of the City of Atlanta) | Government | Landowner | Atlanta, Georgia | 201 parcels, 681 acres, $594.8M |
| Atlanta Public Schools (Atlanta Board of Education) | Government | Landowner | Atlanta, Georgia | 272 parcels, 1,596 acres, $878.3M |
| Atlantic Coleman LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 57 parcels, $17.7M appraised |
| Atlas Holdings (Thunder Bay Pulp and Paper) | Private equity | Commercial landlord | Thunder Bay, Ontario | the pulp and paper mill |
| Atlas Holdings / Thunder Bay Pulp and Paper | Private equity | Landowner | Thunder Bay, Ontario | the pulp and paper mill site |
| Atlas Residential / Atlas Retail (Dania Beach) | Developer | Homebuilder | Hialeah, Florida | 244 units (2023) + 39-acre retail parcel |
| Atomic Energy of Canada Limited | Government | Landowner | Bowmanville, Ontario | 249.2 ha across seven parcels in Clarington — none of it in Bowmanville |
| Atrium Ljungberg AB | Public company | Commercial landlord | Stockholm, Sweden | 917,000 m2; property value SEK 62bn (Q3 2026), 82% Stockholm |
| Atrium Ljungberg AB | Public company | Homebuilder | Stockholm, Sweden | tenant-owner flats (brf) at Nobelberget, Sickla |
| ATS Corporation | Public company | Commercial landlord | Cambridge, Ontario | head office at 730 Fountain Street North |
| Attacq Limited (Attacq Waterfall Investment Company) | REIT | Commercial landlord | Johannesburg, South Africa | Mall of Africa (100% via AWIC); 156,000 m² of logistics space at Waterfall City |
| Attacq Waterfall Investment Company (AWIC) — Attacq Limited subsidiary; GEPF holds 30% of AWIC | REIT | Building owner | Johannesburg, South Africa | — |
| Attebury Elevators LLC and other owners mailed to 7830 Hillside Rd Ste 300 | Private company | Landowner | Amarillo, Texas | 158 accounts, about 3,258 acres |
| Atterbury Europe (Atterbury Cyprus Limited) with Pareto Limited | Private equity | Commercial landlord | Nicosia (Lefkosia), Cyprus | 2 Nicosia malls — The Mall of Cyprus and The Mall of Engomi (bought 2015 from the Shacolas Group); Atterbury Europe's interest c.30% after 2024 |
| Auburn Associates LLC | Private company | Building owner | Auburn, New York | 248,479 sq ft GFA (roll) |
| Auburn Associates LLC | Private company | Commercial landlord | Auburn, New York | 3 parcels, 251,564 sq ft, $23.9M |
| Auburn Community Hospital | Institution | Landowner | Auburn, New York | 12 parcels, $49.1M |
| Auburn Community Hospital (on the roll under its former name, Auburn Memorial Hospital) | Institution | Building owner | Auburn, New York | 254,860 sq ft GFA (roll) |
| Auburn Enlarged City School District | Government | Landowner | Auburn, New York | 12 parcels, ~199 acres, $61.9M |
| Auburn Housing Authority / AHA Development Corporation | Government | Landowner | Auburn, New York | 6 parcels, $11.0M |
| Auburn Industrial Development Authority | Government | Landowner | Auburn, New York | 10 parcels, ~59 acres, $18.8M; plus a leasehold line on Nucor |
| Auburn Real Estate Co. Inc. / Auburn Hotel Ventures, LLC | Private company | Commercial landlord | Auburn, New York | 72,267 and 117,877 sq ft; $10.2M and $10.0M |
| Auckland Council (Property Department / Auckland Urban Development Office) | Government | Commercial landlord | Auckland (Auckland Council area), New Zealand | not stated — 'a large property portfolio across Tāmaki Makaurau' |
| Audubon Commission and Audubon Nature Institute | Government | Landowner | New Orleans, Louisiana | 5 bills, about 19 acres |
| Augusta National, Inc. | Private company | Building owner | Augusta, Georgia | — |
| Augusta National, Inc. | Private company | Landowner | Augusta, Georgia | $134,603,440 assessed (2024, 2nd-largest taxpayer) |
| Augusta-Richmond County Coliseum Authority | Government | Building owner | Augusta, Georgia | — |
| Augusta, Georgia (Augusta-Richmond County consolidated government) | Government | Building owner | Augusta, Georgia | — |
| Augusta, Georgia (Augusta-Richmond County consolidated government) | Government | Landowner | Augusta, Georgia | Land at cost $48.7M ($28.0M governmental + $20.7M business-type), 31 Dec 2024 |
| Aurora Health Care (Aurora Health Care Metro Inc and affiliates) | Institution | Landowner | Milwaukee, Wisconsin | 79 parcels, $609.9M |
| Aurora Tower LLC | Private company | Building owner | Norfolk, Virginia | about 280,000 sq ft across six structures on unit 2A (Assessor) |
| Austal USA LLC | Public company | Building owner | Mobile, Alabama | 221 acres in the city (county layer) |
| Austal USA LLC | Public company | Commercial landlord | Mobile, Alabama | 29 parcels, about 221 acres |
| Austin 300 Colorado Project, LP (Cousins Properties) | REIT | Building owner | Austin, Texas | 378,000 sq ft (Cousins 2025 10-K) |
| Austin Energy (City of Austin) | Government | Landowner | Austin, Texas | 3 accounts, 2,370 acres addressed to Austin Energy |
| Austin Independent School District | Government | Landowner | Austin, Texas | 116 accounts, 1,790 acres |
| AuthenTech Homes Ltd. | Private company | Homebuilder | Vernon, British Columbia | Licence 20056, in good standing |
| Autoridad de Conservación y Desarrollo de Culebra (ACDC) | Government | Landowner | Culebra, Puerto Rico | 11 positions; $539K budget FY2023-24 |
| Autoridad del Puerto de Ponce (Municipality of Ponce) | Government | Building owner | Ponce, Puerto Rico | 1,000 acres (land area) |
| Autumn Homes Inc. | Private company | Homebuilder | Naperville, Illinois | 5 parcels, $0.66M assessed |
| Avadene Development LLC | Private company | Homebuilder | Irving, Texas | 43 accounts |
| Avago Technologies Wireless (USA) Manufacturing Inc (4380 Ziegler Rd); Intel Corporation (4721 Technology Pkwy); Hewlett Packard Enterprise Company (3404 E Harmony Rd) | Public company | Building owner | Fort Collins, Colorado | 69.4, 29.3 and 71.4 acres (County parcel geometry) |
| AvalonBay Communities | REIT | Homebuilder | Boston, Massachusetts | Avalon Brighton (2021, $80.2M); 5 parcels, $798.7M in all |
| AvalonBay Communities | REIT | Commercial landlord | Fort Lauderdale, Florida | 1 community, 243 units |
| AvalonBay Communities | REIT | Homebuilder | Fremont, California | 545 units (2 communities) |
| AvalonBay Communities | REIT | Commercial landlord | Hialeah, Florida | Avalon Bonterra, 314 units |
| AvalonBay Communities | REIT | Homebuilder | Hialeah, Florida | 314 units (2018) |
| AvalonBay Communities | REIT | Commercial landlord | Huntington Beach, California | 682 apartments, 2 communities |
| AvalonBay Communities | REIT | Homebuilder | Huntington Beach, California | 378 apartments (Avalon Huntington Beach, 2017) |
| AvalonBay Communities | REIT | Commercial landlord | Irvine, California | 614 apartments, 3 communities |
| AvalonBay Communities | REIT | Building owner | Pleasanton, California | 460 homes plus 362 under construction |
| AvalonBay Communities | REIT | Commercial landlord | Pleasanton, California | 460 homes + 362 under construction |
| AvalonBay Communities | REIT | Homebuilder | Pleasanton, California | 362 apartments (under construction) |
| AvalonBay Communities | REIT | Homebuilder | San Jose, California | 2,502 units (6 communities) |
| AvalonBay Communities | REIT | Homebuilder | Sunnyvale, California | 714 units (1 community) |
| AvalonBay Communities | REIT | Commercial landlord | Walnut Creek, California | Avalon Walnut Creek, 422 units (built 2010) |
| AvalonBay Communities | REIT | Homebuilder | Yonkers, New York | $183.0M across 2 projects |
| AvalonBay Communities, Inc. | REIT | Homebuilder | Brooklyn, New York | 826 units (100 Willoughby Street, 57 floors, 2014) |
| Avana Developments Inc. | Developer | Homebuilder | Regina, Saskatchewan | 342 units / 40 permits / $50,635,152 |
| Avenue Living (2014) GP Ltd | Private equity | Homebuilder | Medicine Hat, Alberta | Named among the city's largest corporate taxpayers |
| Avera McKennan | Institution | Building owner | Sioux Falls, South Dakota | 14.06 acres (parcel) |
| Avera McKennan / Avera Health | Institution | Landowner | Sioux Falls, South Dakota | 128 parcels, about 244 acres |
| Averton Homes (Bowmanville) Inc. | Private company | Homebuilder | Bowmanville, Ontario | 214 |
| Avery Land & Farming LLC | Private company | Landowner | Davenport, Iowa | 33 parcels, 916.4 acres, $3.2M |
| Avista Corp. | Public company | Landowner | Spokane, Washington | Upper Falls (10 MW) and Monroe Street (15 MW) dams downtown; Nine Mile, Long Lake and Little Falls downriver |
| Avonlea Homes | Private company | Homebuilder | Lethbridge, Alberta | 7 active Lethbridge communities |
| AX Real Estate p.l.c. (AX Group) | Public company | Commercial landlord | Valletta, Malta | €337.95M investment property (31 Oct 2025); Valletta Hotels €14.96M |
| Axis Development | Private company | Homebuilder | Tbilisi, Georgia | Founded 1998; built Axis Towers (2 × 37 floors, 147 m) |
| Ayala Land Logistics Holdings Corp. (Tutuban Properties, Inc.) | Public company | Commercial landlord | Manila (City of Manila), Philippines | Tutuban Center leasehold — 1,083 retail units in seven buildings (2015) |
| Azrieli Group Ltd | Public company | Building owner | Tel Aviv-Yafo, Israel | — |
| Azrieli Group Ltd (leaseholder, through its predecessor Kenit) on land owned by Tel Aviv-Yafo Municipality | Public company | Building owner | Tel Aviv-Yafo, Israel | 150,000 m² (towers); site 34,500 m² |
| Azrieli Group Ltd (TASE: AZRG) | Public company | Commercial landlord | Tel Aviv-Yafo, Israel | Azrieli Center towers 150,000 m² + mall; Azrieli Sarona Tower (61 floors); Spiral Tower under construction |
| B & J Partnership Ltd (and the B&J HC I to V LLCs) | Private company | Commercial landlord | Lincoln, Nebraska | 196 parcels, $250.6M, about 369 acres |
| B M B Financial LLC | Private company | Building owner | Carlsbad, New Mexico | — |
| B&M Amarillo Homes LP | Private company | Homebuilder | Amarillo, Texas | 75 accounts |
| B33 Moore Plaza III LLC (Moore Plaza) | Private company | Commercial landlord | Corpus Christi, Texas | 377,261 sq ft; 6 accounts, $54.3M |
| B33 Shops at Centerpoint III LLC | Private company | Commercial landlord | Grand Rapids, Michigan | $34,420,300 |
| BA Price Owner LLC | Private company | Building owner | Chandler, Arizona | 365,939 sq ft of improvement components on 40.9 acres, built 1990–2011 (Commercial Master) |
| BAE Systems Information and Electronic Systems Integration | Public company | Building owner | Nashua, New Hampshire | — |
| BAF Assets entities | Private company | Commercial landlord | Arlington, Texas | 281 houses, $71.9M |
| Bahamas Property Fund Ltd | REIT | Homebuilder | Nassau, The Bahamas | Two residential redevelopments in progress (Beaumont House; site opposite Sandyport bought for $4.7m) |
| Bahamas Property Fund Ltd (BISX: BPF) | REIT | Commercial landlord | Nassau, The Bahamas | Total assets US$57.72M at end-2024 (BSD at par), up 31.7% from US$43.817M |
| Bahria Town (Bahria Town Karachi) | Developer | Landowner | Karachi, Sindh, Pakistan | 16,896 acres recognised by the Supreme Court settlement (March 2019, PKR 460 billion) |
| Bahria Town (Bahria Town Karachi) | Private company | Homebuilder | Karachi, Sindh, Pakistan | 16,896 acres under the 2019 Supreme Court settlement; project stated at 46,000 acres; population 100,000+ (2022) |
| Bahria Town Group | Private company | Building owner | Karachi, Sindh, Pakistan | — |
| Bahria Town Group | Private company | Commercial landlord | Karachi, Sindh, Pakistan | Bahria Icon Tower complex: 62-storey tower plus 42-storey hotel tower, Clifton |
| Bal Bay Realty Ltd (with Bal Bay Management LLC) | Private company | Building owner | Hialeah, Florida | 345,287 sq ft building area; 188 acres in three parcels (roll) |
| Bal Bay Realty Ltd / Bal Bay Management LLC (Hialeah Park) | Private company | Landowner | Hialeah, Florida | 3 parcels, 105 acres |
| Ball Corporation | Public company | Commercial landlord | Whitby, Ontario | one beverage can plant; ownership not distinguished in the filing |
| Ball Homes | Private company | Homebuilder | Knoxville, Tennessee | 105 parcels |
| Ball Homes LLC | Private company | Homebuilder | Lexington, Kentucky | 8 / 0, incl. 63.96 ac for $8,283,022 |
| Ballenas Housing Society | Institution | Landowner | Nanaimo, British Columbia | $211,577.00 of municipal tax foregone in 2025 — the largest permissive exemption in the city |
| Baltic Horizon Fund | REIT | Building owner | Tallinn, Estonia | 9,232 m² net leasable (Postimaja) |
| Baltic Horizon Fund | REIT | Commercial landlord | Tallinn, Estonia | 3 Tallinn assets, €42.7m, c. 25,400 m² net leasable |
| Baltic Horizon Fund (managed by Baltic Horizon Capital AS / Northern Horizon Capital) | REIT | Commercial landlord | Vilnius, Lithuania | 10 properties, 111,244 m² NLA, EUR 209.8M fair value across the Baltics (30 June 2026); in Vilnius, Europa SC (17,447 m²) |
| Baltic Horizon Fund, through its SPV BH Europa UAB | REIT | Building owner | Vilnius, Lithuania | 17,447 m² net leasable area (30 June 2026) |
| Baltimore SFR Portfolio LLCs | Private company | Landowner | Baltimore, Maryland | 547 houses, $57.6M |
| BAM 110 Main Street LLC | Private company | Building owner | Dayton, Ohio | — |
| Banco de la Nación | Government | Building owner | Lima, Peru | 3,815 m² (site area as the release states it) |
| Bane NOR Eiendom AS | Government | Building owner | Oslo, Norway | — |
| Bane NOR Eiendom AS | Government | Landowner | Oslo, Norway | 828,000 m2 gross managed area in 912 buildings (national); estimated market value NOK 31.5 billion (end-2025) |
| Bane NOR Eiendom AS | Government | Commercial landlord | Oslo, Norway | 828,000 m2 managed, 912 buildings; NOK 31.5 billion (national, end-2025) |
| Bane NOR Eiendom AS | Government | Homebuilder | Oslo, Norway | 44 homes completed in 2025 (407 in 2024), national |
| Bank of America NA | Public company | Building owner | Chandler, Arizona | 774,492 sq ft of improvement components, up to 4 storeys, built 2001–2005 (Commercial Master) |
| Bank of America, N.A. (owner of record: NationsBank N.A. (Carolinas)) | Public company | Building owner | Charlotte, North Carolina | 1,212,177 sq ft (Bank of America 10-K) |
| Bank of Cyprus — Real Estate Management Unit (REMU) | Public company | Landowner | Nicosia (Lefkosia), Cyprus | Repossessed properties carried at €377m (31 Dec 2025, down from €660m); land (fields and plots) €262.8m of €359.5m Cyprus stock |
| Bank of Cyprus — Real Estate Management Unit (REMU) | Public company | Homebuilder | Nicosia (Lefkosia), Cyprus | Residential stock €39.8m in Cyprus (31 Dec 2025) |
| Bank of Cyprus Holdings plc | Public company | Commercial landlord | Nicosia (Lefkosia), Cyprus | Freehold offices and other commercial property €247.3m (incl. land €95.8m); stock of commercial property €39.3m in Cyprus; investment property €28.3m (31 Dec 2025) |
| Banner Health | Institution | Building owner | Glendale, Arizona | 49.6 acres over two parcels (roll land-area field) |
| Banner Health | Institution | Commercial landlord | Tucson, Arizona | 14 parcels, $337.5M |
| Banner Health System | Institution | Building owner | Mesa, Arizona | 1,057,357 sq ft of improvement components, up to 7 storeys, built 1976–2023 (Commercial Master); 30.6 acres over two parcels |
| Banner Homes LLC | Private company | Homebuilder | Salem, Oregon | 19 |
| Banyan Street GAP 191 Peachtree Owner LLC | Private equity | Building owner | Atlanta, Georgia | 1.2M sq ft (REBusiness, 2016) |
| Baptist Health Care (Baptist Health Care Properties; Baptist Health Care Inc) | Institution | Landowner | Pensacola, Florida | 9 parcels, 54.9 acres, $154.0M |
| Baptist Health Care Properties | Institution | Building owner | Pensacola, Florida | 839,147 sq ft building area, 52.6 acres (roll) |
| Baptist Hospital Inc | Institution | Building owner | Paducah, Kentucky | — |
| Baptist Hospitals of Southeast Texas | Institution | Building owner | Beaumont, Texas | — |
| Baptist Memorial Hospital-DeSoto, Inc. | Institution | Building owner | Southaven, Mississippi | — |
| Bardwell Construction Co., LLC | Private company | Homebuilder | Baton Rouge, Louisiana | 23 permits, $8.4M declared value |
| Barratt Redrow plc | Public company | Homebuilder | London, United Kingdom | 16,565 (FY to June 2025) |
| Barrington Woods Townhomes LLC | Private company | Homebuilder | Southaven, Mississippi | 32 parcels, $3.9M appraised |
| Baruch Lincoln LLC | Private company | Building owner | Syracuse, New York | 305,594 sq ft (REBusinessOnline, 2017) |
| Barwa Real Estate Company Q.P.S.C. | Public company | Building owner | Doha, Qatar | — |
| Barwa Real Estate Company Q.P.S.C. | Public company | Commercial landlord | Doha, Qatar | Investment properties QAR 32.0bn; 437,779 sqm commercial; 502,429 sqm logistics (31 Dec 2025) |
| Barwa Real Estate Company Q.P.S.C. | Public company | Homebuilder | Doha, Qatar | 69,395 residential units in its operating portfolio (Qatar-wide) |
| Bass Pro (Bass Pro, Inc. and affiliates) | Private company | Landowner | Springfield, Missouri | 44 parcels, about 192 acres, $63.1M county-wide |
| Bass Pro Outdoor World LLC | Private company | Building owner | Springfield, Missouri | — |
| Bass Pro, Inc. | Private company | Building owner | Springfield, Missouri | — |
| Baton Building Company LLC | Private company | Homebuilder | Bloomington, Minnesota | 14 parcels on the roll; 7 new or vacant residential lots |
| Battelle Memorial Institute | Institution | Landowner | Pasco-Richland-Kennewick, WA | 10 parcels, 110 acres, $13.4M (Richland areas) |
| Bau- und Wohngenossenschaft KraftWerk1 | Institution | Homebuilder | Zürich, Switzerland | 124 (Koch-Areal C, 2023) |
| Baugenossenschaft Sonnengarten / Gemeinnützige Bau- und Mietergenossenschaft Zürich / SAW | Institution | Homebuilder | Zürich, Switzerland | 420 (Areal Grünwald, 2028) |
| Baumeister-Haus Luxembourg | Private company | Homebuilder | Luxembourg City, Luxembourg | 174 homes on Kirchberg: Kiem Ouest Lot 1 (92, delivered) and Réimerwee Ensemble 2 (82, delivered 2024) |
| Bay Area Hospital District | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| Bay Area Hospital District / Bay Area Health District | Government | Landowner | North Bend-Coos Bay, Oregon | 11 accounts, 63.6 acres, $71.7M |
| BayCare Aurora LLC | Private company | Building owner | Green Bay, Wisconsin | — |
| BayCare Aurora LLC | Private company | Commercial landlord | Green Bay, Wisconsin | 7 parcels, $178.4M |
| Baylor School | Institution | Landowner | Chattanooga, Tennessee | 25 parcels, about 435 acres, $32.0M appraised |
| Baylor University | Institution | Building owner | Waco, Texas | — |
| Baylor University | Institution | Landowner | Waco, Texas | campus of 1,000 acres (Wikipedia); McLane Stadium lot 93.17 acres, $451.8M |
| Baystate Health (Baystate Medical Center, Inc. and affiliates) | Institution | Landowner | Springfield, Massachusetts | 74 records, $559.5M, about 107 acres |
| Baystate Medical Center, Inc. (Baystate Health) | Institution | Building owner | Springfield, Massachusetts | 1,155,192 sq ft building area on the roll; 32.77 acres |
| BAZIS-A | Private company | Homebuilder | Almaty, Kazakhstan | 62 residential complexes in 33 years; 26 under construction; about 589,000 m2 |
| BBA Homes Land Company LLC | Private company | Homebuilder | Lubbock, Texas | 397 accounts |
| BC Conference of Mennonite Brethren Churches | Institution | Building owner | Abbotsford, British Columbia | — |
| BC Conference of Mennonite Brethren Churches | Institution | Landowner | Abbotsford, British Columbia | 12 exempt folios — more than any other entity on the City's 2026 exemption bylaw |
| BC Farm Museum Association | Institution | Landowner | Langley, British Columbia | $44,357 of Township tax foregone in 2025 |
| BC Housing | Government | Homebuilder | Courtenay, British Columbia | one purpose-built shelter and supportive housing project, 925 Braidwood Road, opening 2027 |
| BC Hydro and Power Authority | Government | Landowner | Fort St. John, British Columbia | the Site C project lands, outside the city boundary |
| BC Hydro and Power Authority | Government | Building owner | New Westminster, British Columbia | — |
| BC Hydro and Power Authority | Government | Landowner | New Westminster, British Columbia | the New Westminster Substation |
| BC Hydro and Power Authority | Government | Building owner | Surrey, British Columbia | — |
| BC Retail Partners (Boitanio Mall) Ltd. | Private company | Building owner | Williams Lake, British Columbia | — |
| BC Retail Partners (Boitanio Mall) Ltd. | Private company | Commercial landlord | Williams Lake, British Columbia | owner of record of Boitanio Mall |
| BCAL LMP Harrison Property LLC (Beacon Capital Partners / CalSTRS) | Private equity | Commercial landlord | Oakland, California | 489,333 sq ft |
| BCAL LMP Harrison Property LLC (joint venture of Beacon Capital Partners and CalSTRS) | Private equity | Building owner | Oakland, California | 489,333 sq ft |
| BCAL SCD Property LP | Private company | Building owner | Houston, Texas | about 780,000 sq ft office (Skanska); 1,500,179 sq ft building area incl. garage (HCAD) |
| BCORE Paradise LLC (Blackstone Real Estate Income Trust-led venture) | REIT | Building owner | Henderson-Paradise, Nevada | — |
| BCR Fondo de Inversión Inmobiliario del Comercio y la Industria (FCI) No Diversificado — BCR SAFI (Banco de Costa Rica) | REIT | Commercial landlord | San José, Costa Rica | 11 properties revalued Nov 2022 including Mall San Pedro, Plaza del Sol, C.C. Paseo de las Flores, Real Cariari, two Universidad Latina campuses |
| BCS Ranger Home Builders LLC | Private company | Homebuilder | Bryan-College Station, Texas | 92 accounts (72 in the two cities) |
| BCS4 Multifamily LLC / BCS3 Housing LLC (Bloomington Central Station) | Private company | Homebuilder | Bloomington, Minnesota | 2 apartment buildings, 2018 and 2022, $175.8M |
| BCSP Denver Property LLC (affiliate of Beacon Capital Partners) | Private equity | Building owner | Denver, Colorado | 1,312,939 sq ft gross (roll) |
| BCSP Pearl East Property LLC | Private company | Commercial landlord | Boulder, Colorado | 10 accounts, about 32 acres, $121M |
| BDPF Alcott Logistics LP | Private company | Commercial landlord | Mesquite, Texas | 2 accounts, 921,488 sq ft, $78.1M |
| Beach House Resort Owner LLC | Private company | Building owner | Hilton Head Island, South Carolina | 143,476 sq ft across three parcels (roll) |
| Beacon Capital Partners (53 State Property LP) | Private company | Commercial landlord | Boston, Massachusetts | 1 parcel, $538.1M |
| Beacon Community Services | Institution | Building owner | Sidney, British Columbia | — |
| Beacon Community Services | Institution | Landowner | Sidney, British Columbia | $74,587 of municipal taxes forgone across three properties, 2025 |
| Beacon New Homes, LLC | Private company | Homebuilder | Savannah, Georgia | 93 parcels |
| Beaufort County | Government | Building owner | Hilton Head Island, South Carolina | 74,515 sq ft (roll) |
| Beaufort County | Government | Landowner | Hilton Head Island, South Carolina | 49 parcels, 175.0 acres, $34.0M appraised |
| Beaufort County School District | Government | Landowner | Hilton Head Island, South Carolina | 13 parcels, 129.7 acres, $73.3M appraised |
| Beaufort Housing Authority | Government | Landowner | Hilton Head Island, South Carolina | 1 parcel, 10.0 acres, $5.36M appraised |
| Beaumont Housing Authority (Housing Authority of the City of Beaumont) | Government | Landowner | Beaumont, Texas | 125 accounts, 79.3 acres, $70.6M |
| Beaumont Independent School District | Government | Landowner | Beaumont, Texas | 136 accounts, 740.6 acres, $193.2M |
| Beazer East, Inc. | Private company | Landowner | Gainesville, Florida | 5 parcels, 97.0 acres, $2.2M |
| Beazer Homes | Public company | Homebuilder | Glendale, Arizona | 64 homes |
| Beazer Homes (Beazer Homes Indiana LLP) | Public company | Homebuilder | Indianapolis, Indiana | 16 parcels (15 vacant) |
| Beazer Homes (Beazer Homes, LLC) | Public company | Homebuilder | Nashville, Tennessee | 73 parcels |
| Beazer Homes LLC | Public company | Homebuilder | Leesburg-Ashburn, Virginia | 56 parcels |
| Beazer Homes USA | Public company | Homebuilder | Carlsbad-Oceanside, California | 2,805 (West segment) |
| Beazer Homes USA | Public company | Homebuilder | San Diego, California | 2,805 (West segment) |
| Beckett Place Development LLC | Developer | Homebuilder | Davenport, Iowa | 53 lots |
| Bedrock (entities mailed to 630 Woodward Ave) | Developer | Commercial landlord | Detroit, Michigan | 242 parcels, $556.6M assessed; 74 Detroit properties listed |
| Bedrock (entities mailing to 630 Woodward Ave, Detroit) | Developer | Commercial landlord | Cleveland, Ohio | 79 parcels, $178.6M taxable, 86.9 acres |
| Beedie | Developer | Building owner | Bolton, Ontario | 7 industrial condominium units from ±14,000 sq ft each |
| Beedie | Developer | Commercial landlord | Bolton, Ontario | 7 industrial condominium units from ±14,000 sq ft |
| Beedie | Family / private | Homebuilder | Burnaby, British Columbia | no unit count published |
| Beedie | Family / private | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $1,321,472 across two Kingsway Avenue accounts |
| Beedie | Family / private | Homebuilder | Surrey, British Columbia | no unit count published |
| Beedie with La Caisse | Family / private | Commercial landlord | Burnaby, British Columbia | $1B seed portfolio, 2.5M+ sq ft of industrial leasable area |
| Beedie with La Caisse | Family / private | Commercial landlord | Richmond, British Columbia | $1B industrial seed portfolio across Metro Vancouver, Calgary and Toronto |
| Beedie with La Caisse | Family / private | Commercial landlord | Surrey, British Columbia | $1B seed portfolio, five properties, 2.5M+ sq ft of leasable industrial area |
| Behlen Industries LP | Private company | Commercial landlord | Brandon, Manitoba | 300 employees |
| Bel Air Mall Realty Holding LLC | Private company | Building owner | Mobile, Alabama | 1,345,000 sq ft (Wikipedia) |
| Bel Air Mall Realty Holding LLC | Private company | Commercial landlord | Mobile, Alabama | 7 parcels, about 51 acres |
| Bel Valencia LLC Lessor | Private company | Commercial landlord | Santa Clarita, California | $150,876,148 · 9 parcels |
| Belarusian Railway (Белорусская железная дорога) — State association | Government | Building owner | Minsk, Belarus | 20,830 m² (as stated) |
| Belgian Federal Pensions Service (Service fédéral des Pensions / Federale Pensioendienst) | Government | Building owner | Brussels, Belgium | 85,630 m2 (Wikipedia infobox) |
| Belgian State — Federal Buildings Agency (Régie des Bâtiments / Regie der Gebouwen) | Government | Landowner | Brussels, Belgium | 868 sites, about 2,300 buildings, about 7 million m2 nationwide; two-thirds owned, one-third rented |
| Belgian State (federal estate, managed by the Buildings Agency / Régie des Bâtiments / Regie der Gebouwen) | Government | Building owner | Brussels, Belgium | — |
| Belgian State (managed by the Buildings Agency / Régie des Bâtiments) | Government | Building owner | Brussels, Belgium | 26,000 m2 floor area (as Wikipedia's infobox states it) |
| Belize Hotels Ltd. | Private company | Building owner | Belize City, Belize | — |
| Belize Hotels Ltd. | Private company | Commercial landlord | Belize City, Belize | Radisson Fort George Hotel; '$57-million reconstruction project' (2023) with a new conference facility |
| Bell County | Government | Landowner | Killeen, Texas | 26 accounts, 57.7 acres, $7.8M |
| Bell Textron Inc. | Public company | Building owner | Amarillo, Texas | — |
| Bella Isla LLC | Private company | Homebuilder | Miami Beach, Florida | 172 rental units (2023) |
| Bella Terra Associates LLC | Private company | Landowner | Huntington Beach, California | $417,770,000 taxable assessed value (rank 2, 0.85%) |
| Bella Terra Associates, LLC | Private company | Building owner | Huntington Beach, California | — |
| Bellegate Developments Ltd. | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 13 |
| Bellin Memorial Hospital Inc and Bellin Building LLC | Institution | Commercial landlord | Green Bay, Wisconsin | 51 parcels, $21.2M taxable |
| Belz Investco GP and Belz Investment Co | Private company | Commercial landlord | Memphis, Tennessee | 159 parcels, about 1,336 acres |
| Benchmark Homes Group LLC | Private company | Homebuilder | Mobile, Alabama | 37 parcels, about 174 acres |
| Benchmark Trading Ltd | Private company | Commercial landlord | Bridgeport, Connecticut | 245 parcels, $28.5M appraised |
| Benderson Development | Private company | Commercial landlord | Port St. Lucie, Florida | 326,177 sq ft, $58.2M |
| Benderson Development | Family / private | Commercial landlord | Sarasota, Florida | 20 parcels, 930,410 sq ft, $126.1M (roll) |
| Benedict College | Institution | Landowner | Columbia, South Carolina | 79 parcels, 74.0 acres, $43.7M in the city |
| Bent Brook Ridge LLC | Private company | Homebuilder | Southaven, Mississippi | 41 parcels, $9.0M appraised |
| Benton County | Government | Building owner | Pasco-Richland-Kennewick, WA | — |
| Benton County | Government | Landowner | Pasco-Richland-Kennewick, WA | 19 parcels, 165 acres, $40.1M (Kennewick areas) |
| Benton County PUD (Public Utility District No. 1) | Government | Landowner | Pasco-Richland-Kennewick, WA | 47 parcels, 54 acres, $17.8M (Kennewick areas) |
| Berckman Residential Properties LLC | Private company | Commercial landlord | Augusta, Georgia | $29,842,456 assessed (2024, 7th-largest taxpayer) |
| Bercum Builders Inc. | Private company | Homebuilder | Vernon, British Columbia | Licence 20162, in good standing |
| Berezan (manager of Sahali Centre Mall) | Private company | Commercial landlord | Kamloops, British Columbia | 169,781 sq ft rentable, 1,037 stalls |
| Bergum Contracting Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 21680, in good standing |
| Berkshire Hathaway site-built homes (Taylor Morrison of Indiana LLC; Clayton Properties Group dba Arbor Homes) | Public company | Homebuilder | Indianapolis, Indiana | 104 parcels (70 Taylor Morrison, 34 Clayton/Arbor) |
| Bernalillo County | Government | Landowner | Albuquerque, New Mexico | 136 accounts, about 417 acres |
| Betenbough Homes LLC | Private company | Homebuilder | Midland, Texas | 371 accounts, 392 acres |
| Betenbough Homes LLC and Betenbough companies | Private company | Homebuilder | Lubbock, Texas | 791 accounts |
| Betenbough Homes, LLC | Private company | Homebuilder | Amarillo, Texas | 291 accounts |
| Bethel School District 52 | Government | Landowner | Eugene, Oregon | about 33 lots, about 204 acres |
| Bethesda Christian Association, Archway Community Services and the Khalsa Diwan Society of Abbotsford | Institution | Landowner | Abbotsford, British Columbia | 17 exempt folios between them |
| Bethune-Cookman University (roll: Bethune-Cookman College Inc) | Institution | Landowner | Daytona Beach, Florida | 57 parcels, 84 acres, $202.6M, 1,491 units |
| Beverly Balmoral Development Inc. | Private company | Homebuilder | Thunder Bay, Ontario | 31 |
| Bexar Ranch LP | Private company | Landowner | San Antonio, Texas | 3 accounts, 3,200 acres |
| BFTower, LLC (subsidiary of BancFirst) | Public company | Building owner | Oklahoma City, Oklahoma | 537,200 sq ft (assessor building record) |
| BGO (BentallGreenOak) | Institution | Commercial landlord | Victoria, British Columbia | 590,000+ sq ft (Hillside Centre) plus 336 rental units / 218,000 sq ft |
| BGO (BentallGreenOak) Prime Canadian Property Fund | Institution | Building owner | Victoria, British Columbia | more than 590,000 sq ft |
| BGO Core strategy with The Equitable Life Insurance Company of Canada | Institution | Building owner | Victoria, British Columbia | over 218,000 sq ft |
| BGRE (Brookfield Global Real Estate, formerly Brookfield Properties) | Private equity | Commercial landlord | Canada | 330M sq ft across five continents |
| BGRE (formerly Brookfield Properties) | Institution | Commercial landlord | Calgary, Alberta | 330M+ sq ft managed, 1,400+ properties globally |
| Bham Realty Co Inc | Private company | Commercial landlord | Birmingham, Alabama | 53 parcels, $107M, 86 acres |
| BHC Construction LLC | Private company | Homebuilder | Naperville, Illinois | 7 parcels, $3.0M assessed |
| BHR Scottsdale LP | REIT | Building owner | Scottsdale, Arizona | 210 rooms; 23-acre main parcel (roll) |
| BI Group | Private company | Homebuilder | Almaty, Kazakhstan | 134 completed projects; 69 under construction; about 1.3M m2 a year |
| Bi-Mart Corporation | Private company | Commercial landlord | Eugene, Oregon | 8 lots, 43.8 acres (Heavy Industrial) |
| Bi-State Development Agency (Metro) | Government | Landowner | St. Louis, Missouri | 144 parcels, about 69 acres |
| Bi-State Real Estate Developers LLC | Developer | Homebuilder | Davenport, Iowa | 34 lots, 49.9 acres |
| Bibb County Board of Education (Bibb County School District) | Government | Landowner | Macon, Georgia | 82 parcels, 1,293 ac |
| Big Box Property Owner C LLC | Private company | Commercial landlord | Arlington, Texas | 3 accounts, 90.8 acres, $141.6M |
| BIG Shopping Centers and Mega Or Holdings | Public company | Commercial landlord | Tel Aviv-Yafo, Israel | Sarona Market, 8,700 m² (bought for NIS 160M, Oct 2019) |
| BIG Shopping Centers and Mega Or Holdings (joint buyers; parking retained by Gindi Holdings) | Public company | Building owner | Tel Aviv-Yafo, Israel | 8,700 m² |
| Big Sky Commercial Property | Private company | Commercial landlord | McAllen, Texas | $74.1M taxable (5th); 14 accounts, about 90 acres |
| Bigos LLCs (BIGOS MCKNIGHT LLC, BIGOS-KELLOGG LLC, BIGOS-COSMOPOLITAN LLC and 11 more) | Private company | Commercial landlord | St. Paul, Minnesota | 30 parcels, 2,400 units, $306.1M |
| Bildex Corp. (Greenwood Homes) | Private company | Homebuilder | Leamington, Ontario | 74 |
| Biltrite Homes Corp | Private company | Homebuilder | Hagerstown, Maryland | 5 county / 4 city |
| Birchwood Grove LLC | Private company | Commercial landlord | Davenport, Iowa | 57 parcels, $61.7M, 17.6 acres |
| Birmingham Airport Authority | Government | Landowner | Birmingham, Alabama | 130 parcels, about 1,501 acres, $340M appraised |
| Birmingham City Schools (Board of Education) | Government | Landowner | Birmingham, Alabama | 215 parcels, about 794 acres, $84M appraised |
| Birmingham Land Bank Authority | Government | Landowner | Birmingham, Alabama | 1,726 parcels, about 392 acres, $29M appraised |
| Birmingham Property Group LLC | Private company | Homebuilder | Birmingham, Alabama | 116 parcels |
| Birmingham-Jefferson Civic Center Authority | Government | Building owner | Birmingham, Alabama | 1,009,028 sq ft (Assessor living area) |
| Birmingham-Jefferson Civic Center Authority | Government | Landowner | Birmingham, Alabama | 53 parcels, about 108 acres, $456M appraised |
| Biscuit Flats Dev LLC | Private company | Landowner | Phoenix, Arizona | 2 parcels, 2,029 acres, $436M |
| Bishop of Pueblo | Institution | Landowner | Grand Junction, Colorado | 11 parcels, 27.6 acres, $26.4M |
| Bishop of the Diocese of St. Augustine (Roman Catholic Diocese, Jacksonville) | Institution | Building owner | St. Augustine, Florida | 14,765 sq ft building area (roll) |
| Bishop of the Diocese of Venice (Roman Catholic) | Institution | Landowner | Sarasota, Florida | 14 parcels, 42.2 acres, $61.0M |
| Bishop's University | Institution | Building owner | Sherbrooke, Quebec | — |
| BIT Investment Ninety-Seven LLC | Private company | Building owner | Salem, Oregon | — |
| BIT Investment Ninety-Seven LLC | Private company | Commercial landlord | Salem, Oregon | $111.3M (1 account, 61.8 acres) |
| Bitexco Group | Private company | Building owner | Ho Chi Minh City (Saigon), Vietnam | 114,000 m² floor area |
| Bitexco Group | Private company | Commercial landlord | Ho Chi Minh City (Saigon), Vietnam | Bitexco Financial Tower: 68 floors, 114,000 m² |
| BJU Inc | Institution | Building owner | Greenville, South Carolina | — |
| BKCK LTD | Private company | Commercial landlord | Killeen, Texas | 6 commercial accounts, 33.7 acres, $38.3M |
| Blackburn Communities, LLC (Iron Horse Apartments) | Developer | Homebuilder | Round Rock, Texas | 266 units |
| Blackstone (BREIT; Blackstone Real Estate Partners IX) | Private equity | Commercial landlord | Henderson-Paradise, Nevada | 2 Paradise parcels, 135.6 acres, $4.81B taxable |
| Blackstone (owner strings beginning "BPP") | Private equity | Homebuilder | New York City, New York | 13,481 units |
| Blackstone Real Estate | Private equity | Commercial landlord | Dublin (Dublin City Council area), Ireland | Irish office portfolio 'more than 1.3 million square feet' (2022) |
| Blackstone Real Estate (Core+ funds) | Private equity | Building owner | Dublin (Dublin City Council area), Ireland | 413,000 sq ft campus: three office buildings and a 204-bedroom hotel (Irish Times) |
| Blackstone Real Estate Income Trust | REIT | Commercial landlord | Lexington, Kentucky | 3 student-housing properties, $159.0M gross |
| Blackstone Real Estate Income Trust | Private equity | Commercial landlord | Modesto, California | $105.6M gross across 9 properties ('Modesto, CA') |
| Blackstone Real Estate Income Trust | Private equity | Commercial landlord | Salinas, California | $120.1M gross; 4 affordable-housing properties |
| Blackstone Real Estate Income Trust | Private equity | Commercial landlord | Santa Rosa, California | $85.1M gross across 2 properties ('Santa Rosa, CA') |
| Blackstone Real Estate Income Trust | Private equity | Commercial landlord | Stockton, California | $375.0M gross across 17 properties (market 'Stockton, CA') |
| Blackstone Real Estate Income Trust (BREIT MF Promenade Terrace LLC) | REIT | Commercial landlord | Corona, California | $109.5M taxable value, rank 8 (FY2025) |
| Blackstone Real Estate Income Trust (BREIT) | REIT | Commercial landlord | Augusta, Georgia | 1 retail property ($11.9M gross) + 4 rental-housing properties ($1.1M) |
| Blackstone Real Estate Income Trust (rental housing owner) | Private equity | Homebuilder | Modesto, California | 2 multifamily + 2 affordable properties + 5 single-family homes ('Modesto, CA') |
| Blackstone Real Estate Income Trust (rental housing owner) | Private equity | Homebuilder | Salinas, California | 4 affordable-housing properties ('Salinas, CA') |
| Blackstone Real Estate Income Trust (rental housing owner) | Private equity | Homebuilder | Santa Rosa, California | 1 affordable-housing property, $68.9M gross ('Santa Rosa, CA') |
| Blackstone Real Estate Income Trust (rental housing) | REIT | Homebuilder | Riverside, California | 215 single-family rental homes; 5 multifamily; 7 affordable (Riverside, CA market) |
| Blackstone Real Estate Income Trust (single-family rental) | Private equity | Homebuilder | Stockton, California | 8 homes, $4.4M gross (market 'Stockton, CA') |
| Blackwood Partners Management Corporation (Nicola Wealth) | Private company | Building owner | Surrey, British Columbia | — |
| Blackwood Partners Management Corporation (Nicola Wealth) | Private company | Commercial landlord | Surrey, British Columbia | $214.0M assessed (Central City base parcel); 567,114 sq ft of office proposed at Central City II |
| Blandford Homes | Developer | Homebuilder | Chandler, Arizona | 64 homes |
| Blandford Homes | Developer | Homebuilder | Mesa, Arizona | 406 homes |
| BLD Parcel I Owner LLC, BLD Parcel III LLC, BLD Waterfront Upland Owner LLC and related BLD entities; SP Residential I LLC (135 East Main St) | Developer | Building owner | Bridgeport, Connecticut | 252,125 sq ft residential building at 135 East Main (roll) |
| BLH No 1 LLC to BLH No 5 LLC | Private company | Landowner | Colorado Springs, Colorado | 95 parcels, about 18,350 acres, $3.8M |
| Block 40 Property LLC | Private company | Homebuilder | Hollywood, Florida | 277 units |
| Block 58 LLC | Private company | Building owner | Houston, Texas | 1.2M sq ft office (Realty News Report); 2,054,777 sq ft building area on the HCAD account |
| Block 9 RDO LLC | Private company | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 87,190 + 31,768 sq ft office units; 73,210 sq ft hotel unit (roll) |
| Bloom Holding | Private company | Homebuilder | Abu Dhabi, United Arab Emirates | not stated in readable form |
| Bloomfield Homes | Private company | Homebuilder | Dallas, Texas | 577 accounts |
| Bloomfield Homes LP | Private company | Homebuilder | Mesquite, Texas | 193 accounts |
| Bloomington Central Station LLCs (BCS Management LLC, BCS3 Housing LLC, BCS4 Multifamily LLC, BCS 8170 Building LLC, BCS GD West LLC) | Private company | Commercial landlord | Bloomington, Minnesota | 21 parcels, $216.3M, 34 acres |
| Bloomington Public Schools (Independent School District No. 271) | Government | Landowner | Bloomington, Minnesota | 17 parcels, about 302 acres |
| Blue Bison Capital Fox Harbor KY LLC | Private company | Homebuilder | Paducah, Kentucky | 34 parcels (12.6 acres) |
| Blue CASL Tamiami LLC | Private company | Homebuilder | Sarasota, Florida | 96 units (2025) |
| Blue Chip Casino, LLC | Public company | Building owner | Michigan City, Indiana | 65,000 sq ft casino floor |
| Blue Chip Casino, LLC (Boyd Gaming) | Public company | Commercial landlord | Michigan City, Indiana | $82.5M, 1 parcel |
| Blue Cross & Blue Shield (of Rhode Island) | Institution | Commercial landlord | Providence, Rhode Island | 1 parcel, $67.2M |
| Blue Owl Real Estate Net Lease Trust (Project Bronco Fayetteville LLC) | REIT | Commercial landlord | Fayetteville, North Carolina | 3 parcels, 94 acres, $95.7M; 1,079,764 sq ft |
| Blue Valley Unified School District 229 | Government | Landowner | Overland Park, Kansas | 40 schools |
| Blueberry Hill Homes LLC | Private company | Homebuilder | New Orleans, Louisiana | 34 parcels |
| Bluegreen Vacations Unlimited Inc | Private company | Commercial landlord | Williamsburg, Virginia | 14 parcels, 18.9 acres, $20.5M |
| Bluehaven Homes, LLC | Private company | Homebuilder | Amarillo, Texas | 174 accounts |
| Blueprint Intergovernmental Agency | Government | Landowner | Tallahassee, Florida | 41 parcels, 305 acres, $4.3M |
| Bluestone-named LLCs (Bluestone Ridge, Bluestone Flats, Bluestone Lofts, Vue at Bluestone, Shops at Bluestone II and III) | Private company | Commercial landlord | Duluth, Minnesota | 29 parcels, $82.6M estimated, $1.51M net tax |
| Blythwood Homes (Oaks, Virgil, Fonthill and the parent licence) | Developer | Homebuilder | Niagara Falls, Ontario | 113 plus 98 |
| BMARK 2018-B6 One American Place, LLC | Private company | Building owner | Baton Rouge, Louisiana | 333,084 sq ft (2018 prospectus) |
| BMEF partnerships (BMEF Preserve LLC, BMEF Spring Creek LLC, BMEF Stoneleigh LP) | Private company | Commercial landlord | Garland, Texas | 4 accounts, 1,436 apartments, $254.6M |
| BMG Cascades entities | Developer | Commercial landlord | Tallahassee, Florida | 17 parcels, $66.0M |
| BMO Bank NA | Public company | Commercial landlord | Naperville, Illinois | 3 parcels, $21.0M assessed |
| BNKD Inc | Private company | Homebuilder | Cedar Rapids, Iowa | 29 vacant parcels, 54.1 acres |
| BNSF Railway | Public company | Landowner | Duluth, Minnesota | 155 parcels, 274.8 acres, $10.8M estimated |
| BNSF Railway | Private company | Landowner | Glendale, Arizona | 54 parcels, 283 acres, $51.4M |
| BNSF Railway | Public company | Landowner | Seattle, Washington | 158 parcels, 456 acres, $1.45B |
| BNSF Railway | Public company | Landowner | Springfield, Missouri | 7 parcels, about 5 acres in Springfield; 11 county-wide |
| BNSF Railway | Public company | Landowner | Tacoma, Washington | 132 parcels, 177 acres, $64.4M |
| BNSF Railway (and predecessor names) | Public company | Landowner | Lincoln, Nebraska | 78 parcels, about 893 acres |
| BNSF Railway (Burlington Northern names) | Public company | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 74 parcels, ~157 acres |
| BNSF Railway (Burlington Northern Santa Fe Railway Co) | Public company | Landowner | Killeen, Texas | 1 account, 3.58 acres, $0.3M |
| BNSF Railway (Burlington Northern, Great Northern, Northern Pacific names) | Public company | Landowner | Minneapolis, Minnesota | 186 parcels, $247.3M (city file); 306 acres |
| BNSF Railway (incl. Northern Pacific Ry Co, Burlington Northern Inc) | Public company | Landowner | St. Paul, Minnesota | 125 parcels, $60.0M, about 523 acres |
| BNSF Railway / Montana Rail Link | Public company | Landowner | Missoula, Montana | BNSF 34 rows, 36.7 acres, $25.4M; Montana Rail Link 21 rows, 34.0 acres, $3.8M |
| BNSF Railway Company | Public company | Landowner | Amarillo, Texas | 196 accounts, about 911 acres |
| BNSF Railway Company | Public company | Landowner | Carlsbad, New Mexico | 252 accounts countywide, 43 in city; ~$14.9M central-assessed in city |
| BNSF Railway Company | Public company | Landowner | Lubbock, Texas | 115 accounts, about 313 acres |
| BNSF Railway Company | Public company | Landowner | Pasco-Richland-Kennewick, WA | 22 parcels, 82 acres in Kennewick areas |
| BNSF Railway Company (and Burlington Northern Railroad) | Public company | Landowner | Sioux Falls, South Dakota | 28 parcels, about 37 acres |
| BNSF Railway Company and Union Pacific Land Res Corp | Public company | Landowner | Boulder, Colorado | 11 accounts, about 89 acres |
| Boa Sorte Limited Partnership | Private company | Landowner | Broomfield, Colorado | 5 accounts, about 430 acres of farmland |
| Boa-Franc (Planchers Mirage) | Private company | Building owner | Saint-Georges, Quebec | — |
| Board of Commissioners of the Port of New Orleans, with the New Orleans Public Belt Railroad | Government | Landowner | New Orleans, Louisiana | 112 bills, about 270 acres |
| Board of County Commissioners of Lucas County | Government | Building owner | Toledo, Ohio | — |
| Board of County Commissioners of Lucas County | Government | Landowner | Toledo, Ohio | 112 parcels, 180 stated acres, $239.7M |
| Board of County Commissioners of Montgomery County | Government | Landowner | Dayton, Ohio | 66 parcels, 172 stated acres, $195.5M |
| Board of Education | Government | Landowner | Savannah, Georgia | 80 parcels, 617.5 acres, $562.3M |
| Board of Education of Salt Lake City (Salt Lake City School District) | Government | Landowner | Salt Lake City, Utah | 174 parcels, about 368 acres, $928.8M |
| Board of Education of Washington County | Government | Landowner | Hagerstown, Maryland | 17 accounts, 319 acres, $258.7M in the city; 43 accounts, 1,094 acres, $571.4M county-wide |
| Board of Governors of Missouri State University | Government | Building owner | Springfield, Missouri | — |
| Board of Governors of the Colorado State University System | Government | Building owner | Fort Collins, Colorado | parcel 9714305901, which contains the stadium site, about 68 acres in several polygons; parcel 9714118901 about 81 acres (County parcel geometry) |
| Board of Governors of the Colorado State University System | Government | Landowner | Fort Collins, Colorado | 149 accounts, about 780 acres (about 4,900 more outside the City) |
| Board of Regents of the University of Nebraska | Institution | Building owner | Lincoln, Nebraska | 95.2-acre campus parcel (roll) |
| Board of Regents of the University of Nebraska | Institution | Landowner | Lincoln, Nebraska | 126 parcels, about 1,067 acres |
| Board of Regents of the University of Nebraska | Institution | Landowner | Omaha, Nebraska | 159 parcels, about 415 keyed acres; $20.8M taxable |
| Board of Regents of The University of Texas System | Government | Building owner | Brownsville, Texas | — |
| Board of Regents of The University of Texas System (UTRGV) | Government | Landowner | Brownsville, Texas | 63 accounts, about 195 acres |
| Board of Regents of the University of Texas System / State of Texas | Government | Building owner | Arlington, Texas | — |
| Board of Regents of the University of Wisconsin System | Government | Building owner | Green Bay, Wisconsin | — |
| Board of Regents of the University of Wisconsin System | Government | Landowner | Green Bay, Wisconsin | 83 parcels, about 648 acres |
| Board of Regents of the University of Wisconsin System | Government | Building owner | Madison, Wisconsin | — |
| Board of Regents of the University of Wisconsin System (UW–Madison) | Government | Landowner | Madison, Wisconsin | 226 parcels, about 3,161 acres |
| Board of Regents of the University System of Georgia | Government | Landowner | Macon, Georgia | 4 parcels, 412.5 ac |
| Board of Regents of the University System of Georgia | Government | Building owner | Savannah, Georgia | 205.75 acres |
| Board of Regents of the University System of Georgia | Government | Landowner | Savannah, Georgia | 39 parcels, 282.6 acres, $182.9M |
| Board of Regents of the University System of Georgia (Georgia Tech, Georgia State) | Institution | Landowner | Atlanta, Georgia | 407 parcels, 461 acres, $1.07B |
| Board of Revenue, Government of Sindh (state land) | Government | Landowner | Karachi, Sindh, Pakistan | about 60,000 acres of state land in Karachi Division identified as under unauthorized occupancy |
| Board of Trustees for Alabama State University | Government | Building owner | Montgomery, Alabama | 176.8 acres (108 parcels) |
| Board of Trustees for Alabama State University | Government | Landowner | Montgomery, Alabama | 108 parcels, 177 acres, $18.0M |
| Board of Trustees of Boise State University (Idaho State Board of Education) | Government | Building owner | Boise, Idaho | — |
| Board of Trustees of Boise State University (Idaho State Board of Education) | Government | Landowner | Boise, Idaho | 101.6-acre main-campus parcel (1910 W University Dr) |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida) | Government | Landowner | Jacksonville, Florida | 275 parcels, 23,396 acres |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida) | Government | Landowner | Port St. Lucie, Florida | 70 parcels, 2,152 acres |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida) | Government | Landowner | St. Petersburg, Florida | 64 parcels, 2,152 acres, $248.9M |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida) | Government | Building owner | Tallahassee, Florida | 1,179,629 sq ft building area on the roll (7 buildings) |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida) | Government | Landowner | Tallahassee, Florida | 342 parcels, 34,300 acres, $4.46B (228 parcels, 5,075 acres, $4.41B in the City) |
| Board of Trustees of the Internal Improvement Trust Fund (State of Florida), for USF | Government | Building owner | St. Petersburg, Florida | 365,189 sq ft building area; 10.1 acres (main parcel, roll) |
| Board of Trustees of the Internal Improvement Trust Fund / University of South Florida | Government | Landowner | Tampa, Florida | 3 parcels, 1,563 acres |
| Board of Trustees of the University of Alabama | Government | Building owner | Birmingham, Alabama | — |
| Board of Trustees of the University of Alabama (UAH) | Government | Landowner | Huntsville, Alabama | 31 parcels |
| Board of Trustees of the University of Alabama / UAB | Government | Landowner | Birmingham, Alabama | 75 parcels, about 197 acres, $297M appraised |
| Board of Water & Light (City utility) | Government | Landowner | Lansing & East Lansing, Michigan | 114 parcels, 255 acres |
| Board of Water and Sewer Commissioners of the City of Mobile (MAWSS) | Government | Landowner | Mobile, Alabama | 127 parcels, about 279 acres |
| Board of Water Commissioners (Denver Water) | Government | Landowner | Denver, Colorado | 51 parcels, about 910 acres, $290.6M |
| Bob Jones University (BJU Inc) | Institution | Landowner | Greenville, South Carolina | 10 parcels, 185 acres, $51.8M |
| Bobtown Villas Property LLC | Private company | Homebuilder | Garland, Texas | 106 accounts |
| Bodwell Road LLC / Ariel Properties LLC / Biren Properties Inc | Private company | Commercial landlord | Manchester, New Hampshire | 25 / 25 / 12 condominium units |
| Boeing (Hughes Helicopters, McDonnell Douglas Helicopter) | Public company | Landowner | Mesa, Arizona | 10 parcels, 349 acres, $216.7M |
| Boeing Company | Public company | Landowner | North Charleston, South Carolina | 4 parcels, 135 acres |
| Boffo Developments (NR) Ltd | Family / private | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $824,305 |
| Bogotá Distrito Capital | Government | Building owner | Bogotá, Colombia | — |
| Bogotá Distrito Capital — inventory kept by the Defensoría del Espacio Público (DADEP) | Government | Landowner | Bogotá, Colombia | 69,981 bienes inmuebles (land and buildings), central level, 31 Mar 2018 |
| Boise Mall, LLC (Brookfield Properties) | Private equity | Building owner | Boise, Idaho | 666,584 sq ft (CMBS term sheet) |
| Boji Tower LLC | Private company | Building owner | Lansing & East Lansing, Michigan | 185,189 sq ft |
| Boligbygg Oslo KF (landlord, not a builder) | Government | Homebuilder | Oslo, Norway | Nearly 12,000 rental homes; one million m2 |
| Bolthouse Land Company, LLC | Private company | Landowner | Bakersfield, California | $68.1M taxable value, rank 9 (FY2022) |
| Bolthouse Land Company, LLC | Private company | Homebuilder | Bakersfield, California | $68.1M taxable value, rank 9 (FY2022) |
| Bonava (Bonava Latvija; Bonava AB, Nasdaq Stockholm) | Public company | Homebuilder | Riga, Latvia | 5 projects with 330 housing units under way in Riga (2025) |
| BOP Heritage LLC | Private company | Building owner | Houston, Texas | 1,158,165 sq ft office (SEC prospectus); 2,324,097 sq ft building area incl. garage (HCAD) |
| BOP Republic Plaza I LLC (Brookfield Office Properties, per the 2012 loan prospectus) | REIT | Building owner | Denver, Colorado | 1,542,612 sq ft gross (roll); 1,302,107 SF (2012 loan prospectus) |
| Border Building Company LLC | Private company | Homebuilder | Laredo, Texas | 73 accounts |
| Bosa Development | Family / private | Building owner | Victoria, British Columbia | — |
| Bosa Development | Family / private | Commercial landlord | Victoria, British Columbia | 477 guestrooms (Fairmont Empress) plus Dockside Green |
| Bosa Development | Family / private | Homebuilder | Victoria, British Columbia | no unit count published |
| Bosa Development Group Inc. | Family / private | Homebuilder | Port Moody, British Columbia | $744,666 of tax levied, 2025 |
| Bosa Properties | Family / private | Building owner | Dawson Creek, British Columbia | — |
| Bosa Properties | Family / private | Commercial landlord | Dawson Creek, British Columbia | Dawson Creek Mall; 5.5M sq ft under management group-wide |
| Bosa Properties | Family / private | Homebuilder | Richmond, British Columbia | ~775 condominium homes plus a rental building in Lansdowne phase one |
| Bosa Properties | Family / private | Homebuilder | Surrey, British Columbia | joint-venture partner on Lansdowne District, Richmond |
| Bosa Properties | Family / private | Building owner | Terrace, British Columbia | — |
| Bosa Properties | Family / private | Commercial landlord | Vancouver, British Columbia | 5.5M sq ft under management |
| Bosa Properties | Family / private | Homebuilder | Vancouver, British Columbia | 10,000 |
| Bosa Properties (Poco Lands) Inc | Family / private | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $280,149 |
| Bosa Properties / Loon Properties (Skeena) Inc | Family / private | Commercial landlord | Terrace, British Columbia | $290,950.80 against Loon Properties (Skeena) Inc; Skeena Mall |
| Bosco di Ciliegi | Private company | Building owner | Moscow, Russia | — |
| Boston & Maine Corp (c/o Guilford Transportation) | Private company | Landowner | Nashua, New Hampshire | 26 parcels, $37.1M |
| Boston & Maine Railroad (c/o CSX Transportation) | Public company | Landowner | Manchester, New Hampshire | 3 parcels, 3.3 acres, $0.19M |
| Boston Capital Development (Parcel 5 Holdings LLC) | Private company | Homebuilder | Worcester, Massachusetts | 120 Washington St (2024, 89,025 sq ft gross) |
| Boston Housing Authority | Government | Landowner | Boston, Massachusetts | 210 parcels, $1.32B, about 180 acres |
| Boston Planning Department (Boston Redevelopment Authority / BPDA) and EDIC | Government | Landowner | Boston, Massachusetts | 239 parcels, $1.44B |
| Boulder Community Health | Institution | Building owner | Boulder, Colorado | 29.3 acres, plus a 30.5-acre adjoining account |
| Boulder Community Health / Community Hospital Association | Institution | Landowner | Boulder, Colorado | 24 accounts, about 66 acres, $345M |
| Boulder Creek Baseline LLC | Private company | Homebuilder | Broomfield, Colorado | 147 accounts |
| Boulder Valley School District RE-2 | Government | Landowner | Boulder, Colorado | 41 accounts in six spellings, about 302 acres, $500M |
| Boulder Valley School District RE-2J | Government | Landowner | Broomfield, Colorado | 8 accounts, 101.2 acres, $83.7M |
| Boulevard Thibeau retail strip (owners not established) | Private company | Commercial landlord | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $11,760,700 at 635-645; $7,120,400 at 693-701; $5,120,100 at 806-824 |
| Bowling Construction LLC | Private company | Homebuilder | El Paso, Texas | 186 accounts |
| Bowman Station NRDE LLC | Private company | Commercial landlord | Macon, Georgia | 56.9 ac; $54,500,000 paid Dec 2021 |
| Bowmanville Estates Inc. (Esquire Homes) | Private company | Homebuilder | Bowmanville, Ontario | 193 |
| Bowmanville Mall and the King Street retail | Private company | Commercial landlord | Bowmanville, Ontario | not established |
| Boyd Gaming | Public company | Commercial landlord | Las Vegas, Nevada | 17 parcels, 23.2 acres, $153.0M taxable |
| Boyd Gaming Corporation | Public company | Building owner | Shreveport, Louisiana | — |
| BOZ Hollywood Bread Owner LLC | Private company | Homebuilder | Hollywood, Florida | 362 units |
| BOZ Port of Vancouver Owner LLC (building); Port of Vancouver (land) | Private company | Building owner | Vancouver, Washington | 680,919 sq ft building on the roll |
| BPI Real Estate | Private company | Homebuilder | Luxembourg City, Luxembourg | 99 homes, Kiem Ouest Lot 2 (five residences, delivered) |
| BPP ST Owner LLC (Blackstone Property Partners) | Private equity | Building owner | New York City, New York | 8,942,176 sq ft building area on the Stuyvesant Town lot (PLUTO) |
| BPR-FF JV LLC (Brookfield Property REIT / Brookfield Real Estate Partners F LP) | REIT | Commercial landlord | Augusta, Georgia | Augusta Mall, 1,075,000 sq ft (31 Dec 2020) |
| BPR-FF JV LLC (Brookfield Property REIT 51%, Brookfield Real Estate Partners F LP) | REIT | Building owner | Augusta, Georgia | 1,075,000 sq ft (incl. anchors; BPR 10-K 2020) |
| BPREP 1801 California Street Owner LLC | Private company | Building owner | Denver, Colorado | 1,567,575 sq ft gross (roll) |
| BR Henderson Beach LLC | Private company | Commercial landlord | Destin, Florida | 2 parcels, 389,748 sq ft, $48.7M |
| BR Knez Construction (Inc and LLC) | Private company | Homebuilder | Cleveland, Ohio | 41 parcels in Cleveland (51 county-wide) |
| BR Regions Acquisition LLC | Private company | Building owner | Birmingham, Alabama | 700,703 sq ft (Assessor living area) |
| BR Regions Acquisition LLC | Private company | Commercial landlord | Birmingham, Alabama | 1 parcel, $85.7M |
| Bradford Allen Las Olas LLC | Private company | Building owner | Fort Lauderdale, Florida | 873,029 sq ft building area across both parcels (roll) |
| Brady Sullivan (Brady Sullivan Plaza LLC, Brady Sullivan Millworks LLCs) | Private company | Commercial landlord | Manchester, New Hampshire | 22 parcels, $167.8M |
| Brady Sullivan Plaza LLC | Private company | Building owner | Manchester, New Hampshire | 354,895 sq ft (roll living area) |
| Braemar Hotels & Resorts Inc. | REIT | Landowner | Dorado, Puerto Rico | 96-room resort; land at cost $79.7M |
| Braemar Hotels & Resorts Inc. | REIT | Commercial landlord | Dorado, Puerto Rico | 96 rooms; $210.6M gross book value |
| Braemar Hotels & Resorts Inc. (through BHR Dorado LLC) | REIT | Building owner | Dorado, Puerto Rico | 96 rooms (Braemar 10-K) |
| Braman Ranches LLC | Private company | Landowner | Corpus Christi, Texas | 12 accounts, about 2,454 acres |
| Brandywine Realty Trust | REIT | Commercial landlord | Austin, Texas | 14 properties, 1,842,000 sq ft |
| Brandywine Realty Trust | REIT | Commercial landlord | Philadelphia, Pennsylvania | 4,736,126 sq ft |
| Brandywine Realty Trust (Brandywine Cira Walnut 1) | REIT | Building owner | Philadelphia, Pennsylvania | 625,863 sq ft office, 98.2% occupied (Brandywine 10-K) |
| Brandywine Realty Trust (Brandywine Operating Partnership LP) | REIT | Building owner | Philadelphia, Pennsylvania | 1,029,413 sq ft net rentable, 93.2% occupied (Brandywine 10-K) |
| Braniff Homes LP | Private company | Homebuilder | Irving, Texas | 20 accounts |
| Brannon Builders LLC | Private company | Homebuilder | Southaven, Mississippi | 19 parcels, 2.1 acres |
| Branthaven Homes | Private company | Homebuilder | Burlington, Ontario | 1,221 across sixteen licences |
| Branthaven Homes | Private company | Homebuilder | Hamilton, Ontario | 2,884 |
| Bravo Winery Ltd | Private company | Building owner | Naramata, British Columbia | — |
| Brazos County | Government | Building owner | Bryan-College Station, Texas | — |
| Brazos County | Government | Landowner | Bryan-College Station, Texas | 43 accounts, 577 acres, $127.8M |
| BRD1 LLC | Private company | Commercial landlord | Duluth, Minnesota | 11 apartment parcels, 10.2 acres, $32.0M |
| BRE 312 Owner, LLC | Private equity | Building owner | Chicago, Illinois | — |
| BRE DDR Woodfield Village / SITE Centers Corp. | REIT | Commercial landlord | Schaumburg, Illinois | $11,309,001 on 3 parcels + $5,349,394 on 3 parcels |
| BRE Depot Park LLC | Private company | Commercial landlord | Sacramento, California | $253.5M |
| BRE-BMR Flatiron I–VIII, 2100 Central and 1855 Flatiron LLCs | Private company | Commercial landlord | Boulder, Colorado | 25 accounts, about 68 acres, $278M |
| Breton Village Owner LLC | Private company | Commercial landlord | Grand Rapids, Michigan | $26,327,900 |
| Bretta Construction LLC | Private company | Homebuilder | Springfield, Massachusetts | 4 single-family records, built 2024–2025 |
| Brewster Wheeler I, II and III LDHA LLC | Private company | Homebuilder | Detroit, Michigan | 159 units, 3 permits |
| BRG Quarterpath LLC | Private company | Commercial landlord | Williamsburg, Virginia | 2 parcels, 228 units, $63.2M |
| BRI 1855 IDS Center, LLC | Private company | Building owner | Minneapolis, Minnesota | 1,410,415 sq ft (prospectus): 57-story tower, 8-story annex, retail and concourse |
| Bridge & Quarry Ltd. | Private company | Homebuilder | Welland, Ontario | 43 |
| Bridge Group Investments (now Mershops), with Steerpoint Capital | Private company | Building owner | Salinas, California | 890,000 sq ft (Macerich 2013); 60.7 acres |
| Bridgeport Hospital (Yale New Haven Health) | Institution | Building owner | Bridgeport, Connecticut | 637,178 sq ft primary building (roll) |
| Bridgeport Hospital (Yale New Haven Health) | Institution | Landowner | Bridgeport, Connecticut | 18 parcels, 20.7 acres, $612.9M appraised |
| Bridgeport Redevelopment Agency | Government | Landowner | Bridgeport, Connecticut | 27 parcels, 13.7 acres, $82.6M appraised |
| Bridges Group LLC | Private company | Homebuilder | Warren, Michigan | 24 parcels (12 houses, 11 condo units, 1 lot), 10 built 2020 or later |
| Bridgman Realty Trust | Private company | Commercial landlord | Hanover, New Hampshire | $193,117 |
| Brightland Homes | Private company | Homebuilder | Arlington, Texas | 107 accounts |
| Brightland Homes | Private company | Homebuilder | Austin, Texas | 501 accounts |
| Brightland Homes Ltd | Private company | Homebuilder | Plano, Texas | 39 accounts |
| Brightland Homes of Tennessee LLC | Private company | Homebuilder | Murfreesboro, Tennessee | 116 county / 116 city |
| Brightline Trains Florida LLC | Private company | Building owner | Fort Lauderdale, Florida | 13,970 sq ft building area (roll) |
| Brigil | Family / private | Homebuilder | Gatineau, Quebec | 300+ units (Horizon I and II); 280 approved at Plateau Symmes |
| Brihanmumbai Municipal Corporation (BMC) | Government | Landowner | Mumbai, Maharashtra, India | Lessor of 92.61 acres at Mahalakshmi Racecourse (2023–2053) |
| Brihanmumbai Municipal Corporation (lessor under the 2023 lease deed) | Government | Building owner | Mumbai, Maharashtra, India | about 225 acres in all (Wikipedia); 92.61 acres leased to the turf club |
| Bristol Ridge Apartments LLC | Private company | Building owner | Clarksville, Tennessee | — |
| British Columbia Hydro and Power Authority | Government | Building owner | Edgewood and Fauquier, British Columbia | — |
| British Columbia Hydro and Power Authority | Government | Landowner | Edgewood and Fauquier, British Columbia | land along the Arrow Lakes; both community water and sewer systems |
| British Columbia Hydro and Power Authority | Government | Building owner | Mission, British Columbia | 49.94 ha under licence |
| British Columbia Hydro and Power Authority | Government | Commercial landlord | Mission, British Columbia | a recreation site at Hayward Street and the Ruskin/Stave River dam lands |
| British Columbia Hydro and Power Authority | Government | Landowner | Prince George, British Columbia | 42,413 ha under five Master Licences to Cut (M02786–M02789 and one other) within about 25 km of the city |
| British Columbia Investment Management Corporation and RBC Global Asset Management | Pension fund | Building owner | Ottawa, Ontario | 675,000 sq ft of retail and office across two towers and a multi-level concourse |
| British Columbia Investment Management Corporation and RBC Global Asset Management | Pension fund | Commercial landlord | Ottawa, Ontario | 675,000 sq ft (World Exchange Plaza) |
| Brix Grand Rapids Holdings LLC | Private company | Commercial landlord | Grand Rapids, Michigan | $24,768,856 |
| Brixmor Broomfield Town Centre LLC (Brixmor Property Group) | REIT | Commercial landlord | Broomfield, Colorado | 11 accounts, $30.3M actual value; 175,368 sq ft GLA |
| Brixmor Property Group | REIT | Commercial landlord | Ann Arbor, Michigan | 3 Ann Arbor centres: Arborland Center ($113.2M gross carrying amount), Huron Village (118,482 sq ft, bought Nov 2024 for $29.5M), Maple Village ($54.2M); Arborland $46,162,551 taxable |
| Brixmor Property Group | REIT | Building owner | Bakersfield, California | 240,068 sq ft GLA |
| Brixmor Property Group | REIT | Commercial landlord | Bakersfield, California | 240,068 sq ft |
| Brixmor Property Group | REIT | Commercial landlord | Escondido, California | $64.1M gross cost (two centres) |
| Brixmor Property Group | REIT | Commercial landlord | Knoxville, Tennessee | Kingston Overlook, 119,360 sq ft |
| Brixmor Property Group | REIT | Commercial landlord | Louisville, Kentucky | 4 shopping centres, $82.6M gross carrying amount |
| Brixmor Property Group | REIT | Commercial landlord | Modesto, California | 87,124 sq ft GLA (Briggsmore Plaza) |
| Brixmor Property Group | REIT | Commercial landlord | Naples, Florida | 2 centres in the City, 38.5 acres, $77.3M (roll) |
| Brixmor Property Group | REIT | Commercial landlord | Port St. Lucie, Florida | East Port Plaza, 214,489 sq ft |
| Brixmor Property Group | REIT | Commercial landlord | Santa Ana, California | 111,403 sq ft GLA (Bristol Plaza) |
| Brixmor Property Group (Brixmor (formerly AMCAP) Arborland LLC) | REIT | Building owner | Ann Arbor, Michigan | — |
| Brixmor Property Group (Brixmor Miracle Mile, LLC) | REIT | Commercial landlord | Toledo, Ohio | 7 parcels, $13.1M |
| Brixmor Property Group (Brixmor SPE 5 LLC) | REIT | Commercial landlord | Duluth, Minnesota | 2 parcels, 28.1 acres, $13.5M taxable |
| Brixmor Property Group (Highridge Plaza) | REIT | Commercial landlord | Yonkers, New York | 88,501 sq ft |
| Brixton Sherwood, LLC (Brixton Capital) | Private company | Commercial landlord | Stockton, California | 293,679 sq ft GLA |
| Broad Street Realty, Inc. (BSR Midtown Current LLC; BSV Colonial Owner LLC; BSV Lamonticello Owner LLC) | Public company | Commercial landlord | Williamsburg, Virginia | Midtown Row, Midtown Colonial and Midtown Lamonticello: $160.8M net real estate in its 10-K; $146.3M on the 2024 roll |
| Broadmead Care Society | Institution | Homebuilder | Sidney, British Columbia | $15,635 of municipal taxes forgone, 2025 |
| Broadmoor Hotel Inc | Private company | Building owner | Colorado Springs, Colorado | 202,623 sq ft on the main hotel parcel (roll) |
| Broadstreet Properties Ltd. | Family / private | Homebuilder | Campbell River, British Columbia | $729,481.86 of 2025 municipal taxes across two listed entities |
| Broadstreet Properties Ltd. | Private company | Homebuilder | Winnipeg, Manitoba | 354 units / 2 permits |
| Broccolini | Family / private | Homebuilder | Montreal, Quebec | 21M+ sq ft (Amazon facilities alone) |
| Broccolini | Family / private | Commercial landlord | Salaberry-de-Valleyfield, Quebec | two warehouses of 28,000 m2 each |
| Brock Built Homes LLC | Private company | Homebuilder | Atlanta, Georgia | 91 parcels (43 in Atlanta) |
| Brock University | Institution | Building owner | St. Catharines, Ontario | — |
| Brock University | Institution | Landowner | St. Catharines, Ontario | the former Canada Hair Cloth building, plus the main Glenridge campus |
| Bronstein 9% / Bronstein 4% Limited Partnerships (Nashua Housing and Redevelopment Authority) | Government | Homebuilder | Nashua, New Hampshire | 82 condominium units, $40.9M (built 2023) |
| Brookfield Asset Management | Public company | Building owner | Nassau, The Bahamas | 3,805 rooms; 60,000 sq ft casino (en.wikipedia infobox) |
| Brookfield Asset Management (Atlantis, Paradise Island) | Public company | Landowner | Nassau, The Bahamas | Not quantified from an opened source |
| Brookfield Asset Management (funds managed by 브룩필드자산운용) | Private equity | Building owner | Seoul, South Korea | — |
| Brookfield Asset Management (IFC Seoul funds) | Private equity | Commercial landlord | Seoul, South Korea | Three IFC office towers and IFC Mall, Yeouido; bought with the Conrad for ₩2.55 trillion in 2016 |
| Brookfield India Real Estate Trust | REIT | Commercial landlord | Mumbai, Maharashtra, India | 4.5M sf at Downtown Powai + 264,000 sf at GBKC (50%) |
| Brookfield India Real Estate Trust and NCW Prime Offices Fund (Nuvama Group), 50:50 | REIT | Building owner | Mumbai, Maharashtra, India | 264,000 sq ft (the three floors held) |
| Brookfield Office Properties (BOP) and BPREP-named entities | Private equity | Commercial landlord | Denver, Colorado | 7 parcels, $505.1M, 3.49M sq ft gross (roll) |
| Brookfield Properties | Public company | Homebuilder | Concord, California | Master developer, former CNWS (2,422 acres to transfer) |
| Brookfield Properties (Boise Mall, LLC; sponsor BPR LLC) | Private equity | Commercial landlord | Boise, Idaho | 666,584 sq ft retail (Boise Towne Square) |
| Brookfield Properties (entities c/o) | Private company | Commercial landlord | Houston, Texas | 14.5M sq ft over 38 accounts |
| Brookfield Properties (GGP Ala Moana LLC and affiliates) | REIT | Commercial landlord | Honolulu, Hawaii | 10 parcels, $2.16B (roll); Ala Moana Center 2,648,000 sq ft GLA |
| Brookfield Properties (GGP-Four Seasons LLC) | Private equity | Commercial landlord | Greensboro, North Carolina | 3 parcels, 63 acres, $79.2M |
| Brookfield Properties (Greenpoint Landing) | Public company | Homebuilder | Brooklyn, New York | 1,939 units on 5 lots |
| Brookfield Properties Retail (Coronado Center) | Private company | Commercial landlord | Albuquerque, New Mexico | 7 accounts, 48.4 acres, $91.6M |
| Brookfield Property Partners L.P. | Private equity | Building owner | Toronto, Ontario | — |
| Brookfield Property Partners L.P. | Private equity | Commercial landlord | Toronto, Ontario | 67M sq ft, 110 office assets (global) |
| Brookfield Property REIT (Brookfield Properties; formerly GGP) | REIT | Building owner | Virginia Beach, Virginia | 1,182,000 sq ft GLA (Brookfield Property REIT 10-K, 2020) |
| Brookfield Property REIT / Brookfield Properties (Lynnhaven Mall) | REIT | Commercial landlord | Virginia Beach, Virginia | 1,182,000 sq ft GLA (2020) |
| Brookfield Property REIT Inc. | REIT | Building owner | Bakersfield, California | 1,095,000 sq ft total GLA (533k mall and freestanding, 270k company-owned anchors, 292k tenant-owned anchors), 2020 |
| Brookfield Property REIT Inc. | REIT | Commercial landlord | Bakersfield, California | 1,095,000 sq ft (2020) |
| Brookfield Property REIT Inc. (formerly GGP) | REIT | Building owner | Visalia, California | 439,000 sq ft (182,000 mall shops + 257,000 anchors, Dec 2020) |
| Brookfield Property REIT Inc. (GGP) | REIT | Commercial landlord | Visalia, California | 439,000 sq ft (Visalia Mall, 90%) |
| Brookfield Residential | Private equity | Homebuilder | Canada | 50+ communities in 40+ cities (Canada and US) |
| Brookfield Residential | Public company | Homebuilder | Chula Vista, California | Builder partner at Escaya |
| Brookfield Residential | Public company | Homebuilder | Gilroy, California | share of first 274 units (2016) |
| Brookfield Residential | Developer | Homebuilder | Irvine, California | 1,138 units proposed (Gateway Village) |
| Brookfield Residential | Public company | Homebuilder | Ontario, California | 5 communities/neighbourhoods |
| Brookfield Residential | Private equity | Homebuilder | Toronto, Ontario | 2,405 |
| Brookfield Residential (Alberta) | Public company | Homebuilder | Calgary, Alberta | 1,075 units / 988 permits |
| Brooklyn Kings Plaza LLC (The Macerich Company, 100%) | REIT | Building owner | Brooklyn, New York | 2,401,524 sq ft building area, 1,274,028 sq ft of it retail (PLUTO) |
| Brooklyn Union Gas Company | Public company | Landowner | Brooklyn, New York | 5 lots, 120.1 acres |
| Brooks Shopping Center LLC | Private company | Building owner | Yonkers, New York | 976,618 sq ft gross floor area on the main parcel (State roll) |
| Brooks Shopping Center LLC (Cross County Center) | Private company | Commercial landlord | Yonkers, New York | $316.4M on 2 parcels; 976,618 sq ft GFA |
| Brookshire Grocery Co | Private company | Commercial landlord | Tyler, Texas | $179.6M (No. 4) |
| Brookside Improvements LLC | Private company | Building owner | Bridgeport, Connecticut | 57,360 sq ft primary building (roll) |
| Broomfield Urban Renewal Authority | Government | Building owner | Broomfield, Colorado | — |
| Broward College | Government | Landowner | Fort Lauderdale, Florida | 1 parcel, $176.4M |
| Broward County | Government | Building owner | Fort Lauderdale, Florida | 3,670,040 sq ft building area on the main Fort Lauderdale parcel (roll) |
| Broward County | Government | Landowner | Fort Lauderdale, Florida | 312 parcels, 476 acres, $2.08B |
| Broward County | Government | Building owner | Hollywood, Florida | 701.5 acres in 32 County parcels (roll) |
| Broward County | Government | Landowner | Hollywood, Florida | 491 parcels, 1,489 acres, $699.4M |
| Broward County (land) — 600 N Andrews Ave | Government | Homebuilder | Fort Lauderdale, Florida | 263 units |
| Brown & Brown, Inc. (roll: Brown & Brown Realty Co) | Public company | Building owner | Daytona Beach, Florida | 14.5 acres; 211,684 sq ft building area (roll) |
| Brown County | Government | Building owner | Green Bay, Wisconsin | — |
| Brown County | Government | Landowner | Green Bay, Wisconsin | 38 parcels, about 565 acres |
| Brown University | Institution | Landowner | Providence, Rhode Island | 203 parcels, $1.93B assessed |
| Brownsville Community Improvement Corporation | Government | Building owner | Brownsville, Texas | 159.4 acres |
| Brownsville Independent School District | Government | Landowner | Brownsville, Texas | 136 accounts, about 1,190 acres |
| Brownsville Matamoros Bridge Co | Private company | Building owner | Brownsville, Texas | — |
| Brownsville Navigation District of Cameron County | Government | Building owner | Brownsville, Texas | about 1,000 acres, 15,000 ft of channel frontage |
| Brownsville Navigation District of Cameron County | Government | Landowner | Brownsville, Texas | 6 accounts, about 395 acres inside the City |
| Brownsville Public Utilities Board | Government | Landowner | Brownsville, Texas | 66 accounts, about 420 acres |
| Bruhati Homes LLC (and numbered Bruhati LLCs) | Private company | Homebuilder | Lafayette, Louisiana | 35 parish / 27 city |
| Brundale Fine Homes Ltd. | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 32 |
| Brussels Airport Company (shareholders: Belgian federal holding SFPI/FPIM and indirect investors; PMV holds an economic 39% via the former OTPP stake) | Government | Building owner | Brussels, Belgium | — |
| Brussels public housing companies (16 SISP/OVM), supervised by SLRB/BGHM (Société du Logement de la Région de Bruxelles-Capitale) | Government | Landowner | Brussels, Belgium | 41,809 social homes at December 2025 (36,720 flats, 5,089 houses) |
| BRVS LLC | Private company | Homebuilder | Springfield, Massachusetts | 6 two-family records (12 units), built 2019–2022 |
| Bryan Housing Authority | Government | Landowner | Bryan-College Station, Texas | 11 accounts, 23 acres |
| Bryan Independent School District | Government | Landowner | Bryan-College Station, Texas | 42 accounts, 868 acres, $415.7M |
| Bryan Medical Center | Institution | Building owner | Lincoln, Nebraska | 20.55 and 21.16 acres (roll) |
| BSA Hospital, LLC (Ardent Health) | Public company | Building owner | Amarillo, Texas | — |
| BSC Housing Company, Inc. | Private company | Building owner | Brooklyn, New York | 997,720 sq ft on the main lot (PLUTO) |
| BSC Housing Company, Inc. | Private company | Homebuilder | New York City, New York | 9,637 units |
| BSFR entities (BSFR III Owner I LLC, BSFR TRS III LLC, BSFR I Owner I LP) | Private company | Commercial landlord | Clinton, Mississippi | 30 houses, $2.7M |
| BSR Midtown Current LLC | Public company | Building owner | Williamsburg, Virginia | 332,949 sq ft residential gross; 55,540 sq ft retail |
| BSREP III Central LLC | Private company | Commercial landlord | San Bernardino, California | $209.1M taxable (rank 5) |
| BTC d.d. | Private company | Building owner | Ljubljana, Slovenia | 475,000 m² of surface area; 400,000 m² of business premises (BTC site); 398,970 m² in 2019 profile |
| BTC d.d. | Private company | Landowner | Ljubljana, Slovenia | 51% of the 398,970 m² it manages in BTC City (2019) |
| BTC d.d. | Private company | Commercial landlord | Ljubljana, Slovenia | 475,000 m² BTC City (400,000 m² business premises); BTC owns 51% of the area it manages there |
| BTR Land LLC | Private company | Landowner | Garland, Texas | 4 accounts, 224.1 acres, $36.7M |
| Bucksbaum Properties | Private company | Building owner | Palm Desert, California | 86,835 rentable sq ft; 5 acres |
| Bucksbaum Properties | Private company | Commercial landlord | Palm Desert, California | One El Paseo Plaza, 86,835 sq ft |
| Budapest Airport Zrt. (Corvinus Zrt. 80%, VINCI Airports 20%) | Government | Landowner | Budapest, Hungary | Concession to 2080; 100% equity valued at €3.1 billion (2024) |
| Budapest dwellings built (all builders) — KSH | Government | Homebuilder | Budapest, Hungary | 3,949 (2025); 4,607 (2024); 6,359 (2023) |
| Budapesti Közművek Nonprofit Zrt. (BKM, the City's utility holding) | Government | Landowner | Budapest, Hungary | Rákosrendező railway land under a pre-emption purchase from MNV (first instalment due 24 March 2025) |
| Buescher Construction Company Inc | Private company | Homebuilder | Fort Wayne, Indiana | 45 parcels (38 vacant); 0 in the city |
| Buffalo Municipal Housing Authority | Government | Landowner | Buffalo, New York | 52 parcels, 75.6 stated acres, $360.0M |
| Buffalo Sewer Authority | Government | Landowner | Buffalo, New York | 0 parcels in its own name |
| Buffalo Urban Development Corporation | Government | Landowner | Buffalo, New York | 5 parcels, 21.8 stated acres, $0.9M |
| Buffalo Urban Renewal Agency | Government | Building owner | Buffalo, New York | — |
| Buffalo Urban Renewal Agency | Government | Landowner | Buffalo, New York | 30 parcels, 29.9 stated acres, $211.2M |
| Build Sound LLC | Private company | Homebuilder | Seattle, Washington | 32 sales, $25.1M |
| Buildcap Inc. (Grandview Homes) | Private company | Homebuilder | Kitchener, Ontario | 600 |
| Builder at 350 Commerce Ste 200, Irvine (not identified) | Developer | Homebuilder | Palm Desert, California | 207 parcels (180 lots), 35.7 acres, $41.9M |
| Builder at 5 Peters Canyon Rd Ste 310, Irvine (not identified) | Developer | Homebuilder | Palm Desert, California | 141 parcels (92 lots, 49 houses), 21.0 acres |
| Builders of Weyburn's six 2024 dwellings (not established) | Private company | Homebuilder | Weyburn, Saskatchewan | 6 dwellings, $2,997,000 |
| Built Better Homes LLC | Private company | Homebuilder | Springfield, Missouri | 39 parcels, all in Republic (27 vacant, 12 built 2025-26) |
| Built Prefab Corporation | Private company | Homebuilder | Vernon, British Columbia | Licence 46518, in good standing |
| Bulgarian State (concession to SOF Connect AD) | Government | Building owner | Sofia, Bulgaria | — |
| Bulgarian State (Ministry of Culture), through National Palace of Culture – Congress Centre Sofia EAD | Government | Building owner | Sofia, Bulgaria | 123,000 m² gross floor area on a 18,300 m² footprint |
| Bulgarian State (Ministry of Youth and Sports) | Government | Building owner | Sofia, Bulgaria | — |
| Bulgarian State (Republic of Bulgaria) | Government | Landowner | Sofia, Bulgaria | Sofia Airport; National Palace of Culture (123,000 m²); Vasil Levski National Stadium; railway infrastructure |
| Bullinger Enterprises LLLP | Family / private | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 39 parcels, $68.8M |
| Bureau of Land Management and Bureau of Reclamation (United States) | Government | Landowner | Boise, Idaho | about 110 acres BLM and 90 acres BOR (0.2% each) |
| Burke Foundation (Mamaroneck Ave health campus) | Institution | Landowner | White Plains, New York | 1 parcel, $239.2M, 58.81 acres |
| Burlington Housing Authority | Government | Landowner | Burlington, Vermont | 35 records, 40.3 acres, $64.3M listed |
| Burlington Housing Authority | Government | Homebuilder | Burlington, Vermont | 35 records, $64.3M listed |
| Burlington Northern & Santa Fe (BNSF) Railway Company | Public company | Building owner | White Rock, British Columbia | — |
| Burlington Northern & Santa Fe (BNSF) Railway Company | Public company | Landowner | White Rock, British Columbia | 1 exempted roll, $22,244 of municipal taxes forgone |
| Burlington Northern & Santa Fe (BNSF) Railway Company | Public company | Commercial landlord | White Rock, British Columbia | $22,244 of municipal taxes forgone, 2025 |
| Burlington Northern Inc (BNSF) | Public company | Landowner | Vancouver, Washington | 105 taxlots, 135 acres, $34.8M |
| Burlington School District (roll: City School Department) | Government | Building owner | Burlington, Vermont | 1,412,709 sq ft lot |
| Burnside industrial portfolio buyers | Private company | Commercial landlord | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | $243.75M across two multi-parcel transfers (2019 and 2021) |
| Bussell Homes LLC | Private company | Homebuilder | Springfield, Missouri | 26 parcels, all in Battlefield (25 vacant) |
| Butler Enterprises (Butler Development Co LLC, Esplanade at Butler Plaza LLC, F&L Fiduciary Services LLC and related entities) | Family / private | Building owner | Gainesville, Florida | 1,950,000 sq ft (Wikipedia); 238.7 acres in 53 roll parcels |
| Butler Enterprises (Butler Plaza entities) | Family / private | Commercial landlord | Gainesville, Florida | 41 commercial parcels, $218.8M, 1.54M sq ft |
| BVA Avenue SPE LLC | Private company | Building owner | Murfreesboro, Tennessee | 811,000 sq ft GLA (s8) |
| BVA Avenue SPE LLC | Private company | Commercial landlord | Murfreesboro, Tennessee | 3 parcels, $161.6M appraised |
| BVK HSRE Ann Arbor, LLC | Private company | Commercial landlord | Ann Arbor, Michigan | $46,058,250 (4th) |
| BVK Syracuse Prop Owner LLC | Private company | Homebuilder | Syracuse, New York | 245 units (2018) |
| BXP, Inc. | REIT | Commercial landlord | Boston, Massachusetts | 8.82M sq ft in 13 Boston properties |
| BXP, Inc. | REIT | Commercial landlord | New York City, New York | ~7.0M sq ft across its four largest New York assets |
| BXP, Inc. | REIT | Homebuilder | Oakland, California | 402 units |
| BXP, Inc. | REIT | Building owner | San Francisco, California | 4,795,629 sq ft including Salesforce Tower; Embarcadero Center alone 3,374,947 sq ft |
| BXP, Inc. | REIT | Commercial landlord | San Francisco, California | 4,795,629 sq ft, 5 towers |
| BXP, Inc. | REIT | Building owner | Santa Monica, California | 1,104,377 sq ft office (14 buildings) + 73,006 sq ft retail (7 buildings) |
| BXP, Inc. | REIT | Commercial landlord | Santa Monica, California | 2.31M sq ft (Colorado Center at 50% + Santa Monica Business Park) |
| BXP, Inc. | REIT | Commercial landlord | Seattle, Washington | 1,516,552 sq ft over 2 towers |
| BXP, Inc. (BP Federal Street LLC), in a joint venture | REIT | Building owner | Boston, Massachusetts | 1,233,943 sq ft net rentable, 92.5% occupied (BXP 10-K) |
| BXP, Inc. (BP Hancock LLC) | REIT | Building owner | Boston, Massachusetts | 1,700,914 sq ft net rentable, 99.9% occupied (BXP 10-K); 1,976,650 sq ft gross on the roll |
| BXP, Inc. (BP Prucenter Acquisition LLC) | REIT | Building owner | Boston, Massachusetts | 1,274,213 sq ft net rentable, 95.7% occupied (BXP 10-K) |
| BXP, Inc. (exiting) | REIT | Commercial landlord | San Jose, California | North First Business Park, 191,033 sq ft, sold Jan 2026 for $50.5M |
| BXP, Inc. (formerly Boston Properties) | REIT | Building owner | San Francisco, California | 1,420,682 sq ft |
| BXP, Inc. (formerly Boston Properties) | REIT | Commercial landlord | Washington, District of Columbia | 7 in-service office properties, 2,329,890 sq ft, plus 725 12th St (320,000 sq ft) in redevelopment |
| BXP, Inc. (NYSE: BXP, formerly Boston Properties) with joint venture partners | REIT | Building owner | United States | 1,970,335 sq ft |
| BXP, Inc. (NYSE: BXP) | REIT | Building owner | United States | 1,420,682 sq ft |
| BXP, Inc. (NYSE: BXP) | REIT | Commercial landlord | United States | 52.6M sq ft, 179 properties |
| BXP, Inc. (NYSE: BXP), 60% ownership | REIT | Building owner | New York City, New York | 1,970,335 net rentable sq ft (BXP 10-K); 1,824,820 sq ft building area (PLUTO) |
| BXP, Inc. (via Colorado Center, LLC) | REIT | Building owner | Santa Monica, California | 1,130,066 sq ft net rentable, 6 buildings |
| By & Havn | Government | Commercial landlord | Copenhagen, Denmark | Investment properties DKK 11.6bn (31 Dec 2025) |
| By & Havn (as seller of building rights, not builder) | Government | Homebuilder | Copenhagen, Denmark | Revenue DKK 651m (2025); Nordhavn 4,480 residents (2024), Ørestad 30,000 (2026) |
| By & Havn (Udviklingsselskabet By & Havn I/S) | Government | Building owner | Copenhagen, Denmark | — |
| By & Havn (Udviklingsselskabet By & Havn I/S) — 95% City of Copenhagen, 5% State | Government | Landowner | Copenhagen, Denmark | Investment properties DKK 11.6bn; total assets DKK 24.0bn; net interest-bearing debt DKK 20.8bn (31 Dec 2025) |
| C C Land Holdings Limited (HKEX: 1224) | Public company | Building owner | London, United Kingdom | approximately 610,000 sq ft of office and retail (CC Land) |
| C C Plaza Owner LLC | Private company | Building owner | Kansas City, Missouri | 971,000 sq ft (Macerich FY2023 10-K) |
| C. Kelos Homes Ltd. | Private company | Homebuilder | Thunder Bay, Ontario | 98 |
| C. S. Bachly Builders Limited | Private company | Homebuilder | Bolton, Ontario | 32 |
| C.A. Metro de Caracas (Venezuelan State) | Government | Landowner | Caracas, Venezuela | 106.5 km network, 49 stations |
| CA Immobilien Anlagen AG (CA Immo) | Public company | Commercial landlord | Vienna, Austria | one Vienna asset on its current portfolio page: Silbermöwe, 17,500 m2 office |
| CA Sacramento Commons LLC | Private company | Commercial landlord | Sacramento, California | $226.0M (citywide); $233.4M in Merged Downtown |
| Cabot Corporation | Public company | Building owner | Sarnia, Ontario | — |
| Cachet Estate Homes | Family / private | Homebuilder | Markham, Ontario | 2,977 |
| CADC-1 LLC | Private company | Building owner | Little Rock, Arkansas | parcel 0.58 acres (mapped) |
| Caddo Levee District | Government | Landowner | Shreveport, Louisiana | 96 parcels, about 20,770 acres, $5.2M assessed |
| Caddo Parish (Parish Commission) | Government | Landowner | Shreveport, Louisiana | 156 parcels, about 2,440 acres, $17.8M assessed |
| Caddo Parish School Board | Government | Landowner | Shreveport, Louisiana | 177 parcels, about 2,910 acres, $70.2M assessed |
| Caddo-Bossier Parishes Port Commission | Government | Landowner | Shreveport, Louisiana | 53 parcels, about 3,860 acres, $15.4M assessed |
| Cadence Homes Linkside LLC | Private company | Homebuilder | Irving, Texas | 24 accounts |
| Cadillac Fairview | Pension fund | Building owner | Calgary, Alberta | — |
| Cadillac Fairview | Pension fund | Commercial landlord | Calgary, Alberta | 6 named Calgary properties |
| Cadillac Fairview | Pension fund | Building owner | Canada | — |
| Cadillac Fairview | Pension fund | Commercial landlord | Kitchener, Ontario | no Kitchener holding established |
| Cadillac Fairview | Pension fund | Building owner | London, Ontario | 579,028 sq ft GLA (318,304 sq ft CRU) |
| Cadillac Fairview | Pension fund | Landowner | London, Ontario | CF Masonville Place, 579,028 sq ft GLA, 153 stores |
| Cadillac Fairview | Pension fund | Commercial landlord | London, Ontario | 35M+ sq ft, 68 properties nationally; 579,028 sq ft in London |
| Cadillac Fairview | Pension fund | Building owner | Markham, Ontario | 853,058 sq ft GLA (309,817 sq ft CRU), 181 stores, $1,059 sales per sq ft |
| Cadillac Fairview | Pension fund | Commercial landlord | Markham, Ontario | 853,058 sq ft GLA at CF Markville plus 169 acres at the former Buttonville airport; over 35M sq ft at 68 properties nationally |
| Cadillac Fairview | Pension fund | Building owner | North York, Ontario | — |
| Cadillac Fairview | Pension fund | Commercial landlord | North York, Ontario | 35M+ sq ft, 68 properties (Canada-wide) |
| Cadillac Fairview | Pension fund | Building owner | Ottawa, Ontario | 897,190 sq ft GLA (375,738 sq ft CRU), 174 stores, $1,168 sales per sq ft |
| Cadillac Fairview | Pension fund | Commercial landlord | Ottawa, Ontario | over 35M sq ft at 68 properties nationally; 897,190 sq ft GLA in Ottawa |
| Cadillac Fairview | Pension fund | Building owner | Pointe-Claire, Quebec | 837,327 sq ft GLA; 121,861.0 m² of floor area on the roll; 28.62 ha site |
| Cadillac Fairview | Pension fund | Commercial landlord | Pointe-Claire, Quebec | 837,327 sq ft GLA, 177 premises in Pointe-Claire; 33M sq ft and 60 properties nationally |
| Cadillac Fairview | Pension fund | Building owner | Richmond, British Columbia | 459,358 sq ft GLA (325,674 sq ft CRU) |
| Cadillac Fairview | Pension fund | Commercial landlord | Richmond, British Columbia | 459,358 sq ft GLA at CF Richmond Centre; $26B AUM company-wide |
| Cadillac Fairview | Pension fund | Building owner | Toronto, Ontario | — |
| Cadillac Fairview | Pension fund | Commercial landlord | Toronto, Ontario | 35M+ sq ft, 68 properties |
| Cadillac Fairview | Pension fund | Building owner | Vancouver, British Columbia | — |
| Cadillac Fairview | Pension fund | Commercial landlord | Vancouver, British Columbia | $26B AUM; 3 Vancouver office properties |
| Cadillac Fairview | Pension fund | Building owner | Winnipeg, Manitoba | — |
| Cadillac Fairview | Pension fund | Commercial landlord | Winnipeg, Manitoba | CF Polo Park — $619,523,000 assessed |
| Cadillac Fairview (Ontario Teachers' Pension Plan) | Pension fund | Commercial landlord | Canada | 35M+ sq ft at 68 properties |
| Cadillac Fairview (Ontario Teachers' Pension Plan) | Pension fund | Landowner | Pointe-Claire, Quebec | 28.62 ha, 837,327 sq ft GLA, $445,200,000 assessed |
| Cadillac Fairview and SHAPE Properties | Pension fund | Building owner | Richmond, British Columbia | — |
| Cadillac Fairview Corporation Limited | Private company | Building owner | Laval, Quebec | 38.71 ha site (387,112.30 m² of land) |
| Cadillac Fairview Corporation Limited | Private company | Commercial landlord | Laval, Quebec | 347 shop units; $923,358,600 assessed |
| Caesars Entertainment | Public company | Commercial landlord | Henderson-Paradise, Nevada | 11 Paradise parcels, 145.3 acres, $3.81B taxable |
| Caesars Entertainment, Inc. | Public company | Commercial landlord | Reno-Sparks, Nevada | 20 parcels, about 20 acres, $404.9M taxable |
| Caesars Entertainment, Inc. (roll: Eldorado Resorts LLC); about 30,000 sq ft held by C. S. & Y. Associates | Public company | Building owner | Reno-Sparks, Nevada | — |
| Cairn Homes plc | Public company | Homebuilder | Dublin (Dublin City Council area), Ireland | 2,365 units sold (2025) |
| Cairnwood Homes (Cairnwood Properties Inc. and Cairnwood Developments Inc.) | Private company | Homebuilder | Welland, Ontario | 143 across two licences |
| Caisse de Dépôt et de Gestion (CDG) — via Arribat Centre, Compagnie Générale Immobilière (CGI), Société d'Aménagement Riad | Government | Commercial landlord | Rabat, Morocco | Arribat Center: 5 ha, MAD 2 billion investment; 112 consolidated entities (2024) |
| Caisse de dépôt et placement du Québec (or a s. 88.15 subsidiary) | Pension fund | Landowner | Pointe-Claire, Quebec | 16 units, 15.11 ha, $50,211,600 assessed |
| Caisse de dépôt et placement du Québec, or one of its subsidiaries under s. 88.15 of the Loi sur les transports | Pension fund | Building owner | Pointe-Claire, Quebec | 15.11 ha across 16 units |
| Caivan (Mer Bleue) Inc. | Private company | Homebuilder | Gloucester, Ontario | 123 |
| Caivan (Orleans Village) Limited | Private company | Homebuilder | Gloucester, Ontario | 536 |
| Caivan (Stittsville) Inc. | Private company | Homebuilder | Stittsville, Ontario | no possessions recorded |
| Caivan Communities | Private company | Homebuilder | Ottawa, Ontario | 3,687 |
| Caja Costarricense de Seguro Social (CCSS) | Government | Building owner | San José, Costa Rica | — |
| Caja Costarricense de Seguro Social (CCSS) | Government | Landowner | San José, Costa Rica | Hospital San Juan de Dios (transferred to the CCSS in 1977); Hospital México, La Uruca |
| Calais Company, Inc. | Private company | Commercial landlord | Anchorage, Alaska | 41 parcels, $224.8M |
| CalAtlantic Group | Public company | Homebuilder | Gilroy, California | share of first 274 units (2016) |
| Calcasieu Parish Police Jury | Government | Building owner | Lake Charles, Louisiana | — |
| Calcasieu Parish Police Jury | Government | Landowner | Lake Charles, Louisiana | 307 parcels, 230 assessments, 594 acres |
| Calcasieu Parish School Board | Government | Landowner | Lake Charles, Louisiana | 403 parcels, 82 assessments, 469 acres |
| Calgro M3 Holdings | Public company | Homebuilder | Johannesburg, South Africa | 9,000+ units delivered at Fleurhof; 2,400+ at South Hills; 4,785 + 4,449 still planned |
| California Resources Corporation (incl. former Aera Energy LLC and Berry Corp) | Public company | Landowner | Bakersfield, California | 1.304M net mineral acres in the San Joaquin basin, 88% held in fee |
| California Resources Corporation (THUMS Long Beach Company) | Public company | Landowner | Long Beach, California | Contractor operating 4 THUMS islands (Freeman, White, Chaffee, Grissom) |
| California State Lands Commission | Government | Landowner | Long Beach, California | Oversight of the tidelands trust; approves Long Beach Unit plans |
| California State University (Board of Trustees) | Government | Building owner | Palm Desert, California | 169 acres |
| California State University (CSU Bakersfield) | Government | Landowner | Bakersfield, California | 375 acres |
| California State University (Fresno State) | Government | Landowner | Fresno, California | 803.5 ac classed 'college' on the campus map page |
| California State University (Sacramento State) | Government | Landowner | Sacramento, California | 294.03 acres, 5.87M sq ft |
| California State University (State of California) | Government | Building owner | Bakersfield, California | 375 acres |
| California State University (Trustees; CSU San Bernardino Palm Desert Campus) | Government | Landowner | Palm Desert, California | 3 parcels, 168.2 acres |
| California State University, Long Beach (CSU — State of California) | Government | Landowner | Long Beach, California | 322-acre campus |
| California Water Service Company | Public company | Landowner | Bakersfield, California | $133.3M taxable value, rank 3 (FY2022) |
| California Water Service Company | Public company | Landowner | Salinas, California | $77.5M taxable assessed value (2024-25) |
| Camcos (Bolton Village) Inc. | Private company | Homebuilder | Bolton, Ontario | no possessions recorded |
| Camden Property Trust | REIT | Commercial landlord | Atlanta, Georgia | 14 communities, 4,270 apartments (Atlanta) |
| Camden Property Trust | REIT | Commercial landlord | Austin, Texas | 12 communities, 4,038 units |
| Camden Property Trust | REIT | Commercial landlord | Chandler, Arizona | Camden Chandler, 380 units |
| Camden Property Trust | REIT | Commercial landlord | Chula Vista, California | $80.4M gross cost (Camden Sierra at Otay Ranch) |
| Camden Property Trust | REIT | Commercial landlord | Denver, Colorado | 9 properties, 2,873 homes (Denver market) |
| Camden Property Trust | REIT | Commercial landlord | Fort Lauderdale, Florida | 1 community, 420 units (roll) |
| Camden Property Trust | REIT | Commercial landlord | Houston, Texas | 8,207 apartment homes |
| Camden Property Trust | REIT | Commercial landlord | Nashville, Tennessee | 3 communities, 1,193 apartment homes (Nashville) |
| Camden Property Trust | REIT | Commercial landlord | Orlando, Florida | 12 communities, 4,276 homes |
| Camden Property Trust | REIT | Commercial landlord | Phoenix, Arizona | 4,094 apartment homes |
| Camden Property Trust | REIT | Commercial landlord | Raleigh, North Carolina | 11 communities, 4,041 homes (Raleigh market) |
| Camden Property Trust | REIT | Commercial landlord | Scottsdale, Arizona | 7 parcels, 2,173 apartments, $519.1M |
| Camden Property Trust | REIT | Commercial landlord | St. Petersburg, Florida | 9 communities, 3,464 units (Tampa/St. Petersburg market) |
| Camden Property Trust | REIT | Commercial landlord | Tampa, Florida | 9 communities, 3,464 units |
| Camden Property Trust | REIT | Commercial landlord | Tempe, Arizona | 3 communities; 173 parcels, $195.1M on the roll |
| Camden Property Trust | REIT | Homebuilder | Tempe, Arizona | 397 units (2022) |
| Camden USA Inc (Camden Property Trust) | REIT | Commercial landlord | Broomfield, Colorado | 1 apartment account, $137.8M |
| Camellia Oaks Development LLC | Developer | Homebuilder | Tallahassee, Florida | 113 parcels |
| Cameron County | Government | Building owner | Brownsville, Texas | — |
| Cameron County | Government | Landowner | Brownsville, Texas | 195 accounts, about 590 acres |
| Campus Operations, LLC (Oracle) | Public company | Building owner | Nashville, Tennessee | — |
| Canada (federal custodians other than the port) | Government | Landowner | Coquitlam and Port Coquitlam, British Columbia | 0.37 ha owned, 2,828 sq m leased |
| Canada (federal custodians) | Government | Landowner | Fort St. John, British Columbia | 0.2085 ha owned; 4,899 sq m leased |
| Canada (federal custodians) | Government | Landowner | Williams Lake, British Columbia | 0.4238 ha owned, 2,418 sq m of buildings; 0.1575 ha and 2,505 sq m leased |
| Canada Lands Company | Government | Building owner | Canada | — |
| Canada Lands Company Limited | Government | Building owner | Toronto, Ontario | — |
| Canada Mortgage and Housing Corporation | Government | Building owner | Kawartha Lakes (Lindsay), Ontario | 4,316 sq m across 12 buildings on 2.0963 ha |
| Canada Mortgage and Housing Corporation | Government | Landowner | Kawartha Lakes (Lindsay), Ontario | 2.0963 ha, 12 buildings, 4,316 sq m |
| Canada Packers Inc. | Public company | Building owner | Brandon, Manitoba | — |
| Canada Packers Inc. | Public company | Commercial landlord | Brandon, Manitoba | 2,000 employees |
| Canada Pension Plan Investment Board | Pension fund | Landowner | Regina, Saskatchewan | approximately 167,000 acres, now nil |
| Canada Pension Plan Investment Board | Pension fund | Landowner | Saskatoon, Saskatchewan | approximately 167,000 acres, now nil |
| Canada Pension Plan Investment Board | Pension fund | Landowner | Swift Current, Saskatchewan | approximately 167,000 acres, now nil |
| Canada Pension Plan Investment Board | Pension fund | Landowner | Weyburn, Saskatchewan | approximately 167,000 acres, now nil |
| Canada Post | Government | Building owner | Airdrie, Alberta | 423 m2 |
| Canada Post | Government | Landowner | Airdrie, Alberta | 0.91 ha at 2945 Kingsview Boulevard SE — the only Crown-owned federal land in the city |
| Canada Post | Government | Building owner | Dawson Creek, British Columbia | 1,393.6 sq m on 0.7661 ha |
| Canada Post | Government | Landowner | Dawson Creek, British Columbia | 0.7661 ha, the only federal freehold in the city |
| Canada Post | Government | Landowner | Edmonton, Alberta | 10.11 ha Crown-owned over 4 parcels, 41,346 m2 of floor area |
| Canada Post | Government | Building owner | Lloydminster, Alberta / Saskatchewan | 1,248.5 sq m |
| Canada Post | Government | Building owner | Swift Current, Saskatchewan | 3,138.20 m² |
| Canada Post | Government | Building owner | Terrace, British Columbia | 1,309.7 sq m on 0.1533 ha |
| Canada Post | Government | Landowner | Terrace, British Columbia | 0.1533 ha, the only federal freehold in the city |
| Canada Post | Government | Building owner | Welland, Ontario | 3,185.10 sq m on 0.2180 ha |
| Canada Post | Government | Landowner | Welland, Ontario | 0.2180 ha at 26 Division Street |
| Canada Post | Government | Building owner | Whitchurch-Stouffville, Ontario | 583 m² |
| Canada Post | Government | Commercial landlord | Whitchurch-Stouffville, Ontario | 583 m² owned, 352 m² leased |
| Canada Post Corporation | Government | Building owner | Bolton, Ontario | 421 m² on 0.1 ha |
| Canada Post Corporation | Government | Building owner | Concord, Ontario | 4,872 sq m |
| Canada Post Corporation | Government | Commercial landlord | Concord, Ontario | 0.4872 ha and 4,872 sq m, Crown Owned |
| Canada Post Corporation | Government | Building owner | Coquitlam and Port Coquitlam, British Columbia | 520.3 sq m on 0.2456 ha |
| Canada Post Corporation | Government | Building owner | Dunnville, Ontario | 957 sq m floor area on 0.1333 ha, 1 building |
| Canada Post Corporation | Government | Landowner | Dunnville, Ontario | 0.1333 ha and 957 sq m in Dunnville; five owned post offices across Haldimand |
| Canada Post Corporation | Government | Building owner | Fort St. John, British Columbia | 1,423.6 sq m on 0.2085 ha |
| Canada Post Corporation | Government | Building owner | Hamilton, Ontario | 31,640 m² (341,000 sq ft) on 7.30 hectares |
| Canada Post Corporation | Government | Commercial landlord | Hamilton, Ontario | 35,769 m² Crown-owned on 10.18 ha, plus 4 leases |
| Canada Post Corporation | Government | Landowner | Hanover, Ontario | 0 ha owned in Hanover |
| Canada Post Corporation | Government | Building owner | Leamington, Ontario | 1,454.1 sq m on 0.2023 ha |
| Canada Post Corporation | Government | Building owner | Listowel, Ontario | 1,139 sq m floor area on 0.2751 ha, 1 building |
| Canada Post Corporation | Government | Landowner | Listowel, Ontario | 0.2751 ha and 1,139 sq m |
| Canada Post Corporation | Government | Building owner | Mississauga, Ontario | 106,293 m² (1.14M sq ft) on 29.07 hectares |
| Canada Post Corporation | Government | Commercial landlord | Mississauga, Ontario | 110,880 m² Crown-owned on 30.9 ha, plus 10 leased sites |
| Canada Post Corporation | Government | Building owner | Port Perry, Ontario | 609 m² |
| Canada Post Corporation | Government | Building owner | Simcoe, Ontario | 2,186 sq m floor area on 0.3437 ha, 1 building |
| Canada Post Corporation | Government | Landowner | Simcoe, Ontario | 0.3437 ha and 2,186 sq m in Simcoe; seven owned post offices across Norfolk County |
| Canada Post Corporation | Government | Building owner | Stittsville, Ontario | 1,411 m² on 0.40 ha |
| Canada Post Corporation | Government | Commercial landlord | Stittsville, Ontario | 1,616 m² owned on 0.62 ha, plus 803 m² leased |
| Canada Post Corporation | Government | Building owner | Temiskaming Shores, Ontario | 933 sq m floor area on 0.1116 ha, 1 building |
| Canada Post Corporation | Government | Landowner | Temiskaming Shores, Ontario | 0.204 ha across two owned post offices |
| Canada Post Corporation | Government | Building owner | Tillsonburg, Ontario | 613 sq m |
| Canada Post Corporation | Government | Landowner | Tillsonburg, Ontario | 613 sq m Crown owned at 54 Brock Street East |
| Canada Post Corporation | Government | Building owner | Waterdown, Ontario | 207 m² on 0.2 ha |
| Canada Post Corporation | Government | Commercial landlord | Windsor, Ontario | 8,805 m² Crown-owned on 4.25 ha |
| Canada Post Corporation | Government | Building owner | Woodstock, Ontario | 1,147.8 sq m on 1.0117 ha |
| Canada Post Corporation | Government | Landowner | Woodstock, Ontario | 1.01 ha Crown owned at 1280 Commerce Way |
| Canadian Forest Products Ltd. (Canfor) | Public company | Landowner | Prince George, British Columbia | 1,834 ha across 13 active harvest authorities, including Tree Farm Licence 30 and forest licences A18165, A18167 and A40873 |
| Canadian National Railway Company | Public company | Building owner | Concord, Ontario | — |
| Canadian National Railway Company | Public company | Commercial landlord | Concord, Ontario | MacMillan Yard, plus a two-phase fuel distribution terminal built there from 2024 |
| Canadian National Railway Company | Public company | Building owner | Milton, Ontario | 400 acres |
| Canadian National Railway Company | Public company | Landowner | Milton, Ontario | 400 acres |
| Canadian National Railway Company | Public company | Building owner | Terrace, British Columbia | — |
| Canadian National Railway Company | Public company | Commercial landlord | Terrace, British Columbia | $223,324.30, plus the freehold under Fisherman's Park |
| Canadian Niagara Hotels Inc. | Family / private | Landowner | Niagara Falls, Ontario | the Falls Avenue and Fallsview hospitality complex |
| Canadian Niagara Hotels Inc. | Family / private | Commercial landlord | Niagara Falls, Ontario | 5 hotels, 12 restaurants, 1 indoor waterpark, 2,500+ staff |
| Canadian Pacific Railway (Soo Line Railroad Co) | Public company | Landowner | Madison, Wisconsin | 4 parcels, about 19 acres |
| Canadian Pacific Railway Company | Public company | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $1,355,570 |
| Canadian Security Intelligence Service | Government | Commercial landlord | Gloucester, Ontario | 80,993 m² on 15.90 ha |
| Canadian Tire Properties | Public company | Commercial landlord | Medicine Hat, Alberta | Named among the city's largest corporate taxpayers |
| Canary Wharf Group Investment Holdings plc | Private company | Building owner | London, United Kingdom | — |
| Canary Wharf Group Investment Holdings plc | Private company | Commercial landlord | London, United Kingdom | the Canary Wharf estate (floor area not stated on any page opened) |
| Candler Hospital, Inc. and St. Joseph's Hospital, Inc. | Institution | Landowner | Savannah, Georgia | 33 parcels, 78.8 acres, $159.7M |
| Cando Rail Services | Private company | Commercial landlord | Brandon, Manitoba | 360 employees, 80 of them in Brandon |
| Canfield Owner LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 4 parcels, $104.1M appraised; 231 + 69 units at 306 Canfield Ave and 215 Alfred St |
| Canfield Partners LLC (apartments) | Private company | Homebuilder | Bridgeport, Connecticut | 300 apartment units (231 + 69), built 2021-22 |
| Canfor Corporation | Public company | Building owner | Prince George, British Columbia | — |
| Canfor Corporation | Public company | Commercial landlord | Prince George, British Columbia | seven facilities inside the city; 1,090+ local staff |
| Canis Harbor Hotel LLC | Private company | Building owner | Savannah, Georgia | — |
| Cannara Biotech Inc. | Public company | Building owner | Salaberry-de-Valleyfield, Quebec | 1,033,506 sq ft site per the owner; 26.79 ha of land on the roll |
| Cannara Biotech Inc. | Public company | Landowner | Salaberry-de-Valleyfield, Quebec | 26.79 ha, $47,740,200 assessed |
| Canon USA Inc (Canon Virginia plant) | Public company | Commercial landlord | Newport News, Virginia | 1 parcel, $142.5M; 141.28 acres |
| Canrim Packaging Ltd. (a wholly owned subsidiary of Andrew Peller Limited) | Public company | Building owner | Kelowna, British Columbia | — |
| Canton of Zürich | Government | Landowner | Zürich, Switzerland | 33% plus one share of Flughafen Zürich AG |
| CapGrow Holdings JV (Sub IV, V, VI and Commercial) | Private company | Commercial landlord | Duluth, Minnesota | 31 parcels, $8.8M; 25 single residential units |
| Capital Area Finance Authority | Government | Building owner | Baton Rouge, Louisiana | 97.034-acre tract (roll) |
| Capital City Development Corporation (Boise's urban renewal agency) | Government | Landowner | Boise, Idaho | 6 parking garages, 3,154 stalls |
| Capital City of Warsaw (Miasto Stołeczne Warszawa) | Government | Building owner | Warsaw, Poland | 110,000 m² usable interior; 815,000 m³ (operator) |
| Capital City of Warsaw (Miasto Stołeczne Warszawa) | Government | Landowner | Warsaw, Poland | PKiN and the Plac Defilad square; city-managed forests within c. 8,000 ha of woodland (c. 15% of the city) |
| Capital Homes Residential Group LLC | Private company | Homebuilder | Tulsa, Oklahoma | 75 accounts (35 vacant lots, 39 homes built 2026), about 14 acres |
| Capital Hotel Associates LLC (and II) | Private company | Commercial landlord | Jackson, Mississippi | 17 parcels, 5.4 acres, $23.3M |
| Capital Improvement Board of Managers of Marion County | Government | Landowner | Indianapolis, Indiana | 10 parcels, about 34 acres, $571.9M |
| Capital One | Public company | Landowner | Plano, Texas | 6 accounts, about 139 acres |
| Capital One, National Association | Public company | Building owner | Plano, Texas | 1,282,538 sq ft across three building accounts |
| Capital Partners | Developer | Commercial landlord | Almaty, Kazakhstan | Esentai Mall and Esentai Tower (Esentai City); mall reported at more than USD 1.5 billion |
| Capital Power Corporation | Public company | Building owner | Campbell River, British Columbia | — |
| Capital Properties Inc. (incl. 261, LLC at its address) | Public company | Commercial landlord | Providence, Rhode Island | about 18 acres in Capital Center, 13 parcels (10-K); on the roll 8 parcels, $24.3M, in its own name |
| Capital Region Airport Authority | Government | Building owner | Lansing & East Lansing, Michigan | — |
| Capital Region Airport Authority | Government | Landowner | Lansing & East Lansing, Michigan | 56 parcels, 1,840 acres |
| CapitaLand Integrated Commercial Trust | REIT | Commercial landlord | Singapore | 20 Singapore properties; S$28.7bn total portfolio value |
| CapitaLand Integrated Commercial Trust (45%), CapitaLand (45%) and Mitsubishi Estate Co., Ltd. (10%) | REIT | Building owner | Singapore | 673,800 sq ft NLA |
| CapitaLand Integrated Commercial Trust (50%) and Sun Hung Kai Properties (50%) | REIT | Building owner | Singapore | 624,200 sq ft NLA |
| CapitaLand Integrated Commercial Trust (SGX: C38U) | REIT | Building owner | Singapore | 788,100 sq ft NLA (retail 406,500; office 381,600) |
| Capitol Broadcasting Company (American Campus LLC and affiliated LLCs) | Private company | Building owner | Durham, North Carolina | 478,037 + 63,020 sq ft (roll, two main parcels) |
| Capitol Broadcasting Company (American Tobacco Campus entities) | Private company | Commercial landlord | Durham, North Carolina | 19 parcels, 2.38M sq ft incl. decks, $255.9M |
| Capstone Homes – South Dakota (Capstone Homes South Dakota Inc) | Private company | Homebuilder | Sioux Falls, South Dakota | 46 parcels |
| Capstone Homes LLC | Private company | Homebuilder | Town of Oyster Bay, New York | 13 parcels (12 one-family), $9.0M |
| Carbon Contracting Inc. | Private company | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 3 |
| CareSource (CareSource Real Estate Holdings LLC; CareSource Management Group Co.) | Institution | Commercial landlord | Dayton, Ohio | 7 parcels, $38.3M |
| CareTrust REIT | REIT | Commercial landlord | Santa Rosa, California | $4.2M gross (1 skilled-nursing property) |
| Cargill | Public company | Landowner | Guelph, Ontario | a severed portion of the former Guelph Correctional Centre lands |
| Cariboo Regional District | Government | Building owner | Williams Lake, British Columbia | — |
| Carilion Clinic (Carilion Medical Center, Carilion Clinic Properties LLC, Roanoke Hospital Association) | Institution | Landowner | Roanoke, Virginia | 70 parcels, 136.1 acres, $818.7M |
| Carilion Clinic Properties LLC | Institution | Commercial landlord | Roanoke, Virginia | 42 commercial-class parcels, $258.3M |
| Carilion Medical Center (Roanoke Hospital Association) | Institution | Building owner | Roanoke, Virginia | — |
| Carlsbad Apartments I LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 262,231 sq ft, $11.8M; 120 units |
| Carlsbad Copperstone LLC / Carlsbad Copperstone II LLC | Private company | Building owner | Carlsbad, New Mexico | — |
| Carlsbad Copperstone LLC / Copperstone II LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 4 accounts, 25.2 ac, ~$28.0M; 347 units |
| Carlsbad Irrigation District | Government | Landowner | Carlsbad, New Mexico | 144 accounts; 2,852 ac outside city, 37.5 ac inside |
| Carlsbad Medical Center, LLC (Community Health Systems) | Public company | Building owner | Carlsbad, New Mexico | 564,973 sq ft site |
| Carlsbad Municipal Schools | Government | Landowner | Carlsbad, New Mexico | 54 accounts, 129 ac, $38.7M (all in city tax area) |
| Carlton Arms of Ocala | Private company | Commercial landlord | Ocala, Florida | 1 community, 860 units, $81.9M |
| Carmel Partners | Private equity | Homebuilder | Alexandria, Virginia | $230.1M (Platform, 1100 N Fayette St) |
| Carrasco Homes LLC | Private company | Homebuilder | Midland, Texas | 44 accounts, 9.7 acres |
| Carrefour Monseigneur-Langlois, 1356-1484 boulevard Monseigneur-Langlois (owner not established) | Private company | Commercial landlord | Salaberry-de-Valleyfield, Quebec | 15 premises on 5.96 ha |
| Carriage Gate Homes | Private company | Homebuilder | Burlington, Ontario | 610 across five licences |
| Carrington Homes Ltd. and Carrington Construction Canada Ltd. | Private company | Homebuilder | Vernon, British Columbia | Licences 43282 and 49285, both in good standing |
| Carrollton-Farmers Branch Independent School District | Government | Landowner | Irving, Texas | 10 accounts, $236.7M; about 182 acres |
| Carson Reid Homes Ltd. | Family / private | Homebuilder | Guelph, Ontario | 267 |
| Cascade Real Estate Operating LP (and Cascade Real Estate Operating No 2 LP) | Private company | Landowner | McAllen, Texas | 54 accounts, about 1,076 acres |
| Case Western Reserve University | Institution | Landowner | Cleveland, Ohio | 119 parcels, 100.5 stated acres, $523.8M |
| Casey's Marketing Co and Kwik Trip Inc | Private company | Commercial landlord | Cedar Rapids, Iowa | Casey's 25 parcels, $40.4M; Kwik Trip 13 parcels, $31.0M |
| Cass County | Government | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 114,227 sq ft (roll) |
| Cass County | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 28 parcels, ~54 acres, $111.9M |
| Castaic Lake Water Agency / Santa Clarita Valley Water Agency | Government | Landowner | Santa Clarita, California | 58 + 15 parcels |
| Castle & Cooke (Castle and Cooke Corona Inc.) | Private company | Landowner | Corona, California | $209.1M taxable value, rank 4 (FY2025) |
| Castle & Cooke (Castle and Cooke Corona Inc.) | Private company | Commercial landlord | Corona, California | 833,995 sq ft Crossings at Corona; $209.1M taxable |
| Castle & Cooke (taxpayer of record: Castle and Cooke Corona Inc.) | Private company | Building owner | Corona, California | 833,995 sq ft |
| Castle & Cooke California, Inc. | Private company | Landowner | Bakersfield, California | $123.5M taxable value, rank 5 (FY2022) |
| Castle & Cooke California, Inc. | Private company | Homebuilder | Bakersfield, California | $123.5M taxable value, rank 5 (FY2022) |
| Castle & Cooke Homes Hawaii Inc and affiliates | Developer | Landowner | Honolulu, Hawaii | 659 parcels, $500.0M, ~3,300 acres |
| Castle & Cooke Homes HI, Inc. | Private company | Homebuilder | Honolulu, Hawaii | 799 units (480 permits) |
| Castlegar and District Chamber of Commerce | Institution | Commercial landlord | Castlegar, British Columbia | $31,080 of tax foregone in 2025 — the largest single permissive exemption in the city |
| CastleGlen Homes LLC and CastleGlen 48 LLC | Private company | Homebuilder | Garland, Texas | 125 accounts |
| Castlerock Communities LLC | Private company | Homebuilder | Mesquite, Texas | 275 accounts |
| Catalyst Community Development Society | Institution | Homebuilder | Burnaby, British Columbia | 337 non-market units at two Burnaby sites |
| Caterpillar Inc | Public company | Building owner | Irving, Texas | 424,040 sq ft office plus a 427,377 sq ft garage |
| Cathay Life Insurance (國泰人壽保險股份有限公司) | Public company | Commercial landlord | Taipei, Taiwan | NT$546.89B investment property (Q2 2026, all holdings); rental income NT$12.84B in 2025 |
| Catholic Archbishop of Omaha (and Catholic Cemeteries of Omaha) | Institution | Landowner | Omaha, Nebraska | 86 parcels, about 253 keyed acres |
| Catholic Church in Malta (Archdiocese of Malta) | Institution | Landowner | Valletta, Malta | Not stated; property not required for pastoral purposes was transferred to the State under the 1991 Agreement |
| Catholic Diocese of Evansville | Institution | Landowner | Evansville, Indiana | 67 parcels, 83.2 acres, $71.0M (92 parcels, 242.8 acres county-wide) |
| Catholic Diocese of Joliet | Institution | Landowner | Naperville, Illinois | 30 parcels, 59.2 acres |
| Catholic Diocese of Wichita | Institution | Landowner | Wichita, Kansas | 132 parcels, about 370 acres, $200.6M |
| Catholic Health Initiatives | Institution | Commercial landlord | Colorado Springs, Colorado | 22 parcels, 291 acres, $616.7M (roll) |
| Catuaí VBI Triple A FII (BLCA11) | REIT | Building owner | São Paulo, Brazil | 26,979 m² GLA (whole building) |
| Catuaí VBI Triple A FII (BLCA11) | REIT | Commercial landlord | São Paulo, Brazil | 7,421 m² in Edifício Pátio Victor Malzoni (Aug 2026) |
| Cayuga County | Government | Building owner | Auburn, New York | 69,332 sq ft GFA (roll) |
| Cayuga County | Government | Landowner | Auburn, New York | 25 parcels, ~93 acres, $49.8M |
| CBC 1, CBC 2, CBC 3 and CBC 4 LLC (Columbia Business Center) | Private company | Commercial landlord | Vancouver, Washington | $182.2M; 42 industrial taxlots, 219 acres |
| CBH Homes | Private company | Homebuilder | Boise, Idaho | 915 (28.0%) |
| CBL & Associates (Southaven Towne Center LLCs) | Public company | Commercial landlord | Southaven, Mississippi | 8 parcels, 128.5 acres, $35.9M appraised; 184,539 sq ft owned |
| CBL & Associates Properties | REIT | Commercial landlord | Chattanooga, Tennessee | 9 properties, 2,808,807 sq ft total centre area (plus a 50% hotel) |
| CBL & Associates Properties | REIT | Commercial landlord | Daytona Beach, Florida | 1 mall, 1,060,340 sq ft |
| CBL & Associates Properties | REIT | Commercial landlord | Fayetteville, North Carolina | 14 parcels, 50.7 acres, $176.2M |
| CBL & Associates Properties | REIT | Commercial landlord | Greensboro, North Carolina | 19 parcels, 114.8 acres, $180.6M |
| CBL & Associates Properties | REIT | Commercial landlord | Lexington, Kentucky | Fayette Mall 1,161,394 sq ft + The Plaza at Fayette 209,596 sq ft |
| CBL & Associates Properties | REIT | Commercial landlord | Louisville, Kentucky | Jefferson Mall, 723,705 sq ft |
| CBL & Associates Properties | REIT | Commercial landlord | Ocala, Florida | 1 mall, 318,902 sq ft; $43.3M (roll) |
| CBL & Associates Properties | REIT | Commercial landlord | Winston-Salem, North Carolina | 4 parcels, 535,565 sq ft, $122.6M |
| CBL & Associates Properties (50%) | REIT | Commercial landlord | El Paso, Texas | 433,246 sq ft (The Outlet Shoppes at El Paso) |
| CBL & Associates Properties (CBL Fayette Mall OP PropCo, LLC / Fayette Mall SPE, LLC) | REIT | Building owner | Lexington, Kentucky | 1,161,394 sq ft total centre |
| CBL & Associates Properties (CBL Gateway Mall 2026 LLC) | REIT | Building owner | Lincoln, Nebraska | 32.18 + 4.96 acres (roll) |
| CBL & Associates Properties (CBL Gateway Mall 2026 LLC) | REIT | Commercial landlord | Lincoln, Nebraska | 2 parcels, $42.7M; bought for $43.8M (March 2026) |
| CBL & Associates Properties (CBL Paddock Mall LLC) | REIT | Building owner | Ocala, Florida | 318,902 sq ft total centre owned by CBL; 171,019 sq ft in-line GLA, 94% leased (CBL 10-K) |
| CBL & Associates Properties (CBL SM Brownsville LLC; CBL Sunrise Commons Propco LLC) | REIT | Commercial landlord | Brownsville, Texas | 7 accounts, about 40 acres; $52.6M |
| CBL & Associates Properties (CBL Southgate Mall LLC) | REIT | Building owner | Missoula, Montana | 545,780 sq ft total; 212,955 sq ft store space (CBL 10-K) |
| CBL & Associates Properties (CBL Southgate Mall LLC) | REIT | Commercial landlord | Missoula, Montana | 8 rows; 35.5 acres; $32.1M on the roll; mall 545,780 sq ft |
| CBL & Associates Properties (Cross Creek Mall SPE 2025, LLC) | REIT | Building owner | Fayetteville, North Carolina | 917,543 sq ft total centre; 292,786 sq ft in-line (CBL FY2025 10-K) |
| CBL & Associates Properties (Dakota Square Mall CMBS, LLC and CBL Dakota Square PropCo LLCs) | REIT | Building owner | Minot, North Dakota | 740,844 sq ft (total center); 222,552 sq ft in-line GLA |
| CBL & Associates Properties (Dakota Square Mall CMBS, LLC) | REIT | Commercial landlord | Minot, North Dakota | $2,840,700 - rank 1 (also rank 1 in 2015, $4,294,650) |
| CBL & Associates Properties (Hanes Mall CMBS 2026 LLC; CBL Hanes Mall OP PropCo LLC) | REIT | Building owner | Winston-Salem, North Carolina | 526,683 sq ft on the main parcel (roll); 1,435,164 sq ft centre (Wikipedia) |
| CBL & Associates Properties (Mall Del Norte, LLC; Laredo Outlet Shoppes, LLC) | REIT | Commercial landlord | Laredo, Texas | 1,577,846 sq ft (10-K GLA) |
| CBL & Associates Properties (Parkdale Mall CMBS LLC, Parkdale Crossing CMBS LLC) | REIT | Commercial landlord | Beaumont, Texas | 14 accounts, 71.3 acres, $53.2M |
| CBL & Associates Properties (Parkway Place SPE, LLC) | REIT | Building owner | Huntsville, Alabama | 639,063 sq ft (CBL 10-K) |
| CBL & Associates Properties (Parkway Place SPE, LLC) | REIT | Commercial landlord | Huntsville, Alabama | 26.55 acres, $60.2M; 639,063 sq ft |
| CBL & Associates Properties (Richland Mall CMBS 2026 LLC) | REIT | Commercial landlord | Waco, Texas | Richland Mall, 693,777 sq ft; roll value $29.7M |
| CBL & Associates Properties (roll: Volusia Mall LLC) | REIT | Building owner | Daytona Beach, Florida | 1,060,340 sq ft (CBL); main roll parcel 37.8 acres |
| CBL & Associates Properties (SM Mesa Mall LLC) | REIT | Building owner | Grand Junction, Colorado | 836,721 sq ft (Wikipedia); 336,239 sq ft owned centre (CBL 10-K) |
| CBL & Associates Properties (SM Mesa Mall LLC) | REIT | Commercial landlord | Grand Junction, Colorado | 5 parcels, 399,553 sq ft, $24.8M |
| CBL & Associates Properties (Valley View Mall SPE LLC; CBL Valley View Mall OP Propco LLC) | REIT | Commercial landlord | Roanoke, Virginia | 12 commercial-class parcels, $87.7M; 864,137 sq ft mall |
| CBL & Associates Properties (Valley View Mall SPE LLC) | REIT | Building owner | Roanoke, Virginia | 864,137 sq ft total; 337,377 sq ft mall store GLA |
| CBL & Associates Properties, Inc. | REIT | Commercial landlord | Madison, Wisconsin | 2,035,897 sq ft in three centres; 16 parcels, $145.4M (2026 roll) |
| CBL & Associates Properties, Inc. | REIT | Building owner | Overland Park, Kansas | 1,515,503 sq ft total, 428,333 sq ft owned in-line (CBL 10-K) |
| CBL & Associates Properties, Inc. | REIT | Commercial landlord | Overland Park, Kansas | Oak Park Mall, 1,515,503 sq ft, 100% |
| CBL & Associates Properties, Inc. (CBL SM Brownsville LLC) | REIT | Building owner | Brownsville, Texas | 911,500 sq ft (total centre; 242,175 sq ft in-line GLA) |
| CBRE Limited (as marketing agent) and B. Riley Farber Inc. (as receiver) | Private company | Commercial landlord | Sault Ste. Marie, Ontario | control of Station Mall since January 2025 |
| Cbus Property (wholly owned by Cbus Super) | Pension fund | Building owner | Melbourne (City of Melbourne LGA), Victoria | 62,000 sqm office + 1,300 sqm retail (Cbus Property) |
| Cbus Property (wholly owned by Cbus Super) | Pension fund | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | Portfolio 'exceeds $7.8 billion', plus '$3.4 billion of development work in hand'; 435 Bourke Street ($1.1bn, 48 levels, 62,000 sqm, completion 2026) |
| CC Investments LLC | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 120 homes, $42.9M |
| CCI entities (mailed to 500 N Capital of Texas Hwy, Austin) | Private company | Commercial landlord | Irving, Texas | 24 accounts, 2,347,839 sq ft gross, $154.0M |
| CCI-5959 Las Colinas Owner LLC | Private company | Building owner | Irving, Texas | 356,829 sq ft office plus a 196,602 sq ft garage |
| CCI-5959 Las Colinas Owner LLC | Private company | Landowner | Irving, Texas | 10 accounts, about 237 acres, $57.5M |
| CCI-D 6501 Legacy Owners LLC | Private company | Building owner | Plano, Texas | 1,929,059 sq ft |
| CCL – Consorzio Cooperative Lavoratori | Institution | Homebuilder | Milan, Italy | 320 social/affordable units at Scalo Romana (with COIMA) |
| CCOP LLC | Private company | Building owner | Newport News, Virginia | about 1,000,000 sq ft office and 230,000 sq ft retail across the 52-acre district (Wikipedia) |
| CCOP LLC | Private company | Commercial landlord | Newport News, Virginia | 13 parcels, $78.0M |
| CCP/MS SSIII Denver Tabor Center I Property Owner LLC | Private equity | Building owner | Denver, Colorado | 696,027 sq ft incl. 157,084 sq ft retail (2007 prospectus); 858,528 sq ft gross (roll) |
| CCR Newco, LLC (Caesars Entertainment, Inc.) | Public company | Building owner | Reno-Sparks, Nevada | — |
| CCSHP Ann Arbor I, LLC (The Yard) | Private company | Commercial landlord | Ann Arbor, Michigan | $42,424,700 (8th) |
| Cedar Rapids Community School District | Government | Landowner | Cedar Rapids, Iowa | 62 parcels, 475 acres, $77.0M |
| Cedar Rapids IA Title Holder LLC (FedEx warehouse) | Private company | Commercial landlord | Cedar Rapids, Iowa | 2 parcels, 78.9 acres, $68.2M |
| Cedar Rapids Real Estate LLC | Private company | Commercial landlord | Cedar Rapids, Iowa | 1 parcel, 64.54 acres, $80.3M |
| Cedar Village Housing Society | Institution | Homebuilder | Prince Rupert, British Columbia | $20,649.05 of 2026 municipal tax exempted |
| Cégep Beauce-Appalaches | Institution | Building owner | Saint-Georges, Quebec | — |
| Cégep de Rimouski | Institution | Building owner | Rimouski, Quebec | 5.39 ha site |
| Cégep de Shawinigan | Institution | Building owner | Shawinigan, Quebec | — |
| Cégep de Sherbrooke | Institution | Building owner | Sherbrooke, Quebec | — |
| Cégep de Trois-Rivières | Institution | Building owner | Trois-Rivières, Quebec | 2.66 ha site (26,597.3 m² of land) |
| Cégep de Valleyfield | Institution | Building owner | Salaberry-de-Valleyfield, Quebec | 28,659.4 m2 of floor area; 4.81 ha site |
| CEJ Mussell Enterprises Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 39010, in good standing |
| Cemex Construction Materials Pacific | Public company | Landowner | Victorville, California | 10 parcels, $125.1M (Victorville Area); 26 parcels, $125.9M (whole project area) |
| Cenco Malls (Cencosud subsidiary) 51% / Pei 49%, through the BECAM trust and a Patrimonio Autónomo de Operación | Public company | Building owner | Bogotá, Colombia | — |
| Cenco Malls (subsidiary of Cencosud S.A.) | Public company | Commercial landlord | Bogotá, Colombia | 51% of Centro Comercial Plaza Central (from 1 Jun 2026) |
| Cencosud S.A. | Public company | Commercial landlord | Buenos Aires, Argentina | 279,505 m² mall GLA nationally (21.99% share) |
| Cencosud Shopping S.A. (Cenco Malls) — controlled by Cencosud S.A. | Public company | Commercial landlord | Santiago, Chile | Chile: 11 shopping centres + 23 power centres, 1,258,580 m² GLA (Sep 2025) |
| Cencosud Shopping S.A. (trading as Cenco Malls; controlled by Cencosud S.A.) | Public company | Building owner | Santiago, Chile | 156,605 m² GLA (shopping centre) + 90,000 m² office towers GLA |
| Cenomi Centers (Arabian Centres Company) | Public company | Commercial landlord | Riyadh, Saudi Arabia | not readable |
| Cenovus Energy Inc. | Public company | Building owner | Lloydminster, Alberta / Saskatchewan | — |
| Cenovus Energy Inc. | Public company | Landowner | Lloydminster, Alberta / Saskatchewan | the Upgrader (Saskatchewan) and the Refinery (Alberta) |
| Cenovus Energy Inc. | Public company | Commercial landlord | Lloydminster, Alberta / Saskatchewan | 108.0 Mbbls/d operable capacity across two provinces |
| Census Bureau permits, City of Davenport 2025 | Government | Homebuilder | Davenport, Iowa | 55 single-family units; 52 units in one 5+ building |
| Census permit total, all builders | Private company | Homebuilder | Santa Rosa, California | 228 single-unit + 424 multi-unit units (2025) |
| Census-authorised new homes, 2025 | Private company | Homebuilder | Naples, Florida | 117 single-family; 60 multi-family units |
| Census: all new units permitted in Richmond city, 2025 | Government | Homebuilder | Richmond, Virginia | 2,681 units |
| Centennial Homes, LLC | Private company | Homebuilder | Spokane, Washington | 15 sales, $11.4M |
| Centennial VTC LLC | Private company | Building owner | Santa Clarita, California | 479,178 sq ft main parcel; ~1.34M sq ft across the 15 parcels |
| Centennial VTC LLC | Private company | Commercial landlord | Santa Clarita, California | $428,895,428 · 17 parcels |
| Centennial Westland | Private company | Building owner | Hialeah, Florida | 238,607 sq ft (CMBS prospectus); 301,593 sq ft building area (roll) |
| CenterPoint (CenterPoint Countyline LLC / II LLC) | Private company | Commercial landlord | Hialeah, Florida | 4 parcels, 1.47M sq ft, $246.1M |
| CenterPoint Energy Houston Electric | Public company | Landowner | Houston, Texas | 821 accounts, 2,603 acres |
| CenterPoint Properties Trust | Private company | Commercial landlord | Savannah, Georgia | 4 parcels, 55.3 acres, $79.4M |
| Centerspace (Centerspace LP) | REIT | Commercial landlord | Lincoln, Nebraska | 440 apartment homes; 5 parcels, $65.4M |
| Central AR Comfort Homes LLC | Private company | Homebuilder | Little Rock, Arkansas | 41 parcels, 8.6 acres |
| Central Arkansas Home Builders LLC | Private company | Homebuilder | Little Rock, Arkansas | 64 parcels, 10.5 acres |
| Central Arkansas Water | Government | Landowner | Little Rock, Arkansas | 40 parcels, about 256 acres, $57.4M |
| Central Bank of Belize | Government | Building owner | Belize City, Belize | — |
| Central Bank of Belize | Government | Landowner | Belize City, Belize | Property BZ$36.6M at cost; BZ$27.5M net book value (31 Dec 2024) |
| Central Georgia Joint Development Authority | Government | Landowner | Macon, Georgia | 152 parcels, 608 ac |
| Central Group (Thailand) | Private company | Building owner | Berlin and Frankfurt am Main, Germany | c. 60,000 m² Verkaufsfläche |
| Central New York Regional Market Authority | Government | Landowner | Syracuse, New York | 7 parcels, $12.0M |
| Central Ohio Community Improvement Corporation (county land bank) | Government | Landowner | Columbus, Ohio | 534 parcels |
| Central Okanagan Community Food Bank Society | Institution | Landowner | West Kelowna, British Columbia | 3 properties owned, 1 leased |
| Central Okanagan School District #23 | Government | Landowner | West Kelowna, British Columbia | 1 named exempt property |
| Central Pattana (CPN residential) | Public company | Homebuilder | Bangkok, Thailand | Belle Grand Rama 9: 1,991 units, THB 15.04 billion |
| Central Pattana PCL (CPN) | Public company | Commercial landlord | Bangkok, Thailand | 41 malls, 1,939,372 m² leasable retail; 10 office buildings, 314,545 m² leasable (nationwide, 31 Dec 2024) |
| Central Pattana PCL (CPN) — leasehold to 2040; land: Crown property (Privy Purse Bureau, formerly Crown Property Bureau) | Public company | Building owner | Bangkok, Thailand | 830,000 m² total project GFA; 180,386 m² leasable retail; 82,022 m² leasable offices (CPN, as of 31 Dec 2024) |
| Central Texas College District (Central Texas Union Junior College) | Government | Landowner | Killeen, Texas | 4 accounts, 78.2 acres, $5.5M |
| Central Texas Union Junior College District | Government | Building owner | Killeen, Texas | — |
| Central University of Venezuela (Universidad Central de Venezuela) | Institution | Building owner | Caracas, Venezuela | 164.22 ha built area; 202.53 ha of land |
| Central Walk | Private company | Building owner | Nanaimo, British Columbia | 748,000 sq ft |
| Central Walk | Private company | Commercial landlord | Nanaimo, British Columbia | 748,000 sq ft, 140+ stores |
| Central Walk | Family / private | Building owner | Victoria, British Columbia | — |
| Central Walk | Family / private | Commercial landlord | Victoria, British Columbia | $232.3M assessed (Mayfair Shopping Centre) |
| Centre commercial La Promenade, 444 5e Rue de la Pointe (owner not established) | Private company | Commercial landlord | Shawinigan, Quebec | 3,293 m² leased to the federal government |
| Centre de services scolaire de l'Énergie | Institution | Landowner | Shawinigan, Quebec | $178,884,500 assessed across 29 exempt units |
| Centre de services scolaire de l'Énergie (as the city's other big builder) | Institution | Homebuilder | Shawinigan, Quebec | 31 buildings owned in Shawinigan |
| Centre de services scolaire de la Beauce-Etchemin | Institution | Building owner | Saint-Georges, Quebec | 31,883 m2 gross floor area |
| Centre de services scolaire de la Beauce-Etchemin | Institution | Landowner | Saint-Georges, Quebec | $200,356,300 across 23 exempt units, 54.27 ha |
| Centre de services scolaire de la Vallée-des-Tisserands | Institution | Building owner | Salaberry-de-Valleyfield, Quebec | 25,346 m2 gross floor area; 12.48 ha site |
| Centre de services scolaire des Laurentides | Institution | Building owner | Saint-Sauveur, Quebec | 6,765 m2 gross floor area |
| Centre de services scolaire des Laurentides | Institution | Homebuilder | Saint-Sauveur, Quebec | 3 buildings owned in Saint-Sauveur |
| Centre de services scolaire des Laurentides | Institution | Building owner | Sainte-Adèle, Quebec | 19,417 m2 gross floor area |
| Centre de services scolaire des Laurentides | Institution | Landowner | Sainte-Adèle, Quebec | 14.40 ha, $40,127,900 assessed |
| Centre de services scolaire des Laurentides | Institution | Homebuilder | Sainte-Adèle, Quebec | 6 buildings owned in Sainte-Adèle |
| Centre de services scolaire du Chemin-du-Roy | Institution | Building owner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 13.17 ha site (131,710.01 m² of land) |
| Centre de services scolaire du Chemin-du-Roy | Institution | Landowner | Trois-Rivières, Quebec | $455,713,900 over 54 units (school class); 54 buildings owned |
| Centre de services scolaire du Chemin-du-Roy | Institution | Homebuilder | Trois-Rivières, Quebec | 54 buildings owned, 275,022 m² |
| Centro Colombo – Centro Comercial, S.A. (control: Sonae Sierra, SGPS, S.A.) | Public company | Building owner | Lisbon, Portugal | [100–200] thousand m² GLA (AdC's redacted range) |
| Centro Vasco da Gama – Centro Comercial, S.A. (control: Sonae Sierra, SGPS, S.A.) | Public company | Building owner | Lisbon, Portugal | [50–60] thousand m² GLA (AdC's redacted range) |
| Century Communities | Public company | Homebuilder | Austin, Texas | 790 accounts |
| Century Communities | Public company | Homebuilder | Houston, Texas | 686 accounts |
| Century Communities (Century Communities of Nevada, LLC) | Public company | Homebuilder | Las Vegas, Nevada | 336 |
| Century Communities (Century Communities of Tennessee, LLC) | Public company | Homebuilder | Nashville, Tennessee | 104 parcels |
| Century Land Holdings LLC | Developer | Homebuilder | Broomfield, Colorado | 101 accounts |
| Century Land Holdings of Texas LLC (Century Communities) | Public company | Homebuilder | Bryan-College Station, Texas | 88 accounts |
| Century Square Commercial / Court / George / Multifamily Venture LLCs | Developer | Building owner | Bryan-College Station, Texas | — |
| Century Square ventures | Developer | Commercial landlord | Bryan-College Station, Texas | $151.2M, 8 accounts |
| Cerberus SFR Holdings LP | Private company | Homebuilder | Garland, Texas | 25 accounts |
| Cerner Properties, Inc. / Cerner Property Development, Inc. | Public company | Commercial landlord | Kansas City, Missouri | 24 parcels, about 273 acres, $160.8M market value |
| České dráhy, a.s. | Government | Landowner | Prague, Czech Republic | Owns land under operated railway that Správa železnic uses; billed SŽ CZK 3.45bn ex VAT for its use (1 Mar 2017 – 31 Dec 2025) |
| CF BAT LIT LLC | Private company | Commercial landlord | Little Rock, Arkansas | 1 parcel, 82.1 acres, appraised $221.4M |
| CF Caiman DVN LLC | Private company | Building owner | Davenport, Iowa | 640,000 sq ft (as announced 2021) |
| CF Caiman DVN LLC | Private company | Commercial landlord | Davenport, Iowa | 3 parcels, $224.8M, 149.2 acres |
| CF Industries Holdings, Inc. | Public company | Building owner | Medicine Hat, Alberta | — |
| CF Industries Holdings, Inc. | Public company | Landowner | Medicine Hat, Alberta | Two ammonia plants and one urea plant; 1,230 thousand tons of gross ammonia capacity |
| CF KL Assets 2021-2 LLC | Private company | Commercial landlord | Gulfport, Mississippi | 46 houses, $8.7M |
| CF KL Assets LLCs (2019-2, 2019-3, 2021-2 series) | Private company | Commercial landlord | Lafayette, Louisiana | 85 houses in the city; 152 parish-wide ($3.17M assessed) |
| CF Real Estate Investments LLC | Private company | Homebuilder | Hilton Head Island, South Carolina | 16 single-family homes, Leg O Mutton S/D |
| CFC-MB I LLC | Private company | Homebuilder | Miami Beach, Florida | 87 units (2025) |
| CG Growth LLC | Private company | Commercial landlord | Madison, Wisconsin | 5 parcels, $220.3M (2026 roll) |
| CG Riverwalk LP | Private company | Homebuilder | Fort Lauderdale, Florida | 295 units |
| CGA 525 South Tryon TIC 1, LLC (with TIC 2, LLC and CK 525 South Tryon TIC, LLC as tenants in common) | Private company | Building owner | Charlotte, North Carolina | — |
| CH Cadence Viridian Owner LP | Private company | Homebuilder | Arlington, Texas | 103 accounts |
| Chabot-Las Positas Community College District | Government | Building owner | Hayward, California | 94-acre campus |
| Chabot-Las Positas Community College District | Government | Landowner | Hayward, California | Chabot College campus, 94 acres |
| Chabot-Las Positas Community College District | Government | Building owner | Livermore, California | — |
| Chabot-Las Positas Community College District | Government | Landowner | Livermore, California | Las Positas College site, purchased 1965 (acreage not stated in the source opened) |
| Chaffey Joint Union High School District | Government | Landowner | Ontario, California | District office 211 W Fifth St, Ontario; 1,000-4,999 employees |
| Chagoury Group | Private company | Building owner | Lagos, Nigeria | — |
| Chagoury Group | Private company | Commercial landlord | Lagos, Nigeria | Eko Hotels & Suites (825 rooms); Eko Atlantic via South Energyx (10 million m² of land) |
| Champion Real Estate Investment Trust | REIT | Commercial landlord | Hong Kong | 2.93M sq ft; valued HK$56,432m (1H2026) |
| Champion Real Estate Investment Trust (HKEX: 2778), managed by Eagle Asset Management (CP) Limited, a Great Eagle Holdings subsidiary | REIT | Building owner | Hong Kong | 1,638,000 sq ft GFA |
| Champlain College Inc. | Institution | Landowner | Burlington, Vermont | 40 records, 29.8 acres, $37.4M listed |
| Champlain Housing Trust Inc. | Institution | Landowner | Burlington, Vermont | 124 records, 19.9 acres, $25.5M listed |
| Champlain Housing Trust Inc. | Institution | Homebuilder | Burlington, Vermont | 124 records |
| Chandler Unified School District No. 80 | Government | Landowner | Chandler, Arizona | 145 parcels, 693 acres, $1.07B |
| Chapel Hill Associates LLC | Private company | Commercial landlord | Akron, Ohio | 7 parcels, $32.7M |
| Chapman Development LLC | Private company | Homebuilder | Evansville, Indiana | 15 county / 9 city |
| Chapman University | Institution | Landowner | Orange, California | 87 Old Towne homes (2014); 90-acre campus |
| Charles University (Univerzita Karlova) | Institution | Landowner | Prague, Czech Republic | Land CZK 1.52bn; buildings CZK 11.52bn net (31 Dec 2024, university-wide) |
| Charleston Airport Logistics Center Property Owner LP | Private company | Commercial landlord | North Charleston, South Carolina | $32.2M market value, 153.52 acres; bought for $31.65M (Dec 2021) |
| Charleston County (general government) | Government | Landowner | North Charleston, South Carolina | 56 parcels, 286 acres |
| Charleston County Airport District | Government | Building owner | North Charleston, South Carolina | — |
| Charleston County Airport District / Charleston County Aviation Authority | Government | Landowner | North Charleston, South Carolina | 6 parcels, 1,355.5 acres |
| Charleston County Park and Recreation Commission | Government | Landowner | North Charleston, South Carolina | 12 parcels, 1,131 acres |
| Charleston County School District | Government | Landowner | North Charleston, South Carolina | 35 parcels, 476 acres |
| Charleston Holdings 464 LP | Private company | Commercial landlord | North Charleston, South Carolina | $68.1M market value, 40.95 acres; bought for $59M (Jan 2022) |
| Charleston Homes LLC | Private company | Homebuilder | Omaha, Nebraska | 334 parcels (327 lots without improvements) |
| Charleston Southern University | Institution | Landowner | North Charleston, South Carolina | 4 parcels, 336 acres |
| Charlotte PO Box 49422 group (SAM Dom Charleston Equity LLC, SAM Domicilium Charleston Borrower LLC, CHST 1 Borrower LLC, CB Charleston SFR LLC) | Private company | Commercial landlord | North Charleston, South Carolina | 95 parcels (82 houses) |
| Charlotte-Mecklenburg Board of Education (CMS) | Government | Landowner | Charlotte, North Carolina | 267 parcels, about 4,440 acres, $3.52B |
| Charlotte-Mecklenburg Hospital Authority (Atrium Health) | Institution | Landowner | Charlotte, North Carolina | 73 parcels, about 420 acres, $1.76B |
| Charter County of Wayne | Government | Building owner | Detroit, Michigan | 628,738 sq ft on the roll |
| Chase Tower LLC | Private company | Building owner | Amarillo, Texas | — |
| Chase Tower LLC | Private company | Commercial landlord | Amarillo, Texas | 3 accounts, 2.6 acres |
| Chase Tower LLC | Private company | Building owner | Lafayette, Louisiana | — |
| Chase Village LLC and Standard at Eugene LLC | Private company | Commercial landlord | Eugene, Oregon | $122.7M (3 parcels) and $118.8M (7 parcels) market value (TY2025) |
| Chateau-named LLCs (Chateau Development LLC and three others) | Private company | Commercial landlord | Lincoln, Nebraska | 23 parcels, $188.7M, about 169 acres |
| Chatham County | Government | Landowner | Savannah, Georgia | 141 parcels, 1,382.3 acres, $189.4M |
| Chattanooga Housing Authority | Government | Landowner | Chattanooga, Tennessee | 119 parcels, about 347 acres, $76.6M appraised |
| Chattanooga Metropolitan Airport | Government | Landowner | Chattanooga, Tennessee | 5 parcels, about 788 acres, $116.6M appraised |
| Cheakamus Community Forest Limited Partnership | Government | Landowner | Whistler, British Columbia | 32,989.1 ha of community forest licence; 11,807 ha of it inside Whistler |
| Cheakamus Community Forest Limited Partnership | Government | Commercial landlord | Whistler, British Columbia | 32,989.1 ha of licence; no freehold established |
| Chelsea GCA Realty Partnership LP (Simon Property Group) | REIT | Building owner | Leesburg-Ashburn, Virginia | 478,434 sq ft |
| Chelten Developments Inc. | Private company | Homebuilder | Waterdown, Ontario | 7 |
| Chemeketa Community College | Government | Building owner | Salem, Oregon | — |
| Chemins de Fer Luxembourgeois (CFL) | Government | Landowner | Luxembourg City, Luxembourg | — |
| Cheney Bros Inc | Private company | Building owner | Port St. Lucie, Florida | 365,848 sq ft; 53.7 acres (roll) |
| Cheniere (Corpus Christi Liquefaction LLC, Cheniere Land Holdings LLC) | Public company | Landowner | Corpus Christi, Texas | 2 accounts, 80.5 acres |
| Chennault International Airport Authority | Government | Building owner | Lake Charles, Louisiana | — |
| Chennault International Airport Authority | Government | Landowner | Lake Charles, Louisiana | 49 parcels, 15 assessments, 413 acres |
| Cherapa Place LLC; Cherapa II QOZB LLC | Private company | Building owner | Sioux Falls, South Dakota | 1.57 acres (office parcel); 5.38 acres (apartments) |
| Cherokee Nation (and Cherokee Nation Property Management LLC, Cherokee Nation Businesses LLC) | Government | Landowner | Tulsa, Oklahoma | 12 accounts, about 19 acres, $50.4M market value |
| Cherokee Nation Property Management LLC | Private company | Building owner | Tulsa, Oklahoma | 324,973 sq ft (Tower I, 17 storeys) and 458,114 sq ft (Tower II, 23 storeys), county roll |
| Chesapeake Hospital Authority | Government | Building owner | Chesapeake, Virginia | — |
| Chesapeake Land Development LLC (lot developer) | Developer | Homebuilder | Chesapeake, Virginia | 105 parcels |
| Chesmar Homes | Private company | Homebuilder | Houston, Texas | 798 accounts |
| Chesmar Homes | Private company | Homebuilder | San Antonio, Texas | $27,596,051 |
| Chestnut Tower LLC | Private company | Building owner | St. Louis, Missouri | about 1.5M sq ft (2006 8-K) |
| Chevron Environmental Management Co | Public company | Landowner | Amarillo, Texas | 9 accounts, about 644 acres |
| Chevron U.S.A. Inc. | Public company | Landowner | Bakersfield, California | $133.3M taxable value, rank 4 (FY2022) |
| Chevron U.S.A. Inc. | Public company | Landowner | Houston, Texas | 27 accounts, $550.7M |
| Children's Hospital Medical Center of Akron | Institution | Building owner | Akron, Ohio | — |
| Children's Hospital of The King's Daughters, Inc. (CHKD) | Institution | Landowner | Norfolk, Virginia | 12 parcels, $243M |
| Children's Mercy Hospital | Institution | Landowner | Kansas City, Missouri | 13 parcels, about 30 acres, $133.3M |
| Childrens Hospital Association | Institution | Building owner | Broomfield, Colorado | — |
| China Jinmao (中國金茂) | Public company | Homebuilder | Shanghai, China | Shanghai land bank incl. Hongkou C080302 (76,310 m², 52%), Baoshan Miaohang (100,714 m², 40%) |
| China Jinmao Holdings Group (中國金茂), controlled by Sinochem Holdings | Public company | Commercial landlord | Shanghai, China | Jin Mao Tower 292,475 m² (100%) |
| China Jinmao Holdings Group Limited (中國金茂控股集團有限公司), through China Jin Mao Group Co., Ltd. | Public company | Building owner | Shanghai, China | 292,475 m² gross floor area |
| China State Construction Engineering Corporation | Government | Building owner | Nassau, The Bahamas | 288 rooms on an 8-acre plot; 7 floors (en.wikipedia) |
| Chinatown Community Development Center | Institution | Homebuilder | San Francisco, California | 724 / 715 |
| Chinook Village Housing Society | Institution | Homebuilder | Medicine Hat, Alberta | Named among the city's largest corporate taxpayers |
| Chip Mong Group | Family / private | Building owner | Phnom Penh, Cambodia | 260 ha |
| Chip Mong Group | Family / private | Landowner | Phnom Penh, Cambodia | 260 ha (Grand Phnom Penh City, Sen Sok) |
| Chip Mong Group (Chip Mong Retail, Chip Mong Land) | Family / private | Commercial landlord | Phnom Penh, Cambodia | 6 retail centres broken ground; 45-storey Chip Mong Tower |
| Chip Mong Land (Chip Mong Group) | Family / private | Homebuilder | Phnom Penh, Cambodia | Grand Phnom Penh City: 4,400+ households planned on 260 ha; 7 landed projects by 2019 |
| CHN Housing Partners | Institution | Homebuilder | Cleveland, Ohio | 262 parcels in Cleveland (271 county-wide) |
| Choice Properties REIT | REIT | Building owner | Bathurst, New Brunswick | — |
| Choice Properties REIT | REIT | Landowner | Bathurst, New Brunswick | $10,265,900 assessed, three accounts |
| Choice Properties REIT | REIT | Commercial landlord | Bathurst, New Brunswick | $10,265,900 assessed across three St. Peter Avenue accounts |
| Choice Properties REIT | REIT | Commercial landlord | Canada | 699 properties |
| Choice Properties REIT | REIT | Building owner | Edmundston, New Brunswick | — |
| Choice Properties REIT | REIT | Commercial landlord | Edmundston, New Brunswick | $8,688,100 assessed (573–577 Victoria Street), levy $372,871.53 |
| Choice Properties REIT | REIT | Commercial landlord | Toronto, Ontario | 699 properties |
| Chow Tai Fook Enterprises (Baha Mar) | Private company | Landowner | Nassau, The Bahamas | 1,000-acre resort at Cable Beach |
| Chow Tai Fook Enterprises (CTFE) | Private company | Building owner | Nassau, The Bahamas | 1,000-acre resort; 2,200 rooms in three hotels, 284 residences, 100,000 sq ft casino (en.wikipedia) |
| CHP Development LLC | Private company | Homebuilder | Garland, Texas | 38 accounts |
| Christopher Newport University (Rector and Visitors) | Government | Building owner | Newport News, Virginia | 67.17 acres main parcel; 55 parcels in the University's own name |
| Christopher Newport University and affiliated entities | Government | Landowner | Newport News, Virginia | 84 parcels, $751.6M; about 184 acres |
| Christopher Ranch | Family / private | Landowner | Gilroy, California | about 300 of 5,500 acres in production are in Gilroy (2018) |
| Christus Health | Institution | Building owner | Irving, Texas | 456,556 sq ft office plus a 609,908 sq ft garage |
| Christus Health Northern Louisiana | Institution | Landowner | Shreveport, Louisiana | 23 parcels, about 82 acres, $19.3M assessed |
| CHRISTUS Health Southeast Texas | Institution | Building owner | Beaumont, Texas | — |
| CHRISTUS Mother Frances Health System | Institution | Building owner | Tyler, Texas | — |
| Christy Homes LLC | Private company | Homebuilder | Amarillo, Texas | 52 accounts |
| Chugach Electric Association | Institution | Landowner | Anchorage, Alaska | 70 parcels, 189 acres, $123.2M |
| Chulalongkorn University (Property Management of Chulalongkorn University) | Institution | Landowner | Bangkok, Thailand | 1,153 rai (184.5 ha) owned in central Bangkok; campus 637 rai |
| Chunghwa Post (中華郵政股份有限公司) | Government | Landowner | Taipei, Taiwan | lead owner of the 14,228 m² (7-parcel) Taipei Post Office urban-renewal site |
| Church of Cyprus (incl. the Archbishopric) | Institution | Landowner | Nicosia (Lefkosia), Cyprus | 'the island's largest landowner'; claims 70% of the Hadjigeorgakis Kornesios mansion |
| Churches and camps named in the exemption bylaw | Institution | Landowner | West Kelowna, British Columbia | 14 places of worship, 6 non-profit properties |
| Churches and religious bodies | Institution | Landowner | Clinton, Mississippi | 85 parcels, about 250 acres |
| Churchill International Property Corporation and PDG Investments | Private company | Commercial landlord | Westbank, British Columbia | Former joint venture partners, Okanagan Lake Landing |
| CI Phoenix-Chandler I-VII LLC | Private company | Building owner | Chandler, Arizona | 1,152,226 sq ft of improvement components, built 2012–2022 (Commercial Master); 66 acres of land |
| CIÉ (Córas Iompair Éireann) group | Government | Landowner | Dublin (Dublin City Council area), Ireland | no holdings total published that we may reuse |
| Cielo Lindo Partnership | Developer | Homebuilder | Carlsbad, New Mexico | 7 accounts |
| CIG-UBS LLC | Private company | Building owner | St. Paul, Minnesota | 320,946 sq ft across four office parcels (roll) |
| Cincinnati Children's Hospital Medical Center | Institution | Landowner | Cincinnati, Ohio | 109 parcels, 85.5 stated acres, $850.0M |
| Cincinnati Metropolitan Housing Authority | Government | Landowner | Cincinnati, Ohio | 546 parcels, 434 stated acres, $261.6M |
| Cincinnati Public Schools (Board of Education of the City School District) | Government | Landowner | Cincinnati, Ohio | 315 parcels, 748 stated acres, $780.8M |
| Cinzia Development Inc | Private company | Homebuilder | Naples, Florida | 2 homes built 2025 |
| CIP Broadway LLC | Private company | Commercial landlord | Mesa, Arizona | 11 parcels, $121.8M |
| Circus and Eldorado Joint Venture, LLC (Caesars Entertainment, Inc.) | Public company | Building owner | Reno-Sparks, Nevada | — |
| Cisco Systems, Inc. | Public company | Landowner | Milpitas, California | $862.8M; 3.29% of city total (rank 1) |
| Cisco Systems, Inc. | Public company | Building owner | San Jose, California | — |
| Cisco Systems, Inc. | Public company | Landowner | San Jose, California | $1.56B assessed, county-wide (FY2022-23) |
| Cities of Dallas and Fort Worth (Dallas/Fort Worth International Airport) | Government | Landowner | Irving, Texas | 530 accounts, $1.37B; airport accounts of 3,349.7, 1,326.2 and 256.1 legal acres |
| Citizen Inmobiliaria | Developer | Homebuilder | San José, Costa Rica | Sky Garden: 258 apartments (24 floors) |
| Citizens (individuals — not named) | Private company | Landowner | Minsk, Belarus | 1.5 thousand ha, of which 1.2 for houses |
| Citizens Energy Group (Citizens Gas & Coke Utility; Department of Public Utilities trust) | Institution | Landowner | Indianapolis, Indiana | 102 parcels, about 1,520 acres, $335.7M |
| City and County of Broomfield | Government | Building owner | Broomfield, Colorado | — |
| City and County of Broomfield | Government | Landowner | Broomfield, Colorado | 853 accounts, 4,940.4 acres, $269.8M actual value |
| City and County of Denver (incl. Denver International Airport) | Government | Landowner | Denver, Colorado | 3,328 parcels, about 31,400 acres, $6.54B |
| City and County of Honolulu | Government | Building owner | Honolulu, Hawaii | 7.08 acres |
| City and County of Honolulu | Government | Landowner | Honolulu, Hawaii | 2,663 parcels, $9.79B, ~14,800 acres |
| City Center 33 So Prop LLC | Private company | Building owner | Minneapolis, Minnesota | 2,122,892 sq ft above ground incl. retail (City Assessor) |
| City Creek Reserve, Inc. | Institution | Commercial landlord | Salt Lake City, Utah | 55 parcels, about 34 acres, $831.3M |
| City Creek Reserve, Inc. (land and buildings); Simon Property Group holds the retail centre under ground lease to 2042 | Institution | Building owner | Salt Lake City, Utah | 686,004 sq ft retail (Simon 10-K) |
| City Developments Limited | Public company | Homebuilder | Singapore | 1,657 units sold in 2025 (incl. ECs), S$4.35 billion |
| City Homes (development LPs) | Private company | Homebuilder | Seattle, Washington | 39 sales, $34.6M |
| City Municipality of Ljubljana — Javni stanovanjski sklad MOL (JSS MOL, the City's public housing fund) | Government | Landowner | Ljubljana, Slovenia | 4,679 city rental housing units (31 Dec 2025); 283 more under construction for 2026 |
| City Municipality of Ljubljana (Mestna občina Ljubljana, MOL) | Government | Building owner | Ljubljana, Slovenia | — |
| City of Abbotsford | Government | Building owner | Abbotsford, British Columbia | — |
| City of Abbotsford | Government | Landowner | Abbotsford, British Columbia | 1,616 parcels, 2,875.4 ha — 7.9% of the titled area — $489M of land, plus the international airport |
| City of Abbotsford | Government | Commercial landlord | Abbotsford, British Columbia | $133M of buildings and $489M of land, plus an international airport |
| City of Abilene | Government | Building owner | Abilene, Texas | — |
| City of Abilene | Government | Landowner | Abilene, Texas | 880 accounts, about 5,440 acres, $272.5M (Taylor); 26 parcels, about 1,115 acres (Jones) |
| City of Akron | Government | Building owner | Akron, Ohio | — |
| City of Akron | Government | Landowner | Akron, Ohio | 2,157 parcels, $716.7M; about 3,700 stated acres |
| City of Akron (owner of record; tax bill to Testa City Center LLC) | Government | Building owner | Akron, Ohio | — |
| City of Albuquerque | Government | Building owner | Albuquerque, New Mexico | — |
| City of Albuquerque | Government | Landowner | Albuquerque, New Mexico | 1,949 accounts, about 24,667 acres |
| City of Alexandria | Government | Landowner | Alexandria, Virginia | 357 parcels, $1.51B, 961 acres |
| City of Alexandria Sanitation Authority (AlexRenew) | Government | Landowner | Alexandria, Virginia | 4 parcels, $290.3M, 46.7 acres |
| City of Almaty (Akimat) | Government | Building owner | Almaty, Kazakhstan | 9.96 ha site (99,600 m2) |
| City of Almaty (Akimat) | Government | Landowner | Almaty, Kazakhstan | Almaty Arena (9.96 ha), Medeu rink, Central Stadium |
| City of Almaty (Akimat) — State Municipal Enterprise 'Central Stadium' | Government | Building owner | Almaty, Kazakhstan | — |
| City of Amarillo | Government | Building owner | Amarillo, Texas | — |
| City of Amarillo | Government | Landowner | Amarillo, Texas | 537 accounts, about 6,460 acres |
| City of Anaheim | Government | Building owner | Anaheim, California | approximately 151 acres (stipulated judgment) |
| City of Anaheim | Government | Landowner | Anaheim, California | Angel Stadium property, ~151 acres; Honda Center; ARTIC |
| City of Ann Arbor | Government | Building owner | Ann Arbor, Michigan | — |
| City of Ann Arbor | Government | Landowner | Ann Arbor, Michigan | downtown sites incl. the Library Lot and Library Lane structure, 309 S Ashley (about 1.31 acres), 350 S Fifth Ave; 10 sites studied for affordable housing |
| City of Arlington | Government | Building owner | Arlington, Texas | 194,512 sq ft |
| City of Arlington | Government | Landowner | Arlington, Texas | 758 accounts, about 7,675 acres |
| City of Atlanta | Government | Landowner | Atlanta, Georgia | 1,384 parcels, 6,009 acres, $2.13B (countywide 1,596 parcels, 6,948 acres) |
| City of Auburn | Government | Building owner | Auburn, New York | 19,620 sq ft GFA (roll) |
| City of Auburn | Government | Landowner | Auburn, New York | 174 parcels, ~550 acres, $147.7M full market value |
| City of Austin | Government | Landowner | Austin, Texas | 3,488 accounts, 44,693 acres |
| City of Bakersfield | Government | Building owner | Bakersfield, California | 17,840 sq ft convention center; 10,000-capacity arena; 3,000-seat theater |
| City of Bakersfield | Government | Landowner | Bakersfield, California | 662 acres of parks (61 parks); land at cost $474.4M |
| City of Baton Rouge & Parish of East Baton Rouge | Government | Building owner | Baton Rouge, Louisiana | — |
| City of Baton Rouge and Parish of East Baton Rouge | Government | Landowner | Baton Rouge, Louisiana | 1,206 parcels, about 2,170 acres |
| City of Beaumont | Government | Building owner | Beaumont, Texas | — |
| City of Beaumont | Government | Landowner | Beaumont, Texas | 373 accounts, 5,193 acres, $107.3M |
| City of Birmingham | Government | Building owner | Birmingham, Alabama | — |
| City of Birmingham | Government | Landowner | Birmingham, Alabama | 2,836 parcels, about 4,856 acres, $621M appraised |
| City of Bloomington | Government | Building owner | Bloomington, Minnesota | — |
| City of Bloomington | Government | Landowner | Bloomington, Minnesota | 530 parcels, about 3,405 acres |
| City of Boise | Government | Building owner | Boise, Idaho | — |
| City of Boise | Government | Landowner | Boise, Idaho | 672 parcels, about 10,076 acres (780 parcels, 18,750 acres in all) |
| City of Boston | Government | Landowner | Boston, Massachusetts | 2,328 parcels, $8.97B, about 3,445 acres |
| City of Boulder | Government | Building owner | Boulder, Colorado | 7.6 acres (parcel 146330357002, County GIS) |
| City of Boulder | Government | Landowner | Boulder, Colorado | 511 accounts, about 5,120 acres, 2026 actual value $2.89B |
| City of Bratislava | Government | Homebuilder | Bratislava, Slovakia | Muchovo námestie: 103 flats (52 rental, 51 replacement), 5,030 m²; planned Južná brána 105 and Žitavská 34 rental flats |
| City of Bratislava (Hlavné mesto SR Bratislava) | Government | Building owner | Bratislava, Slovakia | — |
| City of Bratislava (Hlavné mesto SR Bratislava) | Government | Landowner | Bratislava, Slovakia | 1,981 flats in 417 buildings (1,000 of them managed by the city districts); all land and buildings on its ownership sheets published in five district files (as of 1 Apr 2026) |
| City of Bridgeport | Government | Building owner | Bridgeport, Connecticut | 92,318 sq ft primary building (roll) |
| City of Bridgeport | Government | Landowner | Bridgeport, Connecticut | 421 parcels, 995.2 acres, $2.65B appraised |
| City of Brownsville | Government | Building owner | Brownsville, Texas | about 1,700 acres |
| City of Brownsville | Government | Landowner | Brownsville, Texas | 752 accounts, about 4,020 acres |
| City of Brussels — Régie foncière | Government | Homebuilder | Brussels, Belgium | about 3,700 homes managed (2021) |
| City of Brussels — Régie foncière des Propriétés communales (municipal land agency) | Government | Landowner | Brussels, Belgium | about 3,700 homes (2021), plus shops and car parks |
| City of Brussels (Ville de Bruxelles) and Atomium asbl | Government | Building owner | Brussels, Belgium | — |
| City of Bryan | Government | Landowner | Bryan-College Station, Texas | 288 accounts, 3,915 acres |
| City of Budapest (Budapest Főváros Önkormányzata) | Government | Landowner | Budapest, Hungary | 9,316 separately numbered properties, net book value HUF 2,214,722.6 million (2023) |
| City of Buffalo (including 'Perfecting Title' foreclosure holdings) | Government | Landowner | Buffalo, New York | 7,655 parcels, 1,595 stated acres, $1.35B |
| City of Burlington | Government | Building owner | Burlington, Vermont | 46,260 sq ft gross (main building) |
| City of Burlington (all departments) | Government | Landowner | Burlington, Vermont | 126 records, 1,027.9 acres, $320.7M listed |
| City of Burnaby | Government | Building owner | Burnaby, British Columbia | — |
| City of Burnaby | Government | Commercial landlord | Burnaby, British Columbia | 16 sites of non-market housing land, ~1,964 units |
| City of Campbell River | Government | Building owner | Campbell River, British Columbia | — |
| City of Campbell River | Government | Landowner | Campbell River, British Columbia | $47,116,004 of land at cost; about 651 ha of municipal parcels and parks |
| City of Campbell River | Government | Commercial landlord | Campbell River, British Columbia | the 1300-block of Shoppers Row, retained freehold |
| City of Carlsbad | Government | Landowner | Carlsbad-Oceanside, California | 177 parcels |
| City of Carlsbad | Government | Building owner | Carlsbad, New Mexico | — |
| City of Carlsbad | Government | Landowner | Carlsbad, New Mexico | 382 accounts in city, ~1,979 ac, $96.7M; 44 more outside (1,650 ac) |
| City of Castlegar | Government | Building owner | Castlegar, British Columbia | — |
| City of Castlegar | Government | Landowner | Castlegar, British Columbia | 103.7 ha across 106 parcels — 10.8% of the titled area — plus the regional airport and 23 parks |
| City of Castlegar | Government | Commercial landlord | Castlegar, British Columbia | 106 parcels, 103.7 ha, the airport and the 310 Columbia Avenue redevelopment site |
| City of Cedar Rapids | Government | Building owner | Cedar Rapids, Iowa | — |
| City of Cedar Rapids | Government | Landowner | Cedar Rapids, Iowa | 1,088 parcels, 4,195 acres, $256.0M (plus 36 airport parcels, 3,208 acres, $59.3M) |
| City of Cedar Rapids (with the Cedar Rapids Airport Commission) | Government | Building owner | Cedar Rapids, Iowa | — |
| City of Chandler | Government | Building owner | Chandler, Arizona | 109,909 sq ft of improvement components, 4 storeys, built 2010 (Commercial Master) |
| City of Chandler | Government | Landowner | Chandler, Arizona | 715 parcels, 2,795 acres, $2.12B |
| City of Charlotte (incl. Charlotte Douglas International Airport) | Government | Landowner | Charlotte, North Carolina | 1,944 parcels, about 10,800 acres, $5.42B |
| City of Charlotte (land); Panthers Stadium LLC (stadium improvements) | Government | Building owner | Charlotte, North Carolina | — |
| City of Chattanooga | Government | Building owner | Chattanooga, Tennessee | — |
| City of Chattanooga | Government | Landowner | Chattanooga, Tennessee | 772 parcels, about 3,134 acres, $309.1M appraised |
| City of Chattanooga and Hamilton County (jointly) | Government | Landowner | Chattanooga, Tennessee | 191 parcels, about 4,463 acres, $195.7M appraised |
| City of Chesapeake | Government | Building owner | Chesapeake, Virginia | — |
| City of Chesapeake | Government | Landowner | Chesapeake, Virginia | 924 parcels, about 5,850 acres |
| City of Chilliwack | Government | Landowner | Chilliwack, British Columbia | 1,126 parcels, 1,389.7 ha — 5.8% of the titled area; $23,000,000 of annual amortization |
| City of Chula Vista | Government | Building owner | Chula Vista, California | 150-acre complex (10News) |
| City of Chula Vista | Government | Landowner | Chula Vista, California | 828 parcels; ~383-acre university site |
| City of Cincinnati | Government | Building owner | Cincinnati, Ohio | — |
| City of Cincinnati (incl. Parks, Greater Cincinnati Water Works) | Government | Landowner | Cincinnati, Ohio | 8,332 parcels, 9,533 stated acres, $1.52B where valued |
| City of Clarksburg | Government | Building owner | Clarksburg, West Virginia | — |
| City of Clarksburg (incl. Municipal Building Commission and Board of Park Commissioners) | Government | Landowner | Clarksburg, West Virginia | 207 parcels, 306.5 acres |
| City of Clarksville | Government | Building owner | Clarksville, Tennessee | 51,593 sq ft (roll) |
| City of Clarksville | Government | Landowner | Clarksville, Tennessee | 355 parcels, 1,899.0 acres, $248.1M appraised (380 parcels, 1,972.3 acres county-wide) |
| City of Cleveland | Government | Building owner | Cleveland, Ohio | — |
| City of Cleveland (excluding land bank) | Government | Landowner | Cleveland, Ohio | 1,888 parcels, 4,233 stated acres, $2.23B |
| City of Cleveland Land Reutilization Program (City land bank) | Government | Landowner | Cleveland, Ohio | 18,568 parcels, 2,008 stated acres |
| City of Clinton | Government | Building owner | Clinton, Mississippi | 0.19 acres (parcel) |
| City of Clinton | Government | Landowner | Clinton, Mississippi | 62 parcels, about 241 acres |
| City of College Station | Government | Building owner | Bryan-College Station, Texas | — |
| City of College Station | Government | Landowner | Bryan-College Station, Texas | 259 accounts, 3,697 acres |
| City of Colorado Springs | Government | Building owner | Colorado Springs, Colorado | 306,609 sq ft terminal (roll, built 1993); airfield parcel 3,938 acres (County GIS) |
| City of Colorado Springs (incl. airport and utility land) | Government | Landowner | Colorado Springs, Colorado | 2,308 parcels, about 23,800 acres, $1.65B |
| City of Columbia | Government | Building owner | Columbia, South Carolina | — |
| City of Columbia | Government | Landowner | Columbia, South Carolina | at least 222 parcels, 376.1 acres, $47.9M market value in the city (249 county-wide) |
| City of Columbus | Government | Landowner | Columbus, Ohio | 1,853 parcels, 10,367 stated acres |
| City of Concord | Government | Building owner | Concord, California | 12,500 seats |
| City of Concord | Government | Landowner | Concord, California | 18 parks, 379 acres; land at historical cost $26.4M (governmental) + $0.4M (sewer and golf) |
| City of Coos Bay | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| City of Coos Bay | Government | Landowner | North Bend-Coos Bay, Oregon | 139 accounts, 1,058 acres, $78.5M |
| City of Copenhagen — Københavns Ejendomme | Government | Commercial landlord | Copenhagen, Denmark | 2.9 million m2, c. 3,500 buildings |
| City of Copenhagen (Københavns Kommune) — Københavns Ejendomme | Government | Landowner | Copenhagen, Denmark | 2.9 million m2 in c. 3,500 buildings |
| City of Coquitlam | Government | Landowner | Coquitlam and Port Coquitlam, British Columbia | $1,384,760,000 of land at cost |
| City of Corona | Government | Building owner | Corona, California | 380-seat Civic Center Auditorium |
| City of Corona (incl. the Corona Utility Authority and the airport enterprise) | Government | Landowner | Corona, California | land at cost $113.6M; 389 park acres; $4.33M land held for resale |
| City of Corpus Christi | Government | Building owner | Corpus Christi, Texas | — |
| City of Corpus Christi | Government | Landowner | Corpus Christi, Texas | 1,001 accounts, about 5,905 acres |
| City of Courtenay | Government | Building owner | Courtenay, British Columbia | — |
| City of Courtenay | Government | Landowner | Courtenay, British Columbia | $30,539,399 of land at cost; about 340 ha |
| City of Courtenay | Government | Commercial landlord | Courtenay, British Columbia | $30,539,399 of land at cost; about 340 ha of municipal parcels and park |
| City of Courtenay (as regulator and land owner) | Government | Homebuilder | Courtenay, British Columbia | 1,700 homes completed since 2021; 178 building permit applications in 2025 |
| City of Cranbrook | Government | Building owner | Cranbrook, British Columbia | — |
| City of Cranbrook | Government | Landowner | Cranbrook, British Columbia | $10,764,692 of land at cost; 598.6 ha, 19.0% of the city |
| City of Cranbrook | Government | Commercial landlord | Cranbrook, British Columbia | $10,764,692 of land at cost; about 599 ha of municipal parcels and park |
| City of Dallas | Government | Building owner | Garland, Texas | 462.11 acres in the main account |
| City of Dallas | Government | Landowner | Mesquite, Texas | 12 accounts, $4.7M; 73.7 acres |
| City of Dallas (Lake Ray Hubbard) | Government | Landowner | Garland, Texas | 6 accounts, $19.0M; 563 acres |
| City of Davenport | Government | Building owner | Davenport, Iowa | — |
| City of Davenport | Government | Landowner | Davenport, Iowa | 422 parcels, $260.2M, 1,865.3 acres |
| City of Dawson Creek | Government | Building owner | Dawson Creek, British Columbia | — |
| City of Dawson Creek | Government | Landowner | Dawson Creek, British Columbia | $23,745,817 of land at cost |
| City of Dawson Creek | Government | Commercial landlord | Dawson Creek, British Columbia | $23.7M of land at cost; arena, airport, arts centre, curling rink, Mile 0 Park |
| City of Dayton | Government | Building owner | Dayton, Ohio | — |
| City of Dayton | Government | Landowner | Dayton, Ohio | 2,582 parcels, 6,188 stated acres, $499.3M |
| City of Daytona Beach | Government | Landowner | Daytona Beach, Florida | 366 parcels, 1,217 acres, $168.4M |
| City of Des Moines | Government | Building owner | Des Moines, Iowa | — |
| City of Des Moines | Government | Landowner | Des Moines, Iowa | 6,227 parcels, about 4,116 keyed acres (plus 15 airport parcels, 664 acres) |
| City of Des Moines (land); Des Moines Airport Authority (buildings and equipment) | Government | Building owner | Des Moines, Iowa | — |
| City of Destin | Government | Building owner | Destin, Florida | 13.4 acres (roll); 'approximately 9.27 acres' (City) |
| City of Destin | Government | Landowner | Destin, Florida | 46 parcels, 101.5 acres, $75.2M |
| City of Detroit (all departments) | Government | Landowner | Detroit, Michigan | 8,631 parcels, 6,324 acres |
| City of Detroit (land) with private developers | Government | Homebuilder | Detroit, Michigan | 269 units, 7 permits |
| City of Duluth | Government | Building owner | Duluth, Minnesota | — |
| City of Duluth | Government | Landowner | Duluth, Minnesota | 4,158 parcels, 12,693.8 acres, $445.3M estimated |
| City of Duluth; St. Louis County | Government | Building owner | Duluth, Minnesota | — |
| City of Duncan | Government | Building owner | Duncan, British Columbia | — |
| City of Duncan | Government | Landowner | Duncan, British Columbia | 117 parcels, 30.6 ha, 14.3% of the city; $2,780,392 of land at cost |
| City of Durham | Government | Building owner | Durham, North Carolina | 6.95 acres |
| City of Durham | Government | Landowner | Durham, North Carolina | 893 parcels, about 4,660 acres, $1.00B |
| City of Edmonton | Government | Building owner | Edmonton, Alberta | — |
| City of El Paso | Government | Building owner | El Paso, Texas | — |
| City of El Paso | Government | Landowner | El Paso, Texas | 3,259 accounts, about 29,071 acres |
| City of Elizabeth | Government | Building owner | Elizabeth, New Jersey | — |
| City of Elizabeth | Government | Landowner | Elizabeth, New Jersey | 241 parcels, $590.5M |
| City of Escondido | Government | Building owner | Escondido, California | ~12-acre campus (Wikipedia) |
| City of Escondido | Government | Landowner | Escondido, California | 950 parcels, ~4,526 acres (2019 layer); 200+ property assets, 70+ leases |
| City of Eugene | Government | Building owner | Eugene, Oregon | — |
| City of Eugene | Government | Landowner | Eugene, Oregon | about 1,012 lots, 3,264 acres (plus about 4,830 acres outside City limits) |
| City of Evansville (including Parks, Water & Sewer Utility, Department of Redevelopment) | Government | Landowner | Evansville, Indiana | 232 parcels, 1,405.7 acres, $198.7M assessed (250 parcels, 1,672 acres county-wide) |
| City of Fargo | Government | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 98,694 sq ft (roll) |
| City of Fargo | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 703 parcels, ~2,487 acres, $575.4M |
| City of Fayetteville | Government | Building owner | Fayetteville, North Carolina | 55,777 sq ft (roll, gross area field) |
| City of Fayetteville | Government | Landowner | Fayetteville, North Carolina | 845 parcels, about 4,124 acres; $287.3M land and buildings |
| City of Fort Collins (incl. natural areas and utility land) | Government | Landowner | Fort Collins, Colorado | 1,000 accounts, about 7,100 acres; plus about 1,150 acres held jointly with Larimer County |
| City of Fort Collins and City of Loveland | Government | Building owner | Fort Collins, Colorado | 803.5 and 203.4 acres (County parcel geometry) |
| City of Fort Lauderdale | Government | Building owner | Fort Lauderdale, Florida | airport parcel 443 acres; stadium parcel 42.4 acres (roll) |
| City of Fort Lauderdale | Government | Landowner | Fort Lauderdale, Florida | 706 parcels, 2,100 acres, $2.21B |
| City of Fort Lauderdale (land) | Government | Building owner | Fort Lauderdale, Florida | 236,774 sq ft building area (roll) |
| City of Fort St. John | Government | Building owner | Fort St. John, British Columbia | — |
| City of Fort St. John | Government | Landowner | Fort St. John, British Columbia | 421 ha of municipal parcels and park; $21,259,468 of land at cost |
| City of Fort Wayne (incl. Board of Public Works, Board of Park Commissioners, City Utilities) | Government | Landowner | Fort Wayne, Indiana | 1,515 parcels, about 3,330 acres stated |
| City of Fort Worth | Government | Building owner | Fort Worth, Texas | — |
| City of Fort Worth | Government | Landowner | Fort Worth, Texas | 2,385 accounts, about 18,490 acres |
| City of Fremont | Government | Landowner | Fremont, California | 68 City park polygons, 1,251 acres (GIS layer) |
| City of Fresno | Government | Building owner | Fresno, California | 4.97 acres (parcel) |
| City of Fresno | Government | Landowner | Fresno, California | 2,050 ac of airports; 1,327 ac of parks |
| City of Gainesville | Government | Building owner | Gainesville, Florida | 57,092 sq ft building area, 3.5 acres (roll) |
| City of Gainesville (Gainesville Regional Utilities) | Government | Building owner | Gainesville, Florida | 969.9 acres (roll) |
| City of Gainesville (incl. Gainesville Regional Utilities) | Government | Landowner | Gainesville, Florida | 547 parcels, 9,399 acres, $428.2M |
| City of Gainesville (operated by the Gainesville-Alachua County Regional Airport Authority) | Government | Building owner | Gainesville, Florida | 1,093.6 acres; 608,839 sq ft building area (roll) |
| City of Garland | Government | Building owner | Garland, Texas | — |
| City of Garland (including Garland Power & Light) | Government | Landowner | Garland, Texas | 561 accounts, $468.0M; about 4,013 acres |
| City of Garland (land, City Hall, garage, the Square); Oaks 5th Street Crossing LLC and Oaks City Center LLC (apartment improvements only) | Government | Building owner | Garland, Texas | City Hall 187,440 sq ft (2015); apartments 156,898 and 156,000 sq ft |
| City of Gilroy | Government | Building owner | Gilroy, California | — |
| City of Gilroy | Government | Landowner | Gilroy, California | 536-acre Gilroy Gardens property; Civic Center; Old City Hall (8,000 sq ft) |
| City of Glendale | Government | Building owner | Glendale, Arizona | 13.5 acres on the arena parcel (roll land-area field); built 2003 per the roll |
| City of Glendale | Government | Landowner | Glendale, Arizona | 523 parcels, 3,594 acres, $1.43B |
| City of Grand Forks | Government | Building owner | Grand Forks, British Columbia | — |
| City of Grand Forks | Government | Landowner | Grand Forks, British Columbia | 216.8 ha across 359 parcels — 42.3% of the city's titled area |
| City of Grand Forks | Government | Commercial landlord | Grand Forks, British Columbia | 359 parcels, 216.8 ha, plus the electrical utility, the airport and the slag piles |
| City of Grand Junction | Government | Building owner | Grand Junction, Colorado | 48,103 sq ft heated (roll) |
| City of Grand Junction | Government | Landowner | Grand Junction, Colorado | 634 parcels, 2,187.7 acres, $191.5M |
| City of Grand Rapids | Government | Building owner | Grand Rapids, Michigan | — |
| City of Grand Rapids | Government | Landowner | Grand Rapids, Michigan | Land $30,982,309 at cost; buildings and structures $183.7M gross (governmental activities, 30 Jun 2025) |
| City of Greater Sudbury | Government | Building owner | Greater Sudbury, Ontario | — |
| City of Greater Sudbury | Government | Landowner | Greater Sudbury, Ontario | a municipality of 3,186 km2 |
| City of Green Bay | Government | Building owner | Green Bay, Wisconsin | — |
| City of Green Bay | Government | Landowner | Green Bay, Wisconsin | 644 parcels, about 2,646 acres |
| City of Greensboro | Government | Building owner | Greensboro, North Carolina | — |
| City of Greensboro | Government | Landowner | Greensboro, North Carolina | 1,471 parcels, about 12,300 acres; $869.7M land and buildings |
| City of Greenville | Government | Building owner | Greenville, South Carolina | — |
| City of Greenville | Government | Landowner | Greenville, South Carolina | 454 parcels, 819 acres, $461.5M |
| City of Guelph | Government | Landowner | Guelph, Ontario | a severed portion of the former Guelph Correctional Centre lands |
| City of Gulfport | Government | Landowner | Gulfport, Mississippi | 832 parcels, 1,279 acres |
| City of Gulfport and Gulfport-West Harrison County Hospital District (joint venture) | Government | Building owner | Gulfport, Mississippi | — |
| City of Hagerstown | Government | Building owner | Hagerstown, Maryland | — |
| City of Hagerstown | Government | Landowner | Hagerstown, Maryland | 157 accounts, 501 acres, $126.2M assessed in the city; 218 accounts, 2,576 acres county-wide |
| City of Hamilton | Government | Building owner | Hamilton, Ontario | — |
| City of Hamilton | Government | Commercial landlord | Hamilton, Ontario | the ground under Jackson Square, plus FirstOntario Centre, FirstOntario Concert Hall and the Hamilton Convention Centre |
| City of Hamilton | Government | Building owner | Waterdown, Ontario | 17.58 acres |
| City of Hamilton | Government | Landowner | Waterdown, Ontario | 396.05 acres (160.3 ha) — 13.7% of the Waterdown urban area |
| City of Hamilton | Government | Commercial landlord | Waterdown, Ontario | 165 parcels, 396.05 acres inside the Waterdown urban boundary |
| City of Hamilton — all builders | Government | Homebuilder | Hamilton, Ontario | 2,384 in 2024 |
| City of Hamilton — all builders | Government | Homebuilder | Waterdown, Ontario | 2,384 in 2024 |
| City of Hamilton (the land); the Real group of companies — a Yale Properties and Manulife Financial joint venture — holds the leasehold to 2070 | Government | Building owner | Hamilton, Ontario | nearly 400,000 sq ft of mall plus four office towers, spanning two blocks along King St W between James and Bay |
| City of Harare | Government | Homebuilder | Harare, Zimbabwe | 3,897 units in 2014–2024 |
| City of Harare (Harare City Council) | Government | Landowner | Harare, Zimbabwe | almost 7,000 council rental properties, plus Mbare Flats (Jan 2025) |
| City of Hayward | Government | Building owner | Hayward, California | 527 acres |
| City of Hayward | Government | Landowner | Hayward, California | Hayward Executive Airport, 527 acres (incl. 126-acre Skywest site) |
| City of Helsinki (Helsingin kaupunki) | Government | Building owner | Helsinki, Finland | — |
| City of Helsinki (Helsingin kaupunki) | Government | Landowner | Helsinki, Finland | about 65% of Helsinki's land area (about 138 km²) |
| City of Helsinki housing production (Asuntotuotanto, ATT) | Government | Homebuilder | Helsinki, Finland | 1,444 homes completed in 2025; 838 started |
| City of Henderson | Government | Landowner | Henderson-Paradise, Nevada | 399 parcels, about 4,710 acres |
| City of Hialeah | Government | Building owner | Hialeah, Florida | 219,849 sq ft building area; 3.7 acres (roll) |
| City of Hialeah | Government | Landowner | Hialeah, Florida | 153 parcels, 325 acres |
| City of Hollywood | Government | Building owner | Hollywood, Florida | 254.8 acres in 58 City parcels on the beach plats (roll) |
| City of Hollywood | Government | Landowner | Hollywood, Florida | 590 parcels, 2,077 acres, $340.5M |
| City of Houston | Government | Landowner | Houston, Texas | 17,631 accounts, 32,635 acres |
| City of Huntington Beach | Government | Building owner | Huntington Beach, California | pier 1,856 ft long; City Beach 3.5 miles of shoreline |
| City of Huntington Beach | Government | Landowner | Huntington Beach, California | 1,072 acres of parks; 4.7 miles of beach maintained; land $373.6M at cost (30 Jun 2025) |
| City of Huntsville | Government | Building owner | Huntsville, Alabama | 25.18 acres (parcel) |
| City of Huntsville | Government | Landowner | Huntsville, Alabama | 803 parcels |
| City of Indianapolis (Consolidated City; DMD, Parks, DPW, Flood Control) | Government | Landowner | Indianapolis, Indiana | 1,565 parcels, about 7,990 acres |
| City of Irvine | Government | Building owner | Irvine, California | approx. 1,300 acres planned; 500+ acres completed, ~300 acres in progress |
| City of Irvine | Government | Landowner | Irvine, California | Land $1,133,956,238 at cost; 71 acres held for resale ($333.7M); 6,673 acres open space; 66 sq mi |
| City of Irving | Government | Building owner | Irving, Texas | 962,320 sq ft across ten improvements, including a 97,400 sq ft concert hall, a 109,649 sq ft office building and a 602,444 sq ft garage |
| City of Irving | Government | Landowner | Irving, Texas | 452 accounts, $938.6M; at least 972 acres |
| City of Jackson | Government | Building owner | Jackson, Mississippi | about 3,021 acres in City of Jackson parcels |
| City of Jackson | Government | Landowner | Jackson, Mississippi | 695 parcels, about 4,896 acres (Hinds); plus 17 parcels, about 3,021 acres (Rankin, airport) |
| City of Jacksonville | Government | Building owner | Jacksonville, Florida | 1,121,956 sq ft building area (roll) |
| City of Jacksonville | Government | Landowner | Jacksonville, Florida | 2,412 parcels, 33,306 acres |
| City of Jersey City | Government | Building owner | Jersey City, New Jersey | — |
| City of Jersey City | Government | Landowner | Jersey City, New Jersey | 304 parcels, $1.08B |
| City of Johannesburg Metropolitan Municipality, via the Johannesburg Property Company (JPC) | Government | Landowner | Johannesburg, South Africa | Council-owned property portfolio (count not published); R129.9 million raised from acquisitions, advertising, leases and sales in 2024/25 |
| City of Kamloops and other local government | Government | Landowner | Kamloops, British Columbia | 1,257 parcels (3.8%) |
| City of Kansas City, Missouri | Government | Landowner | Kansas City, Missouri | 1,382 parcels, about 7,394 acres, $1.73B |
| City of Kelowna | Government | Landowner | Kelowna, British Columbia | $453,979,355 of land at cost; 797 ha across 23 large parcels |
| City of Kennewick | Government | Building owner | Pasco-Richland-Kennewick, WA | — |
| City of Kennewick | Government | Landowner | Pasco-Richland-Kennewick, WA | 134 parcels, 604 acres, $140.8M (Kennewick areas) |
| City of Killeen | Government | Building owner | Killeen, Texas | — |
| City of Killeen | Government | Landowner | Killeen, Texas | 613 accounts, 2,143 acres, $129.1M |
| City of Knoxville | Government | Building owner | Knoxville, Tennessee | — |
| City of Knoxville | Government | Landowner | Knoxville, Tennessee | 763 address points as 'CITY OF KNOXVILLE'; 18 more as 'KNOXVILLE CITY OF' |
| City of Lafayette | Government | Building owner | Lafayette, Louisiana | — |
| City of Lafayette | Government | Landowner | Lafayette, Louisiana | 1,288 parcels, 1,921.7 acres, $29.1M assessed in the city (1,371 parish-wide) |
| City of Lake Charles | Government | Building owner | Lake Charles, Louisiana | — |
| City of Lake Charles | Government | Landowner | Lake Charles, Louisiana | 727 parcels, 270 assessments, 1,785 acres |
| City of Lancaster | Government | Building owner | Lancaster, California | 5,300 seats after the soccer conversion; formerly 6,860 |
| City of Lancaster (incl. Lancaster Housing Authority and Successor Agency) | Government | Landowner | Lancaster, California | not established |
| City of Langley | Government | Building owner | Langley, British Columbia | — |
| City of Langley | Government | Landowner | Langley, British Columbia | 333 parcels, 187.1 ha — 24.5% of the City's titled area — and $105,032,421 of land |
| City of Lansing | Government | Building owner | Lansing & East Lansing, Michigan | — |
| City of Lansing | Government | Landowner | Lansing & East Lansing, Michigan | 340 parcels, 2,396 acres |
| City of Laredo | Government | Building owner | Laredo, Texas | — |
| City of Laredo | Government | Landowner | Laredo, Texas | 1,585 accounts, about 5,964 acres |
| City of Las Vegas | Government | Building owner | Las Vegas, Nevada | — |
| City of Las Vegas | Government | Landowner | Las Vegas, Nevada | 555 parcels, about 3,430 acres, $1.78B taxable |
| City of Lincoln | Government | Building owner | Lincoln, Nebraska | 32.5 acres (roll) |
| City of Lincoln | Government | Landowner | Lincoln, Nebraska | 766 parcels, about 5,390 acres |
| City of Little Rock | Government | Building owner | Little Rock, Arkansas | 6.78 acres (mapped parcel) |
| City of Little Rock | Government | Landowner | Little Rock, Arkansas | 718 parcels, about 8,050 acres, appraised $762.0M |
| City of Little Rock (Act 9 title, Dillard's) and DSS HQ Properties LLC | Government | Building owner | Little Rock, Arkansas | 333,000 sq ft (Dillard's 10-K) |
| City of Little Rock (land of record under the library address); Clinton Foundation holds the adjoining parcel | Government | Building owner | Little Rock, Arkansas | 32.54-acre city parcel; 16.3-acre foundation parcel (mapped) |
| City of Little Rock (War Memorial Park) | Government | Building owner | Little Rock, Arkansas | 162.36-acre War Memorial Park parcel (mapped) |
| City of Livermore | Government | Building owner | Livermore, California | 644 acres (FAA data, per Wikipedia) |
| City of Livermore | Government | Landowner | Livermore, California | Livermore Municipal Airport, 644 acres |
| City of Lloydminster | Government | Landowner | Lloydminster, Alberta / Saskatchewan | 559 parcels; 2 residential communities, Hill Industrial, the Entertainment District |
| City of Lloydminster (Land Division) | Government | Homebuilder | Lloydminster, Alberta / Saskatchewan | 2 residential communities, 1 industrial park, 1 commercial district; 559 municipal parcels |
| City of London — housing starts, all builders | Government | Homebuilder | London, Ontario | 12,161 starts 2022 to Aug 2026 |
| City of Long Beach | Government | Building owner | Long Beach, California | — |
| City of Long Beach (tidelands and waterfront) | Government | Landowner | Long Beach, California | Queen Mary plus 'over 40 acres of parks, cruise terminals and parking lots'; Convention & Entertainment Center |
| City of Los Angeles | Government | Building owner | Los Angeles, California | — |
| City of Los Angeles | Government | Landowner | Los Angeles, California | 5,281 parcels, about 19,350 acres |
| City of Los Angeles (LAWA) | Government | Landowner | Palmdale, California | 118 parcels, about 1,130 acres |
| City of Los Angeles (Los Angeles World Airports) | Government | Building owner | Palmdale, California | terminal parcel about 126 acres; 1,005,124 sq ft of buildings on the roll |
| City of Lubbock | Government | Building owner | Lubbock, Texas | — |
| City of Lubbock (incl. Lubbock Power & Light) | Government | Landowner | Lubbock, Texas | 895 accounts, about 7,100 acres |
| City of Luxembourg (Ville de Luxembourg) | Government | Landowner | Luxembourg City, Luxembourg | 1,227 rental properties managed (613 social flats, 78 rooms, 41 affordable, 70 service flats, 2 emergency shelters, 39 premises for associations, 10 shops), 2022 |
| City of Madison | Government | Building owner | Madison, Wisconsin | — |
| City of Madison | Government | Landowner | Madison, Wisconsin | 1,161 parcels, about 6,549 acres |
| City of Manchester | Government | Building owner | Manchester, New Hampshire | 256,041 sq ft (roll) |
| City of Manchester (Manchester Airport Authority) | Government | Building owner | Manchester, New Hampshire | — |
| City of Manila (city government housing) | Government | Homebuilder | Manila (City of Manila), Philippines | Tondominium 1 and 2 — 14 storeys, 42 m² two-bedroom units |
| City of Manila (City Government of Manila) | Government | Building owner | Manila (City of Manila), Philippines | — |
| City of Manila (City Government of Manila) | Government | Landowner | Manila (City of Manila), Philippines | City Hall; Rizal Memorial Sports Complex; 7 ha Harrison Plaza lot; partner in the 318 ha Manila Waterfront City reclamation |
| City of Manila (City Government of Manila); operated by the Philippine Sports Commission | Government | Building owner | Manila (City of Manila), Philippines | — |
| City of Manila (land); SM Prime Holdings holds the redevelopment contract | Government | Building owner | Manila (City of Manila), Philippines | 7 ha lot (Wikipedia); new mall planned at 200,000 m²+ |
| City of Markham — all builders | Government | Homebuilder | Markham, Ontario | 2,034 in 2024 |
| City of McAllen | Government | Building owner | McAllen, Texas | about 353 acres (one GIS polygon) |
| City of McAllen | Government | Landowner | McAllen, Texas | 517 accounts, about 3,240 acres |
| City of Medicine Hat | Government | Building owner | Medicine Hat, Alberta | — |
| City of Medicine Hat | Government | Landowner | Medicine Hat, Alberta | $1,509,289,000 of net tangible capital assets; almost 2,100 wells abandoned, 56 remaining, 2 oil wells in service |
| City of Memphis | Government | Building owner | Memphis, Tennessee | 46.93 acres (Assessor) |
| City of Memphis | Government | Landowner | Memphis, Tennessee | 1,737 parcels, about 8,578 acres |
| City of Memphis and Shelby County (jointly) | Government | Landowner | Memphis, Tennessee | 511 parcels, about 7,877 acres |
| City of Merritt | Government | Building owner | Merritt, British Columbia | 22 project-affected properties |
| City of Merritt | Government | Landowner | Merritt, British Columbia | $7,662,166 of land at cost; plus 22 floodplain properties being acquired |
| City of Merritt (selling) | Government | Building owner | Merritt, British Columbia | — |
| City of Mesa | Government | Building owner | Mesa, Arizona | 206,834 sq ft of improvement components, built 2013–2014, on 19.0 acres (Commercial Master) |
| City of Mesa | Government | Landowner | Mesa, Arizona | 1,147 parcels, 4,006 acres, $3.37B |
| City of Mesquite | Government | Building owner | Mesquite, Texas | 144,858 sq ft: 'Mesquite Police and City Hall' 90,000 sq ft (2007, 4 storeys) and a 54,858 sq ft police building (2010) |
| City of Mesquite | Government | Landowner | Mesquite, Texas | 348 accounts, $228.6M; about 2,584 acres |
| City of Miami Beach | Government | Building owner | Miami Beach, Florida | 2,184,377 sq ft building area on the parcel (roll) |
| City of Miami Beach | Government | Landowner | Miami Beach, Florida | 388 parcels, 727.7 acres, $1,592.0M |
| City of Michigan City | Government | Building owner | Michigan City, Indiana | — |
| City of Michigan City (incl. Board of Aviation Commissioners, Redevelopment Authority and Commission, Sanitary District, Port Authority, Cemetery Regents) | Government | Landowner | Michigan City, Indiana | 670 parcels, about 1,034 acres stated |
| City of Midland | Government | Building owner | Midland, Texas | 1,600 acres |
| City of Midland | Government | Landowner | Midland, Texas | 499 accounts, 6,623 acres, $220.1M |
| City of Milpitas | Government | Building owner | Milpitas, California | — |
| City of Milpitas | Government | Landowner | Milpitas, California | $97.4M of land on the books (governmental activities, 30 Jun 2025); 33+ parks; 308 miles of streets |
| City of Milpitas Housing Authority | Government | Landowner | Milpitas, California | $1.8M property held for resale |
| City of Milwaukee | Government | Landowner | Milwaukee, Wisconsin | 4,058 parcels, $706.5M |
| City of Minneapolis | Government | Building owner | Minneapolis, Minnesota | 504,738 sq ft above ground (City Assessor) |
| City of Minneapolis | Government | Landowner | Minneapolis, Minnesota | 1,747 parcels, $925.1M; 553 acres |
| City of Minot | Government | Building owner | Minot, North Dakota | — |
| City of Minot | Government | Landowner | Minot, North Dakota | 675 parcels / 999 acres |
| City of Minsk — communal property (коммунальная собственность г. Минска) | Government | Commercial landlord | Minsk, Belarus | 10.22 million m² of buildings and premises; 0.99 million m² leased (1 Jan 2021) |
| City of Minsk (Minsk City Executive Committee) | Government | Building owner | Minsk, Belarus | — |
| City of Mission | Government | Building owner | Mission, British Columbia | about 1,170 ha of 10,900 ha |
| City of Mission | Government | Landowner | Mission, British Columbia | about 1,171 ha of forest freehold plus 581.3 ha of municipal parcels and park |
| City of Mission (as regulator and land owner) | Government | Homebuilder | Mission, British Columbia | 545 units and 128 lots created in 2024 |
| City of Mississauga — all builders | Government | Homebuilder | Mississauga, Ontario | 3,496 in 2024 |
| City of Missoula | Government | Building owner | Missoula, Montana | — |
| City of Missoula | Government | Landowner | Missoula, Montana | 366 rows; 4,184 acres; $501.5M ($403.3M of it land) |
| City of Mobile | Government | Building owner | Mobile, Alabama | — |
| City of Mobile | Government | Landowner | Mobile, Alabama | 1,171 parcels, about 4,032 acres |
| City of Modesto | Government | Building owner | Modesto, California | about 282 acres on the main parcel (County GIS polygon); 2 runways, 119 hangars |
| City of Modesto (incl. former Redevelopment Agency) | Government | Landowner | Modesto, California | 671 parcels, about 6,845 acres (County GIS polygons); parks 1,245 acres + regional parks 641 acres |
| City of Moncton | Government | Building owner | Moncton, New Brunswick | 10,000 seats, of which 8,800 fixed arena seats |
| City of Montgomery | Government | Building owner | Montgomery, Alabama | 8.68 acres (parcel) |
| City of Montgomery | Government | Landowner | Montgomery, Alabama | 506 parcels, 2,463 acres, $197.2M |
| City of Moreno Valley (incl. Moreno Valley Utility) | Government | Landowner | Moreno Valley, California | 551 maintained park acres, 36 parks; land at cost $310.6M |
| City of Moscow — Moscow Fund for Renovation of Residential Development (Фонд реновации) | Government | Landowner | Moscow, Russia | 3,654,299 m² of housing under construction — 18.86% of all Moscow residential construction, rank 1 (ERZ.RF, latest monthly ranking, Oct 2026) |
| City of Moscow (Government of Moscow) | Government | Building owner | Moscow, Russia | 150+ ha complex; stadium 81,000 seats |
| City of Moscow (Government of Moscow) | Government | Landowner | Moscow, Russia | Luzhniki Olympic Complex, 150+ ha (owner per Wikipedia); a further 120 ha allotted to Moscow State University from 2003 |
| City of Murfreesboro | Government | Building owner | Murfreesboro, Tennessee | — |
| City of Murfreesboro | Government | Landowner | Murfreesboro, Tennessee | 285 parcels, 3,178.4 acres, $491.7M appraised (313 parcels, 3,513.7 acres county-wide) |
| City of Nanaimo | Government | Building owner | Nanaimo, British Columbia | — |
| City of Nanaimo | Government | Landowner | Nanaimo, British Columbia | 1,477 parcels, 1,278.8 ha — 16.1% of the titled surface area — plus $130.9M of land at cost |
| City of Nanaimo | Government | Commercial landlord | Nanaimo, British Columbia | $116,964,543 of buildings, net book value |
| City of Napa | Government | Landowner | Napa, California | Land at cost $38.7M ($33.4M governmental, $5.3M business-type) |
| City of Naperville | Government | Building owner | Naperville, Illinois | — |
| City of Naperville | Government | Landowner | Naperville, Illinois | 150 parcels, 457.4 acres |
| City of Naples | Government | Building owner | Naples, Florida | 6.9 acres (roll); two adjoining City parcels 1.7 and 1.6 acres |
| City of Naples | Government | Landowner | Naples, Florida | 144 parcels, 947 acres, $937.8M |
| City of Naples (land, per the roll); owned and operated by the Naples Airport Authority per Wikipedia | Government | Building owner | Naples, Florida | 592.6 acres on the main parcel; 682,218 sq ft building area (roll). Wikipedia: 732 acres |
| City of Naples total | Private company | Homebuilder | Naples, Florida | 392 homes, 196 condo units |
| City of Nashua | Government | Building owner | Nashua, New Hampshire | — |
| City of Nashua | Government | Landowner | Nashua, New Hampshire | 400 parcels, $699.8M |
| City of Nashua (run by the Nashua Airport Authority) | Government | Building owner | Nashua, New Hampshire | — |
| City of Nelson | Government | Building owner | Nelson, British Columbia | — |
| City of Nelson | Government | Landowner | Nelson, British Columbia | 45.0 ha across 251 parcels inside the city (6.7% of titled area), plus $59.2M of electric utility |
| City of Nelson | Government | Commercial landlord | Nelson, British Columbia | 251 parcels, 45.0 ha, plus the theatres, arena buildings and museum |
| City of Nelson (Nelson Hydro) | Government | Building owner | Nelson, British Columbia | — |
| City of New Orleans | Government | Landowner | New Orleans, Louisiana | 966 bills, about 2,010 acres |
| City of New Orleans (base parcel); Two Canal Owner LLC (hotel and unsold units); condominium units individually owned | Government | Building owner | New Orleans, Louisiana | 217,098 sq ft City-held base parcel (roll) |
| City of New Orleans (land); Harrah's New Orleans LLC, a VICI Properties subsidiary (improvements) | Government | Building owner | New Orleans, Louisiana | 305,617 sq ft of land under the casino (roll) |
| City of New Westminster | Government | Building owner | New Westminster, British Columbia | a civic facility beneath a nine-storey office tower |
| City of New Westminster | Government | Landowner | New Westminster, British Columbia | $219,732,123 of land at cost; $951,546,636 of tangible capital assets |
| City of New Westminster | Government | Commercial landlord | New Westminster, British Columbia | $219,732,123 of land at cost; $308,207,997 of buildings at cost |
| City of New Westminster | Government | Homebuilder | New Westminster, British Columbia | $2,256,776 Affordable Housing reserve; $8,267,974 Community Amenity reserve |
| City of New York | Government | Landowner | Yonkers, New York | 17 parcels, $637.4M, 267 acres |
| City of New York (fee); Acadia Realty Trust Fund II (ground lessee, 76.0%) | Government | Building owner | Brooklyn, New York | 531,982 sq ft GLA (Acadia 10-K) |
| City of New York (NYC Department of Small Business Services) | Government | Building owner | Brooklyn, New York | 7,058,736 sq ft on the main lot (PLUTO), on 6,429,961 sq ft of land |
| City of Newark | Government | Building owner | Newark, New Jersey | — |
| City of Newark | Government | Landowner | Newark, New Jersey | 1,420 parcels, $1.52B |
| City of Newport News - Waterworks | Government | Landowner | Newport News, Virginia | 23 parcels, $219.0M; about 2,456 acres |
| City of Newport News (general government) | Government | Landowner | Newport News, Virginia | 737 parcels, $699.6M; about 2,325 acres |
| City of Norfolk | Government | Landowner | Chesapeake, Virginia | 18 parcels, about 880 acres |
| City of Norfolk | Government | Building owner | Norfolk, Virginia | 906,549 sq ft (Assessor, main parcel) |
| City of Norfolk | Government | Landowner | Norfolk, Virginia | 1,494 parcels, $3.23B; about 3,560 acres |
| City of North Bend | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| City of North Bend | Government | Landowner | North Bend-Coos Bay, Oregon | 78 accounts, 161.8 acres, $24.8M |
| City of North Charleston | Government | Building owner | North Charleston, South Carolina | — |
| City of North Charleston | Government | Landowner | North Charleston, South Carolina | 318 parcels, 1,335 acres |
| City of Oakland | Government | Landowner | Oakland, California | undivided 50% of the 112-acre Coliseum Complex |
| City of Oakland (undivided 50%) and County of Alameda (undivided 50%) | Government | Building owner | Oakland, California | about 112 acres (9-acre Arena Parcel + 103-acre Stadium Parcel) |
| City of Ocala | Government | Building owner | Ocala, Florida | 973.5 acres on the main roll parcel; 1,532 acres per Wikipedia |
| City of Ocala | Government | Landowner | Ocala, Florida | 570 parcels, 3,325 acres, $248.7M |
| City of Oceanside | Government | Building owner | Carlsbad-Oceanside, California | — |
| City of Oceanside | Government | Landowner | Carlsbad-Oceanside, California | 297 parcels |
| City of Oklahoma City | Government | Building owner | Oklahoma City, Oklahoma | — |
| City of Oklahoma City | Government | Landowner | Oklahoma City, Oklahoma | 2,120 accounts, about 17,600 acres |
| City of Omaha | Government | Building owner | Omaha, Nebraska | 546,604 sq ft building area (2026 roll) |
| City of Omaha | Government | Landowner | Omaha, Nebraska | 1,755 parcels, about 7,956 keyed acres |
| City of Ontario | Government | Building owner | Ontario, California | 225,000 sq ft; 10,832 seats (basketball) |
| City of Ontario | Government | Landowner | Ontario, California | Land at cost $354.8M; $175.2M held for resale |
| City of Orlando | Government | Building owner | Orlando, Florida | 334,546 sq ft building area; 2.99 acres (roll) |
| City of Orlando (general government) | Government | Landowner | Orlando, Florida | 1,216 parcels, about 4,520 acres |
| City of Orlando (operated by the Greater Orlando Aviation Authority) | Government | Building owner | Orlando, Florida | 10.4M sq ft building area; 10,180 acres (roll, main parcel) |
| City of Orlando / Greater Orlando Aviation Authority | Government | Landowner | Orlando, Florida | 457 parcels, about 12,240 acres |
| City of Oslo — Boligbygg Oslo KF | Government | Landowner | Oslo, Norway | Nearly 12,000 homes; one million m2 of housing |
| City of Oslo — Eiendoms- og byfornyelsesetaten (Agency for Real Estate and Urban Renewal) | Government | Landowner | Oslo, Norway | 5,624 properties; c. 186.3 km2 calculated parcel area in Oslo (Oct 2026) |
| City of Oslo — Oslo Havn KF (Port of Oslo) | Government | Landowner | Oslo, Norway | 79 properties; c. 0.93 km2 parcel area |
| City of Oslo — Oslobygg KF | Government | Landowner | Oslo, Norway | 795 properties; c. 5.1 km2 parcel area; about 1,800 buildings |
| City of Oslo (Oslo kommune) | Government | Building owner | Oslo, Norway | 12,274.9 m2 parcel (calculated area) |
| City of Ottawa | Government | Building owner | Stittsville, Ontario | — |
| City of Ottawa | Government | Commercial landlord | Stittsville, Ontario | 11 buildings |
| City of Ottawa — all builders | Government | Homebuilder | Gloucester, Ontario | 7,871 in 2024 |
| City of Ottawa — all builders | Government | Homebuilder | Ottawa, Ontario | 7,871 in 2024 |
| City of Ottawa — all builders | Government | Homebuilder | Stittsville, Ontario | 7,871 in 2024 |
| City of Overland Park | Government | Building owner | Overland Park, Kansas | 26-acre site (Wikipedia) |
| City of Overland Park | Government | Landowner | Overland Park, Kansas | More than 1,800 acres of park land and open space in 84 parks; the 300-acre Arboretum; the convention centre |
| City of Paducah | Government | Building owner | Paducah, Kentucky | — |
| City of Paducah | Government | Landowner | Paducah, Kentucky | 218 parcels, ~866 acres |
| City of Palm Desert | Government | Building owner | Palm Desert, California | — |
| City of Palm Desert (and agencies mailing to City Hall) | Government | Landowner | Palm Desert, California | 354 parcels, 1,393 acres |
| City of Palmdale | Government | Building owner | Palmdale, California | 616 acres |
| City of Palmdale | Government | Landowner | Palmdale, California | about 704 parcels, about 2,200 acres; land at cost $151.2M |
| City of Palo Alto | Government | Building owner | Palo Alto, California | — |
| City of Palo Alto | Government | Landowner | Palo Alto, California | 4,018 acres open space, 175 acres parks, 181-acre golf course, 37 parks (FY2025) |
| City of Parksville | Government | Building owner | Parksville, British Columbia | — |
| City of Parksville | Government | Landowner | Parksville, British Columbia | $60,561,363 of land at cost |
| City of Parksville | Government | Commercial landlord | Parksville, British Columbia | $60,561,363 of land at cost; the Community Park and the Civic and Technology Centre |
| City of Pensacola | Government | Building owner | Pensacola, Florida | 1,269.99-acre main parcel, 658,031 sq ft building area (roll); 'more than 1,400 acres' (airport) |
| City of Pensacola | Government | Landowner | Pensacola, Florida | 649 parcels, 2,514 acres, $376.3M |
| City of Penticton | Government | Building owner | Penticton, British Columbia | — |
| City of Penticton | Government | Landowner | Penticton, British Columbia | $57,148,557 of land at cost; 150 ha across 10 large parcels |
| City of Penticton | Government | Commercial landlord | Penticton, British Columbia | $57.1M of land at cost; 116 leases and licences to use across 23 sites |
| City of Penticton (land, and the building on expiry of the lease) | Government | Building owner | Penticton, British Columbia | — |
| City of Penticton (land, and the clubhouse on expiry of the lease) | Government | Building owner | Penticton, British Columbia | — |
| City of Penticton (land); Gateway Casinos & Entertainment Limited built and occupies the building | Government | Building owner | Penticton, British Columbia | — |
| City of Penticton (the permit record, not a builder) | Government | Homebuilder | Penticton, British Columbia | 469 units started in 2025 |
| City of Philadelphia | Government | Landowner | Philadelphia, Pennsylvania | 4,847 parcels, $7.18B |
| City of Phoenix | Government | Building owner | Phoenix, Arizona | 965,508 sq ft rentable (Hines, 2007); 528,000 + 476,873 sq ft in 26- and 27-storey improvements (Commercial Master) |
| City of Phoenix | Government | Landowner | Phoenix, Arizona | 4,687 parcels, 52,621 acres |
| City of Plano | Government | Building owner | Plano, Texas | 89,869 sq ft (CCAD main area) |
| City of Plano | Government | Landowner | Plano, Texas | 471 accounts, about 4,232 acres (Collin) + 17 accounts, about 241 acres (Denton) |
| City of Pleasanton | Government | Building owner | Pleasanton, California | — |
| City of Pleasanton (incl. Housing Authority of the City of Pleasanton) | Government | Landowner | Pleasanton, California | 451 acres of parks maintained; land carried at $263.6M |
| City of Port Alberni | Government | Building owner | Port Alberni, British Columbia | 43 acres plus adjacent parking; 53.902 acres in the five-title sale |
| City of Port Alberni | Government | Landowner | Port Alberni, British Columbia | 43 acres of waterfront at 3500 Harbour Road |
| City of Port Alberni | Government | Commercial landlord | Port Alberni, British Columbia | 43 acres of waterfront plus the Clutesi Haven Marina infrastructure |
| City of Port Coquitlam | Government | Building owner | Coquitlam and Port Coquitlam, British Columbia | — |
| City of Port Coquitlam | Government | Landowner | Coquitlam and Port Coquitlam, British Columbia | $276,643,454 of land at cost |
| City of Port Moody | Government | Building owner | Port Moody, British Columbia | 32,710 sq ft (0.75 acres, 0.3 ha) |
| City of Port Moody | Government | Landowner | Port Moody, British Columbia | $469,093,841 of land at cost |
| City of Port St. Lucie | Government | Building owner | Port St. Lucie, Florida | 108,664 sq ft (event center) and 241,644 sq ft (garage parcel), roll |
| City of Port St. Lucie | Government | Landowner | Port St. Lucie, Florida | 2,265 parcels, 10,921 acres |
| City of Port St. Lucie (land; ground lessor) | Government | Building owner | Port St. Lucie, Florida | 85,066 sq ft; 8.7 acres (roll) |
| City of Portland | Government | Building owner | Portland, Oregon | — |
| City of Portland | Government | Landowner | Portland, Oregon | 3,078 lots, 7,631 acres |
| City of Powell River | Government | Building owner | Powell River, British Columbia | — |
| City of Powell River | Government | Landowner | Powell River, British Columbia | 514.8 ha of municipal parcels and park; $17,326,858 of land at cost |
| City of Prague (Hlavní město Praha) — managed by Technická správa komunikací hl. m. Prahy, a.s. | Government | Building owner | Prague, Czech Republic | — |
| City of Prague (Hlavní město Praha) — the listed station building and adjoining plots bought from České dráhy | Government | Building owner | Prague, Czech Republic | — |
| City of Prague (Hlavní město Praha) and its city districts | Government | Landowner | Prague, Czech Republic | Charles Bridge and Prague's roads and bridges (through TSK); bought Žižkov freight station from ČD for c. CZK 1.43bn (2024) |
| City of Prince George | Government | Building owner | Prince George, British Columbia | — |
| City of Prince George | Government | Landowner | Prince George, British Columbia | 2,038.6 ha across 1,249 parcels — 6.4% of the titled surface area — and $111,183,000 of land |
| City of Prince Rupert | Government | Building owner | Prince Rupert, British Columbia | — |
| City of Prince Rupert | Government | Landowner | Prince Rupert, British Columbia | 589.1 ha of municipal parcels and park; $36,737,788 of land at cost |
| City of Prince Rupert (as land supplier) | Government | Homebuilder | Prince Rupert, British Columbia | land for 200 housing units since 2019 |
| City of Prince Rupert and Prince Rupert Legacy Inc. | Government | Commercial landlord | Prince Rupert, British Columbia | Watson Island; $36.7M of land at cost; ~$5M a year of site revenue |
| City of Providence | Government | Landowner | Providence, Rhode Island | 308 parcels, $702.2M |
| City of Raleigh | Government | Building owner | Raleigh, North Carolina | — |
| City of Raleigh | Government | Landowner | Raleigh, North Carolina | 1,068 parcels, about 6,775 acres, $2.62B |
| City of Regina | Government | Building owner | Regina, Saskatchewan | — |
| City of Regina | Government | Commercial landlord | Regina, Saskatchewan | $127,322,284 of permitted construction on 95 permits |
| City of Reno | Government | Landowner | Reno-Sparks, Nevada | 498 parcels, about 3,366 acres, $332.6M taxable |
| City of Richland | Government | Building owner | Pasco-Richland-Kennewick, WA | — |
| City of Richland | Government | Landowner | Pasco-Richland-Kennewick, WA | 357 parcels, 4,694 acres, $241.5M appraised (Richland areas) |
| City of Richmond | Government | Landowner | Richmond, Virginia | 908 parcels, $1.33B (2.4%), 4,343 acres |
| City of Riverside | Government | Building owner | Riverside, California | 1,646 seats |
| City of Riverside (incl. Riverside Public Utilities) | Government | Landowner | Riverside, California | 3,027.6 acres of parks; land at cost $485.6M |
| City of Roanoke | Government | Building owner | Roanoke, Virginia | — |
| City of Roanoke | Government | Landowner | Roanoke, Virginia | 799 parcels, 2,705.9 acres, $793.7M |
| City of Roanoke Redevelopment and Housing Authority | Government | Landowner | Roanoke, Virginia | 194 parcels, 137.3 acres, $79.8M |
| City of Rochester | Government | Building owner | Rochester, New York | — |
| City of Rochester | Government | Landowner | Rochester, New York | 3,041 parcels, 3,680 acres, $465.1M |
| City of Rockford | Government | Building owner | Rockford, Illinois | — |
| City of Rockford | Government | Landowner | Rockford, Illinois | 317 parcels, about 719 acres in the city (325 county-wide) |
| City of Round Rock | Government | Building owner | Round Rock, Texas | — |
| City of Round Rock | Government | Landowner | Round Rock, Texas | 2,328 park acres, 61 parks (2025) |
| City of Sacramento | Government | Building owner | Sacramento, California | 245,678 sq ft lot (parcel layer); 17,500-seat arena |
| City of Sacramento | Government | Landowner | Sacramento, California | 237 parks, 3,396 acres (excl. golf); 6 golf courses; 14 public garages and lots; 475 marina slips |
| City of Saint Paul (incl. Parks and Recreation, Public Works, Library, Board of Water Commissioners) | Government | Landowner | St. Paul, Minnesota | 592 parcels, $1.03B, about 3,160 acres |
| City of Salem | Government | Building owner | Salem, Oregon | — |
| City of Salem (incl. Urban Renewal Agency) | Government | Landowner | Salem, Oregon | 654 City-class records, about 2,989 acres (13.5%); $749M exempt value |
| City of Salinas | Government | Building owner | Salinas, California | 605 acres |
| City of Salinas (incl. former Redevelopment Agency) | Government | Landowner | Salinas, California | 286 parcels, 270 inside city limits, about 1,195 GIS acres; land at cost $41.6M |
| City of San Antonio | Government | Building owner | San Antonio, Texas | — |
| City of San Antonio | Government | Landowner | San Antonio, Texas | 3,811 accounts, 28,805 acres |
| City of San Bernardino | Government | Building owner | San Bernardino, California | 43 acres |
| City of San Bernardino | Government | Landowner | San Bernardino, California | 36 parks, 552 acres; land at cost $130.2M; ~139 properties held for resale ($68.6M) |
| City of San Diego | Government | Building owner | San Diego, California | — |
| City of San Diego | Government | Landowner | San Diego, California | 5,170 parcels |
| City of San José | Government | Building owner | San Jose, California | — |
| City of San José | Government | Landowner | San Jose, California | Airport 1,124 acres; 340 park sites, 3,410 acres |
| City of Santa Ana | Government | Building owner | Santa Ana, California | approx. 16,580 sq ft of leasable commercial space (City) |
| City of Santa Ana | Government | Landowner | Santa Ana, California | Land $40.4M at cost; right-of-way $498.5M; capital assets $1,470.0M net (30 Jun 2025) |
| City of Santa Barbara | Government | Building owner | Santa Barbara, California | — |
| City of Santa Barbara | Government | Landowner | Santa Barbara, California | 320 parcels; 2,024 acres (312 matched) |
| City of Santa Barbara (land); Paseo Propco, LLC (buildings), being acquired by Yardi Systems | Government | Building owner | Santa Barbara, California | — |
| City of Santa Clarita | Government | Building owner | Santa Clarita, California | — |
| City of Santa Clarita | Government | Landowner | Santa Clarita, California | 494 parcels |
| City of Santa Monica | Government | Building owner | Santa Monica, California | — |
| City of Santa Monica | Government | Landowner | Santa Monica, California | 358 parcels, about 584 acres |
| City of Santa Rosa | Government | Building owner | Santa Rosa, California | — |
| City of Santa Rosa | Government | Landowner | Santa Rosa, California | 80 park polygons, about 661 acres (managing agency) |
| City of Sarasota | Government | Building owner | Sarasota, Florida | 44,442 sq ft (roll) |
| City of Sarasota | Government | Landowner | Sarasota, Florida | 179 parcels, 941 acres, $918.3M |
| City of Sault Ste. Marie | Government | Landowner | Sault Ste. Marie, Ontario | $2.1 million owed to it in Station Mall property taxes |
| City of Scottsdale | Government | Building owner | Scottsdale, Arizona | 277 acres on the main parcel (roll) |
| City of Scottsdale | Government | Landowner | Scottsdale, Arizona | 1,074 parcels, 30,847 acres, $4.14B |
| City of Seattle | Government | Landowner | Seattle, Washington | 2,335 parcels, 5,957 acres |
| City of Seattle (Seattle Center) | Government | Building owner | Seattle, Washington | 800,000 sq ft gross (Assessor) |
| City of Shreveport | Government | Building owner | Shreveport, Louisiana | — |
| City of Shreveport | Government | Landowner | Shreveport, Louisiana | 1,539 parcels, about 16,350 acres, $78.5M assessed |
| City of Sioux Falls | Government | Building owner | Sioux Falls, South Dakota | 2.61 acres (parcel) |
| City of Sioux Falls | Government | Landowner | Sioux Falls, South Dakota | 1,019 parcels, about 6,480 acres |
| City of Southaven | Government | Building owner | Southaven, Mississippi | — |
| City of Southaven | Government | Landowner | Southaven, Mississippi | 125 parcels, 920.6 acres |
| City of Sparks | Government | Landowner | Reno-Sparks, Nevada | 169 parcels, about 1,003 acres, $149.3M taxable |
| City of Spokane | Government | Building owner | Spokane, Washington | — |
| City of Spokane | Government | Landowner | Spokane, Washington | land carried at $861.4M (31 Dec 2024) |
| City of Spokane and Spokane County (jointly) | Government | Building owner | Spokane, Washington | — |
| City of Springfield | Government | Landowner | Springfield, Illinois | 1,539 Springfield-addressed parcels, at least 5,699 acres |
| City of Springfield | Government | Building owner | Springfield, Massachusetts | 100,000 sq ft (Hall of Fame unit, roll) |
| City of Springfield | Government | Landowner | Springfield, Massachusetts | 981 records, $1.90B, about 3,126 acres |
| City of Springfield | Government | Building owner | Springfield, Missouri | — |
| City of Springfield | Government | Landowner | Springfield, Missouri | 657 parcels, about 5,698 acres in Springfield; 739 parcels, about 8,518 acres county-wide |
| City of St. Augustine | Government | Building owner | St. Augustine, Florida | 327,869 sq ft building area (roll); 1,200 cars (City) |
| City of St. Augustine | Government | Landowner | St. Augustine, Florida | 183 parcels, 838 acres, $142.2M |
| City of St. Augustine (as trustee) | Government | Building owner | St. Augustine, Florida | 145,361 sq ft building area (roll) |
| City of St. Catharines | Government | Building owner | St. Catharines, Ontario | 5,300 seats |
| City of St. Catharines | Government | Landowner | St. Catharines, Ontario | Meridian Centre, the FirstOntario Performing Arts Centre, the Carlisle Street Parking Garage and an unpublished surplus-land portfolio |
| City of St. Catharines / St. Catharines Municipal Development Corporation | Government | Commercial landlord | St. Catharines, Ontario | the municipal real estate portfolio; no inventory published |
| City of St. Louis | Government | Building owner | St. Louis, Missouri | — |
| City of St. Louis | Government | Landowner | St. Louis, Missouri | 1,164 parcels, at least 1,967 acres, $70.5M |
| City of St. Petersburg | Government | Building owner | St. Petersburg, Florida | 16,307 sq ft building area; 209.1 acres incl. water (roll) |
| City of St. Petersburg | Government | Landowner | St. Petersburg, Florida | 802 parcels, 10,177 acres, $1.50B |
| City of St. Thomas | Government | Building owner | St. Thomas, Ontario | 1,500 acres |
| City of St. Thomas | Government | Landowner | St. Thomas, Ontario | 1,500-acre Yarmouth Yards industrial park |
| City of St. Thomas | Government | Commercial landlord | St. Thomas, Ontario | 1,500 acres of serviced industrial land |
| City of Stockholm (Stockholms stad) | Government | Building owner | Stockholm, Sweden | — |
| City of Stockton | Government | Building owner | Stockton, California | about 220,000 sq ft; about 10,000 seats |
| City of Stockton | Government | Landowner | Stockton, California | 625 park acres; 371 golf-course acres; land at cost $53.4M |
| City of Stratford | Government | Building owner | Stratford, Ontario | 18 acres with a 160,000 sq ft superstructure |
| City of Stratford | Government | Landowner | Stratford, Ontario | 18-acre Grand Trunk / Cooper Site plus the municipal estate |
| City of Stratford | Government | Commercial landlord | Stratford, Ontario | 18 acres / 160,000 sq ft at the Grand Trunk site |
| City of Surrey | Government | Building owner | Surrey, British Columbia | — |
| City of Surrey, and the Greater Vancouver Regional District | Government | Landowner | Langley, British Columbia | $31,196 and $7,488 of Township of Langley tax foregone in 2025 |
| City of Swift Current | Government | Building owner | Swift Current, Saskatchewan | — |
| City of Swift Current | Government | Landowner | Swift Current, Saskatchewan | six named buildings and the West Landfill |
| City of Swift Current | Government | Commercial landlord | Swift Current, Saskatchewan | six named civic buildings plus a landfill expansion |
| City of Syracuse (incl. school buildings and tax-deed holdings) | Government | Landowner | Syracuse, New York | 673 parcels, $452.4M |
| City of Tacoma | Government | Building owner | Tacoma, Washington | — |
| City of Tacoma (general government) | Government | Landowner | Tacoma, Washington | 561 parcels, 984 acres, $584.0M |
| City of Tallahassee | Government | Building owner | Tallahassee, Florida | 585,576 sq ft building area on the roll (37 buildings) |
| City of Tallahassee | Government | Landowner | Tallahassee, Florida | 955 parcels, 11,886 acres, $449.5M |
| City of Tallinn | Government | Building owner | Tallinn, Estonia | — |
| City of Tampa | Government | Landowner | Tampa, Florida | 1,268 parcels, 5,256 acres |
| City of Tbilisi (Tbilisi Municipality) — Property Management Agency | Government | Landowner | Tbilisi, Georgia | Asset sales ('decrease in non-financial assets'): GEL 108.8 million actual 2024; GEL 85.0 million planned 2025; GEL 70.0 million planned 2026 |
| City of Tempe | Government | Building owner | Tempe, Arizona | 39.0 acres (roll); 285,000 sq ft of components |
| City of Tempe | Government | Landowner | Tempe, Arizona | 1,253 parcels, 2,267 acres, $3.79B |
| City of Tempe (title to 23 of 25 parcels); Vestar-CPT Tempe Marketplace LLC | Government | Building owner | Tempe, Arizona | 25 parcels, about 120 acres (roll) |
| City of Tempe (title); Cousins Properties holds a 90% interest in the building | Government | Building owner | Tempe, Arizona | 288,000 sq ft rentable (Cousins 10-K); roll components 1,862,347 sq ft incl. parking, 18 storeys, built 2022 |
| City of Terrace | Government | Building owner | Terrace, British Columbia | — |
| City of Terrace | Government | Landowner | Terrace, British Columbia | George Little House, 4511 Keith Ave, 3226 Kalum St, Ferry Island, two cemeteries, vacant municipal land |
| City of Thunder Bay | Government | Building owner | Thunder Bay, Ontario | — |
| City of Thunder Bay | Government | Landowner | Thunder Bay, Ontario | Victoriaville Centre (demolished 2025), city hall, parkades |
| City of Toledo | Government | Building owner | Toledo, Ohio | — |
| City of Toledo | Government | Landowner | Toledo, Ohio | 4,548 parcels, 2,848 stated acres, $322.4M |
| City of Toronto | Government | Building owner | North York, Ontario | 28,198 + 16,536 + 15,610 sq m |
| City of Tucson | Government | Landowner | Tucson, Arizona | 2,224 parcels, 14,966 acres |
| City of Tulsa | Government | Building owner | Tulsa, Oklahoma | 565,000 sq ft (county roll), 17,500 seats |
| City of Tulsa | Government | Landowner | Tulsa, Oklahoma | 5,350 accounts, about 15,300 acres, $887.5M market value |
| City of Tyler | Government | Building owner | Tyler, Texas | — |
| City of Tyler | Government | Landowner | Tyler, Texas | Land at cost $30.7M (governmental $18.6M, business-type $12.1M); 1,213.6 acres of parks |
| City of Vancouver | Government | Building owner | Vancouver, Washington | — |
| City of Vancouver | Government | Landowner | Vancouver, Washington | 703 taxlots, 2,302 acres, $742.1M |
| City of Vernon | Government | Building owner | Vernon, British Columbia | — |
| City of Vernon | Government | Landowner | Vernon, British Columbia | 382.3 ha across 354 parcels — 4.8% of the city |
| City of Vernon | Government | Commercial landlord | Vernon, British Columbia | 382.3 ha across 354 parcels; $772.7M net investment in tangible capital assets |
| City of Victoria | Government | Building owner | Victoria, British Columbia | — |
| City of Victorville | Government | Building owner | Victorville, California | just over nine acres |
| City of Victorville | Government | Landowner | Victorville, California | land $84.0M at cost; 210 park acres; ~9-acre police site |
| City of Vienna — Wiener Wohnen (Gemeindebau NEU programme) | Government | Homebuilder | Vienna, Austria | over 5,700 new council flats launched; 27 blocks started, 18 completed; over 1,000 under construction (July 2026) |
| City of Vienna — Wiener Wohnen (Unternehmung Stadt Wien – Wiener Wohnen) | Government | Landowner | Vienna, Austria | about 220,000 council flats, 5,129 commercial units, over 47,000 garage and parking spaces |
| City of Virginia Beach | Government | Building owner | Virginia Beach, Virginia | — |
| City of Virginia Beach | Government | Landowner | Virginia Beach, Virginia | 2,251 exempt parcels, $4.75B; City Property layer 2,240 parcels, 14,705 acres |
| City of Virginia Beach (The Dome); other Atlantic Park units not established | Government | Building owner | Virginia Beach, Virginia | — |
| City of Visalia | Government | Building owner | Visalia, California | — |
| City of Visalia | Government | Landowner | Visalia, California | Airport parcel 081-090-016: 172 acres, $7.0M; plus the Convention Center |
| City of Waco | Government | Building owner | Waco, Texas | — |
| City of Waco | Government | Landowner | Waco, Texas | 1,782 acres of parks in 69 parks (FY2025); airport 1,152 acres on two accounts |
| City of Walnut Creek | Government | Building owner | Walnut Creek, California | 3,024 acres across the four areas as Wikipedia states them (1,420 + 1,226 + 201 + 177) |
| City of Walnut Creek | Government | Landowner | Walnut Creek, California | Open Space 3,024 acres in four areas (Wikipedia); Heather Farm Park 102 acres |
| City of Warren (incl. DDA, TIFA and Planning) | Government | Landowner | Warren, Michigan | 684 parcels, about 580 acres |
| City of Warren Downtown Development Authority | Government | Building owner | Warren, Michigan | — |
| City of Welland | Government | Building owner | Welland, Ontario | 58 acres, about 47.6 acres developable |
| City of Welland | Government | Landowner | Welland, Ontario | 58 acres at Ridge Road, plus six earlier business parks |
| City of Welland | Government | Commercial landlord | Welland, Ontario | seven business parks, including 58 newly acquired acres |
| City of West Kelowna | Government | Building owner | West Kelowna, British Columbia | 5,245 sq m main plant, three storeys |
| City of West Kelowna | Government | Landowner | West Kelowna, British Columbia | $111,243,279 of land at cost; 281.2 ha across 23 large parcels |
| City of West Kelowna | Government | Commercial landlord | West Kelowna, British Columbia | $111.2M of land at cost; 23 large parcels, 281.2 ha |
| City of West Kelowna | Government | Building owner | Westbank, British Columbia | — |
| City of West Kelowna — the municipal half of Westbank | Government | Landowner | Westbank, British Columbia | Westbank Centre Park and the 8.2-acre Westbank Cemetery |
| City of West Kelowna (the permit record, not a builder) | Government | Homebuilder | West Kelowna, British Columbia | 50 residential new-construction permits, $51.8M |
| City of Weyburn | Government | Building owner | Weyburn, Saskatchewan | — |
| City of Weyburn | Government | Landowner | Weyburn, Saskatchewan | $1,930,087 of land at cost, plus leased farmland and a published for-sale inventory |
| City of Weyburn | Government | Commercial landlord | Weyburn, Saskatchewan | $205,700,401 of tangible capital assets at cost |
| City of White Plains | Government | Building owner | White Plains, New York | — |
| City of White Plains | Government | Landowner | White Plains, New York | 162 parcels, $1.15B, 719 acres |
| City of White Rock | Government | Building owner | White Rock, British Columbia | 470 metres long |
| City of White Rock | Government | Landowner | White Rock, British Columbia | $46,491,275 of land and land improvements |
| City of Wichita | Government | Building owner | Wichita, Kansas | 198,535 sq ft (roll) |
| City of Wichita | Government | Landowner | Wichita, Kansas | 1,342 parcels, about 5,180 acres, $889.1M |
| City of Williams Lake | Government | Building owner | Williams Lake, British Columbia | — |
| City of Williams Lake | Government | Landowner | Williams Lake, British Columbia | 697 ha, 19.3%; $28,746,182 of land at cost |
| City of Williams Lake | Government | Commercial landlord | Williams Lake, British Columbia | $28,746,182 of land at cost; the airport and 697 ha |
| City of Williamsburg | Government | Building owner | Williamsburg, Virginia | 62,385 sq ft gross |
| City of Williamsburg | Government | Landowner | Williamsburg, Virginia | 72 parcels, 320.0 acres, $140.7M (2024) |
| City of Windsor — all builders | Government | Homebuilder | Windsor, Ontario | 2,306 in 2024 |
| City of Winston-Salem | Government | Building owner | Winston-Salem, North Carolina | 8.16 acres |
| City of Winston-Salem | Government | Landowner | Winston-Salem, North Carolina | 1,061 parcels, about 5,680 acres |
| City of Woodstock | Government | Building owner | Woodstock, Ontario | 10.6 acres |
| City of Woodstock | Government | Landowner | Woodstock, Ontario | Pattullo Avenue industrial development, sold down to its final 10.6 acres |
| City of Woodstock | Government | Commercial landlord | Woodstock, Ontario | Pattullo Avenue industrial development (final 10.6 acres sold May 2026) |
| City of Worcester (Ballpark Commission) | Government | Building owner | Worcester, Massachusetts | 207,444 sq ft building area on the roll; 7.58 acres |
| City of Worcester (departments, commissions, tax title) | Government | Landowner | Worcester, Massachusetts | 435 records, $1.57B, about 2,825 acres |
| City of Worcester (Public Facilities) | Government | Building owner | Worcester, Massachusetts | 157,735 sq ft (arena, 1982) + 182,088 sq ft (convention center, 1997) on the roll |
| City of Worcester Public Schools (titled to the City) | Government | Landowner | Worcester, Massachusetts | 59 records, $916.0M, about 394 acres |
| City of Yonkers | Government | Building owner | Yonkers, New York | — |
| City of Yonkers | Government | Landowner | Yonkers, New York | 621 parcels, $2.43B, 728 acres |
| City of Zagreb (Grad Zagreb) | Government | Building owner | Zagreb, Croatia | — |
| City of Zagreb (Grad Zagreb) | Government | Landowner | Zagreb, Croatia | Housing EUR 596.4 million, business buildings EUR 1,247.9 million, land ('prirodna bogatstva') EUR 213.5 million — gross book values, 31 Dec 2025; total assets EUR 3.98 billion |
| City of Zagreb (Grad Zagreb) — municipal housing | Government | Homebuilder | Zagreb, Croatia | 1,300 City-owned flats in Novi Jelkovec, revalued at EUR 278.4 million in 2025 |
| City of Zürich — Liegenschaften Stadt Zürich (LSZ) and four municipal housing foundations (incl. Stiftung PWG, SAW, SFW, SEW) | Government | Landowner | Zürich, Switzerland | ~15,600 non-profit flats (communal bodies); CHF 358M of purchases in 2023 |
| City of Zürich (Stadt Zürich) — owner represented by Immobilien Stadt Zürich | Government | Building owner | Zürich, Switzerland | — |
| City of Zürich and its housing foundations (Liegenschaften Stadt Zürich, Stiftung PWG, SAW, SFW, SEW) | Government | Homebuilder | Zürich, Switzerland | 450 new + ~650 bought, 2020–2023 |
| City Public Service Board (CPS Energy) | Government | Landowner | San Antonio, Texas | 105 accounts, 3,352 acres |
| City School District of White Plains | Government | Landowner | White Plains, New York | 14 parcels, $418.6M, 158 acres |
| City Utilities of Springfield | Government | Landowner | Springfield, Missouri | 138 parcels, about 2,678 acres in Springfield; 194 parcels, about 6,576 acres county-wide |
| City Ventures | Private company | Homebuilder | Livermore, California | Parkview townhomes, 1304 Portola Ave; from $799,990 (unit count not stated) |
| City Ventures | Private company | Homebuilder | Palmdale, California | 162 lots under construction |
| CityCenterDC entities (CCDC Office, Residential Rental, Retail and Hotel LLCs) | Private company | Commercial landlord | Washington, District of Columbia | 167 lots, $1.21B |
| Citycon Oyj | Public company | Building owner | Tallinn, Estonia | 28,400 m² leasable at acquisition (48,400 m² planned after extension) |
| Citycon Oyj | Public company | Commercial landlord | Tallinn, Estonia | Rocca al Mare Shopping Centre (bought 2005 for €62.1m) |
| Citycon Oyj (G City Ltd) | Public company | Commercial landlord | Helsinki, Finland | 28 centres, assets c. €3.8 billion; 9 centres in Finland |
| citydev.brussels (Brussels Regional Development Agency, SDRB/GOMB) | Government | Landowner | Brussels, Belgium | 183 ha of land (170 ha for productive activities); 267,500 m2 of buildings owned; 56 business sites |
| citydev.brussels (regional development agency) | Government | Homebuilder | Brussels, Belgium | 4,976 homes built since 1988; 1,370 in the pipeline |
| CityLife S.p.A. (Gruppo Generali) | Public company | Homebuilder | Milan, Italy | Residences by Hadid and Libeskind (count not stated) |
| CityPlace Partners North LLC | Developer | Building owner | Burlington, Vermont | 110,309 sq ft lot |
| CityPlace Partners North LLC | Developer | Homebuilder | Burlington, Vermont | 289 residential units (3 buildings, 2024) |
| Ciudad Caribia (State social-housing new town) | Government | Homebuilder | Caracas, Venezuela | 10,000+ inhabitants; 2,000+ temporary homes ordered after the June 2026 earthquakes |
| Ciudad Tiuna (Ministerio de Hábitat y Vivienda, on Fuerte Tiuna land) | Government | Homebuilder | Caracas, Venezuela | 146 ha; 'miles de viviendas'; first flats 2011 |
| Civetta Property Group | Private company | Homebuilder | Philadelphia, Pennsylvania | 52 parcels |
| Civic Conversations LLC (and other entities mailed to 350 W Cedar St Ste 300) | Private company | Commercial landlord | Pensacola, Florida | 13 parcels, $33.2M |
| Civic Star Homes LLC | Private company | Homebuilder | Beaumont, Texas | 21 accounts |
| CivicVentures | Institution | Building owner | Anchorage, Alaska | 200,000 sq ft |
| Civitar | Developer | Homebuilder | San José, Costa Rica | Ser (Barrio Escalante): 141 apartments, 17 floors; Silentia (Rohrmoser): 33 apartments, 25 floors |
| CK Asset Holdings Limited | Public company | Commercial landlord | Hong Kong | HK$6,020m property rental revenue, 2025 (group, incl. JVs) |
| CK Asset Holdings Limited | Developer | Homebuilder | Hong Kong | 1,200 units at Blue Coast and Blue Coast II (Wong Chuk Hang Station Package 3) |
| CK Asset Holdings Limited (HKEX: 1113) | Public company | Building owner | Hong Kong | 1,289,356 sq ft attributable floor area (office/retail) |
| CKG West of 10th LDHA LLC and CK-2003 LDHA Limited Partnership | Private company | Homebuilder | Detroit, Michigan | 191 units, 6 permits |
| Clarence Boer Construction Ltd. (Boer Homes) | Family / private | Homebuilder | Simcoe, Ontario | 195 |
| Claridge Homes | Family / private | Homebuilder | Ottawa, Ontario | 4,352 |
| Claridge Homes (Bridlewood Trails) Inc. and Phase 3 | Family / private | Homebuilder | Kanata, Ontario | 544 (332 and 212) |
| Clark Builders Inc | Private company | Homebuilder | Gulfport, Mississippi | 32 lots |
| Clark County | Government | Landowner | Las Vegas, Nevada | 87 parcels, about 270 acres, $1.11B taxable |
| Clark County | Government | Landowner | Vancouver, Washington | 65 taxlots, 589 acres, $190.8M |
| Clark County Department of Aviation | Government | Landowner | Henderson-Paradise, Nevada | PARADISE: 134 parcels, 3,113 acres, $2.30B taxable; HENDERSON: 10 parcels, about 749 acres |
| Clark County School District (School Board of Trustees) | Government | Landowner | Henderson-Paradise, Nevada | HENDERSON: 58 parcels, about 837 acres; PARADISE: 40 parcels, 633 acres |
| Clark County Stadium Authority | Government | Building owner | Henderson-Paradise, Nevada | — |
| Clark Public Utilities | Government | Landowner | Vancouver, Washington | 32 taxlots, 59 acres, $146.6M |
| Clark Tower Owner LLC | Private company | Building owner | Memphis, Tennessee | 1,172,656 sq ft building area on 7.79 acres (Assessor record) |
| Clark University (Trustees of) | Institution | Landowner | Worcester, Massachusetts | 58 records, $370.6M, about 94 acres |
| Clarksburg Land Reuse Agency | Government | Building owner | Clarksburg, West Virginia | — |
| Clarksburg-Harrison Regional Housing Authority | Government | Landowner | Clarksburg, West Virginia | 16 parcels, 11.9 acres |
| Clarksville Health System, G.P. | Institution | Building owner | Clarksville, Tennessee | 517,673 sq ft (roll) |
| Clarksville Housing Authority | Government | Landowner | Clarksville, Tennessee | 11 parcels, 91.9 acres, $60.8M appraised |
| Clarksville-Montgomery County Regional Airport Authority | Government | Building owner | Clarksville, Tennessee | — |
| Clarksville-Montgomery County Regional Airport Authority | Government | Landowner | Clarksville, Tennessee | 5 parcels, 479.8 acres, $18.2M appraised |
| Clarksville-Montgomery County School System | Government | Landowner | Clarksville, Tennessee | 38 parcels, 881.0 acres, $561.8M appraised (52 parcels, 1,351.0 acres, $748.7M county-wide) |
| Classic American Homes II | Private company | Homebuilder | El Paso, Texas | 44 accounts |
| Classic Construction of New Orleans | Private company | Homebuilder | New Orleans, Louisiana | 57 parcels |
| Claydesta LP and Claydesta Buildings LP | Private company | Commercial landlord | Midland, Texas | 9 accounts, 34.3 acres, $57.3M |
| Claysam Custom Homes Ltd. | Private company | Homebuilder | Cambridge, Ontario | 423 |
| Clayton Properties Group (Berkshire Hathaway) | Public company | Homebuilder | Colorado Springs, Colorado | 111 (432) |
| Clayton Properties Group (Goodall Homes) | Private company | Homebuilder | Huntsville, Alabama | 382 parcels |
| Clayton Properties Group II, Inc. (Oakwood Homes; Berkshire Hathaway) | Public company | Homebuilder | Denver, Colorado | 291 (844) |
| Clayton Properties Group Inc | Private company | Homebuilder | Montgomery, Alabama | 47 parcels |
| Clayton Properties Group Inc (roll name continues 'dba Arbor H…', truncated) | Private company | Homebuilder | Dayton, Ohio | 17 parcels county-wide (8 built 2022+), 1 in Dayton |
| Clayton Properties Group, Inc. | Private company | Homebuilder | Ocala, Florida | 36 vacant lots, 10.5 acres |
| Clayton Properties Group, Inc. (Berkshire Hathaway; includes Mungo Homes) | Public company | Homebuilder | Columbia, South Carolina | 248+ county / 54 city |
| Clayton Properties Group, Inc. (Berkshire Hathaway) | Public company | Homebuilder | Knoxville, Tennessee | 48 parcels |
| Clayton Properties Group, Inc. (Berkshire Hathaway) | Public company | Homebuilder | Murfreesboro, Tennessee | 81 county / 72 city |
| Clayton Properties Group, Inc. (Berkshire Hathaway) | Public company | Homebuilder | Savannah, Georgia | 55 parcels |
| Clayton Valley Shopping Center | Private company | Commercial landlord | Concord, California | $83,015,765 (rank 10) |
| Clearwater Paper Corporation | Public company | Building owner | Augusta, Georgia | — |
| Clearwater Paper Corporation (former Graphic Packaging mill) | Public company | Landowner | Augusta, Georgia | 600,000-ton paperboard mill, bought May 2024 for $700M |
| Clearway Energy, Inc. | Public company | Commercial landlord | Lancaster, California | 86 MW solar (2 plants, 100%) |
| Clements Centre Society | Institution | Homebuilder | Duncan, British Columbia | $18,363 across three properties |
| Cleveland Clinic Akron General (Akron General Hospital, Akron General Medical Center) | Institution | Landowner | Akron, Ohio | 89 parcels, $141.1M |
| Cleveland Metroparks (Board of Park Commissioners) | Government | Landowner | Cleveland, Ohio | 89 parcels, 360.5 stated acres |
| Cleveland Metropolitan School District (Board of Education) | Government | Landowner | Cleveland, Ohio | 233 parcels, 359.8 stated acres, $611.8M |
| Cleveland-Cliffs Inc. | Public company | Building owner | Hamilton, Ontario | 75 acres and 2 million sq ft of buildings held under a 35-year leaseback |
| Cleveland-Cliffs Inc. | Public company | Commercial landlord | Hamilton, Ontario | 0.7M net tons of annual coke capacity plus hot-rolled, cold-rolled and coated finishing at Hamilton Works |
| Cleveland-Cuyahoga County Port Authority | Government | Landowner | Cleveland, Ohio | 55 parcels, 120.7 stated acres, $152.1M |
| Clinton Parkway Development LLC | Developer | Homebuilder | Clinton, Mississippi | 5 parcels (3 vacant lots), 8.7 acres |
| Clinton Public School District | Government | Landowner | Clinton, Mississippi | 9 parcels, about 435 acres |
| Clipper Equity | Private company | Homebuilder | Brooklyn, New York | 766 units (85 Commercial Street, Greenpoint, 2021) |
| CLM Builders Inc | Private company | Homebuilder | Town of Oyster Bay, New York | 7 parcels, $3.5M |
| ClubLink (TWC Enterprises Limited) | Public company | Building owner | Oakville, Ontario | 18 holes, 7,273 yards; about 80 hectares |
| ClubLink (TWC Enterprises Limited) | Public company | Landowner | Oakville, Ontario | about 80 hectares at Glen Abbey |
| ClubLink (TWC Enterprises Limited) | Public company | Commercial landlord | Oakville, Ontario | about 80 hectares at 1333 Dorval Drive |
| Clúid Housing | Institution | Landowner | Dublin (Dublin City Council area), Ireland | 12,836 homes in management (31 Dec 2024); 3,839 shown for Dublin |
| CMF 15 Portfolio, LLC (Colonial Grand Apartments) | Private company | Commercial landlord | Round Rock, Texas | $144.5M (rank 5) |
| CMF III Adrian on Riverside | Private company | Commercial landlord | Macon, Georgia | 35.2 ac; $43,100,000 paid Mar 2022 |
| CMFG Life Insurance Company | Private company | Commercial landlord | Madison, Wisconsin | 3 parcels, $114.1M (2026 roll) |
| CMH Homes Inc | Private company | Homebuilder | Winston-Salem, North Carolina | 24 parcels, all without a building |
| CNB Enterprises Ltd. | Private company | Commercial landlord | Powell River, British Columbia | 4760 Joyce Avenue |
| CNC Swagat Eight Ltd and CNC Swagat Nine Limited | Private company | Commercial landlord | Mesquite, Texas | 2 accounts, 654 apartment units, $63.9M |
| CND-North Park 2 LLC | Developer | Homebuilder | Broomfield, Colorado | 182 lots |
| CNR Springfield LLC | Private company | Commercial landlord | Springfield, Massachusetts | 1 record, $65.4M (655 Page Blvd) |
| CNY Regional Transportation Authority (Centro) | Government | Landowner | Syracuse, New York | 1 parcel, $8.0M |
| Co-owners of the Centro Ciudad Comercial Tamanaco (CCCT condominium) | Private company | Commercial landlord | Caracas, Venezuela | 480,000 m² built; c. 400 shops; four office towers; 200-room hotel |
| Coachella Valley Water District | Government | Landowner | Palm Desert, California | 190 parcels, 429 acres |
| Coast Tsimshian Resources Limited Partnership | Institution | Landowner | Terrace, British Columbia | 423,405 ha of Crown tenure; 553 ha of licensee-owned land in the box |
| Coastal Construction | Private company | Homebuilder | Honolulu, Hawaii | 746 units (142 permits) |
| Coastal Homebuilders Inc | Private company | Homebuilder | Pensacola, Florida | 17 vacant lots |
| Coastland Center LLC | Private company | Building owner | Naples, Florida | 950,000 sq ft (Wikipedia); 1,146,645 sq ft building area, 39.0 acres (roll) |
| Coastland Center LLC | Private company | Commercial landlord | Naples, Florida | 1 regional mall, 39.0 acres, $41.5M (roll) |
| Coca Cola Bottling Co United Central LLC | Private company | Commercial landlord | Birmingham, Alabama | 3 parcels, $78M, 104 acres |
| Cochran Development LLC | Private company | Homebuilder | Springfield, Illinois | 32 sales, $3.5M |
| Codding Enterprises | Family / private | Building owner | Santa Rosa, California | 822,133 sq ft (Simon FY2016 10-K) |
| Codding Enterprises | Family / private | Commercial landlord | Santa Rosa, California | Coddingtown Mall, 822,133 sq ft (Simon FY2016 10-K) |
| Codic | Private company | Homebuilder | Luxembourg City, Luxembourg | Royal-Hamilius flats: on sale since 2017, last five priced EUR 820,000–1.8M (2020) |
| Coe College | Institution | Landowner | Cedar Rapids, Iowa | 72 parcels, 60.9 acres, $80.8M |
| Coeur Mining, Inc. | Public company | Building owner | Kamloops, British Columbia | — |
| Coeur Mining, Inc. (through New Gold Inc.) | Public company | Commercial landlord | Kamloops, British Columbia | 18,409 ha of mineral claims, a 902-ha mining lease and ~2,300 ha of surface rights |
| Cofinimmo SA/NV (part of the Aedifica group since March 2026) | REIT | Commercial landlord | Brussels, Belgium | Office portfolio about EUR 0.9 billion and about 255,000 m2, concentrated in Brussels; group portfolio about EUR 6.1 billion |
| COG Realty LLC | Private company | Commercial landlord | Midland, Texas | 27 accounts, 16.7 acres, $71.0M |
| COIMA (COIMA SGR / COIMA REM / COIMA RES) | Private equity | Commercial landlord | Milan, Italy | AUM progressing towards EUR 14bn; 38 listed assets |
| COIMA RES S.p.A. SIIQ | REIT | Building owner | Milan, Italy | 42,039 m² net rentable |
| COIMA RES S.p.A. SIIQ | REIT | Commercial landlord | Milan, Italy | 7 Milan assets; Vodafone Complex 42,039 m² |
| COIMA SGR (COIMA ESG City Impact Fund) | Private equity | Homebuilder | Milan, Italy | 1,698 student beds; 105,000 m² residential planned at Scalo Romana |
| Cold Spring Harbor Laboratory | Institution | Building owner | Town of Oyster Bay, New York | — |
| Cold Spring Harbor Laboratory | Institution | Landowner | Town of Oyster Bay, New York | 18 parcels, $172.7M |
| Cole ID Chattanooga TN LLC | Private company | Commercial landlord | Chattanooga, Tennessee | 1 parcel, 83.8 acres, $71.7M appraised |
| Coliseum Medical Center LLC | Institution | Building owner | Macon, Georgia | — |
| Collège Montmorency | Institution | Building owner | Laval, Quebec | 12.14 ha site |
| College of New Caledonia | Institution | Landowner | Prince George, British Columbia | 25,752 ha across three records on the forest-tenure layer, including woodlot licence W0210 |
| College of the Holy Cross | Institution | Building owner | Worcester, Massachusetts | 208.7 acres |
| College of the Holy Cross | Institution | Landowner | Worcester, Massachusetts | 56 records, $504.7M, about 225 acres |
| College of the Sequoias Community College District | Government | Building owner | Visalia, California | 800 acres across the Visalia campus and the Hanford and Tulare centers |
| College of the Sequoias Community College District | Government | Landowner | Visalia, California | 51-acre Visalia campus parcel; 800 acres across all sites |
| College of William and Mary | Institution | Building owner | Williamsburg, Virginia | — |
| College of William and Mary | Institution | Landowner | Williamsburg, Virginia | 37 parcels, 800.5 acres, $236.8M (2024); plus the 293.6-acre main campus ($472.0M in 2021) |
| College Station ISD | Government | Landowner | Bryan-College Station, Texas | 30 accounts, 725 acres, $404.3M |
| College Station Properties KP6 / II KP6 / III KP7 LLC | Private company | Commercial landlord | Bryan-College Station, Texas | $289.0M, 3 accounts |
| Collegiate Apartments LLC / Collegiate Townhomes LLC | Private company | Commercial landlord | Hagerstown, Maryland | 72 accounts, 211 dwelling units, $46.5M assessed |
| Collier County | Government | Landowner | Naples, Florida | 22 parcels, 79.7 acres, $68.5M |
| Collier Homes Inc. | Private company | Homebuilder | St. Thomas, Ontario | 221 |
| Collin County Community College District (Collin College) | Government | Landowner | Plano, Texas | 3 accounts, about 108 acres |
| Colonial Williamsburg Foundation | Institution | Building owner | Williamsburg, Virginia | 88,000 sq ft gross |
| Colonial Williamsburg Foundation | Institution | Landowner | Williamsburg, Virginia | 279 parcels, 1,312.4 acres, $444.8M (2024) |
| Colonial Williamsburg Foundation | Institution | Commercial landlord | Williamsburg, Virginia | 32 retail, restaurant, bank and office parcels, 547,119 sq ft gross, $71.6M; plus the Williamsburg Lodge ($71.0M) |
| Colonnade Birmingham Owner LLC / BCMK 2021 B27 Colonnade Office LLC | Private company | Commercial landlord | Birmingham, Alabama | 4 parcels, $163M, 50 acres |
| Colony Builders, Inc. | Private company | Homebuilder | Anchorage, Alaska | 7 parcels (6 vacant lots) |
| Colorado River Project LLC (Giga Texas site) | Private company | Landowner | Austin, Texas | 9 accounts, 2,514 acres, $4.96B |
| Colorado West Healthcare System | Institution | Building owner | Grand Junction, Colorado | 273,325 sq ft heated (roll) |
| Columbia College | Institution | Landowner | Columbia, South Carolina | 35 parcels, 36.4 acres, $64.5M |
| Columbia Homes Heritage LLC | Private company | Homebuilder | Warren, Michigan | 2 parcels, 32.8 acres (condominium class) |
| Columbia Land Trust | Institution | Landowner | Vancouver, Washington | 7 taxlots, 531 acres |
| Columbia Power and Columbia Basin Trust | Government | Building owner | Castlegar, British Columbia | — |
| Columbia Power and Columbia Basin Trust | Government | Landowner | Castlegar, British Columbia | 450 MW in three generating stations at Castlegar, each held 50/50 |
| Columbia Properties Hilton Head LLC (Columbia Sussex) | Private company | Building owner | Hilton Head Island, South Carolina | 565,386 sq ft (roll) |
| Columbia Rio Grande Healthcare, L.P. (HCA Healthcare) | Public company | Building owner | McAllen, Texas | 13.6-acre main account; about 31 acres in all |
| Columbia Sussex (Columbia Properties Hilton Head LLC) | Private company | Commercial landlord | Hilton Head Island, South Carolina | $97.2M (1 parcel, 565,386 sq ft) |
| Columbia Sussex (CP Boulders, LLC) | Private company | Commercial landlord | Scottsdale, Arizona | 65 parcels, 310 acres, $90.5M |
| Columbia Sussex Corporation | Private company | Commercial landlord | Daytona Beach, Florida | 1 resort, 744 units, $94.8M (roll) |
| Columbia Sussex Corporation (roll: CP Daytona Beach LLC) | Private company | Building owner | Daytona Beach, Florida | 5.0 acres; 862,348 sq ft building area; 744 units (roll) |
| Columbia Tech Center LLC | Private company | Building owner | Vancouver, Washington | 1,897,374 sq ft commercial and industrial plus 1,447,117 sq ft multifamily |
| Columbia Tech Center LLC | Private company | Landowner | Vancouver, Washington | 95 taxlots, 282 acres, $789.3M |
| Columbia Tech Center LLC | Private company | Commercial landlord | Vancouver, Washington | $789.3M; 95 taxlots, 282 acres |
| Columbia Valley Healthcare System, L.P. (HCA Healthcare) | Public company | Building owner | Brownsville, Texas | 25.8 acres |
| Columbia/St. David's Healthcare (taxpayer of record) | Private company | Building owner | Round Rock, Texas | — |
| Columbus Airport Commission | Government | Building owner | Columbus, Georgia | — |
| Columbus Airport Commission | Government | Landowner | Columbus, Georgia | 546 GIS acres (main airfield parcel) |
| Columbus and Franklin County Metropolitan Park District (Metro Parks) | Government | Landowner | Columbus, Ohio | 187 parcels, 6,834 stated acres |
| Columbus City School District (Board of Education) | Government | Landowner | Columbus, Ohio | 173 parcels, 549 stated acres |
| Columbus Consolidated Government | Government | Building owner | Columbus, Georgia | — |
| Columbus Consolidated Government | Government | Landowner | Columbus, Georgia | land at cost $171,389,878 (30 Jun 2025) |
| Columbus Land Bank Authority | Government | Landowner | Columbus, Georgia | inventories of $173,508 (30 Jun 2025) |
| Columbus Metropolitan Housing Authority | Government | Landowner | Columbus, Ohio | 1,066 parcels, $219.3M |
| Columbus Regional Airport Authority | Government | Landowner | Columbus, Ohio | 310 parcels, 4,124 stated acres, $711.1M |
| Comcast Corporation | Public company | Building owner | Philadelphia, Pennsylvania | 1.3M sq ft office plus a 217-room Four Seasons hotel (Liberty Property Trust 10-K); office unit 1,103,300 sq ft on the OPA roll |
| Comcast Corporation | Public company | Commercial landlord | Philadelphia, Pennsylvania | 2 towers, $689.3M on the roll |
| Comenius University Bratislava (Univerzita Komenského v Bratislave) | Institution | Landowner | Bratislava, Slovakia | Land EUR 35,670,343; buildings EUR 185,731,510 (net book value, 2025, university-wide) |
| Comfort Homes LLC | Private company | Homebuilder | Salem, Oregon | 21 |
| Commerce Tower Place LLC | Private company | Building owner | Kansas City, Missouri | — |
| Commercial and industrial owners, unidentified | Private company | Commercial landlord | Abbotsford, British Columbia | $8,846,367,155 of business and other plus $2,322,608,751 of light industry on the 2026 roll |
| Commercial condominium: office floors held by unit buyers incl. Ernst & Young Israel (21 floors); land bought by Israel Canada, Electra Real Estate and Eurocom Real Estate | Developer | Building owner | Tel Aviv-Yafo, Israel | c. 125,000 m² above ground (75,000 m² office tower) |
| Commercial Metals Company | Public company | Commercial landlord | Mesa, Arizona | 4 parcels, 228 acres, $256.8M |
| Commercial recreation tenure holders (names not published) | Private company | Commercial landlord | Whistler, British Columbia | 4,419 ha of snowmobiling licence inside the boundary |
| Commissioner of Lands (Government of Jamaica, managed by the NLA Estate Management Division) | Government | Landowner | Kingston, Jamaica | Island-wide: 307 land-settlement properties subdivided into 49,900 lots; about 2,000 Project Land Lease accounts; about 200 Crown-land parcels leased |
| Commissioners of Public Works of the City of Charleston (Charleston Water System) | Government | Landowner | North Charleston, South Carolina | 15 parcels, 252 acres |
| Commonwealth Development Corporation of America (Lexington Apartments) | Private company | Homebuilder | Grand Rapids, Michigan | 39 affordable rental units for seniors |
| Commonwealth Edison | Public company | Landowner | Rockford, Illinois | 61 parcels, about 133 acres in the city; 250 parcels, about 1,468 acres county-wide |
| Commonwealth of Kentucky | Government | Building owner | Lexington, Kentucky | — |
| Commonwealth of Kentucky | Government | Building owner | Paducah, Kentucky | — |
| Commonwealth of Kentucky | Government | Landowner | Paducah, Kentucky | 12 parcels, ~213 acres (plus 1,757-acre Ohio River parcel) |
| Commonwealth of Kentucky (Kentucky Horse Park) | Government | Landowner | Lexington, Kentucky | Bought 1972 for $2.7M |
| Commonwealth of Kentucky (Kentucky State Fair Board) | Government | Landowner | Louisville, Kentucky | 278 ac main parcel |
| Commonwealth of Massachusetts | Government | Landowner | Springfield, Massachusetts | 66 records, $85.3M, about 144 acres |
| Commonwealth of Massachusetts | Government | Landowner | Worcester, Massachusetts | 89 records, $1.52B, about 509 acres |
| Commonwealth of Massachusetts (incl. former MDC/DCR land) | Government | Landowner | Boston, Massachusetts | 532 parcels, $6.24B, about 3,312 acres |
| Commonwealth of Massachusetts (roll: 'Commonwealth of Mass Education') | Government | Building owner | Worcester, Massachusetts | 1,544,695 sq ft + 83,800 sq ft building area on the roll |
| Commonwealth of Pennsylvania | Government | Landowner | Philadelphia, Pennsylvania | 243 parcels, $851.5M |
| Commonwealth of Virginia | Government | Landowner | Alexandria, Virginia | 12 parcels, $230.5M, 55.5 acres |
| Commonwealth of Virginia | Government | Landowner | Leesburg-Ashburn, Virginia | 7 parcels, 38.9 ac, $12.2M |
| Commonwealth of Virginia | Government | Landowner | Richmond, Virginia | 74 parcels, $1.44B (2.6%), 193 acres |
| Commonwealth of Virginia (DCR state parks and other agencies) | Government | Landowner | Virginia Beach, Virginia | 191 parcels, $247M; False Cape 4,321 acres; First Landing 2,888 acres |
| Commonwealth of Virginia (Department of General Services) | Government | Building owner | Richmond, Virginia | — |
| Commonwealth of Virginia (Department of Wildlife Resources; DCR; Port Authority; other agencies) | Government | Landowner | Chesapeake, Virginia | 64 parcels, about 7,320 acres |
| Commonwealth of Virginia (Division of Engineering and Buildings) | Government | Building owner | Richmond, Virginia | — |
| Commonwealth of Virginia (incl. George Mason University, Virginia Tech) | Government | Landowner | Arlington, Virginia | 30 parcels, $135M under the state exemption; GMU's own parcels a further $213M |
| Commonwealth of Virginia (incl. State Board for Community Colleges) | Government | Landowner | Roanoke, Virginia | 124 parcels, 105.2 acres, $115.9M |
| Commonwealth of Virginia (other agencies) | Government | Landowner | Newport News, Virginia | 21 parcels, $10.2M; about 208 acres |
| Commonwealth of Virginia (Virginia Port Authority) | Government | Building owner | Norfolk, Virginia | 842.34 acres plus a 27.56-acre office parcel (Assessor) |
| Communauté urbaine de Douala (CUD, the city government) | Government | Landowner | Douala, Cameroon | 113 ha land reserve (Oct 2023) |
| Communications, energy, construction, trade, education, health and other organisations | Institution | Landowner | Minsk, Belarus | 10.8 thousand ha |
| Community Connections Society of Southeast BC | Institution | Homebuilder | Cranbrook, British Columbia | three exempted properties, $25,134 of City taxes forgone |
| Community Consolidated School District 54 | Government | Landowner | Schaumburg, Illinois | 25 parcels |
| Community Development Authority of the City of Madison | Government | Landowner | Madison, Wisconsin | 53 parcels, about 67 acres |
| Community Health Systems hospital entities (IOM Health System LP; St Joseph Health System LLC; Dupont Hospital LLC) | Public company | Landowner | Fort Wayne, Indiana | 242 parcels, about 160 acres, $302.5M |
| Community Services Associates Inc (Sea Pines) | Private company | Landowner | Hilton Head Island, South Carolina | 35 parcels, 694.3 acres |
| Comox Valley Project Watershed Society | Institution | Building owner | Courtenay, British Columbia | 8.3 acres |
| Comox Valley Project Watershed Society | Institution | Landowner | Courtenay, British Columbia | 8.3 acres at the mouth of the Courtenay River |
| Compañía de Inversiones Comversa S.A. — Green Tower | Private company | Commercial landlord | La Paz, Bolivia | 17 office floors plus retail podium in a 55,000 m² tower |
| Compañía de Inversiones Comversa S.A. (Green Tower) | Private company | Homebuilder | La Paz, Bolivia | 17 residential floors in a 55,000 m², 46-floor tower; stated cost US$50 million |
| Compañía de Jesús en Bolivia / Fe y Alegría (Torres del Poeta partners) | Institution | Homebuilder | La Paz, Bolivia | 204 apartments, 74 offices, 74 shops in four towers |
| Compañía de Jesús en Bolivia, Fe y Alegría, Acción Cultural Loyola (ACLO) and Defensa de Niños y Niñas Internacional (DNI) — the project partners | Institution | Building owner | La Paz, Bolivia | mall: 'más de 22 mil metros cuadrados' (s9) |
| Compañía de Jesús en Bolivia, Fe y Alegría, ACLO and DNI — Las Torres Mall | Institution | Commercial landlord | La Paz, Bolivia | 'más de 22 mil metros cuadrados' (mall) |
| Compañía de Jesús en Bolivia, with Fe y Alegría, ACLO and DNI | Institution | Landowner | La Paz, Bolivia | Torres del Poeta: four towers; Las Torres Mall 'más de 22 mil metros cuadrados' |
| Compania Națională Aeroporturi București S.A. (CNAB) — 80% Romanian State (Ministry of Transport), 20% Fondul Proprietatea | Government | Building owner | Bucharest, Romania | 605 ha (en.wikipedia) |
| Compania Națională Aeroporturi București S.A. (CNAB) — Ministry of Transport 80%, Fondul Proprietatea 20% | Government | Landowner | Bucharest, Romania | Runs Băneasa–Aurel Vlaicu airport (in the city) and Henri Coandă (605 ha, in Otopeni, outside it) |
| Compania Națională de Căi Ferate „CFR” S.A. (State railway infrastructure company) | Government | Landowner | Bucharest, Romania | Gara de Nord: over 33,000 m² in Phase I works, RON 499.6 million budget |
| Companies — BVs and NVs | Private company | Homebuilder | Amsterdam, Netherlands | owns 61,210 (+10,725) (2025, change since 2021) |
| Companies (A/S, ApS etc.) as residential landlords | Private company | Landowner | Copenhagen, Denmark | 70,664 dwellings (19.9%), 2026 |
| Companies with accounts mailed to PO Box 64664, Lubbock | Developer | Landowner | Lubbock, Texas | 326 accounts, about 2,700 acres |
| Compass Communities Englewood LLC | Developer | Homebuilder | North Bend-Coos Bay, Oregon | 30 vacant residential lots |
| Compass Minerals International, Inc. | Public company | Building owner | Goderich, Ontario | 16.3 acres of owned surface; approximately 13,195 acres of leased workings |
| Compass Minerals International, Inc. | Public company | Commercial landlord | Goderich, Ontario | 16.3 acres owned, 13,195 acres leased, $206.3M net book value |
| Compass Minerals International, Inc. (NYSE: CMP) | Public company | Landowner | Goderich, Ontario | 16.3 acres owned; 13,195 acres under lease; $206.3M net book value |
| Compass Newport Owner LLC | Private company | Commercial landlord | Newport News, Virginia | 396 units, $74.7M; bought for $75,500,000 (Dec 2025) |
| Complete Construction (Goderich) Inc. | Family / private | Homebuilder | Goderich, Ontario | 13 |
| Computer Services Inc | Public company | Commercial landlord | Paducah, Kentucky | 15 parcels, 33.4 acres |
| Comstock Land, Holding and Services companies | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 16 parcels, $109.9M |
| Comune di Milano | Government | Building owner | Milan, Italy | — |
| Comune di Milano | Government | Landowner | Milan, Italy | 23,640 inventory rows (19,892 land parcels, 3,748 buildings), 22,055 inside the city (2019) |
| Comune di Milano (Galleria Vittorio Emanuele II) | Government | Commercial landlord | Milan, Italy | 3 shops tendered Aug 2023 at EUR 1.57M/yr reserve |
| Concert Properties | Pension fund | Commercial landlord | Vancouver, British Columbia | 12.5M+ sq ft |
| Concert Properties | Pension fund | Homebuilder | Vancouver, British Columbia | 12,000+ |
| Concert Properties | Pension fund | Homebuilder | Victoria, British Columbia | 113 homes at Capital Park Residences |
| Concert Properties (with Jawl Properties) | Pension fund | Commercial landlord | Victoria, British Columbia | 247,000 sq ft of Victoria office; 67 assets and 12.5M sq ft company-wide |
| Concert Properties and Jawl Properties | Pension fund | Building owner | Victoria, British Columbia | 127,000 sq ft and 120,000 sq ft office buildings, plus 113 homes |
| Concert Real Estate Corporation | Pension fund | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $866,613 |
| Concord CenterCal Owner LLC | Developer | Commercial landlord | Concord, California | $205,000,000 (rank 2; one parcel) |
| Concord CenterCal, LLC | Developer | Building owner | Concord, California | — |
| Concord Technology Center Properties | Private company | Commercial landlord | Concord, California | $105,002,291 (rank 7; four parcels) |
| Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians | Government | Landowner | North Bend-Coos Bay, Oregon | 48 accounts, 27.9 acres, $14.0M |
| Congreso de la República (Peruvian State) | Government | Building owner | Lima, Peru | — |
| Conifer Realty | Private company | Homebuilder | Yonkers, New York | $130.0M across 2 projects |
| Conrex entities (Conrex ML Portfolio / Conrex Residential Property Group / BSFR I Owner I LP) | Private company | Commercial landlord | North Charleston, South Carolina | 37 houses |
| Conrex operating companies | Private company | Homebuilder | Jackson, Mississippi | 153 parcels, $13.0M |
| Conrex single-family rental entities (Conrex ML SMA 2019-01 Oper Co LLC, Conrex Residential Property Group and others) | Private company | Commercial landlord | Clinton, Mississippi | 36 houses, $3.0M |
| Conservation Halton | Government | Landowner | Milton, Ontario | approximately 4,489 ha owned and managed across a 1,000+ sq km jurisdiction |
| Conservation Trust of Puerto Rico (Fideicomiso de Conservación de Puerto Rico) | Institution | Building owner | Fajardo, Puerto Rico | — |
| Conservation Trust of Puerto Rico (Fideicomiso de Conservación de Puerto Rico) | Institution | Landowner | Fajardo, Puerto Rico | Las Cabezas de San Juan peninsula, owned since 1975 (area not established) |
| Consolidated Edison Company of New York | Public company | Landowner | White Plains, New York | 41 parcels, $814.6M |
| Consolidated Edison Company of New York | Public company | Landowner | Yonkers, New York | 58 parcels, $2.20B, 150 acres |
| Consortium led by Keva, with Mrec Investment Management Oy and HGR Property Partners Oy | Pension fund | Building owner | Helsinki, Finland | — |
| Constellation Energy Corporation | Public company | Building owner | Lancaster, California | 242 MW net solar |
| Constellation Energy Corporation | Public company | Commercial landlord | Lancaster, California | 242 MW solar |
| Construction Cha-Ric Inc. | Private company | Homebuilder | Shawinigan, Quebec | 1990 |
| Construction Emery Paquette inc. | Private company | Homebuilder | Salaberry-de-Valleyfield, Quebec | 1984 |
| Construction JL Groleau inc. | Private company | Homebuilder | Saint-Georges, Quebec | 1985 |
| Construction Le Campagnard inc. | Private company | Homebuilder | Shawinigan, Quebec | 2023 |
| Construction Philip Cousineau (2003) inc. and Construction Simon Cousineau (2003) inc. | Private company | Homebuilder | Saint-Sauveur, Quebec | 2017 |
| Construction R. Cloutier inc. | Private company | Homebuilder | Shawinigan, Quebec | 1984 |
| Constructions Daniel Hardy (2011) inc. | Private company | Homebuilder | Shawinigan, Quebec | 2008 |
| Constructions Ernest Veilleux et Fils inc. | Private company | Homebuilder | Saint-Georges, Quebec | 1999 |
| Constructions Matec inc. | Private company | Homebuilder | Saint-Sauveur, Quebec | 2001 |
| Constructora Bolívar | Private company | Homebuilder | Bogotá, Colombia | 293,000 homes sold, 274,000 delivered (40+ years, national) |
| Constructora Conconcreto S.A. (Vivienda) | Public company | Homebuilder | Bogotá, Colombia | 270 homes sold, 150 deeded, 551 launched (2025) |
| Constructora Sambil | Family / private | Homebuilder | Caracas, Venezuela | 'más de 200 construcciones en todo el país' since 1958; residential complex Doral Greco (Macaracuay) under way 2022 |
| Constructora Sambil (Grupo Sambil) | Family / private | Building owner | Caracas, Venezuela | — |
| Constructora Sambil (Grupo Sambil) | Family / private | Commercial landlord | Caracas, Venezuela | 15 shopping centres; Centro Sambil Caracas c. 250,000 m², 500+ stores |
| Consumers Energy Company | Public company | Landowner | Grand Rapids, Michigan | $152,705,950 taxable value, the City's largest taxpayer (2026) |
| Contested: Puerto Retiro S.A. (50% IRSA); Supreme Court ordered restitution to Tandanor (Nov 2024) | Private company | Building owner | Buenos Aires, Argentina | 8.3 ha |
| Continental Homes of Texas LP (D.R. Horton) | Public company | Homebuilder | Bryan-College Station, Texas | 122 accounts (120 in the two cities) |
| Continental Homes of Texas LP (D.R. Horton) | Public company | Homebuilder | Killeen, Texas | 114 accounts |
| Contra Costa County | Government | Building owner | Concord, California | 495 acres |
| Contra Costa County | Government | Landowner | Concord, California | Buchanan Field Airport, 495 acres |
| Cook Inlet Housing Authority | Institution | Landowner | Anchorage, Alaska | 137 parcels, 847 living units, $105.0M |
| Cook Inlet Region, Inc. (CIRI) | Private company | Landowner | Anchorage, Alaska | 13 parcels, 3,721 acres, $28.7M |
| Cooper Creek Cedar Ltd. and Canadian Forest Products Ltd. | Private company | Landowner | Kaslo, British Columbia | 27 retired forest-licence cutblocks around the village; no active tenure in the box |
| Coos Bay School District #9 | Government | Landowner | North Bend-Coos Bay, Oregon | 33 accounts, 95.3 acres, $93.3M |
| Coos Bay-North Bend Water Board | Government | Landowner | North Bend-Coos Bay, Oregon | 17 accounts, 914 acres, $31.0M |
| Coos County | Government | Landowner | North Bend-Coos Bay, Oregon | 56 accounts, 229 acres, $4.6M |
| Coos County Airport District | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| Coos County Airport District | Government | Landowner | North Bend-Coos Bay, Oregon | 53 accounts, 591 acres, $43.8M |
| Copper Property CTL Pass Through Trust | Institution | Commercial landlord | Overland Park, Kansas | Oak Park Mall department store building; one Overland Park store sold Dec 2024 |
| Copper Property CTL Pass Through Trust | Public company | Commercial landlord | Riverside, California | $10.4M gross carrying amount |
| Copper Valley Custom Homes Ltd. | Private company | Homebuilder | Castlegar, British Columbia | Licence 47477, in good standing |
| COPT Defense Properties | REIT | Commercial landlord | Baltimore, Maryland | 5 properties; $225.2M gross carrying amount |
| COPT Defense Properties | REIT | Commercial landlord | Huntsville, Alabama | 25 properties, 2.525M sq ft at Redstone Arsenal; 310 Bridge St, $24.4M |
| COPT Defense Properties (100 Charm City, LLC) | REIT | Building owner | Baltimore, Maryland | 558,000 sq ft (COPT 10-Q, 2015) |
| Coquille Indian Tribe (held in trust by the United States) | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| Coquille Indian Tribe (trust land, United States as trustee) and Coquille Economic Development Corp. | Government | Landowner | North Bend-Coos Bay, Oregon | 22 accounts, 130.4 acres, $17.1M; plus 5 Ko-Kwel Wharf LLC lots, 32.9 acres, $14.3M |
| COR Van Rensselaer Co III Inc | Private company | Homebuilder | Syracuse, New York | 112 units (2019) |
| Cordia (Cordia International Zrt., Futureal Group) | Private company | Homebuilder | Budapest, Hungary | 12,000+ homes sold across 5 countries; 2,500+ under construction |
| Core Campus Lansing, LLC (East Lansing) | Private company | Commercial landlord | Lansing & East Lansing, Michigan | $33.3M assessed 2024 (No. 1 in East Lansing) |
| Core Campus Madison LLC | Private company | Building owner | Madison, Wisconsin | — |
| Core Hammett Crossing LLC | Private company | Commercial landlord | Clinton, Mississippi | $2.7M, 2 parcels, 7.3 acres |
| Core Inmobiliaria | Developer | Homebuilder | San José, Costa Rica | Secrt Sabana 366 units (32 floors, delivered Mar 2021); Secrt Escalante 384 apartments (34 floors); Babylon 173 apartments (24 floors, Rohrmoser) |
| Core Madison Gorham LLC and Core Madison Bassett LLC | Private company | Homebuilder | Madison, Wisconsin | 386 units (2023, $123.0M) plus 449 W Johnson St (2024, $57.0M) |
| CORE SVA Columbia Main LLC | Private company | Building owner | Columbia, South Carolina | 456,218 sq ft heated (roll) |
| CORE SVA Columbia Main LLC | Private company | Commercial landlord | Columbia, South Carolina | 456,218 sq ft, $67.8M (1426 Main St) |
| Cornerstone Capital LLC and Cornerstone Capital II-V LLC | Private company | Commercial landlord | Evansville, Indiana | 194 city parcels, $13.8M |
| Cornwall Centre Inc. | Private company | Building owner | Regina, Saskatchewan | — |
| Cornwall Centre Inc. | Private company | Commercial landlord | Regina, Saskatchewan | $80,311,400 fair value |
| Corona-Norco Unified School District | Government | Landowner | Corona, California | 5,172 employees (rank 1); 2nd-largest City water customer ($1.05M) |
| CORPOLAGO, C.A. (asset ceded to FOGADE, the State deposit-guarantee fund) | Government | Building owner | Caracas, Venezuela | 121,741 m² floor area; 45 floors; roof 171 m (en.wikipedia) |
| Corporación Antiguo Puerto Madero S.A. | Government | Landowner | Buenos Aires, Argentina | 170 ha transferred to it (1989), since largely sold to private buyers |
| Corporación de Ferias y Exposiciones S.A. (Corferias) | Public company | Building owner | Bogotá, Colombia | 44,430 m² covered exhibition space + 15,000 m² open air (2010) |
| Corporación Favorita C.A. | Public company | Commercial landlord | Quito, Ecuador | lists 9 'centros comerciales' as its own: City Mall, Mall El Jardín, Mall de los Andes, Mall del Norte, Mall del Sol, Mall del Sur, Plaza Batán, Village Plaza, Wayra Plaza (not all in Quito) |
| Corporación Lady Lee | Private company | Commercial landlord | Tegucigalpa, Honduras | City Mall Tegucigalpa: 130,000 m² total area, 280 shops (opened Sep 2012) |
| Corporate entities of the Church of Jesus Christ of Latter-day Saints | Institution | Landowner | Salt Lake City, Utah | 363 parcels, about 1,040 acres, $4.07B |
| Corporate Woods Kansas Realty LP | Private company | Building owner | Overland Park, Kansas | 2,033,179 sq ft (15 office buildings 2,004,567 sq ft + 28,612 sq ft retail) on 160.8 acres |
| Corporate Woods Kansas Realty LP | Private company | Landowner | Overland Park, Kansas | 160.8 acres, 16 buildings, 2,033,179 sq ft |
| Corporate Woods Kansas Realty LP (Group RMC) | Private company | Commercial landlord | Overland Park, Kansas | 2,033,179 sq ft in 16 buildings; bought for $280M in 2017 |
| Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-day Saints | Institution | Building owner | Salt Lake City, Utah | 912,630 sq ft (roll) |
| Corpus Christi Independent School District | Government | Landowner | Corpus Christi, Texas | 106 accounts, about 1,005 acres |
| Corpus Christi Retail Venture LP (La Palmera Mall) | Private company | Commercial landlord | Corpus Christi, Texas | 2 accounts, 40.4 acres |
| Corrales Construction LLC | Private company | Homebuilder | Carlsbad, New Mexico | 56 accounts |
| Correctional Service of Canada | Government | Landowner | Edmonton, Alberta | 57.99 ha over 3 Crown-owned parcels, 47,447 m2 of floor area |
| Correctional Service of Canada | Government | Building owner | Mission, British Columbia | 35,262 sq m in 82 buildings on 112.06 ha |
| Cortel Group | Private company | Homebuilder | Concord, Ontario | 3,316 |
| Cortpark LLC / Cortpark II LLC | Private company | Commercial landlord | Hagerstown, Maryland | 432 dwelling units, $43.1M assessed |
| Costa Bonita Beach Resort, Inc. | Private company | Commercial landlord | Culebra, Puerto Rico | 164-apartment condo-hotel development (bought 2001, $1.8M) |
| CoStar Central Place HQ LLC | Public company | Building owner | Arlington, Virginia | 552,437 sq ft (JBG SMITH FY2019 10-K) |
| CoStar Group (CoStar Central Place HQ LLC) | Public company | Commercial landlord | Arlington, Virginia | Central Place Tower, 31 storeys |
| Costco Wholesale Corporation | Public company | Commercial landlord | Ontario, California | $409.5M taxable value (rank 4) |
| Council of the City of Sydney | Government | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| Country Green Homes Inc. | Private company | Homebuilder | Milton, Ontario | 425 |
| Country Homes Ltd., Heartwood Developments Ltd. and Legacy Development Ltd. | Private company | Homebuilder | Langley, British Columbia | Licences 20500, 20428 and 20620, all in good standing |
| Country Wide Homes | Private company | Homebuilder | Concord, Ontario | 2,881 |
| County of Alameda | Government | Landowner | Oakland, California | undivided 50% of the Coliseum Complex |
| County of Alameda | Government | Building owner | Pleasanton, California | 267 acres |
| County of Alameda | Government | Landowner | Pleasanton, California | Alameda County Fairgrounds, 267 acres |
| County of Boulder | Government | Building owner | Boulder, Colorado | 2.1 acres (parcel 146330324001) |
| County of Boulder | Government | Landowner | Boulder, Colorado | 24 accounts, about 65 acres, $448M |
| County of Durham | Government | Building owner | Durham, North Carolina | 839,237 sq ft gross area (roll) |
| County of Durham | Government | Landowner | Durham, North Carolina | 115 parcels, about 579 acres, $885.4M |
| County of Eddy | Government | Building owner | Carlsbad, New Mexico | 112,000 sq ft site |
| County of Eddy | Government | Landowner | Carlsbad, New Mexico | 80 accounts in city, 77 ac, $51.4M; 96 outside (1,144 ac, $23.9M) |
| County of Forsyth | Government | Building owner | Winston-Salem, North Carolina | 559.85 acres (roll) |
| County of Fresno | Government | Building owner | Fresno, California | 2.94 acres (Plaza Building); 14.55 acres (Courthouse Park) |
| County of Fresno | Government | Landowner | Fresno, California | 82 inventory properties inside city limits, 271 ac (not flagged leased) |
| County of Hudson | Government | Landowner | Jersey City, New Jersey | 17 parcels at 595 Newark Ave, $366.4M; 5 more billed to Lincoln Park, $158.0M |
| County of Larimer | Government | Building owner | Fort Collins, Colorado | 1.9 acres (Justice Center parcel) and 3.7 acres (County offices) (County parcel geometry) |
| County of Los Angeles | Government | Building owner | Lancaster, California | 142,000 sq ft |
| County of Los Angeles | Government | Landowner | Lancaster, California | 1,217-acre airfield; 142,000 sq ft health centre |
| County of Los Angeles | Government | Landowner | Los Angeles, California | 335 parcels, about 2,010 acres |
| County of Los Angeles / LA County Development Authority | Government | Landowner | Santa Monica, California | 4 parcels, about 2 acres |
| County of Loudoun / Loudoun County Board of Supervisors | Government | Building owner | Leesburg-Ashburn, Virginia | — |
| County of Monroe | Government | Building owner | Rochester, New York | — |
| County of Monroe | Government | Landowner | Rochester, New York | 68 parcels, 1,086 acres, $213.7M |
| County of Monroe Industrial Development Agency (COMIDA) titles | Government | Landowner | Rochester, New York | 137 parcels, 285 acres, $504.4M |
| County of Monterey | Government | Building owner | Salinas, California | 150 licensed beds; parcel 35.6 acres (GIS) |
| County of Monterey | Government | Landowner | Salinas, California | 54 parcels inside Salinas, about 360 GIS acres; 422 parcels county-wide, about 15,700 acres |
| County of Ocean | Government | Building owner | Toms River, New Jersey | — |
| County of Ocean | Government | Landowner | Toms River, New Jersey | 93 parcels, $160.3M, ~1,546 computed acres |
| County of Onondaga | Government | Building owner | Syracuse, New York | — |
| County of Onondaga | Government | Landowner | Syracuse, New York | 98 parcels, $506.6M |
| County of Orange | Government | Landowner | Anaheim, California | 7 listed properties with Anaheim addresses |
| County of Orange | Government | Landowner | Irvine, California | 117 County property-list records in Irvine (Oct 2025) |
| County of Orange | Government | Building owner | Orange, California | — |
| County of Orange | Government | Landowner | Orange, California | 107 active owned records with an Orange address (Oct 2025) |
| County of Orange | Government | Building owner | Santa Ana, California | more than 1.6 million sq ft across 16 County-owned buildings; 17 acres |
| County of Orange | Government | Landowner | Santa Ana, California | 16 County-owned buildings on 17 acres; 1.6M+ sq ft (Civic Center) |
| County of Riverside | Government | Building owner | Moreno Valley, California | 439 beds |
| County of Riverside | Government | Landowner | Moreno Valley, California | 4,533 employees at the Regional Medical Center (rank 2 employer) |
| County of Riverside | Government | Landowner | Riverside, California | 25,345 employees (rank 1 employer) |
| County of San Bernardino | Government | Landowner | Ontario, California | Joint member of the airport authority |
| County of San Bernardino | Government | Landowner | San Bernardino, California | largest City sewer-treatment customer, $494,620 (FY2025) |
| County of San Diego | Government | Building owner | Carlsbad-Oceanside, California | — |
| County of San Diego | Government | Landowner | Carlsbad-Oceanside, California | 82 parcels in Carlsbad; 12 in Oceanside |
| County of San Diego | Government | Landowner | Chula Vista, California | 28 parcels |
| County of San Diego | Government | Landowner | Escondido, California | 14 parcels, ~356 acres |
| County of San Diego | Government | Landowner | San Diego, California | 228 parcels |
| County of Santa Barbara | Government | Building owner | Santa Barbara, California | — |
| County of Santa Clara | Government | Building owner | Gilroy, California | — |
| County of Santa Clara | Government | Landowner | Gilroy, California | Saint Louise Regional Hospital (72 acute beds + 21 SNF beds) |
| County of Santa Clara | Government | Landowner | Milpitas, California | County correctional facility site; 35 acres around it sold via the former Redevelopment Agency |
| County of Santa Clara | Government | Building owner | San Jose, California | 578 general acute beds (licensed capacity) |
| County of Santa Clara | Government | Landowner | San Jose, California | 20 park sites, 11,688 acres (City park layer); 3 San Jose hospitals |
| County of Sonoma | Government | Building owner | Santa Rosa, California | — |
| County of Sonoma (incl. Regional Parks) | Government | Landowner | Santa Rosa, California | $384.9M land at cost county-wide; 12 regional parks intersecting the city (1,494 acres incl. Taylor Mountain 1,082 and Spring Lake 361) |
| County of Tulare | Government | Landowner | Visalia, California | Not counted |
| County of Union | Government | Building owner | Elizabeth, New Jersey | — |
| County of Union | Government | Landowner | Elizabeth, New Jersey | 10 parcels, $623.7M (Elizabethtown Plaza bills) |
| County of Ventura | Government | Building owner | Oxnard, California | 230 acres (FAA) |
| County of Ventura (Ventura County Harbor Department) | Government | Building owner | Oxnard, California | — |
| County of Volusia | Government | Building owner | Daytona Beach, Florida | 945.5 acres on the main parcel (roll) |
| County of Volusia | Government | Landowner | Daytona Beach, Florida | 208 parcels, 2,041 acres, $634.3M |
| County of Westchester | Government | Building owner | White Plains, New York | — |
| County of Westchester | Government | Landowner | White Plains, New York | 24 parcels, $1.13B, 350 acres |
| County Sanitation District No. 20 of Los Angeles County | Government | Landowner | Palmdale, California | 180 parcels, about 620 acres |
| CountyCorp | Institution | Homebuilder | Dayton, Ohio | 19 parcels in Dayton (4 built 2022+, 6 vacant lots) |
| Court of Justice of the European Union | Institution | Landowner | Luxembourg City, Luxembourg | Palais, Anneau, Gallery and three towers (Comenius, Montesquieu, Rocca) on Kirchberg |
| Court of Justice of the European Union (taking control by lease-purchase from the Luxembourg State) | Institution | Building owner | Luxembourg City, Luxembourg | — |
| Cousins Block 185 LLC | REIT | Building owner | Austin, Texas | 804,000 sq ft (Cousins); 803,835 sq ft (appraisal, BBCMS 2026-5C43) |
| Cousins Properties | REIT | Commercial landlord | Atlanta, Georgia | 8,311,000 sq ft office (Atlanta, 31 Dec 2025) |
| Cousins Properties | REIT | Commercial landlord | Austin, Texas | 5,585,000 sq ft |
| Cousins Properties | REIT | Commercial landlord | Charlotte, North Carolina | 2,054,000 sq ft office (31 Dec 2025), plus 638,000 sq ft bought Feb 2026 |
| Cousins Properties | REIT | Commercial landlord | Tampa, Florida | 1,980,000 sq ft office, 95.8% leased |
| Cousins Properties | REIT | Building owner | Tempe, Arizona | 792,000 sq ft rentable (Cousins 10-K) |
| Cousins Properties | REIT | Commercial landlord | Tempe, Arizona | 4 office properties, 1,569,000 sq ft rentable; 7 parcels, $359.3M on the roll |
| Cousins Properties (1230 Peachtree Associates LLC) | REIT | Building owner | Atlanta, Georgia | 777,000 sq ft (Cousins 10-K) |
| COV SC Land LLC | Private company | Commercial landlord | Santa Clarita, California | $162,014,164 · 16 parcels |
| Covenant Health (Fort Sanders Regional, Parkwest and the parent) | Institution | Landowner | Knoxville, Tennessee | Fort Sanders Regional Medical Center 77 parcels; Parkwest Medical Center 21; Covenant Health 6 |
| Covenant Health System entities | Institution | Landowner | Lubbock, Texas | 73 accounts, about 250 acres |
| Covenant Medical Center / Methodist Hospital (Covenant Health System) | Institution | Building owner | Lubbock, Texas | — |
| Covivio | REIT | Commercial landlord | Milan, Italy | EUR 1,991M Milan offices, 234,175 m², 97.9% occupied (end 2025) |
| Covivio | REIT | Commercial landlord | Paris, France | EUR 24.2bn Europe-wide; EUR 9.3bn offices |
| Covivio (Germany residential) | REIT | Commercial landlord | Berlin and Frankfurt am Main, Germany | 40,000+ flats in Germany, EUR 7.2bn, Berlin among focus cities |
| Cowichan Women Against Violence Society | Institution | Homebuilder | Duncan, British Columbia | $22,904 across three properties |
| Cowles Co. | Private company | Commercial landlord | Spokane, Washington | River Park Square (downtown mall) |
| CoxHealth | Institution | Building owner | Springfield, Missouri | — |
| CP Anchorage Hotel 2 LLC | Private company | Building owner | Anchorage, Alaska | — |
| CP Columbia LLC | Private company | Commercial landlord | Columbia, South Carolina | 210,034 sq ft, $29.8M (1200 Hampton St / 1400 Main St) |
| CP Strategic Assets S.A. | Private company | Building owner | Warsaw, Poland | 65,591 m² lettable, incl. 41,794 m² office (Capital Park 2025 report) |
| CP Venture Two LLC (Greenbrier Market Center) | Private company | Commercial landlord | Chesapeake, Virginia | 7 parcels, about 47 acres; main parcel assessed at $55.7M |
| CP5 10 Light Street, LLC | Private company | Building owner | Baltimore, Maryland | 419 apartments and 41,785 sq ft of retail (Avison Young) |
| CPG Home Builders LLC | Private company | Homebuilder | Beaumont, Texas | 16 accounts |
| CPG Round Rock, LP (Round Rock Premium Outlets) | REIT | Commercial landlord | Round Rock, Texas | $163.7M (rank 3) |
| CPI Europe AG (formerly IMMOFINANZ AG) | Public company | Building owner | Warsaw, Poland | ~71,600 m² lettable, ~65,000 m² office (owner) |
| CPI Europe AG (formerly IMMOFINANZ) | Public company | Commercial landlord | Warsaw, Poland | 6 myhive office buildings, c. 169,000 m² as the asset pages state |
| CPI Europe AG (formerly IMMOFINANZ), with subsidiary S IMMO AG — 75.03% held by CPI Property Group | Public company | Commercial landlord | Vienna, Austria | about EUR 8.6 billion, over 350 properties (group-wide, incl. S IMMO) |
| CPI Foundry, LLC | Private company | Commercial landlord | Ann Arbor, Michigan | $43,897,200 (5th) |
| CPI Property Group | Public company | Commercial landlord | Prague, Czech Republic | Prague key assets incl. Quadrio, Palác Archa 22,200 m², Tokovo 21,000 m², Meteor Centre c. 19,000 m², MAYHOUSE 8,000 m², Bubenská 1 |
| CPI Property Group | Public company | Homebuilder | Prague, Czech Republic | '#2 residential landlord in the Czech Republic' (national claim) |
| CPI Sundial Owner LLC | Private company | Commercial landlord | Salem, Oregon | $58.1M (1 account, 63.6 acres) |
| CPJ Custom Homes, LLC | Private company | Homebuilder | Columbus, Georgia | 30 permits (Mar 2016 - Jul 2021) |
| CPLV Property Owner LLC (VICI Properties) | REIT | Building owner | Henderson-Paradise, Nevada | — |
| CPT Arlington Highlands entities | Private company | Commercial landlord | Arlington, Texas | 12 accounts, 74.9 acres, $174.9M |
| CPT Riverside Plaza LLC | Private company | Building owner | Riverside, California | 475,211 sq ft (2012) |
| CPT Riverside Plaza LLC | Private company | Commercial landlord | Riverside, California | $177.6M taxable value, rank 5 (FY2025) |
| CPYR Shopping Center LLC | Private company | Building owner | Alexandria, Virginia | 44.6-acre parcel (1,944,501 sq ft of land) |
| Cranberry Business Park Ltd. | Private company | Building owner | Powell River, British Columbia | — |
| Cranberry Business Park Ltd. | Private company | Commercial landlord | Powell River, British Columbia | the remaining half of the tiskwat mill lands |
| Cranbrook Archives Museum & Landmark Foundation | Institution | Building owner | Cranbrook, British Columbia | — |
| Cranbrook Archives Museum & Landmark Foundation | Institution | Landowner | Cranbrook, British Columbia | four folios on Van Horne Street, $64,588 of City taxes exempted |
| Cranbrook Golf Club | Institution | Commercial landlord | Cranbrook, British Columbia | 2700 2nd Street South, 50% exempt on class 8 seasonal only |
| Crawford Homes | Family / private | Homebuilder | Regina, Saskatchewan | 100 units / 88 permits / $21,321,500 |
| Creative Custom Homebuilders | Private company | Homebuilder | Bloomington, Minnesota | 2 new/vacant residential lots |
| Creative Media & Community Trust Corp (CIM Group affiliate) | REIT | Homebuilder | Oakland, California | 621 units |
| Creative Media & Community Trust Corp (CMCT) | REIT | Commercial landlord | Oakland, California | 537,929 sq ft office + 621 apartments |
| Creative Media & Community Trust Corp (CMCT), through CIM/Oakland 1 Kaiser Plaza, LP | REIT | Building owner | Oakland, California | 537,929 sq ft |
| Creative Media & Community Trust Corporation (CMCT) | Public company | Building owner | Sacramento, California | 505 rooms; 8,928 sq ft retail in the garage |
| CREC Lender LLC | Private company | Building owner | Sioux Falls, South Dakota | 369,424 sq ft on 68.94 acres (marketing package) |
| Credit Corporation (PNG) Limited | Public company | Commercial landlord | Port Moresby, Papua New Guinea | residential and commercial property portfolio (size not stated) |
| Creekline Inc | Private company | Homebuilder | Mobile, Alabama | 40 parcels, about 139 acres |
| Crescent BTR Greensboro Hobbs Road LLC | Developer | Homebuilder | Greensboro, North Carolina | 143 parcels, 129 with a building |
| Crescent Pointe Apartments LLC | Private company | Commercial landlord | North Charleston, South Carolina | $97.7M market value, 2 parcels, 28.5 acres |
| Crestpoint Real Estate Investments Ltd. and Crown Realty Partners (for Vestcor Inc.) | Pension fund | Building owner | Ottawa, Ontario | 1.17–1.2M sq ft across four buildings; Tower C is 29 storeys and 367 feet |
| Crestpoint Real Estate Investments Ltd. and Crown Realty Partners (for Vestcor Inc.) | Pension fund | Commercial landlord | Ottawa, Ontario | 1.17–1.2M sq ft (Place de Ville), 50/50 |
| Creuzot Homes & Construction Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 20034, in good standing |
| CriteriaCaixa / InmoCaixa | Institution | Commercial landlord | Barcelona, Spain | Edifici Estel, 52,000 m² (2026); group property portfolio EUR 1,563M net book value |
| Crombie Property Holdings Ltd | REIT | Commercial landlord | Fort St. John, British Columbia | $265,617.21 |
| Crombie Real Estate Investment Trust | REIT | Building owner | Saskatoon, Saskatchewan | 160,456 sq ft |
| Crombie Real Estate Investment Trust | REIT | Commercial landlord | Saskatoon, Saskatchewan | 3 Saskatoon properties |
| Crombie REIT | REIT | Building owner | Bathurst, New Brunswick | — |
| Crombie REIT | REIT | Commercial landlord | Bathurst, New Brunswick | $1,157,700 assessed (850 St. Peter Avenue) |
| Crombie REIT | REIT | Building owner | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | — |
| Crombie REIT | REIT | Commercial landlord | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 6 Dartmouth properties |
| Crombie REIT | REIT | Building owner | Edmundston, New Brunswick | — |
| Crombie REIT | REIT | Commercial landlord | Edmundston, New Brunswick | $4,527,400 assessed (580 Victoria Street) |
| Crombie REIT | REIT | Commercial landlord | Fredericton, New Brunswick | 2 Fredericton properties |
| Crombie REIT | REIT | Building owner | Halifax, Nova Scotia | over 1.2M sq ft across the complex; 194,724 sq ft of retail |
| Crombie REIT | REIT | Commercial landlord | Halifax, Nova Scotia | over 1.2M sq ft at Scotia Square alone; 20 properties listed in HRM |
| Crombie REIT | REIT | Commercial landlord | Kentville, Nova Scotia | no Kentville property; County Fair Mall at 9256 Commercial St, New Minas |
| Crombie REIT | REIT | Commercial landlord | Moncton, New Brunswick | 4 Moncton properties plus 2 in Dieppe and 1 in Riverview |
| Crombie REIT | REIT | Building owner | Riverview, New Brunswick | 65,834 sq ft |
| Crombie REIT | REIT | Landowner | Riverview, New Brunswick | 65,834 sq ft |
| Crombie REIT | REIT | Commercial landlord | Riverview, New Brunswick | 65,834 sq ft, one property |
| Crombie REIT | REIT | Commercial landlord | Saint John, New Brunswick | 1 Saint John property plus 1 in Rothesay |
| Cross Road Pines Apartments LLC | Private company | Homebuilder | Warren, Michigan | 40 condominium units, 24 built 2020 or later |
| Crouse Health | Institution | Landowner | Syracuse, New York | 10 parcels, $87.9M |
| Crown agencies | Institution | Landowner | Kamloops, British Columbia | 101 parcels |
| Crown agency holders (unnamed in the layer) | Government | Landowner | Nelson, British Columbia | 134.4 ha across 34 parcels — 20.1% of the city's titled area |
| Crown Center Redevelopment Corp / Crown Power & Redevelopment Corp and Hallmark Cards, Inc. | Private company | Commercial landlord | Kansas City, Missouri | 50 parcels, about 84 acres, $186.5M |
| Crown in right of Canada | Government | Landowner | Parksville, British Columbia | 0.5666 ha inside the city |
| Crown in right of Canada | Government | Landowner | Salaberry-de-Valleyfield, Quebec | 715.09 ha, $14,064,700 assessed |
| Crown in right of Canada | Government | Landowner | Shawinigan, Quebec | 47,060.31 ha, $137,171,200 assessed |
| Crown in right of Canada | Government | Landowner | Smithers, British Columbia | 1.2529 ha and 4 buildings inside the town |
| Crown in right of Canada — custodian Natural Resources Canada | Government | Building owner | Val-d'Or, Quebec | 3,390 m² of floor area on 5.1 ha (federal directory) |
| Crown in right of Canada (Department of National Defence) | Government | Building owner | Shawinigan, Quebec | 2.05 ha in the federal register |
| Crown in right of Canada (Parks Canada Agency) | Government | Building owner | Shawinigan, Quebec | 46,720.00 ha in the federal register |
| Crown in right of Canada (Public Services and Procurement Canada) | Government | Building owner | Shawinigan, Quebec | 12,362 m² of floor area on 10.22 ha in the federal register |
| Crown in right of Canada (Transport Canada) | Government | Building owner | Salaberry-de-Valleyfield, Quebec | 519.76 ha on the roll (5,197,604.1 m2); 903.22 ha in the federal register |
| Crown in Right of Saskatchewan | Government | Building owner | Regina, Saskatchewan | — |
| Crown in Right of Saskatchewan | Government | Building owner | Weyburn, Saskatchewan | — |
| Crown in Right of Saskatchewan | Government | Commercial landlord | Weyburn, Saskatchewan | a $134M hospital and $84.07M of 2024 institutional permits |
| Crown Resorts Limited | Private company | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | Crown Melbourne (integrated resort, Southbank), plus Crown Perth and Crown Sydney |
| Crown Resorts Limited | Private company | Commercial landlord | Sydney (City of Sydney LGA), New South Wales | Crown Sydney (hotel resort), plus Crown Melbourne and Crown Perth |
| Crown Resorts Limited (ACN 125 709 953) | Private company | Building owner | Melbourne (City of Melbourne LGA), Victoria | — |
| Crown Resorts Limited (ACN 125 709 953) | Private company | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| Crown-Indigenous Relations and Northern Affairs Canada | Government | Commercial landlord | Williams Lake, British Columbia | 2,418 sq m owned in two buildings |
| Crown-Indigenous Relations and Northern Affairs Canada (Crown in right of Canada) | Government | Building owner | Williams Lake, British Columbia | 2,188 sq m on 0.0883 ha |
| CRSH Syracuse, LLC | Private company | Homebuilder | Syracuse, New York | 126 units on 3 parcels (2018) |
| Crucible Zinc Inc | Private company | Landowner | Clarksville, Tennessee | 13 parcels, 992.9 acres, $35.0M county-wide; none inside the city |
| ČS nemovitostní fond (REICO investiční společnost Erste Asset Management) | Institution | Homebuilder | Prague, Czech Republic | 389 rental flats in two Prague schemes (Stodůlky Residential 219; Nový Opatov 170) |
| ČS nemovitostní fond (REICO NEMOVITOSTNÍ) | Institution | Commercial landlord | Prague, Czech Republic | Palladium c. 60,000 m²; Bořislavka Centrum >40,000 m²; Melantrich 10,166 m²; City Tower, Trianon, Qubix, Metronom |
| ČS nemovitostní fond (REICO NEMOVITOSTNÍ), managed by REICO investiční společnost Erste Asset Management, a.s., through a 100%-owned property company | Institution | Building owner | Prague, Czech Republic | c. 60,000 m² usable, of which c. 17,500 m² offices; 180 shops; 866 parking spaces (REICO) |
| CS1031 Sterling Manor Apartments, DST | Private company | Building owner | Williamsburg, Virginia | 70,680 sq ft (main building) |
| CSHV Elliot 202 LLC | Private company | Commercial landlord | Mesa, Arizona | 1 parcel, 71 acres, $151.8M |
| CSHV-401 Congress LLC | Private company | Building owner | Austin, Texas | — |
| CSX Transportation | Public company | Landowner | Augusta, Georgia | 89 mi of mapped track (524 segments) |
| CSX Transportation | Public company | Landowner | Buffalo, New York | 42 parcels, 2,259 stated acres, $53.1M |
| CSX Transportation | Public company | Landowner | Gainesville, Florida | 8 parcels, 92.5 acres, $2.3M |
| CSX Transportation | Public company | Landowner | Orlando, Florida | 31 parcels, 23 acres |
| CSX Transportation | Public company | Landowner | Richmond, Virginia | 186 parcels, $108.5M, 595 acres |
| CSX Transportation | Public company | Landowner | Rochester, New York | 96 parcels, 248 acres, $49.0M |
| CSX Transportation | Public company | Landowner | St. Petersburg, Florida | 9 parcels, 31 acres, $1.4M |
| CSX Transportation | Public company | Landowner | Tallahassee, Florida | 5 parcels, 3 acres |
| CSX Transportation | Public company | Landowner | Tampa, Florida | 12 parcels, 28 acres |
| CSX Transportation (Baltimore & Ohio, Chesapeake & Ohio) | Public company | Landowner | Cincinnati, Ohio | 249 parcels, 260 stated acres |
| CSX Transportation (NY Central Lines LLC, Consolidated Rail Corp) | Public company | Landowner | Syracuse, New York | 41 parcels, $13.4M |
| CSX Transportation (with L&N Railroad and Seaboard System Railroad names) | Public company | Landowner | Evansville, Indiana | 10 parcels in the city; 22 county-wide, 36.2 acres |
| CSX Transportation / Florida East Coast Railway | Public company | Landowner | Hialeah, Florida | CSX 4 parcels, $2.4M; FEC 2 parcels, $0 |
| CSX Transportation Inc | Public company | Landowner | Clarksburg, West Virginia | 25 parcels, 40.8 acres |
| CSX Transportation Inc | Public company | Landowner | Michigan City, Indiana | 38 parcels, 75.6 acres |
| CSX Transportation Inc | Public company | Landowner | Ocala, Florida | 25 parcels, 180 acres, $0.7M |
| CSX Transportation, Inc. | Public company | Landowner | Alexandria, Virginia | 4 parcels, 63.3 acres (assessed by the SCC, $0 locally) |
| CSX Transportation, Inc. | Public company | Landowner | Baltimore, Maryland | 157 parcels; operating property 717.6 acres |
| CSX Transportation, Inc. | Public company | Landowner | Fayetteville, North Carolina | 22 parcels, about 90 acres |
| CSX Transportation, Inc. | Public company | Landowner | Murfreesboro, Tennessee | 5 parcels, 629.9 acres county-wide (with Seaboard System Railroad), 220.1 acres inside the city |
| CSX Transportation, Inc. | Public company | Landowner | Savannah, Georgia | 23 parcels, 571.1 acres, $12.9M |
| CSX Transportation, Inc. (incl. Chesapeake & Ohio Railway Co) | Public company | Landowner | Newport News, Virginia | 13 parcels, $46.7M; about 572 acres |
| CSX Transportation; Providence & Worcester Railroad; MBTA | Public company | Landowner | Worcester, Massachusetts | CSX 11 records ($37.7M, about 73 acres); P&W RR 32 ($13.1M, about 37 acres); MBTA 3 ($1.9M) |
| CT Real Estate Investment Trust | REIT | Building owner | Bolton, Ontario | 1,400,000 sq ft on 181 acres |
| CT Real Estate Investment Trust | REIT | Landowner | Bolton, Ontario | 181 acres (73.2 ha) at 8400 Healey Road |
| CT Real Estate Investment Trust | REIT | Commercial landlord | Bolton, Ontario | 1,400,000 sq ft on 181 acres (Bolton); 31,709,453 sq ft across 378 properties (Canada) |
| CT Real Estate Investment Trust | REIT | Building owner | Bowmanville, Ontario | 125,981 sq ft |
| CT Real Estate Investment Trust | REIT | Commercial landlord | Bowmanville, Ontario | 125,981 sq ft at 2000 Green Road |
| CT Real Estate Investment Trust | REIT | Building owner | Port Perry, Ontario | 45,152 sq ft |
| CT Real Estate Investment Trust | REIT | Commercial landlord | Port Perry, Ontario | 45,152 sq ft at 14325 Simcoe Street |
| CT Real Estate Investment Trust | REIT | Building owner | Waterdown, Ontario | 71,424 sq ft Canadian Tire plus 21,746 sq ft of other CTC-banner space |
| CT Real Estate Investment Trust | REIT | Commercial landlord | Waterdown, Ontario | 93,170 sq ft at 11 Clappison Avenue; 31,709,453 sq ft across 378 properties (Canada) |
| CT REIT Totem Mall Ltd | REIT | Building owner | Fort St. John, British Columbia | — |
| CT REIT Totem Mall Ltd | REIT | Commercial landlord | Fort St. John, British Columbia | $818,792.36 |
| CTCL Holdings LLC | Private company | Building owner | Cary, North Carolina | about 87.3 acres; 220,152 sq ft of building remains on the roll |
| CTO Realty Growth | REIT | Commercial landlord | Albuquerque, New Mexico | 210,067 sq ft; $44.0M purchase (Oct 2018) |
| CTO Realty Growth | REIT | Commercial landlord | McAllen, Texas | Palms Crossing, about 399,000 sq ft; bought Feb 2026 for $81.6M |
| CTO Realty Growth, Inc. (Tomoka26 Palms LLC) | REIT | Building owner | McAllen, Texas | about 399,000 sq ft |
| CubeSmart, L.P. | REIT | Commercial landlord | Brooklyn, New York | 11 lots, 711,540 sq ft |
| Culdesac Tempe LLC | Private company | Homebuilder | Tempe, Arizona | 288 units (2022) |
| Culos Development (1996) Inc. | Private company | Homebuilder | Nelson, British Columbia | Licence 21168, in good standing |
| Cumberland & Western Resources LLC | Private company | Landowner | Midland, Texas | 7 accounts, 1,746 acres, $25.5M |
| Cumberland County | Government | Building owner | Fayetteville, North Carolina | 342,820 sq ft (roll, main parcel) |
| Cumberland County | Government | Landowner | Fayetteville, North Carolina | 130 parcels, about 781 acres; $313.7M land and buildings |
| Cumberland County Board of Education | Government | Landowner | Fayetteville, North Carolina | 68 parcels, about 910 acres; $274.9M land and buildings |
| Cumberland County Hospital System, Inc. | Institution | Building owner | Fayetteville, North Carolina | 1,490,582 sq ft (roll, gross area field) |
| Cumberland County Hospital System, Inc. (Cape Fear Valley) | Institution | Landowner | Fayetteville, North Carolina | 57 parcels, about 137 acres; $343.6M land and buildings |
| Cumberland Electric Membership Corporation | Institution | Landowner | Clarksville, Tennessee | 6 parcels, 18.8 acres, $13.4M inside the city (17 parcels, 58.2 acres county-wide) |
| Curators of the University of Missouri (UMKC) | Government | Landowner | Kansas City, Missouri | 229 parcels, about 160 acres, $272.4M |
| Cury Construtora e Incorporadora | Public company | Homebuilder | São Paulo, Brazil | 14,550 units launched 6M26 (6,549 in 2Q26) |
| Cushman & Wakefield | Private company | Commercial landlord | Saskatoon, Saskatchewan | Midtown — $217 million projected annual sales |
| Custom Sorensen Homes Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 48872, in good standing |
| Cutcsa (bus transport company) | Private company | Commercial landlord | Montevideo, Uruguay | Land under Nuevocentro Shopping plus an unstated stake in the mall |
| Cuyahoga County (Board of County Commissioners) | Government | Landowner | Cleveland, Ohio | 100 parcels, 96.5 stated acres, $706.1M |
| Cuyahoga County Land Reutilization Corporation (Cuyahoga Land Bank) | Government | Landowner | Cleveland, Ohio | 1,012 parcels in Cleveland (1,466 county-wide) |
| Cuyahoga Metropolitan Housing Authority (CMHA) | Government | Landowner | Cleveland, Ohio | 308 parcels, 97.3 stated acres, $94.8M |
| CWD 111 Lyon LLC | Private company | Building owner | Grand Rapids, Michigan | — |
| CWS SAF XII Cascades I Owner LLC | Private equity | Commercial landlord | Tyler, Texas | $42.5M (No. 10) |
| CX Lively Indigo Run DST | Private company | Commercial landlord | North Charleston, South Carolina | $63.7M market value; bought for $80.1M (May 2022) |
| Cyfield Group | Private company | Homebuilder | Nicosia (Lefkosia), Cyprus | 360 Nicosia — 135 m, 34 floors, residential, 2020: the tallest building in Nicosia |
| Cyprus Land Development Corporation (ΚΟΑΓ / KOAG) | Government | Landowner | Nicosia (Lefkosia), Cyprus | Builds on its own land; 59 Nicosia-area units listed in 2026 |
| Cyprus Land Development Corporation (ΚΟΑΓ / KOAG) | Government | Homebuilder | Nicosia (Lefkosia), Cyprus | 59 Nicosia-area units listed: 15 flats Agios Dometios and 18 flats Lakatamia (start April 2026), 10 houses Kokkinotrimithia (under construction), 16 flats Kaimakli (ready) |
| Cyrela Brazil Realty | Public company | Homebuilder | São Paulo, Brazil | BRL 3,787M VGV launched in São Paulo region, 2Q26 |
| Czech Republic — administered by Správa Pražského hradu (Prague Castle Administration) | Government | Building owner | Prague, Czech Republic | — |
| Czech Republic — Správa Pražského hradu (Office of the President) | Government | Landowner | Prague, Czech Republic | Prague Castle grounds (and Lány chateau) |
| D. & A. Marchand Investments Inc. and Premiere Construction Ltd. | Private company | Homebuilder | Gloucester, Ontario | 5 each |
| D. Gartner Contracting Ltd. and H.A.O. Holdings Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licences 20892 and 20971, in good standing |
| D.R. Horton | Public company | Homebuilder | Arlington, Texas | 106 accounts (+2 headquarters accounts) |
| D.R. Horton | Public company | Homebuilder | Austin, Texas | 1,168 accounts |
| D.R. Horton | Public company | Homebuilder | Bakersfield, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Chandler, Arizona | 30 homes |
| D.R. Horton | Public company | Homebuilder | Corona, California | 'Riverside County' among its California markets (FY2025) |
| D.R. Horton | Public company | Homebuilder | Corpus Christi, Texas | 272 accounts |
| D.R. Horton | Public company | Homebuilder | Dallas, Texas | 60 accounts |
| D.R. Horton | Public company | Homebuilder | Fort Worth, Texas | 1,838 accounts |
| D.R. Horton | Public company | Homebuilder | Fresno, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Glendale, Arizona | 282 homes |
| D.R. Horton | Public company | Homebuilder | Hayward, California | La Playa Place (7 BMR townhomes offered Jan 2024) |
| D.R. Horton | Public company | Homebuilder | Houston, Texas | 1,279 accounts |
| D.R. Horton | Public company | Homebuilder | Huntsville, Alabama | 765 parcels |
| D.R. Horton | Public company | Homebuilder | Jacksonville, Florida | 636 parcels, 259 acres |
| D.R. Horton | Public company | Homebuilder | Lancaster, California | 84,863 homes closed company-wide FY2025 |
| D.R. Horton | Public company | Homebuilder | Louisville, Kentucky | Louisville listed as a market |
| D.R. Horton | Public company | Homebuilder | Miami, Florida | 84,863 homes closed, FY2025 |
| D.R. Horton | Public company | Homebuilder | Mobile, Alabama | 172 parcels |
| D.R. Horton | Public company | Homebuilder | Modesto, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Montgomery, Alabama | 365 parcels |
| D.R. Horton | Public company | Homebuilder | Moreno Valley, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Orlando, Florida | 5 / 365 parcels |
| D.R. Horton | Public company | Homebuilder | Phoenix, Arizona | 2,248 parcels |
| D.R. Horton | Public company | Homebuilder | Pittsburgh, Pennsylvania | 84,863 homes closed (FY to 30 Sept 2025) |
| D.R. Horton | Public company | Homebuilder | Reno-Sparks, Nevada | 272 parcels, about 59 acres |
| D.R. Horton | Public company | Homebuilder | Riverside, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Salem, Oregon | 318 (53%) |
| D.R. Horton | Public company | Homebuilder | San Bernardino, California | San Bernardino County listed as a market (FY2025) |
| D.R. Horton | Public company | Homebuilder | St. Petersburg, Florida | 30 / 70 parcels |
| D.R. Horton | Public company | Homebuilder | Stockton, California | 9,504 homes closed, Southwest region FY2025 |
| D.R. Horton | Public company | Homebuilder | Tallahassee, Florida | 408 parcels (324 in the City) |
| D.R. Horton | Public company | Homebuilder | Tampa, Florida | 37 / 834 parcels (315 acres county-wide) |
| D.R. Horton | Public company | Homebuilder | Tucson, Arizona | 336 parcels |
| D.R. Horton | Public company | Homebuilder | Victorville, California | San Bernardino County listed as a market (FY2025) |
| D.R. Horton | Public company | Homebuilder | Visalia, California | 605 lots on 4 maps |
| D.R. Horton - Iowa, LLC (D.R. Horton, Inc.) | Public company | Homebuilder | Cedar Rapids, Iowa | 55 lots, 7.5 acres |
| D.R. Horton - Iowa, LLC (trading as Classic Builders) | Public company | Homebuilder | Des Moines, Iowa | 57 parcels (56 lots without improvements) |
| D.R. Horton - Nebraska, LLC | Public company | Homebuilder | Omaha, Nebraska | 355 parcels (341 lots without improvements; 14 homes built 2025 or later) |
| D.R. Horton - Texas, Ltd. | Public company | Homebuilder | Lubbock, Texas | 41 accounts |
| D.R. Horton - Texas, Ltd. (D.R. Horton) | Public company | Homebuilder | Midland, Texas | 123 accounts, 133 acres |
| D.R. Horton (D R Horton Inc Birmingham) | Public company | Homebuilder | Jackson, Mississippi | 29 parcels |
| D.R. Horton (D.R. Horton - Indiana, LLC) | Public company | Homebuilder | Cincinnati, Ohio | 49 parcels (0 in Cincinnati) |
| D.R. Horton (D.R. Horton - Indiana, LLC) | Public company | Homebuilder | Columbus, Ohio | 106 parcels (76 in Columbus) |
| D.R. Horton (D.R. Horton - Indiana, LLC) | Public company | Homebuilder | Fort Wayne, Indiana | 570 parcels (486 vacant lots); 0 in the city |
| D.R. Horton (D.R. Horton - Indiana, LLC) | Public company | Homebuilder | Indianapolis, Indiana | 295 parcels (289 vacant lots) |
| D.R. Horton (D.R. Horton - Texas, Ltd.) | Public company | Homebuilder | Oklahoma City, Oklahoma | 94 parcels (89 vacant lots), about 24 acres |
| D.R. Horton (D.R. Horton - Tulsa, LLC) | Public company | Homebuilder | Tulsa, Oklahoma | 64 accounts (44 vacant lots, 19 homes built 2026), about 13 acres |
| D.R. Horton (D.R. Horton CA2, Inc.) | Public company | Homebuilder | Sacramento, California | 65 (10 in 2024) |
| D.R. Horton (D.R. Horton, Inc. – Portland) | Public company | Homebuilder | Portland, Oregon | 212 lots in Multnomah County, none in Portland |
| D.R. Horton (DR Horton Texas Ltd) | Public company | Homebuilder | Plano, Texas | 19 accounts |
| D.R. Horton (Melody Homes, Inc.) | Public company | Homebuilder | Colorado Springs, Colorado | 180 (383) |
| D.R. Horton Inc | Public company | Homebuilder | Destin, Florida | 52 lots |
| D.R. Horton-Texas, Ltd. | Public company | Homebuilder | Abilene, Texas | 69 accounts |
| D.R. Horton, Inc. | Public company | Homebuilder | Albuquerque, New Mexico | 203 accounts |
| D.R. Horton, Inc. | Public company | Homebuilder | Atlanta, Georgia | 220 parcels (2 in Atlanta) |
| D.R. Horton, Inc. | Public company | Homebuilder | Augusta, Georgia | Augusta listed as a homebuilding market (FY2025) |
| D.R. Horton, Inc. | Public company | Homebuilder | Baltimore, Maryland | 54 parcels |
| D.R. Horton, Inc. | Public company | Homebuilder | Charlotte, North Carolina | 373 parcels (323 in Charlotte) |
| D.R. Horton, Inc. | Public company | Homebuilder | Chattanooga, Tennessee | 45 parcels in the city; about 377 county-wide |
| D.R. Horton, Inc. | Public company | Homebuilder | Columbia, South Carolina | 69 county / 0 city |
| D.R. Horton, Inc. | Public company | Homebuilder | Daytona Beach, Florida | 109 parcels |
| D.R. Horton, Inc. | Public company | Homebuilder | Durham, North Carolina | 207 parcels, 205 without a building |
| D.R. Horton, Inc. | Public company | Homebuilder | Gainesville, Florida | 37 City / 217 countywide |
| D.R. Horton, Inc. | Public company | Homebuilder | Greensboro, North Carolina | 180 parcels, 176 without a building |
| D.R. Horton, Inc. | Public company | Homebuilder | Greenville, South Carolina | 233 / 0 |
| D.R. Horton, Inc. | Public company | Homebuilder | Hagerstown, Maryland | 15 county / 15 city |
| D.R. Horton, Inc. | Public company | Homebuilder | Henderson-Paradise, Nevada | 522 parcels, about 94 acres |
| D.R. Horton, Inc. | Public company | Homebuilder | Knoxville, Tennessee | 7 parcels |
| D.R. Horton, Inc. | Public company | Homebuilder | Memphis, Tennessee | 0 parcels in Memphis; 136 in Millington |
| D.R. Horton, Inc. | Public company | Homebuilder | Ocala, Florida | 222 parcels (218 vacant lots), 35 acres |
| D.R. Horton, Inc. | Public company | Homebuilder | Pasco-Richland-Kennewick, WA | 66 parcels (Richland) |
| D.R. Horton, Inc. | Public company | Homebuilder | Pensacola, Florida | 21 parcels (20 vacant lots) |
| D.R. Horton, Inc. | Public company | Homebuilder | Savannah, Georgia | 89 parcels |
| D.R. Horton, Inc. | Public company | Homebuilder | Virginia Beach, Virginia | 'Virginia Beach/Williamsburg' market |
| D.R. Horton, Inc. | Public company | Homebuilder | Winston-Salem, North Carolina | 178 parcels, 172 without a building |
| D.R. Horton, Inc. - Gulf Coast | Public company | Homebuilder | Baton Rouge, Louisiana | 235 permits, $25.4M declared value |
| D.R. Horton, Inc. - Gulf Coast | Public company | Homebuilder | Lake Charles, Louisiana | 21 parcels (3.6 acres) |
| D.R. Horton, Inc. - Gulf Coast (D.R. Horton, Inc.) | Public company | Homebuilder | Lafayette, Louisiana | 459 parish / 162 city |
| D.R. Horton, Inc. - Midwest | Public company | Homebuilder | Schaumburg, Illinois | 126 sales 2023-2025; 206 parcels still held (2026) |
| D.R. Horton, Inc. – Portland | Public company | Homebuilder | Vancouver, Washington | 29 lots |
| D.R. Horton, Inc. (Birmingham division) | Public company | Homebuilder | Gulfport, Mississippi | 98 lots |
| D.R. Horton, Inc. (NYSE: DHI) | Public company | Homebuilder | United States | 84,863 homes |
| D.R. Horton, Inc. (t/a Emerald Homes) | Public company | Homebuilder | Raleigh, North Carolina | 95 permits (57 townhouse, 38 detached) |
| Daewoo Engineering & Construction (대우건설, 'Prugio') | Public company | Homebuilder | Seoul, South Korea | ₩3.840 trillion |
| Daisho Co Ltd (fee owner of the land, per the roll); Kyo-ya Hotels & Resorts LP (lessee) | Private company | Building owner | Honolulu, Hawaii | 528 rooms (Wikipedia) |
| Dakota UPREIT | REIT | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 43 parcels, 1,058 apartment units, $151.3M |
| Dakota Upreit Limited (c/o SMC) | Private company | Commercial landlord | Minot, North Dakota | $694,200 - rank 19 |
| Dakota UPREIT Limited Partnership (Dakota REIT) | REIT | Commercial landlord | Sioux Falls, South Dakota | 12 parcels, 35 acres, $1.00M tax |
| Dallas Area Rapid Transit | Government | Landowner | Garland, Texas | 23 accounts, $14.5M; about 55 acres |
| Dallas Area Rapid Transit | Government | Landowner | Plano, Texas | 43 accounts, about 205 acres |
| Dallas College | Government | Landowner | Garland, Texas | 1 account, $7.6M; 24.0 acres |
| Dallas College | Government | Building owner | Mesquite, Texas | 116,062 sq ft recorded for a 2022 building; older campus buildings carried at a nominal 100 sq ft |
| Dallas College | Government | Landowner | Mesquite, Texas | 3 accounts, $37.5M; 239.4 acres |
| Dallas College (North Lake campus) | Government | Landowner | Irving, Texas | 11 accounts, $109.3M |
| Dallas County (incl. Dallas County Hospital District) | Government | Landowner | Garland, Texas | 21 accounts, $17.4M; about 220 acres |
| Dallas Main LP | Private company | Building owner | Dallas, Texas | 1,786,285 sq ft total area; 1,853,491 sq ft net lease area |
| Dallas Main LP | Private company | Commercial landlord | Dallas, Texas | 1,786,285 sq ft |
| Dalm Construction Limited | Family / private | Homebuilder | Tillsonburg, Ontario | 30 |
| Dalron Construction Limited | Family / private | Landowner | Greater Sudbury, Ontario | four built-out neighbourhoods; 303 homes 2016-2026 |
| Dalron Construction Limited | Family / private | Commercial landlord | Greater Sudbury, Ontario | four neighbourhoods plus its own rental portfolio |
| Dalron Construction Limited | Family / private | Homebuilder | Greater Sudbury, Ontario | 303 |
| Dan Ryan Builders Mid Atlantic, Inc. | Private company | Homebuilder | Hagerstown, Maryland | 42 county / 0 city |
| Dana Holdings group (IOOO Dana Astra, IOOO Zomex Investment, SOOO Belinte-Roba) | Private company | Commercial landlord | Minsk, Belarus | 'over 9 million m² of real estate' worth USD 27 billion in its portfolio (Mar 2015) |
| Dane County | Government | Building owner | Madison, Wisconsin | — |
| Dane County | Government | Landowner | Madison, Wisconsin | 180 parcels, about 3,836 acres |
| Dangote Group | Private company | Building owner | Lagos, Nigeria | — |
| Daniel Fremlin Holdings Inc. | Private company | Homebuilder | Sault Ste. Marie, Ontario | 16 |
| Daniels | Private company | Homebuilder | Mississauga, Ontario | 7,927 |
| Daniels | Private company | Homebuilder | Toronto, Ontario | 7,927 |
| Danish State — Bygningsstyrelsen | Government | Commercial landlord | Copenhagen, Denmark | c. 3.1 million m2 owned; c. 1,850 leases (national) |
| Danish State — Bygningsstyrelsen (Danish Building and Property Agency) | Government | Landowner | Copenhagen, Denmark | c. 3.1 million m2 State-owned + c. 1.3 million m2 leased (national, Nov 2025) |
| Danish State — Slots- og Kulturstyrelsen (Agency for Culture and Palaces) | Government | Landowner | Copenhagen, Denmark | c. 800,000 m2 of buildings and 500 ha of gardens (national) |
| Danish State (Slots- og Kulturstyrelsen, the Agency for Culture and Palaces) | Government | Building owner | Copenhagen, Denmark | 30,000 m2 |
| Dar Al Arkan Real Estate Development Company | Public company | Homebuilder | Riyadh, Saudi Arabia | not readable |
| Darga SC LLC | Private company | Commercial landlord | North Charleston, South Carolina | 42 parcels (40 houses) |
| Dark Canyon Properties LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 30.25 ac, $263K (land-heavy) |
| Dav Tower LLC | Private company | Building owner | Davenport, Iowa | — |
| Dava Developments Ltd. | Private company | Building owner | Abbotsford, British Columbia | 568,317 sq ft leasable (574,250 sq ft on 35 acres per the manager) |
| Dava Developments Ltd. | Private company | Commercial landlord | Abbotsford, British Columbia | 568,317 sq ft leasable on 35 acres |
| Davenport Airport Commission | Government | Building owner | Davenport, Iowa | — |
| Davenport Airport Commission | Government | Landowner | Davenport, Iowa | 3 parcels, $25.3M, 591.2 acres |
| Davenport Community School District | Government | Landowner | Davenport, Iowa | 70 parcels, $212.9M, 495.4 acres |
| David Maki Builders Limited | Family / private | Homebuilder | Sault Ste. Marie, Ontario | 10 |
| David Weekley Homes (Weekley Homes LLC) | Family / private | Homebuilder | Atlanta, Georgia | 34 parcels (0 in Atlanta) |
| Davidson Homes LLC | Private company | Homebuilder | Huntsville, Alabama | 225 parcels |
| Dayton Arcade Partners LLC; South Arcade Commercial LLC; Dayton Rotunda Commercial LLC; Dayton Housing LLC; SP Rotunda LLC (commercial condominium) | Developer | Building owner | Dayton, Ohio | — |
| Dayton Children's Hospital (Children's Medical Center) | Institution | Landowner | Dayton, Ohio | 77 parcels, $267.3M |
| Dayton Metropolitan Housing Authority (Greater Dayton Premier Management) | Government | Landowner | Dayton, Ohio | 311 parcels, 102 stated acres, $93.1M |
| Dayton Public Schools (Board of Education of the Dayton City School District) | Government | Landowner | Dayton, Ohio | 117 parcels, 378 stated acres, $252.5M |
| Dayton-Montgomery County Port Authority | Government | Landowner | Dayton, Ohio | 2 parcels in its own name in Dayton, $7.8M |
| Daytona Beach Racing and Recreational Facilities District (roll: 'Daytona Beach Race & Recr- LSD') | Government | Landowner | Daytona Beach, Florida | 1 parcel, 69 acres, $7.5M |
| Daytona Homes (Winnipeg) Ltd. | Private company | Homebuilder | Winnipeg, Manitoba | 151 units / 20 permits |
| DCO Pacific City | Private company | Landowner | Huntington Beach, California | $237,841,000 taxable assessed value (rank 4, 0.48%) |
| DDR/DTC City Investments LP | Private company | Building owner | Fort Worth, Texas | 764,691 sq ft (201 Main) + 884,928 sq ft (301 Commerce) |
| DDR/DTC City Investments LP | Private company | Commercial landlord | Fort Worth, Texas | 2,716,207 sq ft over 7 accounts |
| De Alliantie | Institution | Landowner | Amsterdam, Netherlands | 20,387 units (19,652 self-contained; 18,135 social rent) |
| De Young Properties (De Young Communities) | Private company | Homebuilder | Fresno, California | 3 Fresno communities selling (Oct 2026) |
| Deaconess (Deaconess Hospital, Inc. and affiliates) | Institution | Landowner | Evansville, Indiana | 97 parcels, 58.6 acres, $111.0M (108 parcels, $126.4M county-wide) |
| Deaconess Hospital, Inc. | Institution | Building owner | Evansville, Indiana | — |
| Deer Valley Unified School District No. 97 | Government | Landowner | Glendale, Arizona | 30 parcels, 274 acres, $332.1M |
| degewo AG (Berlin, state-owned) | Government | Homebuilder | Berlin and Frankfurt am Main, Germany | 83,000+ |
| Deka Immobilien (DekaBank / German savings banks' funds) | Institution | Commercial landlord | Vienna, Austria | DC Tower 1 (75,000 m2) plus Hoch Zwei and Plus Zwei (over 43,000 m2 above ground) |
| Deka Immobilien Investment GmbH (Deka funds) | Institution | Building owner | Vienna, Austria | 75,000 m2 leaseable |
| Delek US Holdings | Public company | Building owner | Tyler, Texas | — |
| Delek US Holdings | Public company | Landowner | Tyler, Texas | About 600 contiguous acres (refinery) |
| Deli Muz LLC | Private company | Commercial landlord | Evansville, Indiana | 145 city parcels, $7.4M |
| Dell Computer Holdings, LP and Dell Computer Corp. | Public company | Commercial landlord | Round Rock, Texas | $468.5M (rank 2) + $141.8M (rank 6) |
| Dell Technologies (taxpayers of record Dell Computer Holdings, LP and Dell Computer Corp.) | Public company | Building owner | Round Rock, Texas | — |
| Delpark Homes (Port Perry) Inc. | Private company | Homebuilder | Port Perry, Ontario | 124 |
| Deltic Real Estate LLC (PotlatchDeltic) | Public company | Homebuilder | Little Rock, Arkansas | 233 parcels, about 2,267 acres |
| Deltic Real Estate LLC and PotlatchDeltic entities | Public company | Landowner | Little Rock, Arkansas | 273 parcels, about 2,682 acres |
| DeNoble Homes (784534 Ontario Inc. and The Inverlynn Estate Ltd.) | Family / private | Homebuilder | Whitby, Ontario | 63 across two licences |
| DeNova Homes | Private company | Homebuilder | Livermore, California | two Livermore communities listed (Amarone, Cava) |
| Departamento de la Vivienda de Puerto Rico (public promoter) | Government | Homebuilder | Vieques, Puerto Rico | 100 public rental units planned (1–3 bedrooms) |
| Departamento de Recreación y Deportes (DRD) | Government | Landowner | Aguadilla, Puerto Rico | Parcels in barrio Punta Borinquen (area not stated) |
| Departamento de Recursos Naturales y Ambientales (Reserva Natural Canal Luis Peña) | Government | Landowner | Culebra, Puerto Rico | 474.7 ha (mostly marine) |
| Department (Ministry) of Sports, Prefecture of Rabat and Royal Moroccan Football Federation | Government | Building owner | Rabat, Morocco | — |
| Department of Hawaiian Home Lands (State) | Government | Landowner | Honolulu, Hawaii | 4,411 parcels, $5.10B, ~6,400 acres |
| Department of Housing (Government of The Bahamas) | Government | Landowner | Nassau, The Bahamas | 30 acres at Perpall Tract (Chippingham), vested in the Department |
| Department of Transportation, State of Colorado (CDOT) | Government | Landowner | Broomfield, Colorado | 74 accounts, 151.3 acres, $20.0M |
| Department of Urban and Housing Development (Ministry of Construction) | Government | Homebuilder | Yangon, Myanmar | 180,000 units planned in Yangon by 2040 (announced Aug 2017) |
| Deroo Bros. Ventures Inc. | Family / private | Homebuilder | Woodstock, Ontario | 103 |
| Derwent London plc | REIT | Commercial landlord | London, United Kingdom | 5.2 million sq ft, valued at £5.0bn |
| Des Moines Independent Community School District | Government | Landowner | Des Moines, Iowa | 113 parcels, about 417 keyed acres |
| Des Moines Water Works (Board of Water Works Trustees) | Government | Landowner | Des Moines, Iowa | 38 parcels, about 744 keyed acres |
| Desarrolladora Punta Carenero, S.E. and Desarrolladora Punta Carenero, Inc. | Developer | Homebuilder | Culebra, Puerto Rico | 164 apartments, 41 villas (Costa Bonita) |
| Desert Community College District | Government | Building owner | Palm Desert, California | 160 acres |
| Desert Mountain Club, Inc. and Desert Mountain Master Association | Private company | Landowner | Scottsdale, Arizona | 298 parcels, 4,789 acres |
| Desert Sands Unified School District | Government | Landowner | Palm Desert, California | 8 parcels, 97.7 acres |
| Desert Valley Hospital Inc. (Prime Healthcare Services) | Private company | Building owner | Victorville, California | 148 licensed beds |
| Designer Homes of Fargo-Moorhead LLC | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 12 records |
| DeSoto County | Government | Landowner | Southaven, Mississippi | 7 parcels, 251.2 acres |
| DeSoto County Board of Education (DeSoto County Schools) | Government | Landowner | Southaven, Mississippi | 8 parcels, 299.5 acres |
| DeSoto County Convention and Visitors Bureau | Government | Building owner | Southaven, Mississippi | — |
| DeSoto County Convention and Visitors Bureau | Government | Landowner | Southaven, Mississippi | 3 parcels, 77.6 acres |
| Destilería Serrallés | Family / private | Building owner | Ponce, Puerto Rico | — |
| Destilería Serrallés | Family / private | Landowner | Ponce, Puerto Rico | Hilton Ponce resort; Hacienda Mercedita distillery and offices |
| Destilería Serrallés | Family / private | Commercial landlord | Ponce, Puerto Rico | Hilton Ponce Golf & Casino Resort; $30M renovation (2026) |
| Destin Commons Ltd; Destin Commons Phase III Ltd | Private company | Building owner | Destin, Florida | 593,032 sq ft on 47.8 acres, plus Phase III 106,767 sq ft on 7.3 acres (roll) |
| Destin Water Users Inc | Institution | Landowner | Destin, Florida | 10 City parcels, $18.6M |
| Det Kongelige Teater (the Royal Danish Theatre, a State institution) | Government | Building owner | Copenhagen, Denmark | 41,000 m2, 14 floors (5 below ground) |
| Detrie Builders Inc and Detrie Construction Inc | Private company | Homebuilder | Green Bay, Wisconsin | 18 parcels (15 + 3) |
| Detroit Entertainment LLC | Private company | Commercial landlord | Detroit, Michigan | 23 parcels, $371.1M assessed |
| Detroit Housing Commission | Government | Landowner | Detroit, Michigan | 375 parcels, 249 acres |
| Detroit International Bridge Company and Crown Enterprises | Private company | Landowner | Detroit, Michigan | 516 parcels, 269 acres, $65.0M assessed |
| Detroit Land Bank Authority | Government | Landowner | Detroit, Michigan | 57,765 parcels, 5,404 acres |
| Detroit Macomb Hospital | Institution | Building owner | Warren, Michigan | — |
| Detroit Macomb Hospital | Institution | Landowner | Warren, Michigan | 1 parcel, 27.8 acres |
| Detroit Public Schools (Community District) | Government | Landowner | Detroit, Michigan | 379 parcels, 1,067 acres |
| Deutsche Wohnen SE (Vonovia group) — Berlin | Public company | Homebuilder | Berlin and Frankfurt am Main, Germany | c. 100,000 in Berlin; Vonovia 471,000 nationally |
| DEV Property 1 MS LLC and DEV Property 2 MS LLC | Private company | Building owner | Southaven, Mississippi | — |
| Devcore | Private company | Homebuilder | Gatineau, Quebec | 20 years building rental housing in the Outaouais |
| Development Authority of Fulton County | Government | Landowner | Atlanta, Georgia | 185 parcels, 351 acres, $7.94B (countywide 327 parcels, $10.86B) |
| Development Corporation of Abilene | Government | Landowner | Abilene, Texas | 57 accounts, about 1,247 acres, $49.6M |
| Development Finance Authority of Summit County (Summit County Port Authority) | Government | Landowner | Akron, Ohio | 21 parcels, $55.2M |
| Deveraux Developments | Developer | Homebuilder | Calgary, Alberta | 1,519 units / 15 permits |
| DEVO Group — residential division | Private company | Homebuilder | Budapest, Hungary | New business line; runs its own rental housing stock (no count published) |
| DEVO Group (formerly Gránit Pólus Group) | Private company | Commercial landlord | Budapest, Hungary | Westend mall and office building, Pólus office building, Sóház office building, Crowne Plaza Budapest; operates the Müpa |
| DEVO Group (Gránit Pólus Group until 30 September 2026) | Private company | Building owner | Budapest, Hungary | — |
| Devon Headquarters, L.L.C. (subsidiary of Devon Energy Corporation) | Public company | Building owner | Oklahoma City, Oklahoma | 1,421,871 sq ft tower plus 188,315 sq ft podium, 101,400 sq ft atrium and 18,846 sq ft auditorium (assessor building records) |
| Devonwood-related entities (CityPlace Partners LLC, BTC Mall Associates Retail, Devonwood Cherry Street Associates LLC, Devonwood Hotel Associates LLC) | Developer | Commercial landlord | Burlington, Vermont | 4 records, 6.16 acres, $58.4M listed (2025) |
| Dewan Bandaraya Kuala Lumpur (DBKL, Kuala Lumpur City Hall) — public housing (PA/PPR) | Government | Landowner | Kuala Lumpur, Malaysia | 74,000 occupied PA/PPR public-housing units in 70 areas (2016) |
| Dewan Bandaraya Kuala Lumpur (DBKL) — public rental housing (PA/PPR) | Government | Homebuilder | Kuala Lumpur, Malaysia | 74,000 occupied PA/PPR units in 70 areas (2016) |
| Dewey Square Tower Associates | Private company | Building owner | Boston, Massachusetts | 1,403,650 sq ft gross on the roll |
| Dexel Developments (Lawen Group) | Family / private | Homebuilder | Halifax, Nova Scotia | 138 rental units at the Press Block |
| Dexus (75%) and Dexus Wholesale Property Fund (25%) | REIT | Building owner | Melbourne (City of Melbourne LGA), Victoria | — |
| Dexus (ASX: DXS) and Dexus Wholesale Property Fund (DWPF) | REIT | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | $20.2b office across the Dexus platform; 80 Collins Street (Dexus 75%, DWPF 25%) |
| Dexus (ASX: DXS) and its managed funds (DWPF, DWAPF) | REIT | Commercial landlord | Sydney (City of Sydney LGA), New South Wales | $20.2bn office portfolio across the Dexus platform, $9.8bn of it on Dexus's balance sheet |
| Dexus (Dexus-managed; stake not stated) | REIT | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| Dexus / Dexus Wholesale Property Fund | REIT | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| Dexus Wholesale Property Fund (Dexus-managed unlisted fund) | Institution | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| DEZ Development LLC | Private company | Homebuilder | Portland, Oregon | 50 new-build lots in Portland |
| DFC Baseline East Village Ph-3 LLC | Developer | Homebuilder | Broomfield, Colorado | 80 lots |
| DG Mesquite III Property Owner LP / DG Industrial Portfolio VIII | Private company | Commercial landlord | Mesquite, Texas | 4 accounts, 1,574,898 sq ft, $138.4M |
| DG Strategic VII LLC | Public company | Building owner | Salem, Oregon | — |
| DG Strategic VII LLC | Public company | Commercial landlord | Salem, Oregon | $145.0M (1 account, 67.5 acres) |
| DHR Real Estate Management LLC / DHR Real Estate Partners Ltd | Private company | Commercial landlord | McAllen, Texas | $36.3M taxable (9th); 53 accounts, about 66 acres |
| Di Gregorio Developments Inc. | Family / private | Homebuilder | Thunder Bay, Ontario | 28 |
| Diamond Beach Holdings LLC (International Bancshares) | Public company | Homebuilder | Corpus Christi, Texas | 282 accounts |
| DiamondRock Hospitality | REIT | Building owner | Fort Lauderdale, Florida | — |
| DiamondRock Hospitality | REIT | Commercial landlord | Fort Lauderdale, Florida | 2 hotels, 528 rooms |
| DiamondRock Hospitality Co | REIT | Commercial landlord | Destin, Florida | 2 hotels, 307 rooms, $83.8M (roll) |
| DiamondRock Hospitality Co (roll: DRH HBR Owner LLC) | REIT | Building owner | Destin, Florida | 162,865 sq ft building area (roll); 270 rooms (2025 10-K) |
| DiamondRock Hospitality Co (roll: DRH HPI Owner LLC) | REIT | Building owner | Destin, Florida | 26,182 sq ft building area (roll); 37 rooms |
| DiamondRock Hospitality Company | REIT | Commercial landlord | Burlington, Vermont | 1 hotel, 258 rooms; $29.4M listed |
| DiamondRock Hospitality Company | REIT | Building owner | Fort Worth, Texas | — |
| DiamondRock Hospitality Company (owning entity of record: DiamondRock Burlington Owner LLC) | REIT | Building owner | Burlington, Vermont | 177,382 sq ft gross |
| Digital 2121 South Price LLC | REIT | Building owner | Chandler, Arizona | 519,674 sq ft of improvement components, built 2000 and 2011 (Commercial Master) |
| Digital Loudoun 3 LLC (Digital Realty Trust) | REIT | Building owner | Leesburg-Ashburn, Virginia | — |
| Digital Realty Trust | REIT | Building owner | Chicago, Illinois | — |
| Digital Realty Trust | REIT | Commercial landlord | Chicago, Illinois | 2,230,000 sq ft across 7 buildings |
| Digital Realty Trust (Digital Loudoun 3 LLC and 17 sister entities) | REIT | Commercial landlord | Leesburg-Ashburn, Virginia | 18 parcels, about $9.45B |
| Dilworth Homes | Private company | Homebuilder | West Kelowna, British Columbia | 3 new-construction permits |
| Dimand S.A. | Public company | Commercial landlord | Athens, Greece | EUR 172.3m fair value; EUR 964.3m GDV (31.12.2025) |
| Dimand S.A. | Public company | Homebuilder | Athens, Greece | 8 projects; fair value EUR 172.3m; GDV at completion EUR 964.3m (31.12.2025) |
| Dimond Center Holdings LLC | Private company | Building owner | Anchorage, Alaska | 728,000 sq ft |
| Dimond Center Holdings LLC | Private company | Commercial landlord | Anchorage, Alaska | 6 parcels, 36 acres, $68.6M |
| Diocese of Beaumont | Institution | Landowner | Beaumont, Texas | 102 accounts, 195.5 acres, $26.1M |
| Diocese of Fargo | Institution | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 13 parcels, ~91 acres, $50.5M |
| Diocese of Laredo | Institution | Landowner | Laredo, Texas | 82 accounts, about 128 acres |
| Diocese of Pensacola-Tallahassee | Institution | Landowner | Pensacola, Florida | 33 parcels, 55.9 acres, $23.2M |
| Diocese of Venice | Institution | Landowner | Naples, Florida | 12 parcels, 13.3 acres, $170.1M |
| Dionne Development LLC | Developer | Homebuilder | Lake Charles, Louisiana | 78 parcels (14.9 acres) |
| Dirección Provincial de la Vivienda de La Habana | Government | Homebuilder | Havana, Cuba | 80 container homes in two phases of 40 (Toledo, Marianao); ~114,000 m² site |
| Diriyah Company | Sovereign fund | Homebuilder | Riyadh, Saudi Arabia | 300+ branded residences, 40 hotels, 14 km² (outside the city boundary) |
| Dirty Laundry Winery Ltd. | Private company | Building owner | Summerland, British Columbia | — |
| Discovery Silver Corp. | Public company | Building owner | Timmins, Ontario | — |
| Discovery Silver Corp. | Public company | Landowner | Timmins, Ontario | area not stated in any filing opened |
| Discovery Silver Corp. | Public company | Commercial landlord | Timmins, Ontario | the Porcupine Complex and Kidd Operations |
| District Board of Trustees (Daytona State College) | Government | Landowner | Daytona Beach, Florida | 11 parcels, 114 acres, $150.9M |
| District Board of Trustees of the College of Central Florida | Government | Building owner | Ocala, Florida | 555,919 sq ft building area (roll) |
| District Board of Trustees of the College of Central Florida | Government | Landowner | Ocala, Florida | 7 parcels, 272 acres, $97.3M |
| District of Columbia | Government | Building owner | Washington, District of Columbia | 217,957 sq ft lot (roll) |
| District of Columbia | Government | Landowner | Washington, District of Columbia | 2,667 lots, $20.26B, about 2,848 acres |
| District of Columbia (land); CCDC Office LLC, CCDC Residential Rental LLC, CCDC Retail LLC and CCDC Hotel LLC (improvements) | Government | Building owner | Washington, District of Columbia | 520,000 sq ft office, 458 rentals, 216 condos and 185,000 sq ft retail in Phase I (2011 report) |
| District of Columbia (land); Hoffman-Madison Waterfront 'Wharf … REIT Leaseholder' and 'Wharf … Condo Owner' LLCs (buildings) | Government | Building owner | Washington, District of Columbia | 3.2M+ sq ft planned on 27 acres plus 50 acres of water (2014 report) |
| District of Columbia Housing Authority | Government | Landowner | Washington, District of Columbia | 978 lots, $1.92B, 310.4 acres |
| District of Columbia Housing Authority | Government | Homebuilder | Washington, District of Columbia | 978 lots, $1.92B |
| District of Summerland | Government | Landowner | Summerland, British Columbia | 833 ha across 38 large parcels; $15.7M of land at cost |
| District of Summerland (electrical and water utilities) | Government | Commercial landlord | Summerland, British Columbia | $64.9M water system, $23.6M other engineering systems, at cost |
| District of Summerland (the permit record, not a builder) | Government | Homebuilder | Summerland, British Columbia | 200 units added in 2025 |
| Divco, Brasswater and VamCorp (Salaberry-de-Valleyfield Asset Management), VamCorp at 50% | Private equity | Building owner | Salaberry-de-Valleyfield, Quebec | 28,023.2 m2 of floor area |
| Divco, Brasswater and VamCorp consortium | Private equity | Commercial landlord | Salaberry-de-Valleyfield, Quebec | 28,023.2 m2 |
| DivcoWest-led partnership with BDT & MSD Partners and an unnamed global institutional investor | Private company | Building owner | Boston, Massachusetts | 1.1M sq ft (DivcoWest); 1,419,949 sq ft gross on the roll |
| Divercity Urban Property Group | Private company | Homebuilder | Johannesburg, South Africa | 7,500+ affordable apartments delivered (national) |
| Diversified Healthcare Trust | REIT | Commercial landlord | Albuquerque, New Mexico | 5 accounts, 26.3 acres, $25.4M |
| Diversified Healthcare Trust | REIT | Commercial landlord | Fremont, California | 3 properties, $105.4M gross book cost |
| Diversified Healthcare Trust | REIT | Commercial landlord | Stockton, California | $37.8M gross, 2 properties |
| Diversified Healthcare Trust (SNH Yonkers Tenant Inc) | REIT | Commercial landlord | Yonkers, New York | $81.4M on 1 parcel |
| Diversified Residential Homes 1 LLC | Private company | Homebuilder | Jackson, Mississippi | 138 parcels, $7.8M |
| Divided ownership by floor; IRSA Inversiones y Representaciones S.A. retains 3 floors | Public company | Building owner | Buenos Aires, Argentina | 35,208 m² GLA (IRSA owns 3,740 m²) |
| DJK Custom Homes, Inc. | Private company | Homebuilder | Naperville, Illinois | 55 parcels, $6.2M assessed |
| DK Las Olas LLC (hotel, garage and commercial parcels); residential condominium units held separately | Private company | Building owner | Fort Lauderdale, Florida | — |
| DKI Jakarta provincial enterprises — PT Jakarta Propertindo (Jakpro), holder of reclamation-land management rights | Government | Landowner | Jakarta, Indonesia | 5% of the HPL area of each north-coast reclamation island handed to the province (Governor Reg. 120/2018) |
| DKI Jakarta Provincial Government (Pemerintah Provinsi DKI Jakarta) | Government | Building owner | Jakarta, Indonesia | — |
| DKI Jakarta Provincial Government (Pemerintah Provinsi DKI Jakarta) — regional property (Barang Milik Daerah) under its asset agency BPAD | Government | Landowner | Jakarta, Indonesia | Fixed assets Rp604.2 trillion on the provincial balance sheet (FY2023); 3,922 land certificates worth about Rp102 trillion issued in its BPN certification drive (reported June 2026) |
| DLH Development LLC | Private company | Homebuilder | Destin, Florida | 15 parcels, $2.7M |
| DMB Mesa Proving Grounds LLC | Developer | Landowner | Mesa, Arizona | 18 parcels, 142 acres, $68.1M |
| DMCC | Government | Commercial landlord | Dubai, United Arab Emirates | 87 residential and commercial towers, 600+ retail outlets (JLT) |
| DMCC (Dubai Multi Commodities Centre Authority) | Government | Building owner | Dubai, United Arab Emirates | — |
| DMCC (freehold plots, Jumeirah Lakes Towers and Uptown Dubai) | Government | Homebuilder | Dubai, United Arab Emirates | 87 towers in JLT |
| DMCI Homes, Inc. (DMCI Holdings, PSE: DMC) | Public company | Homebuilder | Manila (City of Manila), Philippines | Torre de Manila, 46 floors, Ermita |
| Doctors Hospital of Augusta, LLC (HCA Healthcare) | Public company | Building owner | Augusta, Georgia | — |
| Dole Food Co Inc | Private company | Landowner | Honolulu, Hawaii | 37 parcels, $20.2M, ~4,700 acres |
| Dollar Tree Distribution, Inc. | Public company | Commercial landlord | Savannah, Georgia | 1 parcel, 59.6 acres, $110.1M |
| Dollar Tree, Inc. | Public company | Building owner | Chesapeake, Virginia | about 0.5M sq ft (10-K) |
| Dollar Tree, Inc. | Public company | Commercial landlord | Chesapeake, Virginia | about 0.5M sq ft HQ tower; 40.5-acre HQ parcel assessed at $130.5M (2020) |
| Dolmen City REIT | REIT | Commercial landlord | Karachi, Sindh, Pakistan | 800,009 sq ft leasable (Dolmen Mall Clifton 542,847; The Harbour Front 257,162) |
| Dolmen City REIT (Central Depository Company of Pakistan as trustee) | REIT | Building owner | Karachi, Sindh, Pakistan | 257,162 sq ft leasable (REIT); 'over 270,000 square feet' across seventeen floors |
| Dolmen City REIT (units listed on PSX; Central Depository Company of Pakistan as trustee; managed by AHDRM (the Dolmen REIT manager)) | REIT | Building owner | Karachi, Sindh, Pakistan | 542,847 sq ft leasable (REIT); about 1 million sq ft built-up over three levels |
| Dom Development S.A. | Public company | Homebuilder | Warsaw, Poland | 4,448 units sold and 4,228 handed over in 2025 (group); Q4 2025 Warsaw: 586 sold, 924 handed over |
| Domain Homes | Private company | Homebuilder | St. Petersburg, Florida | 11 / — parcels |
| Dominican State — civic estate (Palacio Nacional, Estadio Quisqueya, Centro Olímpico Juan Pablo Duarte) | Government | Landowner | Santo Domingo, Dominican Republic | Palacio Nacional 18,000 m²; Estadio Quisqueya 41,818 m² site |
| Dominican State (Estado dominicano) | Government | Building owner | Santo Domingo, Dominican Republic | 18,000 m² (as stated) |
| Dominican State (Estado dominicano) — incl. Dirección General de Bienes Nacionales and UTECT | Government | Landowner | Santo Domingo, Dominican Republic | Original owner of all national territory (Ley 108-05, Principio III); 5,822 titles issued from State land in the Domingo Savio project, Distrito Nacional (as of Jun 2026) |
| Dominion Energy (Virginia Electric & Power Co and Dominion Resources entities) | Public company | Landowner | Richmond, Virginia | 26 parcels, $443.4M, 119 acres |
| Dominion Energy South Carolina | Public company | Landowner | North Charleston, South Carolina | 26 parcels, 157 acres |
| Dominion Energy South Carolina (formerly South Carolina Electric & Gas) | Public company | Landowner | Columbia, South Carolina | 13 parcels, $5.1M in the city (42 county-wide) |
| Dominion Energy Virginia (recorded as 'Dominion Power' / 'Virginia Power') | Public company | Landowner | Norfolk, Virginia | 34 parcels, $16M; 55 acres |
| Dominion Homes Inc | Private company | Homebuilder | Oklahoma City, Oklahoma | 68 parcels (52 vacant), about 8 acres |
| Dominion Resources Services, Inc. (now listed as Dominion Energy Services, Inc.) | Public company | Building owner | Richmond, Virginia | — |
| Domtar (Paper Excellence Group) | Private company | Commercial landlord | Thunder Bay, Ontario | three regional sawmills, one in Thunder Bay/Fort William First Nation |
| Domtar Corporation | Private company | Building owner | Port Alberni, British Columbia | 330,000 tonnes a year of directory and coated papers |
| Domtar Corporation | Private company | Commercial landlord | Port Alberni, British Columbia | a 330,000-tonne paper mill; $91.7M of major industry on the roll |
| Don Klausmeyer Construction LLC | Private company | Homebuilder | Wichita, Kansas | 87 parcels (46 houses, 31 lots) |
| Don West Construction Limited (Donwest Custom Homes) | Family / private | Homebuilder | St. Thomas, Ontario | 301 |
| Donkers Harris Ltd. (Donkers Harris Homes) | Private company | Homebuilder | Listowel, Ontario | 41 |
| Donstroy (ДОНСТРОЙ) | Private company | Homebuilder | Moscow, Russia | 767,580 m² |
| Doral Holdings Limited and 430635 Ontario Inc. | Private company | Building owner | Welland, Ontario | 500,000 sq ft |
| Doral Holdings Limited and 430635 Ontario Inc. | Private company | Landowner | Welland, Ontario | the Seaway Mall site, 800 Niagara Street |
| Doral Holdings Limited and 430635 Ontario Inc. (Seaway Mall) | Private company | Commercial landlord | Welland, Ontario | 500,000 sq ft |
| Dorothea Dix Park (City of Raleigh) | Government | Landowner | Raleigh, North Carolina | About 298 acres in two City parcels, $204.6M (park: 308 acres) |
| Dorou Residencies S.M.S.A. (subsidiary of Dimand S.A.) | Public company | Building owner | Athens, Greece | c. 560 m² plot; existing multi-storey building of c. 4,778 m² |
| Dostie Homes LLC | Private company | Homebuilder | St. Augustine, Florida | 7 lots, $1.9M |
| Douala Retail and Convention Center (DRCC) — Actis 90% | Private equity | Commercial landlord | Douala, Cameroon | Douala Grand Mall: 18,500 m² rental space; about 80 billion XAF investment |
| Douala Retail and Convention Center (DRCC), held through the Douala Mall Joint Venture — 90% by Actis (Actis Douala Mixed Used Development Ltd) | Private equity | Building owner | Douala, Cameroon | 18,500 m² rental space; 38,000 m² site; phase 1 on 3 ha of a 5 ha site |
| Double J Martin ND LLC | Private company | Homebuilder | Minot, North Dakota | 107 parcels / 25.1 ac |
| Double L Construction and Management Ltd | Private company | Homebuilder | Winnipeg, Manitoba | 536 units / 4 permits |
| Doug Tarry Homes (Doug. Tarry Limited) | Family / private | Landowner | St. Thomas, Ontario | 1,103 home possessions 2016-2026; buyer of the Elgin County Railway Museum parcel |
| Doug. Tarry Limited (Doug Tarry Homes) | Family / private | Homebuilder | St. Thomas, Ontario | 1,103 |
| Douglas Development-linked entities (shared name prefix and address) | Private company | Commercial landlord | Washington, District of Columbia | 395 lots, $2.26B, 114 acres |
| Douglas Emmett | REIT | Commercial landlord | Los Angeles, California | 18.0M sq ft office + 5,445 apartments |
| Douglas Emmett | REIT | Building owner | Santa Monica, California | 285,379 sq ft (roll) |
| Douglas Emmett | REIT | Commercial landlord | Santa Monica, California | 5 office properties + 3 apartment properties (940 units) |
| Douglas Emmett Inc | REIT | Commercial landlord | Honolulu, Hawaii | 4 multifamily properties, 2,506 units (10-K); 6 parcels, $565.2M (roll) |
| Douglas Park Associates III, LLC | Private company | Landowner | Long Beach, California | Landlord of 3881 McGowen St (Rocket Lab HQ), Douglas Park |
| Douja Promotion Groupe Addoha | Public company | Homebuilder | Rabat, Morocco | 2,341 units under construction in 'Rabat' (1,576 high-end + 765 economic/mid-market), 2025 |
| Downtown Development Authority (City of Detroit) | Government | Building owner | Detroit, Michigan | 704,386 sq ft on the roll |
| Downtown hotel and conference block, 1620-1700 rue Notre-Dame Centre (owner not established) | Private company | Commercial landlord | Trois-Rivières, Quebec | $31,026,000, 12 storeys |
| Downtown Railyard Ventures, LLC | Developer | Building owner | Sacramento, California | — |
| Downtown Railyard Ventures, LLC | Developer | Landowner | Sacramento, California | the Railyards site (acreage not stated by the owner) |
| Doyle Construction Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 20805, in good standing |
| Doyle Homes Ltd. | Private company | Homebuilder | Kanata, Ontario | 51 |
| DPML Orange LLC | Private company | Commercial landlord | Fresno, California | $129.5M |
| DR Horton Texas Ltd | Public company | Homebuilder | Garland, Texas | 2 accounts, 7.1 acres |
| Dragon Capital (commercial real estate funds) | Private equity | Commercial landlord | Kyiv, Ukraine | 25 properties, over 570,000 m² (Ukraine-wide: office, retail, logistics) |
| Drake University | Institution | Landowner | Des Moines, Iowa | 102 parcels, about 31 keyed acres; $4.3M taxable |
| Drax Group plc | Public company | Building owner | Prince Rupert, British Columbia | 1.25 million tonnes annual capacity |
| Drax Group plc | Public company | Commercial landlord | Prince Rupert, British Columbia | 1.25 million tonnes a year |
| DRB Group - North Carolina, LLC | Private company | Homebuilder | Raleigh, North Carolina | 100 permits (95 townhouse) |
| DRB Group South Carolina LLC | Private company | Homebuilder | Greenville, South Carolina | 185 / 19 |
| DRB Group South Carolina LLC | Private company | Homebuilder | North Charleston, South Carolina | 25 parcels |
| DRC Construction LLC | Private company | Homebuilder | Beaumont, Texas | 26 accounts |
| Dream Finders Homes | Public company | Homebuilder | Jacksonville, Florida | 139 parcels; 8,608 closings company-wide in 2025 |
| Dream Finders Homes | Public company | Homebuilder | Orlando, Florida | 56 / 359 parcels |
| Dream Finders Homes (DFH Mandarin, LLC; Waterfield Development Colorado, LLC) | Public company | Homebuilder | Fort Collins, Colorado | 89 |
| Dream Finders Homes LLC | Public company | Homebuilder | Hilton Head Island, South Carolina | 29 vacant lots (2.1 acres), Baileys Cove S/D |
| Dream Finders Homes LLC | Public company | Homebuilder | Savannah, Georgia | 21 parcels |
| Dream Office REIT | REIT | Commercial landlord | Toronto, Ontario | 4.4M sq ft, 23 office buildings |
| Dream Unlimited Corp. | Public company | Landowner | High River, Alberta | Montrose phases 5 and 6 |
| Drees Homes of DC Inc | Private company | Homebuilder | Leesburg-Ashburn, Virginia | 75 parcels |
| Dresden School District | Government | Landowner | Hanover, New Hampshire | 1 parcel, 22.85 acres, $31.0M |
| Drewlo Holdings | Family / private | Landowner | St. Thomas, Ontario | 20 acres; 1,800-2,000 rental units proposed |
| Drewlo Holdings Inc. | Family / private | Landowner | London, Ontario | 10,000+ units across 6 cities; 46 London rental addresses listed |
| Drewlo Holdings Inc. / Drewlo Homes Inc. | Family / private | Homebuilder | St. Thomas, Ontario | no freehold possessions recorded for Drewlo Holdings; 7 for Drewlo Homes |
| Drewlo Homes Inc. | Family / private | Homebuilder | London, Ontario | 7 |
| Drexel University | Institution | Landowner | Philadelphia, Pennsylvania | 103 parcels, $1.46B |
| Dreyer Development LLC | Private company | Homebuilder | Eugene, Oregon | 31 lots, 10.1 acres |
| Driftwood Mall — owner not established | Not established | Commercial landlord | Courtenay, British Columbia | 258,859 sq ft GLA |
| DRP Odin 15 LLC (former Eastern Hills Country Club) | Private company | Landowner | Garland, Texas | 1 account, 177.4 acres, $7.0M |
| DSB (station infrastructure); Banedanmark (rail infrastructure) | Government | Building owner | Copenhagen, Denmark | — |
| DSB and Banedanmark (State railways) | Government | Landowner | Copenhagen, Denmark | Copenhagen Central Station: DSB station, Banedanmark track |
| DSLD Homes (Gulf Coast) LLC | Private company | Homebuilder | Gulfport, Mississippi | 66 lots |
| DSLD Homes LLC | Private company | Homebuilder | Lafayette, Louisiana | 847 parish / 135 city |
| DSLD Homes LLC | Private company | Homebuilder | Lake Charles, Louisiana | 163 parcels (25.7 acres) |
| DSLD Homes LLC | Private company | Homebuilder | Shreveport, Louisiana | 63 lots |
| DSLD Homes, LLC | Private company | Homebuilder | Baton Rouge, Louisiana | 230 permits, $35.4M declared value |
| DSM MB I LLC | Private company | Commercial landlord | Nashua, New Hampshire | 5 parcels, $70.6M |
| DTE Electric Company | Public company | Landowner | Ann Arbor, Michigan | $96,258,200 taxable (2025, 1st; class 551 utility) |
| DTE Electric Company and DTE entities | Public company | Landowner | Detroit, Michigan | 126 parcels, 265 acres, $96.8M assessed |
| DTE Electric Company and DTE Gas Company | Public company | Landowner | Warren, Michigan | 13 parcels, 18.7 acres, $3.4M |
| DTE Gas Company | Public company | Landowner | Grand Rapids, Michigan | $73,749,900 taxable value, second-largest taxpayer (2026) |
| Dubai Holding (Meraas, Nakheel, Dubai Properties) | Sovereign fund | Homebuilder | Dubai, United Arab Emirates | 106.7K+ residential and land plots delivered |
| Dubai Residential REIT | REIT | Homebuilder | Dubai, United Arab Emirates | 35,900+ homes owned and operated |
| Dublin City Council | Government | Landowner | Dublin (Dublin City Council area), Ireland | 28,107 dwellings owned at 31 Dec 2024 |
| Dublin Port Company | Government | Landowner | Dublin (Dublin City Council area), Ireland | 260-hectare port estate |
| Ducks Unlimited Mission Community Services Society | Institution | Building owner | Mission, British Columbia | 7 parcels |
| Ducks Unlimited Mission Community Services Society | Institution | Landowner | Mission, British Columbia | 7 parcels at Silverdale |
| Dufferin Aggregates, a division of CRH Canada Group Inc. | Public company | Building owner | Milton, Ontario | 552.3 ha overall operation, 452.1 ha approved extraction area |
| Dufferin Aggregates, a division of CRH Canada Group Inc. | Public company | Landowner | Milton, Ontario | 552.3 ha (overall operation), 452.1 ha approved for extraction |
| Dufferin Aggregates, a division of CRH Canada Group Inc. | Public company | Commercial landlord | Milton, Ontario | 552.3 ha of quarry operation |
| Duke Energy | Public company | Landowner | Durham, North Carolina | 38 parcels, about 118 acres, $32.0M |
| Duke Energy | Public company | Landowner | Winston-Salem, North Carolina | 103 parcels, about 251 acres |
| Duke Energy (as Duke Power Company) | Public company | Landowner | Greenville, South Carolina | 33 parcels, 178 acres, $38.8M in the city (81 across the layer) |
| Duke Energy (Duke Energy Carolinas / Duke Power) | Public company | Landowner | Charlotte, North Carolina | 276 parcels, about 3,080 acres, $574.6M |
| Duke Energy Carolinas LLC (Duke Power) | Public company | Landowner | Greensboro, North Carolina | 53 parcels, about 229 acres |
| Duke Energy Florida | Public company | Landowner | St. Petersburg, Florida | 43 parcels, 384 acres, $92.3M |
| Duke Energy Florida LLC (and 'Duke Energy Center') | Public company | Landowner | Ocala, Florida | 7 parcels, 117 acres, $6.5M |
| Duke Energy Ohio | Public company | Landowner | Cincinnati, Ohio | 195 parcels, 219 stated acres, $60.3M |
| Duke Energy Progress | Public company | Landowner | Cary, North Carolina | 13 parcels, about 138 acres, $35.8M |
| Duke Energy Progress | Public company | Landowner | Raleigh, North Carolina | 45 parcels, about 363 acres, $169.9M |
| Duke Realty Limited Partnership (incl. Duke Realty Tax Advisors LLC) | REIT | Commercial landlord | Savannah, Georgia | 8 parcels, 210.9 acres, $185.8M |
| Duke Realty LP (Woodlake industrial) | Private company | Commercial landlord | Cary, North Carolina | 5 parcels, 529,551 sq ft, $74.8M |
| Duke University | Institution | Building owner | Durham, North Carolina | 676.09 acres (one parcel) |
| Duke University | Institution | Landowner | Durham, North Carolina | 164 parcels, about 2,636 acres, $1.28B |
| Duluth Economic Development Authority | Government | Landowner | Duluth, Minnesota | 80 parcels, 152.3 acres, $8.1M estimated |
| Duluth HRA (Housing and Redevelopment Authority) | Government | Landowner | Duluth, Minnesota | 332 parcels, 93.4 acres, $94.5M estimated |
| Dunavant Gulf LLC | Private company | Homebuilder | Destin, Florida | 27 parcels, $3.4M |
| Duncan Emm Construction Limited | Family / private | Homebuilder | Stratford, Ontario | no possession count published |
| Dunes Plaza SPE LLC | Private company | Building owner | Michigan City, Indiana | — |
| Dunes Plaza SPE LLC | Private company | Commercial landlord | Michigan City, Indiana | $9.7M, 2 parcels |
| DuPage County | Government | Landowner | Naperville, Illinois | 13 parcels, 15.1 acres |
| Durham Public Schools Board of Education | Government | Landowner | Durham, North Carolina | 77 parcels, about 1,359 acres, $771.5M |
| Duval County School Board | Government | Landowner | Jacksonville, Florida | 160 parcels, 3,356 acres |
| DW CAL 308 Guadalupe LLC (lessee) | Private company | Building owner | Austin, Texas | 833,000 sq ft (REBusinessOnline) |
| Dwell Homes LLC | Private company | Homebuilder | Abilene, Texas | 26 accounts |
| DWF V 6&G Commercial Owner LLC (lessee) | Private company | Building owner | Austin, Texas | — |
| E & L Development Inc | Private company | Homebuilder | Shreveport, Louisiana | 112 lots |
| E Squared Developments Corp. / The Block Inc. / Paisley & Whitelaw Inc. | Developer | Homebuilder | Cambridge, Ontario | 378 (plus 325 on a third licence) |
| E-One Inc | Private company | Landowner | Ocala, Florida | 3 parcels, 80 acres, $17.4M |
| E. & J. Gallo Winery (and Gallo Glass Company) | Private company | Building owner | Modesto, California | — |
| E. & J. Gallo Winery and Gallo Glass Company | Private company | Landowner | Modesto, California | $579.3M + $485.1M taxable assessed value (2024/25) |
| E. Schmidt Construction Ltd. | Private company | Homebuilder | Abbotsford, British Columbia | Licence 20554, in good standing |
| EA Homes LP | Private company | Homebuilder | Chattanooga, Tennessee | 73 parcels |
| Eagle Construction of VA LLC | Private company | Homebuilder | Chesapeake, Virginia | 58 parcels |
| Eagle Creek Builders & Developers Inc | Private company | Homebuilder | Toledo, Ohio | 29 parcels, 24 in Toledo |
| Eagle Landing and Cottonwood Centre, owners not established | Private company | Commercial landlord | Chilliwack, British Columbia | $3,997,224,400 of business and other assessment on the 2026 roll |
| EAH Housing | Institution | Homebuilder | Hayward, California | 133 apartments (2 buildings, 2024) |
| East Aqua Development V LLC (University of Dayton) | Institution | Building owner | Dayton, Ohio | 455,000 sq ft |
| East Baton Rouge Parish School Board | Government | Landowner | Baton Rouge, Louisiana | 253 parcels, about 2,930 acres |
| East Baton Rouge Redevelopment Authority (Build Baton Rouge) | Government | Landowner | Baton Rouge, Louisiana | 121 parcels, about 25 acres |
| East Bay Regional Park District | Government | Landowner | Concord, California | 2,256 acres of regional parkland in the city (from 40 before 2020) |
| East Bay Regional Park District | Government | Landowner | Fremont, California | Mission Peak 3,023 acres; Coyote Hills 1,266 acres; Quarry Lakes 471 acres (with ACWD) |
| East Bay Regional Park District | Government | Landowner | Hayward, California | Hayward Regional Shoreline, 1,841 acres (operated) |
| East Bay Regional Park District | Government | Landowner | Oakland, California | Reinhardt Redwood Regional Park, 1,833 acres (part in Oakland); MLK Jr. Shoreline 748 acres, leased from the Port |
| East Bay Regional Park District | Government | Landowner | Pleasanton, California | 72.1 acres proposed dedication (Lester/Hidden Valley) |
| East Bay Regional Park District | Government | Landowner | Walnut Creek, California | Operates Diablo Foothills Regional Park and Castle Rock Regional Recreation Area, 'both of which are located in Walnut Creek' |
| East Gainesville Development Partners | Private company | Landowner | Gainesville, Florida | 7 parcels, 428.9 acres, $2.8M |
| Eastdale Mall Realty LLC and co-owners (Mason Asset Management group) | Private company | Commercial landlord | Montgomery, Alabama | 4 parcels, 49.7 acres, $35.9M |
| Eastdale Mall Realty LLC and two co-owning Eastdale LLCs (Mason Asset Management group) | Private company | Building owner | Montgomery, Alabama | 759,644 sq ft GLA (Mason listing) |
| Easterly Government Properties | REIT | Commercial landlord | Albuquerque, New Mexico | 3 accounts, 17.4 acres, $39.0M |
| Easterly Government Properties | REIT | Commercial landlord | Anaheim, California | 95,273 sq ft, 1 office property |
| Easterly Government Properties | REIT | Commercial landlord | Riverside, California | 34,354 sq ft |
| Easterly Government Properties | REIT | Commercial landlord | Santa Ana, California | 39,905 sq ft (DEA – Santa Ana) |
| Easterly Government Properties (EGP 320 Clarksburg LLC) | REIT | Building owner | Clarksburg, West Virginia | 70,495 leased sq ft (s7) |
| Easterly Government Properties (EGP 320 Clarksburg LLC) | REIT | Commercial landlord | Clarksburg, West Virginia | $5.59M; 70,495 sq ft leased to GSA |
| Eastern Iowa Community College | Government | Landowner | Davenport, Iowa | 4 parcels, $9.8M, 22.5 acres |
| Eastern Municipal Water District | Government | Landowner | Moreno Valley, California | improvement-district rate 0.006 per $100 (FY2025) |
| Eastern Virginia Medical School (as recorded) | Institution | Landowner | Norfolk, Virginia | 17 parcels, $291M; 24 acres |
| EastGroup Properties | REIT | Commercial landlord | Chandler, Arizona | 6 parcels, 753,416 sq ft, $134.9M |
| EastGroup Properties | REIT | Commercial landlord | Fort Lauderdale, Florida | 4 parcels on the roll, $57M |
| EastGroup Properties | REIT | Commercial landlord | Houston, Texas | 7,108,000 sq ft |
| EastGroup Properties | REIT | Commercial landlord | Phoenix, Arizona | 2.42M sq ft over 39 parcels |
| EastGroup Properties | REIT | Commercial landlord | San Antonio, Texas | 21 accounts, 1,636,242 sq ft |
| EastGroup Properties | REIT | Commercial landlord | Tucson, Arizona | 6 industrial properties, $67.4M gross |
| Eastman Kodak Company (and Kodak Realty Inc) | Public company | Landowner | Rochester, New York | 61 parcels, 365 acres, $54.2M |
| Eastman Kodak Company (tower held by Kodak Realty Inc) | Public company | Building owner | Rochester, New York | — |
| Eastnine AB (Nasdaq Stockholm) | Public company | Building owner | Riga, Latvia | 8,759 m² (Eastnine's whole remaining Riga portfolio) |
| Eastnine AB (Nasdaq Stockholm) | Public company | Commercial landlord | Riga, Latvia | 8,759 m², EUR 29.4M, 50.8% occupancy (30 Jun 2026), after selling c. 13,700 m² for EUR 38M |
| Easton Town Center II LLC | Private company | Building owner | Columbus, Ohio | — |
| Easton Town Center II LLC | Private company | Commercial landlord | Columbus, Ohio | 3 parcels, $413.4M (roll) |
| Eastwood Construction Partners LLC (Eastwood Homes) | Private company | Homebuilder | Greensboro, North Carolina | 91 parcels, 84 without a building |
| Eastwood Homes of Columbia LLC | Private company | Homebuilder | Columbia, South Carolina | 55 county / 6 city |
| Eastwood Homes of Richmond LLC | Private company | Homebuilder | Newport News, Virginia | 15 parcels in Huntington Pointe (6 homes built 2025-26, 9 lots) |
| EBM RE (numbered LLC series) | Private company | Homebuilder | Seattle, Washington | 108 sales, $97.3M |
| EC NH Real Estate Holdings, Inc. | Private company | Building owner | Nashua, New Hampshire | — |
| Echelon Parkway office owners | Private company | Commercial landlord | Jackson, Mississippi | 4 parcels, 88 acres, $27.6M |
| Écohabitations Boréales inc. | Private company | Homebuilder | Sainte-Adèle, Quebec | 2008 |
| Ecolab USA Inc. | Public company | Building owner | St. Paul, Minnesota | 767,614 sq ft (roll) |
| Economic Development Authority of the City of Newport News (incl. Industrial Development Authority) | Government | Landowner | Newport News, Virginia | 134 parcels, $429.7M; about 785 acres |
| Economic Development Authority of the City of Richmond | Government | Building owner | Richmond, Virginia | — |
| Economic Development Authority of the City of Richmond | Government | Landowner | Richmond, Virginia | 21 parcels, $287.6M, 98 acres |
| Economic Development Growth Engine (EDGE) and industrial development boards | Government | Landowner | Memphis, Tennessee | 104 parcels, about 2,651 acres |
| Ed Rachal Foundation and ERF companies | Private company | Landowner | Corpus Christi, Texas | 307 accounts, about 865 acres |
| Ed Robinson Homes Ltd. | Private company | Homebuilder | Dunnville, Ontario | 64 |
| EDC Homes (EDC Homes I, LLC and related entities) | Private company | Homebuilder | Norfolk, Virginia | 104 homes |
| Eden Housing | Institution | Homebuilder | Hayward, California | 151 affordable homes (Alta Mira, 2017) |
| Edenshaw | Private company | Homebuilder | Mississauga, Ontario | 866 |
| EDESSA (Estadios Deportivos de El Salvador) | Private company | Building owner | San Salvador, El Salvador | c. 30 ha site ('roughly 15 square blocks'); 44,836 FIFA capacity / 53,400 per EDESSA |
| EDESSA (Estadios Deportivos de El Salvador) | Private company | Landowner | San Salvador, El Salvador | Estadio Cuscatlán site, c. 30 ha ('roughly 15 square blocks'), leased 599 years to CLIMA from 25 May 1978 |
| Edgar Development Corp. | Developer | Building owner | Port Moody, British Columbia | 23.4 acres |
| Edgar Development Corp. | Developer | Homebuilder | Port Moody, British Columbia | 2,053 units; 23.4 acres |
| Edgell Building Inc | Private company | Homebuilder | Missoula, Montana | 14 rows ($2.4M) |
| Edison Plaza Partners LLC | Private company | Building owner | Beaumont, Texas | 425,198 sq ft |
| Edison Plaza Partners LLC | Private company | Commercial landlord | Beaumont, Texas | 5 accounts, 9.9 acres, $48.3M |
| Edward Health Services | Institution | Building owner | Naperville, Illinois | — |
| Edward Health Services (Endeavor Health) | Institution | Landowner | Naperville, Illinois | 6 parcels, 55.0 acres, $10.0M assessed; plus 1 billed to Edward Hospital |
| Edward Rose Millennial Development LLC | Private company | Commercial landlord | Pasco-Richland-Kennewick, WA | 1 parcel, 45.6 acres, $82.2M |
| Edwards Homes of El Paso LLC | Private company | Homebuilder | El Paso, Texas | 143 accounts |
| Edwards Lifesciences | Public company | Building owner | Irvine, California | — |
| EfTEN Real Estate Fund AS | REIT | Commercial landlord | Tallinn, Estonia | 16 assets listed under Tallinn, €165.0m fair value, c. 146,300 m² net leasable |
| Egyptian Endowments Authority (هيئة الأوقاف المصرية), Ministry of Awqaf | Institution | Landowner | Cairo, Egypt | 500,000+ feddans and 120,000 residential, administrative and commercial units nationally (2018) |
| Egyptian Holding Company for Airports and Air Navigation (State); operated by Cairo Airport Company | Government | Building owner | Cairo, Egypt | approx. 37 km² site |
| Ehrenburg Homes Ltd. | Private company | Homebuilder | Regina, Saskatchewan | 110 units / 96 permits / $31,017,715 |
| Eigen Haard | Institution | Landowner | Amsterdam, Netherlands | 35,414 units (34,968 self-contained; 31,719 social rent) |
| Eighteen licensed residential builders with Smithers addresses | Private company | Homebuilder | Smithers, British Columbia | 18 licences in good standing |
| Eighteen licensed residential builders with Terrace addresses | Private company | Homebuilder | Terrace, British Columbia | 18 licences in good standing |
| Eighth & Grand Owner LLC | Private company | Building owner | Des Moines, Iowa | 920,000 gross sq ft (building website) |
| Eighth & Grand Owner LLC | Private company | Commercial landlord | Des Moines, Iowa | 2 parcels, $87.7M |
| EIKA Development | Private company | Homebuilder | Vilnius, Lithuania | 9 housing projects in development; 3 apartment projects completed in Vilnius in 2025 |
| EIKA Development (property manager, not owner) | Private company | Commercial landlord | Vilnius, Lithuania | 24 properties administered, 144,000 m², 340 tenants (2025) |
| Eklutna, Inc. | Private company | Landowner | Anchorage, Alaska | 469 parcels, 16,319 acres, $237.1M |
| El Paso Accent Homes LLC | Private company | Homebuilder | El Paso, Texas | 75 accounts |
| El Paso County | Government | Landowner | Colorado Springs, Colorado | 38 parcels, about 635 acres, $388.6M |
| El Paso Independent School District | Government | Landowner | El Paso, Texas | 190 accounts, about 1,165 acres |
| El Paso Water (Public Service Board) | Government | Landowner | El Paso, Texas | 254 accounts, about 1,900 acres |
| El Recreo shopping centre (Sabana Grande) | Private company | Commercial landlord | Caracas, Venezuela | c. 30,000 m² commercial area plus office towers |
| Elberon Development Co LLC and Vestal Development Co LLC | Private company | Commercial landlord | Elizabeth, New Jersey | 29 parcels, $475.2M, 121 stated acres |
| Eldorado Gold Québec | Public company | Building owner | Val-d'Or, Quebec | — |
| Electric Plant Board of the City of Paducah | Government | Landowner | Paducah, Kentucky | 11 parcels, ~137 acres |
| Electric Power Board of Chattanooga (EPB) | Government | Landowner | Chattanooga, Tennessee | 24 parcels, about 56 acres, $12.5M appraised |
| Element at Veridian, LLC | Developer | Building owner | Schaumburg, Illinois | — |
| Elephant Island Orchard Wines Ltd. | Private company | Building owner | Naramata, British Columbia | — |
| Elgin Centre owner (entity not established) | Family / private | Commercial landlord | St. Thomas, Ontario | 263,000 sq ft |
| Eli Lilly and Company | Public company | Landowner | Indianapolis, Indiana | 92 parcels, about 660 acres, $810.4M |
| Eli Lilly and Company | Public company | Commercial landlord | Indianapolis, Indiana | 92 parcels, $810.4M, 661 acres (roll) |
| Elite Hotels Resorts | Private company | Building owner | San José, Costa Rica | — |
| Elite Meadows Estates Inc | Private company | Homebuilder | Town of Oyster Bay, New York | 11 parcels (10 vacant lots) |
| Elite Properties of America Inc | Private company | Homebuilder | Colorado Springs, Colorado | 300 (891) |
| Elizabeth Board of Education | Government | Landowner | Elizabeth, New Jersey | 44 parcels, $1.37B |
| Elizabeth Board of Education (Elizabeth Public Schools) | Government | Building owner | Elizabeth, New Jersey | — |
| Elizabeth General Medical Center | Institution | Building owner | Elizabeth, New Jersey | — |
| Elkview Development Inc | Developer | Homebuilder | Clarksburg, West Virginia | 27 parcels, 4.1 ac |
| Ellenwood Homes Ltd. | Private company | Homebuilder | Nelson, British Columbia | Licence 31695, in good standing |
| Elliot Hospital | Institution | Building owner | Manchester, New Hampshire | 446,957 sq ft (main building, roll) |
| Elliot Hospital | Institution | Landowner | Manchester, New Hampshire | 18 parcels, 28.6 acres, $202.9M |
| Elliott Homes LLC / Elliott Land Developments LLC | Private company | Homebuilder | Gulfport, Mississippi | 45 lots + 12 development parcels (31.5 acres) |
| Ellis & Eastern Company | Private company | Landowner | Sioux Falls, South Dakota | 24 parcels, about 92 acres |
| Elo Mutual Pension Insurance Company | Pension fund | Landowner | Helsinki, Finland | about 6,000 rental homes (capital region, Tampere, Turku and other growth centres) |
| Elo Mutual Pension Insurance Company | Pension fund | Homebuilder | Helsinki, Finland | about 6,000 rental homes |
| Elogie-Siemp | Government | Homebuilder | Paris, France | 2,921 (≈30,000 managed) |
| Emaar Misr (Emaar Properties subsidiary, EGX-listed) | Public company | Commercial landlord | Cairo, Egypt | Uptown Cairo, Moqattam: a $4 billion development begun 2005 |
| Emaar Properties PJSC | Public company | Building owner | Dubai, United Arab Emirates | — |
| Emaar Properties PJSC | Public company | Homebuilder | Dubai, United Arab Emirates | 125,600+ delivered since inception; 13,500+ under construction |
| Emaar Properties PJSC (Emaar Malls, Emaar Hospitality) | Public company | Commercial landlord | Dubai, United Arab Emirates | Dubai Mall 4.9M sq ft + Dubai Hills Mall ~2M sq ft GLA; 41 hotels, 10,012 keys |
| Embry-Riddle Aeronautical University | Institution | Landowner | Daytona Beach, Florida | 12 parcels, 178 acres, $299.3M |
| Emerald Coast Utilities Authority | Government | Landowner | Pensacola, Florida | 32 parcels, 12.1 acres, $6.8M |
| Emerald Grande Inc (developer's unit-holding entity; other units in individual hands) | Developer | Building owner | Destin, Florida | two 13-story towers, 279 condominiums, 75,000 sq ft retail and restaurant space (s16) |
| Emeritrace LLC | Private company | Commercial landlord | Clinton, Mississippi | $8.7M, 1 parcel, 16.11 acres |
| Emirates REIT (CEIC) PLC | REIT | Building owner | Dubai, United Arab Emirates | — |
| Emirates REIT (CEIC) PLC | REIT | Commercial landlord | Dubai, United Arab Emirates | 7 properties, 166,320 sq m NLA, USD 1,235.1M portfolio value |
| Emlak Konut GYO | REIT | Homebuilder | Istanbul, Turkey | 264,034 units under 469 tendered projects since 2003 (nationwide) |
| Emlak Konut GYO (Emlak Konut Gayrimenkul Yatırım Ortaklığı A.Ş.) | REIT | Landowner | Istanbul, Turkey | 469 projects tendered and 264,034 units since 2003, nationwide; TRY 440 billion 'total size' |
| Emm Holdings Inc. | Private company | Homebuilder | Simcoe, Ontario | 66 |
| Emmer Development Corp | Private company | Homebuilder | Gainesville, Florida | 12 City / 90 countywide |
| EMP Holdings LLC | Private company | Building owner | McAllen, Texas | — |
| Emperador Properties SOCIMI | REIT | Commercial landlord | Barcelona, Spain | Torre Diagonal One (23 floors, 110 m) |
| Emperador Properties SOCIMI | REIT | Building owner | Madrid, Spain | 60,142 m² SBA (owner); 119,455 m² built, 2007 (Catastro 259(D) 'Torre Espacio') |
| Emperador Properties SOCIMI | REIT | Commercial landlord | Madrid, Spain | Torre Emperador 60,142 m² SBA + Caleido 138,000 m² built |
| Emperador Properties SOCIMI, S.A. | REIT | Building owner | Barcelona, Spain | 110 m high; the owner's two towers total 86,719 m² GLA (Iberian Property, 2022) |
| Empire Homes LLC | Private company | Homebuilder | Sioux Falls, South Dakota | 48 parcels |
| Empire IV Duluth LLC | Private company | Building owner | Duluth, Minnesota | — |
| Empire State Realty Trust, Inc. | REIT | Commercial landlord | New York City, New York | 7.9M sq ft office + 0.8M sq ft retail |
| Empire State Realty Trust, Inc. (NYSE: ESRT) | REIT | Building owner | New York City, New York | 2,812,739 sq ft building area (PLUTO); 2,711,351 rentable sq ft office (ESRT 10-K) |
| Empire State Realty Trust, Inc. (NYSE: ESRT) | REIT | Building owner | United States | 2,711,351 sq ft office + 88,143 sq ft retail |
| Empire State Realty Trust, Inc. (NYSE: ESRT) | REIT | Commercial landlord | United States | 8.7M sq ft + 743 apartments |
| Employees' Retirement System of Alabama (with Teachers' Retirement System of Alabama) | Pension fund | Building owner | Mobile, Alabama | — |
| Employees' Retirement System of Alabama and Teachers' Retirement System of Alabama (Retirement Systems of Alabama) | Pension fund | Building owner | Mobile, Alabama | 534,268 sq ft floor space (Wikipedia) |
| Employees' Retirement System of Alabama and Teachers' Retirement System of Alabama (RSA) | Pension fund | Building owner | Montgomery, Alabama | 2.27 acres (parcel) |
| Employers Mutual Casualty Company (EMC Insurance) | Private company | Commercial landlord | Des Moines, Iowa | 9 parcels, $86.3M |
| Empresa de los Ferrocarriles del Estado (EFE) | Government | Building owner | Santiago, Chile | — |
| Empresa de los Ferrocarriles del Estado (EFE) | Government | Landowner | Santiago, Chile | 9,387 ha nationally, in 116 comunas |
| Empresa de Renovación y Desarrollo Urbano de Bogotá (RenoBo) | Government | Landowner | Bogotá, Colombia | Plan Parcial Estación Metro 26: 9.3 ha; c. 87,000 m² buildable |
| Empresa de Transporte de Pasajeros Metro S.A. (owned by the Fisco de Chile and CORFO) | Government | Landowner | Santiago, Chile | Land at cost CLP 225.6 billion (M$ 225,646,741), 31 Dec 2025; investment property M$ 23,990,464 |
| Empresa Inmobiliaria Almest (GAESA) | Government | Commercial landlord | Havana, Cuba | Not stated |
| Empresa Metro de Bogotá S.A. | Government | Landowner | Bogotá, Colombia | 1,373 of 1,427 lots acquired for Line 1 (Mar 2023) |
| Empresa Metro de Bogotá S.A., delivered to the concessionaire Metro Línea 1 S.A.S. for construction | Government | Building owner | Bogotá, Colombia | — |
| Empresa Pública Metropolitana de Hábitat y Vivienda (EPMHV) | Government | Landowner | Quito, Ecuador | 863 units built in Ciudad Bicentenario stage 2 (Feb 2018); 309 deeded and paid by Jul 2018 |
| Empresa Pública Metropolitana de Hábitat y Vivienda (EPMHV) | Government | Homebuilder | Quito, Ecuador | 863 social-housing units, Ciudad Bicentenario stage 2 (completed Feb 2018) |
| Empresa Pública Metropolitana Metro de Quito | Government | Building owner | Quito, Ecuador | 22.6 km underground; 15 stations |
| Empresa Pública Metropolitana Metro de Quito | Government | Landowner | Quito, Ecuador | Line 1: 22.6 km underground, 15 stations |
| Empresas Fonalledas, Inc. | Family / private | Building owner | Ponce, Puerto Rico | 1,100,000 sq ft |
| Empresas Fonalledas, Inc. | Family / private | Commercial landlord | Ponce, Puerto Rico | 1,100,000 sq ft (Plaza del Caribe) |
| Empresas Socovesa (Socovesa S.A.) | Public company | Homebuilder | Santiago, Chile | 1,285 homes promised (promesadas) in 2025; offer MUF 11,628 |
| Empresas Villamil | Family / private | Building owner | Mayagüez, Puerto Rico | 1,050,000 sq ft (Wikipedia) |
| Empresas Villamil | Family / private | Commercial landlord | Mayagüez, Puerto Rico | 1,050,000 sq ft (Mayagüez Mall) |
| ENBD REIT (CEIC) Limited | REIT | Commercial landlord | Dubai, United Arab Emirates | 11 properties, USD 434M portfolio value (30 Jun 2026) |
| Energy Northwest | Government | Landowner | Pasco-Richland-Kennewick, WA | 6 parcels, 321 acres, $18.6M (Richland areas) |
| Entergy Arkansas | Public company | Landowner | Little Rock, Arkansas | 67 parcels, about 457 acres, $52.0M |
| Entergy Louisiana LLC | Public company | Landowner | Lake Charles, Louisiana | 117 parcels, 4 assessments, 48 acres |
| Entergy Louisiana, LLC | Public company | Landowner | Baton Rouge, Louisiana | 27 parcels, about 210 acres |
| Entergy Mississippi (incl. 'Miss Power & Light Co') | Public company | Landowner | Jackson, Mississippi | 81 parcels, about 1,257 acres, $27.7M true value |
| Entergy Mississippi (incl. Mississippi Power & Light Co) | Public company | Landowner | Southaven, Mississippi | 7 parcels, 70.4 acres |
| Entergy Texas, Inc. | Public company | Landowner | Beaumont, Texas | 97 real-property accounts, 273.9 acres, $35.4M |
| Entities at one Carlsbad, California tax address ('The Mark at Tallahassee LLC', 'LMP Tallahassee Property Owner', '510 West Virginia Street (FL)', '700 West Virginia Street (FL)') | Private company | Commercial landlord | Tallahassee, Florida | 6 parcels, $252.1M, 1.76M sq ft |
| Entities at one Miami Beach tax address ('Tribe QOF Owner LLC', 'Campbell Tallahassee LLC', 'Seminole Arena, LLC', 'Seminole Varsity, LLC') | Private company | Commercial landlord | Tallahassee, Florida | 6 parcels, $205.3M, 1.18M sq ft |
| Entities billed to 60 State St, Suite 2200, Boston (PAC Urban Renewal North Avenue II LLC; Tri-Port Distribution Center LLC; AMB Portview Commerce Center LLC) | Private company | Commercial landlord | Elizabeth, New Jersey | 8 parcels, $351.7M, 133.1 stated acres |
| Entities mailed to 220 N Main St, Gainesville (Gainesville Place LLC, Oxford Manor Apartments, Colonial Oaks Apartments LLC, Museum Walk Ltd Partnership and others) | Private company | Commercial landlord | Gainesville, Florida | 66 parcels, $618.1M, 5.59M sq ft, 3,064 units |
| Entities mailed to 220 N Main St, Gainesville (The Highlands Apartments LLC, ApexOne Collier Tuscany LLC, Collier Gaekwad Owner LLC) | Private company | Commercial landlord | Ocala, Florida | 3 apartment communities, 912 units, $116.0M |
| Entities mailed to 555 S Osprey Ave, Ste A (incl. Kauffman Family Partnerships #1 and #2) | Family / private | Commercial landlord | Sarasota, Florida | 43 parcels, 660,975 sq ft, $120.6M (roll) |
| Entities mailed to 6080 Surety Dr Suite 300 | Developer | Landowner | El Paso, Texas | 1,474 accounts, about 1,424 acres |
| Entities mailed to 631 W Morse Blvd, Winter Park (Pointe Grand Ocala LLC, HP Ocala 40th Avenue LLC, HP Ocala Housing LLC) | Private company | Commercial landlord | Ocala, Florida | 7 parcels, 602 units, $87.4M |
| Entities mailed to 9800 Hillwood Pkwy Suite 300 | Developer | Commercial landlord | Fort Worth, Texas | 268 accounts, about 1,916 acres |
| Entities mailing to 3440 Secor Rd, Toledo (Westgate Lodging LLC, Dorr Street Plaza LLC, Secor Village North LLC, Foundation Park Shopping Center LLC and others) | Private company | Commercial landlord | Toledo, Ohio | 33 parcels, $43.5M |
| Entra ASA | Public company | Building owner | Oslo, Norway | 50,860 m2 |
| Entra ASA | Public company | Commercial landlord | Oslo, Norway | Oslo: 45 properties, 746,872 m2, market value NOK 41,983 million (30 Sep 2026) |
| Environment and Climate Change Canada | Government | Landowner | Simcoe, Ontario | 3,991 ha across Norfolk County - none of it in Simcoe |
| EOSII at 1221 Main Street LLC | Private company | Building owner | Columbia, South Carolina | 204,154 sq ft heated (roll) |
| EOSII at 1221 Main Street LLC | Private company | Commercial landlord | Columbia, South Carolina | 204,154 sq ft, $42.9M (1221 Main St) |
| EP Transmountain Residential LLC and Ranchos Real IV Ltd | Developer | Homebuilder | El Paso, Texas | 1,287 accounts |
| EPC Landlord Group LLC | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 2 accounts, 20.9 acres, $17.7M |
| Epic Homes LLC | Private company | Homebuilder | Missoula, Montana | 10 rows ($4.5M) |
| Episcopal Diocese of Vermont | Institution | Landowner | Burlington, Vermont | 12 records, 146.1 acres, $22.6M listed |
| EPR Properties | REIT | Commercial landlord | Modesto, California | $8.3M gross (megaplex theatre) |
| EPR Properties | REIT | Commercial landlord | Oklahoma City, Oklahoma | 12 parcels, about 138 acres; 4 Oklahoma City attractions in Schedule III |
| EPRA constituents | REIT | Commercial landlord | Amsterdam, Netherlands | the listed European landlord universe |
| Equinix LLC | REIT | Building owner | Leesburg-Ashburn, Virginia | — |
| Equinix LLC | REIT | Commercial landlord | Leesburg-Ashburn, Virginia | 5 parcels, 123.7 ac, $2,073.7M |
| Equisource Holdings Corp | Private company | Homebuilder | Destin, Florida | 14 homes, $21.8M |
| Equity LifeStyle Properties | REIT | Commercial landlord | Palm Desert, California | 401 RV sites, 35 acres |
| Equity Residential | REIT | Commercial landlord | Alexandria, Virginia | $523.8M (1.05%) |
| Equity Residential | REIT | Commercial landlord | Anaheim, California | 162 apartments, 1 community |
| Equity Residential | REIT | Commercial landlord | Denver, Colorado | 16 properties, 4,678 units (Denver market) |
| Equity Residential | REIT | Homebuilder | Fremont, California | 782 units (2 communities) |
| Equity Residential | REIT | Commercial landlord | Irvine, California | 1,233 apartments, 4 communities |
| Equity Residential | REIT | Commercial landlord | Long Beach, California | 545 apartments, 2 communities |
| Equity Residential | REIT | Building owner | Milpitas, California | — |
| Equity Residential | REIT | Commercial landlord | Milpitas, California | 1 community, 516 units (Mill Creek) |
| Equity Residential | REIT | Commercial landlord | Seattle, Washington | 8,051 apartments in 38 properties (metro) |
| Equity Residential | REIT | Homebuilder | Sunnyvale, California | 779 units (3 communities) |
| ERF Broadway Inc | Private company | Building owner | Corpus Christi, Texas | — |
| Eric Hopkins Limited (Stay Awhile Homes) | Private company | Homebuilder | Hanover, Ontario | 44 |
| Erie Canal Harbor Development Corporation | Government | Building owner | Buffalo, New York | — |
| Erie Canal Harbor Development Corporation | Government | Landowner | Buffalo, New York | 14 parcels, 113.8 stated acres, $72.6M |
| Erie County (County of Erie, and Erie County Medical Center) | Government | Landowner | Buffalo, New York | 51 parcels, 214.5 stated acres, $390.7M |
| Erie County Industrial Development Agency | Government | Landowner | Buffalo, New York | 1 parcel in its own name ($1.5M) |
| Erieview Tower LLC, Erieview Tower Hotel LLC and Erieview Tower Residential LLC (condominium) | Private company | Building owner | Cleveland, Ohio | 810,000 sq ft (roll, hotel/office unit) |
| Erlanger Health | Institution | Building owner | Chattanooga, Tennessee | 23.9 acres mapped (main parcel) |
| Erlanger Health | Institution | Landowner | Chattanooga, Tennessee | 39 parcels, about 103 acres, $362.8M appraised |
| Ernest N. Morial Convention Center / New Orleans Exhibition Hall Authority | Government | Landowner | New Orleans, Louisiana | 23 bills, about 113 acres |
| Ernst & Young (Israel) — unit owner, Midtown office tower | Private company | Commercial landlord | Tel Aviv-Yafo, Israel | 21 floors bought for NIS 342M |
| Escambia County | Government | Building owner | Pensacola, Florida | 365,684 sq ft building area, 3.17 acres (roll) |
| Escambia County | Government | Landowner | Pensacola, Florida | 181 parcels, 88.9 acres, $57.6M |
| ESL Federal Credit Union | Institution | Commercial landlord | Rochester, New York | 4 parcels, $25.0M |
| Esperanza Homes (Esperanza Homes McAllen LLC, Mission LLC, Edinburg LLC) | Private company | Homebuilder | McAllen, Texas | 321 accounts |
| Esperanza Homes Brownsville LLC | Private company | Homebuilder | Brownsville, Texas | 72 accounts |
| Esperanza Homes Laredo LLC | Private company | Homebuilder | Laredo, Texas | 92 accounts |
| Esplanade Owner LLC | Private company | Building owner | Phoenix, Arizona | 244,924 + 240,901 + 194,253 sq ft in 10-, 10- and 8-storey improvements (Commercial Master) |
| Essential Properties Realty Trust | REIT | Commercial landlord | Tulsa, Oklahoma | 8 accounts, about 17 acres, $23.3M market value |
| Essex County (Hall of Records address) | Government | Landowner | Newark, New Jersey | 11 parcels, $158.6M, incl. Weequahic Park (310.45 acres, $57.7M) |
| Essex County Improvement Authority | Government | Landowner | Newark, New Jersey | 10 parcels, $217.6M |
| Essex Property Trust | REIT | Commercial landlord | Anaheim, California | 487 apartments, 2 communities |
| Essex Property Trust | REIT | Commercial landlord | Chula Vista, California | 364 apartments |
| Essex Property Trust | REIT | Homebuilder | Fremont, California | 1,985 units (8 communities) |
| Essex Property Trust | REIT | Homebuilder | Hayward, California | 764 apartment units owned (2 communities) |
| Essex Property Trust | REIT | Commercial landlord | Huntington Beach, California | 620 apartments, 2 communities |
| Essex Property Trust | REIT | Commercial landlord | Long Beach, California | 498 apartments, 2 communities |
| Essex Property Trust | REIT | Building owner | Milpitas, California | — |
| Essex Property Trust | REIT | Commercial landlord | Milpitas, California | 1 community, 367 units (Apex) |
| Essex Property Trust | REIT | Homebuilder | Oakland, California | 523 units |
| Essex Property Trust | REIT | Building owner | Orange, California | — |
| Essex Property Trust | REIT | Commercial landlord | Orange, California | 460 apartments (one community) |
| Essex Property Trust | REIT | Building owner | Pleasanton, California | 506 apartments, mid-rise |
| Essex Property Trust | REIT | Commercial landlord | Pleasanton, California | 506 apartments (The Galloway) |
| Essex Property Trust | REIT | Homebuilder | San Jose, California | 6,065 units (19 communities listed as San Jose) |
| Essex Property Trust | REIT | Commercial landlord | Santa Ana, California | 627 apartments, 3 communities |
| Essex Property Trust | REIT | Homebuilder | Sunnyvale, California | 2,577 units (13 communities) |
| Essex Property Trust | REIT | Commercial landlord | Walnut Creek, California | 349 apartment units in two communities (Brio 300, Agora 49) |
| Essex Property Trust (DownREIT structure) | REIT | Building owner | Walnut Creek, California | 300 apartment units, mid-rise |
| Esta İnşaat San. ve Tic. Ltd. Şti. | Private company | Homebuilder | Istanbul, Turkey | 3,943 homes contracted on TOKİ Istanbul projects |
| Estado costarricense (Republic of Costa Rica) — operated by ICODER | Government | Building owner | San José, Costa Rica | — |
| Estado de Honduras — Comisión Nacional de Deportes, Educación Física y Recreación (CONDEPOR) | Government | Building owner | Tegucigalpa, Honduras | capacity 34,000–35,000 |
| Estado de Honduras — Secretaría de Infraestructura y Transporte (SIT), as concedente | Government | Building owner | Tegucigalpa, Honduras | runway 02/20, 2,021 m x 45 m |
| Estado de Honduras (central government and agencies) | Government | Landowner | Tegucigalpa, Honduras | Civic core: Congress seat (1954), Estadio Nacional (CONDEPOR), Toncontín Airport (SIT as concedente) |
| Estado de Honduras (Congreso Nacional) | Government | Building owner | Tegucigalpa, Honduras | — |
| Estado Nacional — Agencia de Administración de Bienes del Estado (AABE) | Government | Landowner | Buenos Aires, Argentina | e.g. Juncal 847/51, Retiro: 499.67 m² plot, 1,638.48 m² built, base USD 1,592,142 (auction 8 Jul 2026) |
| Estado Nacional — railway infrastructure administered by ADIF (Administración de Infraestructuras Ferroviarias) | Government | Building owner | Buenos Aires, Argentina | — |
| Estado Nacional (concession to Aeropuertos Argentina 2000 S.A. to 2038) | Government | Building owner | Buenos Aires, Argentina | — |
| Estado Nacional (Presidencia de la Nación) | Government | Building owner | Buenos Aires, Argentina | — |
| Estado uruguayo — Presidencia de la República | Government | Landowner | Montevideo, Uruguay | Torre Ejecutiva, 22,590 m², and its 2017 annex |
| Estado uruguayo (Presidencia de la República) | Government | Building owner | Montevideo, Uruguay | 22,590 m² |
| Estuary LLC | Private company | Landowner | Jacksonville, Florida | 22 parcels, 7,942 acres |
| Estudio Lecueder (Lecueder development group) | Developer | Commercial landlord | Montevideo, Uruguay | Developer of seven shopping centres in Uruguay, WTC Montevideo (165,000 m²) and WTC Free Zone |
| ETG Acquisition Corp (Elizabethtown Gas) | Private company | Landowner | Elizabeth, New Jersey | 4 parcels, $56.4M, 25.4 stated acres |
| Ethos Development LLC | Private company | Homebuilder | Tacoma, Washington | 276 units in 2 projects |
| Eugene Country Club | Private company | Landowner | Eugene, Oregon | 3 lots, 144.0 acres |
| Eugene School District 4J | Government | Landowner | Eugene, Oregon | 61 lots, 547.1 acres |
| Eugene Water & Electric Board (EWEB) | Government | Landowner | Eugene, Oregon | 91 lots, 193.3 acres |
| EUR S.p.A. | Government | Building owner | Rome, Italy | — |
| EUR S.p.A. | Government | Landowner | Rome, Italy | Assets 'oltre 700 milioni di euro'; 70+ hectares of parks |
| EUR S.p.A. | Government | Commercial landlord | Rome, Italy | Assets over EUR 700M; La Nuvola, Palazzo dei Congressi, Palazzo dello Sport |
| European Central Bank | Institution | Building owner | Berlin and Frankfurt am Main, Germany | 120,000 m² site; 185 m office tower; 250 m Großmarkthalle |
| European Commission | Institution | Building owner | Brussels, Belgium | 240,500 m2 (French Wikipedia infobox) |
| European Investment Bank | Institution | Building owner | Luxembourg City, Luxembourg | — |
| European Investment Bank | Institution | Landowner | Luxembourg City, Luxembourg | Land EUR 20.1M and Luxembourg buildings EUR 643.5M at cost (31 Dec 2025) |
| Europro | Private company | Commercial landlord | Sarnia, Ontario | 596,206 sq ft at Lambton Mall |
| EV Slater LLC | Private company | Commercial landlord | Elizabeth, New Jersey | 1 parcel, $70.5M, 8.2 acres |
| Evangel University / General Council of the Assemblies of God | Institution | Landowner | Springfield, Missouri | 57 parcels, about 133 acres, $3.2M taxable |
| Evansville Land Bank Corp | Government | Landowner | Evansville, Indiana | 188 parcels, $1.6M |
| Evansville Redevelopment Authority | Government | Building owner | Evansville, Indiana | — |
| Evansville Vanderburgh County Building Authority | Government | Building owner | Evansville, Indiana | 342,555 sq ft (roll) |
| Evansville Vanderburgh County Building Authority | Government | Landowner | Evansville, Indiana | 12 parcels, 26.9 acres, $99.1M |
| Evansville Vanderburgh School Corporation | Government | Landowner | Evansville, Indiana | 109 parcels, 233.3 acres, $239.4M (129 parcels, 440.2 acres, $347.7M county-wide) |
| Evansville-Vanderburgh Airport Authority District | Government | Building owner | Evansville, Indiana | — |
| Evansville-Vanderburgh Airport Authority District | Government | Landowner | Evansville, Indiana | 5 parcels, 1,483.5 acres, $84.6M (18 parcels, 1,518.7 acres county-wide) |
| Events DC (Washington Convention and Sports Authority) | Government | Landowner | Washington, District of Columbia | 13 lots, $16.4M |
| Evergreen School District #114 / Vancouver School District #37 | Government | Landowner | Vancouver, Washington | 505 acres, $527.5M / 363 acres, $472.6M |
| Evergy Kansas South / Kansas Gas & Electric; railways | Public company | Landowner | Wichita, Kansas | 70 utility parcels ($9.0M); 112 railway parcels (about 197 acres, $22,900) |
| Everton Ridge Homes Ltd. | Private company | Homebuilder | Vernon, British Columbia | In good standing |
| Evertrust Development (Welland) Inc. | Private equity | Homebuilder | Welland, Ontario | 152, all condominium |
| Every private commercial landlord in Stittsville | Private company | Commercial landlord | Stittsville, Ontario | not established |
| Every private holder in Bowmanville | Private company | Landowner | Bowmanville, Ontario | not established |
| Every private holder in Gloucester | Private company | Landowner | Gloucester, Ontario | not established |
| Every private holder in Stittsville | Private company | Landowner | Stittsville, Ontario | not established |
| Every private holder in Waterdown | Private company | Landowner | Waterdown, Ontario | not established |
| Every private holder of Caledon farmland | Private company | Landowner | Bolton, Ontario | not established — $963,361,822 of assessed farmland |
| Every private holder of Scugog farmland | Private company | Landowner | Port Perry, Ontario | not established — $583,812,772 of assessed farmland |
| EW West Campus Landlord LLC (West Campus); EW East Campus Landlord LLC (East Campus) | Developer | Building owner | Fort Wayne, Indiana | — |
| EWR / EVI apartment LLCs (mailing 51 Broadway, Fargo, ND) | Private company | Commercial landlord | Springfield, Missouri | 24 parcels, about 115 acres, $187.2M |
| EWR Fargo entities | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 77 parcels, 807 units, $146.9M |
| EWR Minot entities (EWR Minot North Highlands Apartments LLC and about 20 others) | Private company | Commercial landlord | Minot, North Dakota | $1,094,150 (North Highlands, rank 6); EWR Minot Woodside Willow LLC $651,150; EWR Minot Meadow Ridge Apartments LLC $564,100 |
| Excel Homes Limited Partnership | Private equity | Homebuilder | Airdrie, Alberta | 23 units / 32 permits / $6,131,319 |
| Exceldor Foods Ltd. (Exceldor co-operative) | Private company | Landowner | Hanover, Ontario | one turkey processing plant |
| Exceldor Foods Ltd. (Exceldor, co-operative, Levis, Quebec) | Private company | Building owner | Hanover, Ontario | — |
| Excellus Health Plan Inc | Institution | Commercial landlord | Rochester, New York | 2 parcels, $27.0M |
| Executive Homes LLC | Private company | Homebuilder | Tulsa, Oklahoma | 47 accounts in Tulsa (23 vacant), about 83 acres; 424 county-wide |
| Exeter 380 Fort Argyle, L.P. and Exeter 394 Fort Argyle, L.P. | Private equity | Commercial landlord | Savannah, Georgia | 2 parcels, 137.7 acres, $112.6M |
| Exeter Property Group | Private equity | Commercial landlord | Glendale, Arizona | 7 parcels, 295 acres, $503.4M |
| EXL Homes Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 53126, in good standing |
| Expo Center of Taylor County Inc | Institution | Building owner | Abilene, Texas | — |
| Extell Development (Extell Hudson Waterfront) | Private company | Homebuilder | Yonkers, New York | $475.0M |
| Exxon Mobil Corporation | Public company | Building owner | Baton Rouge, Louisiana | 'Petroleum Products Area' assessment about 826 acres (polygon area) |
| ExxonMobil | Public company | Landowner | Baton Rouge, Louisiana | 1,285 parcels, about 1,700 acres |
| EYA | Private company | Homebuilder | Alexandria, Virginia | Robinson Landing and Old Town for-sale projects (condo master cards) |
| Eyde Maumee Development, LLC; GEYDE Tower 2 LLC; GEYDE Tower 3 LLC (commercial condominium) | Family / private | Building owner | Toledo, Ohio | — |
| Ezdan Holding Group Q.P.S.C. | Public company | Building owner | Doha, Qatar | — |
| Ezdan Holding Group Q.P.S.C. | Public company | Commercial landlord | Doha, Qatar | 5,270,759 m² floor area: hotels 413,845; malls 228,831; residential 4,628,083 |
| Ezdan Holding Group Q.P.S.C. | Public company | Homebuilder | Doha, Qatar | 29,000+ units owned; 3,600+ of them in Doha |
| EZTEC Empreendimentos e Participações | Public company | Homebuilder | São Paulo, Brazil | BRL 1.7B VGV launched (%EZ), 1S26 |
| F.I. Popular Inmobiliario (FINPO) No Diversificado — administered by Popular SAFI (Banco Popular group) | REIT | Building owner | San José, Costa Rica | — |
| F.I. Popular Inmobiliario (FINPO) No Diversificado — Popular SAFI (Banco Popular group) | REIT | Commercial landlord | San José, Costa Rica | 11 properties; 31,300.24 m² lettable (Dec 2022) |
| F/C Michigan City Development LLC | REIT | Building owner | Michigan City, Indiana | 444,045 sq ft |
| F/C Michigan City Development LLC (Simon Property Group) | REIT | Commercial landlord | Michigan City, Indiana | $37.0M, 1 parcel |
| F&R Construction Group, Inc. | Private company | Homebuilder | San Juan, Puerto Rico | 222 apartments (builder, Ponce de León #55) |
| F03-4 LLC and F99 5 LLC | Private company | Landowner | Hialeah, Florida | 2 parcels, 326 acres |
| Fabege AB | Public company | Commercial landlord | Stockholm, Sweden | 1,300,000 m2; property value SEK 79.0bn (Q2 2026) |
| Fairchild Group | Family / private | Commercial landlord | Richmond, British Columbia | "over 37 years" of Canadian development; Aberdeen Centre |
| Fairchild Group (Fairchild Property) | Family / private | Building owner | Richmond, British Columbia | — |
| Fairfield Cypress LP / Fairfield OFP LLC | Private company | Homebuilder | Fort Lauderdale, Florida | 537 units |
| Fairfield Development Company | Private company | Homebuilder | Shreveport, Louisiana | 109 lots |
| Fairfield Napa Phase I/II LLC | Private company | Commercial landlord | Napa, California | $156.7M assessed (3rd, 0.90%) |
| Fairfield University Heights LP | Private company | Homebuilder | Providence, Rhode Island | $65.7M, 99 Roger Williams Green |
| Fairfield-named LLCs (apartments) | Private company | Commercial landlord | Town of Oyster Bay, New York | 26 parcels, $151.7M |
| Fairpark Homes Inc. | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 101 |
| Fairview Health Services | Institution | Landowner | Minneapolis, Minnesota | 15 parcels, $333.4M, 2.5M sq ft |
| Fairview Orchards Landbesitz Inc | Private company | Landowner | Hagerstown, Maryland | 22 accounts, 5,421 acres county-wide |
| Faison Roanoke Office Limited Partnership et als | Private company | Building owner | Roanoke, Virginia | — |
| Fajardo Integrated Medical LLC | Private company | Building owner | Fajardo, Puerto Rico | — |
| Fajardo Integrated Medical LLC | Private company | Commercial landlord | Fajardo, Puerto Rico | Centro Médico del Noreste, bought for $7M (2023); 52 beds at opening |
| Falconite Real Estate Holdings LLC | Private company | Commercial landlord | Paducah, Kentucky | 18 parcels, 55.4 acres |
| Fallsview Group | Private company | Building owner | Niagara Falls, Ontario | 27 holes |
| Fallsview Group | Family / private | Landowner | Niagara Falls, Ontario | The Hawk Niagara Falls Golf Club (27 holes), plus eight hotels under management |
| Fallsview Group | Family / private | Commercial landlord | Niagara Falls, Ontario | 8 hotels, a dozen-plus restaurants, a 27-hole golf club, 3,000+ staff |
| Far Sight Investments Limited (Farsight Homes) | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 132 |
| Farglory Dome Co. (遠雄巨蛋事業股份有限公司), Farglory group | Developer | Commercial landlord | Taipei, Taiwan | Taipei Dome park — stadium, mall, offices and hotel (BOT on City land) |
| Fargo Housing and Redevelopment Authority | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 129 parcels, $58.7M, 259 apartment units |
| Fargo Public School District No. 1 | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 25 parcels, ~344 acres, $306.1M |
| Farhi Holdings Corporation | Family / private | Building owner | London, Ontario | over 500,000 sq ft on 27.5 acres |
| Farhi Holdings Corporation | Family / private | Landowner | London, Ontario | 59% of the core's vacant commercial properties |
| Farhi Holdings Corporation | Family / private | Commercial landlord | London, Ontario | 59% of the core's vacant commercial properties; 50M+ sq ft claimed province-wide |
| Farhi Holdings Corporation | Family / private | Landowner | St. Thomas, Ontario | past downtown holdings sold to the city in 2017; no current St. Thomas holding established |
| Farias Development Ltd | Private company | Commercial landlord | Laredo, Texas | 1,809,657 sq ft |
| Farm and forestry holdings (owners not established) | Family / private | Landowner | Saint-Georges, Quebec | 13,231.06 ha, $161,826,000 assessed |
| Farm and timber companies (entities only) | Private company | Landowner | Chesapeake, Virginia | each 500-1,300 acres |
| Farm Land Security Board (the published record) | Government | Landowner | Swift Current, Saskatchewan | 242 published exemption orders |
| Farm Land Security Board (the published record) | Government | Landowner | Weyburn, Saskatchewan | orders published parcel by parcel |
| FarmCap Farmland LP | Private equity | Landowner | Regina, Saskatchewan | approximately 1,440 acres acquired since 2021; seven quarters totalling 1,117.93 acres held |
| FarmCap Farmland LP | Private equity | Landowner | Saskatoon, Saskatchewan | approximately 1,440 acres acquired since 2021; seven quarters totalling 1,117.93 acres held |
| Farmers and farm companies inside the Agricultural Land Reserve, unidentified | Private company | Landowner | Langley, British Columbia | about 75% of the Township's land area; $66,995,708 of farm-class assessment; 63 farm transactions in 2025 |
| Farmers Co-op Compress | Private company | Landowner | Lubbock, Texas | 11 accounts, about 722 acres |
| Farmland in the land-use programme (owners not published) | Private company | Landowner | Virginia Beach, Virginia | 31,768 acres, 893 parcels |
| Farmland owners (class total, holders not established) | Private company | Landowner | Whitchurch-Stouffville, Ontario | $272,920,772 taxable CVA |
| Farmland Partners Inc. (through FPI Carolinas LLC) | REIT | Landowner | Chesapeake, Virginia | 17 parcels, about 1,270 acres |
| Farms and farm companies inside the Agricultural Land Reserve, unidentified | Private company | Landowner | Abbotsford, British Columbia | 27,413 ha of ALR, 17,213 ha of it actively farmed; 1,300+ farms; $853M+ of gross farm receipts |
| Farms and farm companies, unidentified | Private company | Landowner | Chilliwack, British Columbia | about 17,322 ha — 67% of the municipality; $79,540,851 of farm-class assessment; 34 farm transfers in 2025 |
| Farrell Properties Limited Company | Private company | Commercial landlord | Roanoke, Virginia | 54 parcels, 32.5 acres, $23.7M |
| Faserit Construction Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 23666, in good standing |
| Fashion Centre Mall LLC | REIT | Building owner | Arlington, Virginia | 1,032,703 sq ft (Simon supplemental) |
| FAT Village Project LLC | Private company | Building owner | Fort Lauderdale, Florida | 5.4 acres vacant commercial (roll) |
| Fayette County School District (Board of Education) | Government | Landowner | Lexington, Kentucky | Land at cost $53.1M |
| Fayetteville Area Habitat for Humanity, Inc. | Institution | Homebuilder | Fayetteville, North Carolina | 45 parcels (43 in city), 42 without a building |
| Fayetteville Metropolitan Housing Authority | Government | Landowner | Fayetteville, North Carolina | 158 parcels, about 203 acres; $109.6M land and buildings |
| Fayetteville Public Works Commission | Government | Landowner | Fayetteville, North Carolina | 9 parcels, about 56 acres in its own name |
| Fayetteville State University (State of North Carolina) | Government | Building owner | Fayetteville, North Carolina | 1,077,379 sq ft (roll, gross area field) |
| FBRT Lake Village Owner LLC | REIT | Commercial landlord | Garland, Texas | 9 accounts, 651 apartments, $59.6M |
| FC Ballston Common LLC | Private company | Building owner | Arlington, Virginia | — |
| FC Stapleton Homes LLC (and II, III) | Private company | Homebuilder | Denver, Colorado | 260 (23) |
| FCA US LLC | Public company | Building owner | Warren, Michigan | 5.1M sq ft on the two main parcels (roll) |
| FCA US LLC (Stellantis) | Public company | Landowner | Detroit, Michigan | 20 parcels, 659 acres, $80.6M assessed |
| FCA US LLC (Stellantis) | Public company | Building owner | Toledo, Ohio | — |
| FCA US LLC (Stellantis) | Public company | Landowner | Toledo, Ohio | 20 parcels, 75 stated acres, $136.7M |
| FCA US LLC (Stellantis) | Public company | Landowner | Warren, Michigan | 12 parcels, 242.5 acres, $69.2M |
| Federal Airports Authority of Nigeria (FAAN) | Government | Building owner | Lagos, Nigeria | — |
| Federal Airports Authority of Nigeria (FAAN) | Government | Landowner | Lagos, Nigeria | Murtala Muhammed International Airport, Ikeja (area not stated) |
| Federal government (United States of America, US Postal Service) | Government | Landowner | Boston, Massachusetts | 61 parcels, $2.41B |
| Federal government (United States of America, USPS) | Government | Landowner | Cleveland, Ohio | 46 parcels, 82.9 stated acres, $404.5M |
| Federal government and Confederated Tribes of Siletz | Government | Landowner | Salem, Oregon | 19 federal-class records, about 269 acres |
| Federal Government of Nigeria | Government | Building owner | Lagos, Nigeria | — |
| Federal holders (unnamed in the layer) | Government | Landowner | Abbotsford, British Columbia | 566.6 ha across just 13 parcels — 1.6% of the titled area |
| Federal holders (unnamed in the layer) | Government | Landowner | Chilliwack, British Columbia | 1,294.8 ha across 51 parcels — 5.4% of the titled area, and the four largest parcels in the city |
| Federal holders (unnamed in the layer) | Government | Landowner | Langley, British Columbia | 753.9 ha across 19 parcels — 2.6% of the Township's titled area, and the three largest parcels in it |
| Federal holders (unnamed in the layer) | Government | Landowner | Nanaimo, British Columbia | 176.3 ha across 34 parcels — 2.2% of the titled surface area |
| Federal Realty Investment Trust | REIT | Commercial landlord | Escondido, California | 298,000 sq ft (Escondido Promenade) |
| Federal Realty Investment Trust | REIT | Commercial landlord | Oakland, California | 441,000 sq ft retail (Emeryville and Oakland) |
| Federal Realty Investment Trust | REIT | Building owner | San Jose, California | 650,000 sq ft |
| Federal Realty Investment Trust | REIT | Commercial landlord | San Jose, California | 2,171,000 sq ft retail and office; 554 apartments |
| Federal Realty Investment Trust | REIT | Homebuilder | San Jose, California | 554 units held; 258 under construction |
| Federal Realty Investment Trust (FR Village Pointe LLC) | REIT | Commercial landlord | Omaha, Nebraska | 452,000 sq ft; bought for $153.3M (24 Nov 2025) |
| Federal Realty Investment Trust (through FRIT San Jose Town and Country Village, LLC) | REIT | Building owner | San Jose, California | 1,521,000 sq ft commercial plus 554 apartments |
| Federal Reserve Bank of Richmond | Institution | Building owner | Richmond, Virginia | — |
| Federal reserve land around Cranbrook | Government | Landowner | Cranbrook, British Columbia | 7,966 ha across five reserves, 8.1% of the box |
| Federal reserve land around Duncan | Government | Landowner | Duncan, British Columbia | 2,364 ha across four reserves; 2,066 ha of it inside a 204 km2 box |
| Federal reserve land around Merritt | Government | Landowner | Merritt, British Columbia | 7,624.2 ha across nine reserves |
| Federal Territories affordable-housing programme (RUMAWIP) — Ministry of Federal Territories, built by private and government developers | Government | Homebuilder | Kuala Lumpur, Malaysia | 13,682 units offered in 24 projects (2013–Oct 2016); 6,202 of 7,825 launched units sold |
| FedEx | Public company | Commercial landlord | Ontario, California | $348.4M taxable value (rank 9) |
| FedEx (Federal Express Corporation; FedEx Ground Package System) | Public company | Landowner | Memphis, Tennessee | 14 parcels, about 390 acres owned |
| FedEx Ground Package System Inc | Public company | Building owner | Ocala, Florida | 441,040 sq ft (roll) |
| FEI Imperio LLC | Private company | Building owner | Akron, Ohio | — |
| Fellowship Housing | Institution | Landowner | Schaumburg, Illinois | 7 parcels, exempt |
| Fengate | Private equity | Homebuilder | Oakville, Ontario | 363 |
| Fengate Capital Management | Private equity | Landowner | Oakville, Ontario | 47 contiguous acres with 1.1 km of highway frontage |
| Fengate Capital Management | Private equity | Commercial landlord | Oakville, Ontario | 530,000 sq ft on 35 acres, within a 47-acre contiguous assembly |
| Fengate Capital Management (held within one investment fund) | Private equity | Building owner | Oakville, Ontario | 530,000 sq ft on 35 acres, within 47 contiguous acres |
| Fernbrook Homes | Private company | Homebuilder | Concord, Ontario | 7,157 |
| Fernbrook Homes | Family / private | Homebuilder | Mississauga, Ontario | 7,157 |
| Fernbrook Homes (the two Milton companies) | Private company | Homebuilder | Milton, Ontario | 476 across two licences, all condominium |
| Fernhill Homes (974660 Ontario Inc.) | Private company | Homebuilder | Whitby, Ontario | 59 |
| FF Florida Land Holdings LLC | Private company | Homebuilder | Daytona Beach, Florida | 62 parcels |
| FG RTH Helm Conventus LLC | Private company | Building owner | Buffalo, New York | — |
| FHD Nominee Ltd. | Private company | Homebuilder | Sidney, British Columbia | $177,388 municipal / $378,591 total tax |
| FHH Hamburg, LLC | Private company | Building owner | Lexington, Kentucky | 874,095 sq ft on about 93.7 acres |
| Fibra Danhos | REIT | Building owner | Mexico City (Ciudad de México) | 68,786 m² gross leasable area |
| Fibra Danhos | REIT | Commercial landlord | Mexico City (Ciudad de México) | +1,200,000 m² GLA, 18 assets in operation |
| Fibra Danhos (residential component) | REIT | Homebuilder | Mexico City (Ciudad de México) | Reforma 222 residential buildings, within 44,501 m² mixed-use |
| FIBRA Macquarie México | REIT | Commercial landlord | Mexico City (Ciudad de México) | 263 properties, 36.8M sq ft GLA, US$3.8bn total asset value |
| Ficmar Builders Inc. (Ficmar Construction Group) | Family / private | Homebuilder | Sault Ste. Marie, Ontario | 66 |
| Fideicomiso del Centro Cívico Gubernamental — Banco LAFISE (Honduras) as fiduciary, for the Government of Honduras (Secretaría de Finanzas) | Government | Building owner | Tegucigalpa, Honduras | 2 towers (24 and 25 levels, one with helipad), 3 low-rise blocks of 6–7 levels, 4½ basement parking levels |
| Fideicomiso del Centro Cívico Gubernamental (Banco LAFISE (Honduras), fiduciary; Government of Honduras, settlor) | Government | Landowner | Tegucigalpa, Honduras | Predio José Cecilio del Valle; US$176.0M invested; concession to 15 Apr 2044 |
| Fideicomiso del Centro Cívico Gubernamental (Banco LAFISE, fiduciary) / DOIH (operator) | Government | Commercial landlord | Tegucigalpa, Honduras | 2 towers (114 m and 106 m) and 3 low-rise blocks for 40+ State institutions and ~10,000 public employees; US$176.0M invested |
| Fideicomiso Fibra Uno (FUNO) | REIT | Building owner | Mexico City (Ciudad de México) | — |
| Fideicomiso Fibra Uno (FUNO) | REIT | Commercial landlord | Mexico City (Ciudad de México) | 419 properties, 11,690,492 m² GLA |
| Fideicomiso Financiero Rentas Inmobiliarias Orientales I (FF RIO I) | Public company | Commercial landlord | Montevideo, Uruguay | US$80 million of participation certificates placed Aug 2021; 12.05% of WTC Free Zone S.A. (USD 16.8 MM) |
| Fideicomiso Inmobiliario Asamblea Legislativa/Banco de Costa Rica | Government | Building owner | San José, Costa Rica | — |
| Fideicomiso Inmobiliario Asamblea Legislativa/Banco de Costa Rica | Government | Landowner | San José, Costa Rica | The Legislative Assembly building, owner 'hasta el año 2034'; works cost ₡69,240 million by Nov 2018 |
| Fideicomiso Público para la Construcción de Viviendas de Bajo Costo República Dominicana (Fideicomiso VBC RD) | Government | Landowner | Santo Domingo, Dominican Republic | 13,112 homes built in Ciudad Juan Bosch by end-2023 (7,660 by 2020) |
| Fideicomiso Público para la Construcción de Viviendas de Bajo Costo República Dominicana (Fideicomiso VBC RD) — Ciudad Juan Bosch | Government | Homebuilder | Santo Domingo, Dominican Republic | 13,112 homes built by end-2023 |
| Fidelidade – Property Europe, S.A. | Private company | Building owner | Lisbon, Portugal | — |
| Fidelidade – Property Europe, S.A. | Private company | Commercial landlord | Lisbon, Portugal | Entrecampos Lots B1, B2, Parcels A and C; 90-year surface right on B3 |
| Fidelity Homes LLC | Private company | Homebuilder | Springfield, Illinois | 12 sales, $5.5M |
| Fieldgate Developments | Private company | Homebuilder | North York, Ontario | 4,306 |
| Fieldstone at North Broadway LLC | Private company | Homebuilder | Town of Oyster Bay, New York | 11 parcels (9 vacant lots), $6.0M |
| Fifth Third Bank | Public company | Building owner | Cincinnati, Ohio | — |
| Fifty-eight licensed residential builders with Port Alberni addresses | Private company | Homebuilder | Port Alberni, British Columbia | 58 licences in good standing |
| Finger Lakes Railway Corp. | Private company | Landowner | Auburn, New York | 3 parcels, ~33 acres |
| Fingerprint Homes Ltd. | Private company | Homebuilder | Dunnville, Ontario | 4 |
| Finnish State | Government | Building owner | Helsinki, Finland | — |
| Finoro Custom Homes Inc. | Family / private | Homebuilder | Guelph, Ontario | 340 |
| First BanCorp | Public company | Building owner | San Juan, Puerto Rico | — |
| First BanCorp | Public company | Commercial landlord | San Juan, Puerto Rico | 3 principal San Juan buildings (51% of HQ); 18 branches and 10 office centres owned |
| First Capital Real Estate Investment Trust | REIT | Building owner | Whitby, Ontario | 394,000+ sq ft (376,800+ sq ft of leasable area quoted on the same page) |
| First Capital Real Estate Investment Trust | REIT | Landowner | Whitby, Ontario | Whitby Mall and Thickson Place, about 494,000 sq ft |
| First Capital Real Estate Investment Trust | REIT | Commercial landlord | Whitby, Ontario | about 494,000 sq ft across two adjoining centres |
| First Capital REIT | REIT | Building owner | New Westminster, British Columbia | 207,100+ sq ft |
| First Capital REIT | REIT | Landowner | New Westminster, British Columbia | 207,100+ sq ft at 800 Carnarvon Street |
| First Capital REIT | REIT | Commercial landlord | New Westminster, British Columbia | 207,100+ sq ft at Shops at New West |
| First Financial Group LC | Private company | Homebuilder | Davenport, Iowa | 191 improved houses, $25.5M |
| First Industrial (First Industrial, L.P.) | REIT | Commercial landlord | St. Paul, Minnesota | 182,360 sq ft (139 Eva St); $9.05M |
| First Industrial Realty Trust | REIT | Commercial landlord | Fort Lauderdale, Florida | 6 buildings, 4700–4800 NW 15th Ave |
| First Industrial Realty Trust | REIT | Commercial landlord | Fremont, California | 3 industrial properties |
| First Industrial Realty Trust | REIT | Commercial landlord | Glendale, Arizona | 3 buildings, 113 acres, $217.4M (roll); 1,764,387 sq ft |
| First Industrial Realty Trust | REIT | Commercial landlord | Hayward, California | 4 industrial properties, $48.0M gross |
| First Industrial Realty Trust | REIT | Commercial landlord | Moreno Valley, California | 8 properties, $224.8M gross carrying amount; $279.1M taxable (First Industrial LP, rank 4) |
| First Industrial Realty Trust | REIT | Commercial landlord | Riverside, California | 3 properties in the city, $25.2M gross carrying amount |
| First Mutual Properties Limited | Public company | Homebuilder | Harare, Zimbabwe | garden-flat trading stock, Avondale (count not stated) |
| First Mutual Properties Limited (formerly Pearl Properties; subsidiary of First Mutual Holdings) | Public company | Commercial landlord | Harare, Zimbabwe | 117,250 m² lettable; 41 buildings |
| First Myanmar Investment (YSX: FMI) | Public company | Homebuilder | Yangon, Myanmar | 30% of StarCity developer; 25% City Loft West; 47.5% FMI Riverside Development |
| First Nation reserve land (federal title) | Government | Landowner | Prince Rupert, British Columbia | 11.2 ha inside the city; 9,153.0 ha in the surrounding box |
| First National Bank Downtown Revival Trust LLC | Private company | Building owner | St. Paul, Minnesota | 374,156 sq ft (roll) |
| First National Bank of Akron (owner of record; tax bill to Huntington National Bank) | Public company | Building owner | Akron, Ohio | — |
| First National Bank of Omaha | Private company | Building owner | Omaha, Nebraska | 1,040,949 sq ft building area (2026 roll) |
| First National Bank of Omaha | Private company | Commercial landlord | Omaha, Nebraska | 19 parcels, $206.4M |
| First Nations interests over Crown land | Government | Landowner | Whistler, British Columbia | 2,991 ha of reserves and notations inside the boundary |
| First Place LLC | Private company | Building owner | Tulsa, Oklahoma | 510,120 sq ft high-rise (40 storeys) plus a 220,900 sq ft, 20-storey mid-rise (county roll) |
| First Texas Homes Inc | Private company | Homebuilder | Mesquite, Texas | 148 accounts |
| FirstKey Homes (FKH SFR entities) | Private equity | Commercial landlord | Port St. Lucie, Florida | 390 single-family homes, $131.1M |
| FirstKey Homes (FKH SFR entities) | Private equity | Commercial landlord | Tucson, Arizona | 148 parcels |
| FirstKey Homes (FKH SFR LLCs) | Private equity | Commercial landlord | Memphis, Tennessee | 393 parcels |
| FirstKey Homes (FKH SFR Propco entities) | Private company | Commercial landlord | Arlington, Texas | 232 houses, $61.5M |
| FirstRock Real Estate Investments (FREI) | Developer | Homebuilder | Kingston, Jamaica | 43 units, J$2.5 billion (Bonne Chance, 8A Brompton Road) |
| Fischer Homes | Private company | Homebuilder | Cincinnati, Ohio | 34 parcels (0 in Cincinnati) |
| Fischer Homes (Fischer Homes Columbus II LLC) | Private company | Homebuilder | Columbus, Ohio | 87 parcels (8 in Columbus) |
| Fisco de Chile (State) — Ministerio de Bienes Nacionales | Government | Landowner | Santiago, Chile | No current figure published |
| Fisher Island Club Inc | Private company | Landowner | Miami Beach, Florida | 35 parcels, 26.4 acres, $0.6M |
| Fisheries and Oceans Canada | Government | Landowner | Dunnville, Ontario | 24.7 ha at Port Maitland - not in Dunnville |
| Fisheries and Oceans Canada | Government | Landowner | Leamington, Ontario | 10.70 ha across three small craft harbours |
| Fisheries and Oceans Canada | Government | Landowner | Port Alberni, British Columbia | 3.665 ha of fishing harbour bed, plus a hatchery outside the city |
| Fisheries and Oceans Canada | Government | Landowner | Sarnia, Ontario | 0.2160 ha owned, plus leased frontage |
| Fisheries and Oceans Canada | Government | Building owner | Whitby, Ontario | 257.8970 ha |
| Fisheries and Oceans Canada | Government | Landowner | Whitby, Ontario | 262.9999 ha across two Crown-owned parcels |
| Fisheries and Oceans Canada (His Majesty the King in right of Canada) | Government | Building owner | Leamington, Ontario | 7.28 ha |
| Fitrite Construction LLC | Private company | Homebuilder | Kansas City, Missouri | 45 parcels (21 townhouses, 13 houses, 8 lots) |
| Five Corners Meat Co., Puratos Canada Inc. and Berryhill Foods | Private company | Landowner | Chilliwack, British Columbia | 65,000 sq ft (2007), 67,737 sq ft (2009) and 35,000 sq ft (2016) |
| Five LLCs at 2830 Curry Ct Ste 4 (UHAGB, CLAGB, TSAGB, RTH, T Futures) | Private company | Commercial landlord | Green Bay, Wisconsin | 10 parcels, $55.9M |
| Five Point Holdings, LLC | Public company | Commercial landlord | San Francisco, California | 6.3M sq ft entitled |
| Five Point Holdings, LLC (The Newhall Land and Farming Company) | Developer | Homebuilder | Santa Clarita, California | 3,088 homesites sold to 31 Dec 2025; builders sold 1,837 homes since May 2021 (238 in 2025) |
| Five Point Holdings, LLC / The Shipyard Communities, LLC | Public company | Homebuilder | San Francisco, California | up to ~12,000 homesites |
| Five Rivers MetroParks (Montgomery County Park District) | Government | Landowner | Dayton, Ohio | 85 parcels, 909 stated acres, $8.6M in Dayton |
| FKH SFR entities | Private company | Commercial landlord | Clarksville, Tennessee | 282 houses in the city, $94.4M appraised (323 county-wide) |
| FKH SFR Propco entities | Private company | Commercial landlord | North Charleston, South Carolina | 39 houses |
| Flagler College, Inc. | Institution | Building owner | St. Augustine, Florida | 343,499 sq ft building area on the main parcel (roll); 540 original guest rooms (Wikipedia) |
| Flagler College, Inc. | Institution | Landowner | St. Augustine, Florida | 33 parcels, 31.7 acres, $273.3M |
| Flagler Multifamily LLC / Flagler Multifamily II LLC | Private company | Commercial landlord | St. Augustine, Florida | 510 apartment units, $65.3M |
| Flagler Multifamily LLC / II LLC | Private company | Homebuilder | St. Augustine, Florida | 510 units (2023, 2025) |
| Flagler Village Land Trust | Private company | Homebuilder | Fort Lauderdale, Florida | 337 units |
| Flatiron Property Holding LLC | REIT | Building owner | Broomfield, Colorado | 1,399,000 sq ft (Macerich 10-K) |
| Flatiron Property Holding LLC (Macerich joint venture) | REIT | Commercial landlord | Broomfield, Colorado | 14 accounts, 55.1 acres, $154.2M |
| Fletcher Living (Fletcher Building Limited, NZX/ASX: FBU) | Public company | Homebuilder | Auckland (Auckland Council area), New Zealand | 223 units 'taken to profit' in 1H FY26 (six months to December 2025), down 27% |
| FLL Galleria Holdings LLC | Private company | Building owner | Fort Lauderdale, Florida | 1,726,840 sq ft building area on the main parcel (roll); 1,400,000 sq ft (Wikipedia) |
| Flood Control District of Maricopa County | Government | Landowner | Glendale, Arizona | 75 parcels, 392 acres, $77.0M |
| Flood Control District of Maricopa County | Government | Landowner | Mesa, Arizona | 118 parcels, 530 acres, $169.0M |
| Flood Control District of Maricopa County | Government | Landowner | Phoenix, Arizona | 515 parcels, 4,903 acres |
| Flood Control District of Maricopa County | Government | Landowner | Tempe, Arizona | 27 parcels, 96 acres, $104.2M |
| Florentinum ASSET, a.s. | Private company | Building owner | Prague, Czech Republic | 56,400 m² (Penta Real Estate project list) |
| Florida A&M University Board of Trustees | Government | Landowner | Tallahassee, Florida | 32 parcels, 35 acres, $20.5M |
| Florida Department of Transportation | Government | Landowner | Jacksonville, Florida | 285 parcels, 1,147 acres |
| Florida Department of Transportation | Government | Landowner | Tampa, Florida | 780 parcels, 806 acres |
| Florida Department of Transportation (incl. SunRail corridor) / Central Florida Expressway Authority / LYNX | Government | Landowner | Orlando, Florida | FDOT 153 parcels, 202 acres; CFX 52 parcels, 486 acres; LYNX 8 parcels, 37 acres |
| Florida East Coast Railway / CSX Transportation | Private company | Landowner | Hollywood, Florida | 8 parcels, 30.9 acres, $5.3M |
| Florida East Coast Railway LLC | Private company | Landowner | Fort Lauderdale, Florida | 33 parcels, 86 acres, $23.1M |
| Florida East Coast Railway LLC | Private company | Landowner | St. Augustine, Florida | 14 parcels, 70.3 acres, $1.1M |
| Florida Kennels Inc | Private company | Homebuilder | Hialeah, Florida | 642 units (2023) |
| Florida Power & Light Co | Public company | Landowner | Daytona Beach, Florida | 11 parcels, 63.8 acres, $5.4M |
| Florida Power & Light Co | Public company | Landowner | Fort Lauderdale, Florida | 12 parcels, 31 acres, $12.0M |
| Florida Power & Light Co | Public company | Landowner | Hollywood, Florida | 16 parcels, 144 acres, $63.9M |
| Florida Power & Light Co | Public company | Landowner | Miami Beach, Florida | 8 parcels, 7.5 acres, $68.2M |
| Florida Power & Light Company | Public company | Landowner | Hialeah, Florida | 13 parcels, 27 acres |
| Florida Power & Light Company | Public company | Landowner | Pensacola, Florida | 29 parcels, 53.6 acres, $44.9M |
| Florida Power & Light Company | Public company | Landowner | Port St. Lucie, Florida | 29 parcels, 737 acres |
| Florida Power & Light Company | Public company | Landowner | Sarasota, Florida | 5 parcels, 16.6 acres, $12.6M |
| Florida State University Board of Trustees | Government | Building owner | Tallahassee, Florida | 2,233,370 sq ft building area on the roll (13 buildings) |
| Florida State University Board of Trustees | Government | Landowner | Tallahassee, Florida | 62 parcels, 277 acres, $495.8M |
| Florman and Lewisohn LLC | Private company | Building owner | Tampa, Florida | 839,106 sq ft building area (roll) |
| Floyd Properties and Development, Inc. | Private company | Homebuilder | Fayetteville, North Carolina | 52 parcels (52 in city), 41 without a building |
| Flughafen Wien AG (listed on the Vienna Stock Exchange) | Public company | Building owner | Vienna, Austria | — |
| Fluor Enterprises Inc | Public company | Building owner | Irving, Texas | 139,740 sq ft |
| Flurd Corporation | Private company | Landowner | Mesquite, Texas | 8 accounts, about 899 acres; $1.5M |
| FMT Scottsdale Owner LLC | Private company | Building owner | Scottsdale, Arizona | 34.4 acres on the hotel parcel (roll) |
| FNLR Dirigible LLC (Fortress Net Lease REIT); leased to Goodyear | REIT | Building owner | Akron, Ohio | — |
| FOGADE (Fondo de Garantía de Depósitos y Protección Bancaria) — via CORPOLAGO, C.A. | Government | Landowner | Caracas, Venezuela | Centro Financiero Confinanzas: six buildings, 121,741 m², unfinished |
| Foley Entertainment Group | Private company | Building owner | Santa Barbara, California | 121 rooms; 21,000+ sq ft retail and restaurant |
| Foley Entertainment Group | Private company | Commercial landlord | Santa Barbara, California | 121 rooms + 21,000 sq ft retail/restaurant |
| Fond du Lac Band of Lake Superior Chippewa | Government | Landowner | Duluth, Minnesota | 18 parcels, 63.2 acres, $9.2M estimated |
| Fondazione Enasarco | Pension fund | Homebuilder | Rome, Italy | 1,040 Rome flats being sold to the Comune |
| Fondazione Fiera Milano | Institution | Landowner | Milan, Italy | Allianz MiCo, the Portello pavilions and Palazzine degli Orafi in Milan; fieramilano Rho-Pero 405,000 m² outside the city |
| Fondo de Capital Privado Pactia Inmobiliario (manager Pactia S.A.S.; Conconcreto a 37.18% investor) | Private equity | Commercial landlord | Bogotá, Colombia | NOI COP 307,258 million (2025); 85.7% of assets stabilised |
| Fondo de Capital Privado Terranum (administered by Alianza Fiduciaria S.A.) | Private equity | Commercial landlord | Bogotá, Colombia | 500,000+ m² developed (offices, industrial, logistics); portfolio under contract to Pei |
| Fondo de Inversión Asset Rentas Residenciales (landlord, operated as Blue Home) | Private equity | Homebuilder | Santiago, Chile | 26 multifamily buildings, 7,579 rental apartments (end-2025) |
| Fondo de Inversión Cerrado Inmobiliario Atlántida Progresa+ (managed by Atlántida Capital, S.A., Grupo Financiero Atlántida) | REIT | Commercial landlord | San Salvador, El Salvador | 22 properties, 55,636.9 m² leased, real-estate portfolio US$72.1 million (Dec 2025) |
| Fondo de Inversión Cerrado Inmobiliario Excel II | Private company | Commercial landlord | Santo Domingo, Dominican Republic | US$200 million issuance programme (programme size, not holdings) |
| Fondo de Inversión Independencia Rentas Inmobiliarias | Private equity | Commercial landlord | Santiago, Chile | 861,908 m² in Chile (138,960 m² offices; 47,890 m² retail; 675,058 m² logistics); 80 properties |
| Fondo de Valores Inmobiliarios, S.A.C.A. (FVI) | Public company | Commercial landlord | Caracas, Venezuela | Centro San Ignacio: 24,800 m² commercial + 23,596 m² office; sold Tolón 2 (6,000 m²) for Bs 1.4 billion (Oct 2014) |
| Fondo Edifici di Culto (Ministry of the Interior) and the Vicariato di Roma | Government | Landowner | Rome, Italy | churches in the archaeological area (count not stated) |
| Fondo Social para la Vivienda (FSV) | Government | Landowner | San Salvador, El Salvador | 9,671 recovered homes re-placed nationally (US$129.51 million); 1 recovered home listed for sale on 26 Jun 2026 |
| Fonds de placement immobilier Cominar | REIT | Building owner | Gatineau, Quebec | 273,799 sq ft (Cominar) |
| Fonds de placement immobilier Cominar | REIT | Commercial landlord | Gatineau, Quebec | 273,799 sq ft |
| Fonds de placement immobilier Cominar | REIT | Building owner | Laval, Quebec | 791,298 sq ft (Cominar, for 1799 avenue Pierre-Péladeau); 32.98 ha site |
| Fonds de placement immobilier Cominar | REIT | Commercial landlord | Laval, Quebec | 689,619 + 791,298 + 265,087 sq ft |
| Fonds de placement immobilier Cominar | REIT | Homebuilder | Laval, Quebec | Mostra Centropolis, phase by phase |
| Fonds du Logement | Government | Homebuilder | Luxembourg City, Luxembourg | 4,674 homes managed nationally (2,439 rental, 1,756 sold) |
| Fonds du Logement (public housing establishment) | Government | Landowner | Luxembourg City, Luxembourg | 2,439 rental homes nationally (largest rental stock in the country); 4,674 homes managed; land and buildings EUR 470.9M book value (31 Dec 2025) |
| Fonds Kirchberg | Government | Commercial landlord | Luxembourg City, Luxembourg | Ground landlord of the Kirchberg plateau (365 ha acquired by the State) |
| Fontainebleau Florida Hotel LLC | Private company | Building owner | Miami Beach, Florida | 1,179,177 sq ft building area; 846 units (roll) |
| Fontainebleau Florida Hotel LLC | Private company | Building owner | Miami, Florida | 1,179,177 sq ft gross |
| Food processors: G3 Enterprises, Hunt Wesson Foods, California Dairies, Bronco Wine | Private company | Landowner | Modesto, California | $285.1M; $235.0M; $200.6M; $161.2M (2024/25) |
| Foothills School Division No. 38 | Institution | Building owner | High River, Alberta | — |
| Foothills School Division No. 38 and the High River School District No. 144 | Institution | Landowner | High River, Alberta | 3 sites, 46.3 acres, $34.9 million assessed |
| Foquier Corporation S.A. | Private company | Homebuilder | Montevideo, Uruguay | 435 units, 7 projects (2013–2024) |
| Ford Motor Company | Public company | Landowner | Louisville, Kentucky | 2 parcels, 587.3 ac, $108.1M |
| Ford Motor Company (New Investment Properties I LLC) | Public company | Building owner | Detroit, Michigan | — |
| Ford Motor Company (New Investment Properties I LLC) | Public company | Landowner | Detroit, Michigan | 26 parcels, 37 acres, $12.8M assessed |
| Ford Motor Company of Canada | Public company | Building owner | Oakville, Ontario | 487 acres (197 ha) |
| Ford Motor Company of Canada | Public company | Landowner | Oakville, Ontario | 487 acres (197 ha) |
| Ford Motor Company of Canada | Public company | Commercial landlord | Oakville, Ontario | 487 acres at 1400 The Canadian Road |
| Fore Properties LLC | Private company | Landowner | Plano, Texas | 14 accounts, about 364 acres |
| Forest County Potawatomi Community | Government | Landowner | Milwaukee, Wisconsin | 23 parcels, $143.1M |
| Forest licensees (no freehold established) | Public company | Landowner | Parksville, British Columbia | 0 ha of licensee-owned land in the Parksville box |
| Forest licensees (no freehold established) | Public company | Landowner | Smithers, British Columbia | 0 ha of licensee-owned land in the Smithers box |
| Forest Preserve District of DuPage County | Government | Landowner | Naperville, Illinois | 52 parcels, 355.7 acres |
| Forestar USA Real Estate Group | Public company | Homebuilder | Ocala, Florida | 52 parcels, 46 acres |
| Forestar USA Real Estate Group Inc | Public company | Homebuilder | Winston-Salem, North Carolina | 26 parcels, all without a building |
| Forestry and unexploited forest holdings (owners not established) | Private company | Landowner | Shawinigan, Quebec | 8,812.64 ha, $102,571,700 assessed |
| Forestry organisations | Government | Landowner | Minsk, Belarus | 6.0 thousand ha |
| FormFactor, Inc. | Public company | Building owner | Livermore, California | five buildings, about 259,000 sq ft (one building, 90,508 sq ft, owned; four leased, 168,636 sq ft) |
| FormFactor, Inc. | Public company | Commercial landlord | Livermore, California | 90,508 sq ft owned, 168,636 sq ft leased, about 6 acres of owned vacant land |
| Formosa Ltd. | Private company | Building owner | San Diego, California | nearly 546,000 sq ft |
| Formulate Infinity Homes LLC | Private company | Homebuilder | Green Bay, Wisconsin | 4 parcels, $573,700 |
| Forrest Ridge Homes Inc | Private company | Homebuilder | Salem, Oregon | 25 |
| Forsyth County | Government | Landowner | Winston-Salem, North Carolina | 74 parcels, about 922 acres |
| Fort Chicago Holdings II US LLC (c/o Pembina Pipeline Corporation) | Public company | Landowner | North Bend-Coos Bay, Oregon | 5 accounts, 130.1 acres, $0.52M |
| Fort KL SFR 2021-1 Borrower LLC and CF KL Assets LLCs | Private company | Commercial landlord | Amarillo, Texas | 304 accounts (houses) |
| Fort St John Old Fort Holdings | Private company | Homebuilder | Fort St. John, British Columbia | $500,054.13 |
| Fort Wayne Community Schools (incl. its Building Corporation) | Government | Landowner | Fort Wayne, Indiana | 173 parcels, about 520 acres, $230.4M |
| Fort Wayne IND Mall LLC | Private company | Building owner | Fort Wayne, Indiana | — |
| Fort Wayne Redevelopment Authority | Government | Building owner | Fort Wayne, Indiana | — |
| Fort Wayne Redevelopment Authority / Redevelopment Commission / Department of Redevelopment | Government | Landowner | Fort Wayne, Indiana | 105 parcels, $99.0M |
| Fort Wayne-Allen County Airport Authority | Government | Building owner | Fort Wayne, Indiana | — |
| Fort Wayne-Allen County Airport Authority | Government | Landowner | Fort Wayne, Indiana | 87 parcels in the city (157 county-wide, about 3,160 acres) |
| Fort Worth Independent School District | Government | Landowner | Fort Worth, Texas | 252 accounts, about 1,449 acres |
| Fortieth Burlington LLC | Private company | Commercial landlord | Burlington, Vermont | 1 record, 11.82 acres, $32.8M listed |
| FortisBC Energy Inc. | Public company | Commercial landlord | Castlegar, British Columbia | Terasen BTW Park, $13,258 of tax foregone in 2025 |
| Fortress Net Lease REIT (FNLR Dirigible LLC) | REIT | Commercial landlord | Akron, Ohio | 4 parcels, $102.5M |
| Fortwood Homes and Sons Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 20751, in good standing |
| Forward Residential LLC | Private company | Homebuilder | Birmingham, Alabama | 125 parcels |
| Fountain of Youth Prop Inc | Private company | Building owner | St. Augustine, Florida | 16.8 acres; 15,897 sq ft building area (roll) |
| Four Corners Property Trust (FCPT Holdings LLC) | REIT | Commercial landlord | Grand Junction, Colorado | 9 parcels, 40,787 sq ft, $17.9M |
| Four Seasons Construction, Inc. | Private company | Homebuilder | Minot, North Dakota | 96 parcels / 16.6 ac |
| Four Springs Capital Trust | REIT | Building owner | Gilroy, California | 102,466 sq ft |
| Four Springs Capital Trust | REIT | Commercial landlord | Gilroy, California | 102,466 sq ft |
| Fourteen licensed residential builders with Dawson Creek addresses | Private company | Homebuilder | Dawson Creek, British Columbia | 14 licences in good standing |
| Fox Corporation | Public company | Building owner | Los Angeles, California | over 1.8 million sq ft on over 50 acres, 15 sound stages (Fox 10-K) |
| Fox Homebuilders IV LP and Southside Ventures partnerships | Private company | Homebuilder | Corpus Christi, Texas | 117 accounts |
| Fox Theater Foundation | Institution | Building owner | Bakersfield, California | 1,500 seats |
| Fox Tower Building LLC | Private company | Building owner | Portland, Oregon | — |
| FoxWood Building Corporation | Private company | Homebuilder | London, Ontario | 519 |
| FPG CT Owner LP | Private company | Building owner | Dallas, Texas | 1,250,000 sq ft |
| FPG CT Owner LP | Private company | Commercial landlord | Dallas, Texas | 1,250,000 sq ft over 4 accounts |
| Franciscan Alliance Inc | Institution | Building owner | Michigan City, Indiana | — |
| Franciscan Province of Santa Barbara | Institution | Building owner | Santa Barbara, California | 14.3 acres (two parcels) |
| Franciscan Province of Santa Barbara | Institution | Landowner | Santa Barbara, California | 14.3 acres at the Mission |
| Frank Costantino Construction Ltd. | Family / private | Homebuilder | Niagara Falls, Ontario | 26 |
| Franklin County (Board of Commissioners) | Government | Landowner | Columbus, Ohio | 142 parcels, 324 stated acres |
| Franklin Mountain Permian I LLC | Private company | Building owner | Midland, Texas | 177,744 sq ft |
| Franklin Mountain Permian I-IV entities | Private company | Commercial landlord | Midland, Texas | 20 accounts, 14.9 acres, $106.0M |
| Franklin Mountain Permian II LP | Private company | Building owner | Midland, Texas | 329,178 sq ft |
| Franklin Street Properties | REIT | Commercial landlord | Minneapolis, Minnesota | 3 buildings, 757,531 sq ft, 68.0% leased |
| Fraport Slovenija, d.o.o. — leaseholder, not landowner | Public company | Building owner | Ljubljana, Slovenia | — |
| Fraport Slovenija, d.o.o. (100% Fraport AG) | Public company | Commercial landlord | Ljubljana, Slovenia | Ljubljana Airport leasehold to 2054; land-use right carried at €45.9 million (2025) |
| Fraser Health Authority | Government | Building owner | New Westminster, British Columbia | — |
| Fraser Health Authority | Government | Landowner | New Westminster, British Columbia | Royal Columbian Hospital, in a $1.35bn three-phase redevelopment |
| Fraser Health Authority | Institution | Building owner | Port Moody, British Columbia | — |
| Fraser Health Authority | Institution | Commercial landlord | Port Moody, British Columbia | $171,172,000 of exempt assessment |
| Fraser Health Authority | Government | Building owner | Surrey, British Columbia | — |
| Fraser Health Authority | Government | Commercial landlord | Surrey, British Columbia | $1.28B assessed across two parcels |
| Fraser Mills Properties Ltd. | Private company | Building owner | Coquitlam and Port Coquitlam, British Columbia | — |
| Frasers Property Home (Thailand) — Frasers Property Thailand | Public company | Homebuilder | Bangkok, Thailand | 61 active projects worth THB 91,939 million in Bangkok and vicinity (75 projects, THB 104,935 million nationwide) |
| Frasers Property Thailand / Golden Land (GOLD) and Golden Ventures Leasehold REIT (GVREIT) | Public company | Commercial landlord | Bangkok, Thailand | Sathorn Square 73,000+ m²; FYI Center 50,000 m²; Silom Edge 50,000+ m²; Samyan Mitrtown 49% (84,000 m² office + retail NLA) |
| Fred and Company Builders Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 22915, in good standing |
| Freeport of Riga Authority (Rīgas brīvostas pārvalde) | Government | Landowner | Riga, Latvia | Port territory 6,348 ha: 1,962 ha of land and 4,386 ha of water; 504.5 ha of vacant land offered to investors |
| Fresno Irrigation District | Government | Landowner | Fresno, California | nearly 700 miles of canals and pipeline; about 980 ac of recharge basins (district-wide) |
| Fresno Metropolitan Flood Control District | Government | Landowner | Fresno, California | 395 parcels, 1,398 ac classed as ponding basins |
| Freure Homes (eight licensed companies) | Family / private | Homebuilder | Kitchener, Ontario | 842 |
| Frew Development Group LLC (Westdale redevelopment) | Developer | Commercial landlord | Cedar Rapids, Iowa | 32 parcels, 42.3 acres, $38.1M |
| Friedkin Property Group / Friedkin Realty Group | Private company | Commercial landlord | Naperville, Illinois | 4 parcels, $37.1M assessed |
| Frito Lay Inc | Public company | Landowner | Modesto, California | $603.8M taxable assessed value (2024/25) |
| Frito-Lay, Inc. | Public company | Building owner | Plano, Texas | 770,290 sq ft main area (Denton CAD) |
| Frito-Lay, Inc. (PepsiCo) | Public company | Landowner | Plano, Texas | 5 accounts, about 274 acres across both counties |
| Front Street Associates LLC and 120 Mercantile Center LLC | Private company | Building owner | Worcester, Massachusetts | 100 Front 292,314 sq ft; 120 Front 208,810 sq ft; 201 Commercial 541,728 sq ft gross on the roll |
| Frontier Homes | Private company | Homebuilder | Palmdale, California | tract listed, no lot count |
| Frontier Land & Cattle Co LLC | Private company | Landowner | Lubbock, Texas | 19 accounts, about 923 acres |
| FS Sistemi Urbani S.r.l. (Gruppo Ferrovie dello Stato Italiane) | Government | Landowner | Milan, Italy | seven disused railway yards, 1.2M m², under the 2017 Accordo di Programma; Farini and San Cristoforo sold 2024 for EUR 489.5M |
| FSK Group (ГК ФСК) | Private company | Homebuilder | Moscow, Russia | 741,325 m² |
| FSP-RIC LLC | Private company | Building owner | Seattle, Washington | 1,595,025 sq ft gross for the condominium building (Assessor) |
| FSW Investments II, IV, V, VI, VII and X LP | Private company | Landowner | El Paso, Texas | 26 accounts, about 1,969 acres |
| FT Development Company LLC | Private company | Homebuilder | Toledo, Ohio | 45 parcels county-wide, 0 in Toledo |
| Fulton County | Government | Landowner | Atlanta, Georgia | 313 parcels, 710 acres, $488.9M (countywide 675 parcels, 4,359 acres) |
| Fundación Luis A. Ferré, Inc. | Institution | Building owner | Ponce, Puerto Rico | 77,745 sq ft |
| FundRebel Dean Hollywood 9 LLC | Private company | Homebuilder | Hollywood, Florida | 204 units |
| Furr Construction and Development, Inc. | Private company | Homebuilder | Fayetteville, North Carolina | 35 parcels (23 in city), 34 without a building |
| Fusion Homes | Developer | Building owner | Guelph, Ontario | over 325 acres |
| Fusion Homes | Developer | Landowner | Guelph, Ontario | over 325 acres |
| Fusion Homes | Developer | Commercial landlord | Guelph, Ontario | over 325 acres of future employment and residential land |
| Futureal Group | Private company | Building owner | Budapest, Hungary | — |
| G N L V Corp (GNLV; Fertitta Entertainment, Inc. group) | Private company | Building owner | Las Vegas, Nevada | — |
| GA Ansley Investors LLC | Private company | Commercial landlord | Macon, Georgia | 13.6 ac; $44,000,000 paid Nov 2022 |
| Gage Village Commercial Development LLC (Grand Sierra Resort) | Private company | Commercial landlord | Reno-Sparks, Nevada | 361 parcels, about 151 acres, $352.8M taxable |
| Gage Village Commercial Development LLC, with AM-GSR Holdings LLC (as the roll names them) | Private company | Building owner | Reno-Sparks, Nevada | — |
| GAIAOSE (railway real estate; Hellenic Rail Estate) | Government | Landowner | Athens, Greece | 5,000 buildings; land plots over 100,000 stremmata (c. 10,000 ha) |
| Gainesville Housing Authority | Government | Landowner | Gainesville, Florida | 27 parcels, 91.1 acres, $38.5M |
| Galamat | Private company | Homebuilder | Almaty, Kazakhstan | 26 projects under construction |
| Galaxy Homes LLC | Private company | Homebuilder | Beaumont, Texas | 57 accounts |
| Galio Group (owned by Akropolis Group since 2025) | Private company | Homebuilder | Vilnius, Lithuania | 150 flat pre-sale and reservation contracts in H1 2026 (+48.5% year on year) |
| Galleria City Holding Company LLC | Developer | Building owner | White Plains, New York | 865,000 sq ft mall (closed 2023, Wikipedia) |
| Galway Homes Inc | Private company | Homebuilder | Des Moines, Iowa | 31 parcels (31 lots) |
| Gaming and Leisure Properties (GLP Capital LP) | REIT | Commercial landlord | Columbus, Ohio | 1 casino property, $226.9M gross (Schedule III) |
| Gaming and Leisure Properties (GLP Capital LP) | REIT | Commercial landlord | Philadelphia, Pennsylvania | 1 property, $457,959,300 |
| Gaming and Leisure Properties (GLP Capital LP) | REIT | Commercial landlord | St. Louis, Missouri | 22 parcels, $68.8M assessed (Lumière Place) |
| Gaming and Leisure Properties (GLP Capital, L.P.) | REIT | Commercial landlord | Dayton, Ohio | 4 parcels, $24.3M; 118 acres |
| Gaming and Leisure Properties (GLP Capital, L.P.) | REIT | Commercial landlord | Toledo, Ohio | 1 parcel, $158.8M; 42.25 acres |
| Gaming and Leisure Properties (GLPI) | REIT | Commercial landlord | Henderson-Paradise, Nevada | HENDERSON: M Resort, 6 parcels, about 83 acres; $433.2M taxable on the main parcel |
| Gaming and Leisure Properties, Inc. | REIT | Building owner | Baton Rouge, Louisiana | 99-acre tract (roll); about 110 acres including adjoining parcels |
| Gaming and Leisure Properties, Inc. | REIT | Commercial landlord | Baton Rouge, Louisiana | 3 casinos; gross book value $683.2M |
| Gaming and Leisure Properties, Inc. | REIT | Building owner | Lake Charles, Louisiana | — |
| Gaming and Leisure Properties, Inc. | REIT | Building owner | Shreveport, Louisiana | — |
| Gaming and Leisure Properties, Inc. | REIT | Commercial landlord | Shreveport, Louisiana | 1 casino-hotel; gross $76.96M (Schedule III) |
| Gaming and Leisure Properties, Inc. (L'Auberge Lake Charles, leased to PENN Entertainment) | REIT | Commercial landlord | Lake Charles, Louisiana | $325.6M gross carrying value |
| Garaga Inc. | Private company | Building owner | Saint-Georges, Quebec | — |
| Garber Blum Holdings LLC; Youngs Industries Inc; Bradford & Ware Planting Co Inc | Private company | Landowner | Lafayette, Louisiana | 1,458.4 acres; 847.0 acres; 678.3 acres of agricultural-use land |
| Garland Foundation for Development Inc | Institution | Landowner | Garland, Texas | 69 accounts, $24.5M; about 145 acres |
| Garland Housing Finance Co | Government | Building owner | Garland, Texas | 548,300 sq ft, 399 units |
| Garland Housing Finance Corporation | Government | Landowner | Garland, Texas | 39 accounts, $386.0M; 2,172 apartment units |
| Garland Independent School District | Government | Building owner | Garland, Texas | not stated on the roll (improvement recorded at a nominal 100 sq ft, as DCAD does for many exempt buildings) |
| Garland Independent School District | Government | Landowner | Garland, Texas | 96 accounts, $307.0M; at least 918 acres |
| Garnier & Garnier | Developer | Homebuilder | San José, Costa Rica | Azenza Towers (2 towers: 78 m / 23 floors, 2015; 77 m / 24 floors, 2023) |
| Gateway Center owner LLCs, c/o Onyx Equities LLC | Private company | Commercial landlord | Newark, New Jersey | $83.9M, 4 lots (Two and One Gateway and side lots) |
| Gateway Economic Development Corporation of Greater Cleveland | Government | Building owner | Cleveland, Ohio | — |
| Gateway I Group, Inc. | Private company | Commercial landlord | White Plains, New York | $121.1M on 2 parcels |
| Gateway Limited Partnership | Private company | Commercial landlord | Missoula, Montana | 9 rows; 40.7 acres; $66.0M |
| Gauteng Provincial Government — Gauteng Growth & Development Agency (Constitution Hill) | Government | Landowner | Johannesburg, South Africa | operates the Constitution Hill precinct through a subsidiary |
| Gavilan Joint Community College District | Government | Building owner | Gilroy, California | about 147 acres (roughly 86 usable) |
| Gavilan Joint Community College District | Government | Landowner | Gilroy, California | about 147 acres (Gilroy campus); 80 acres at Hollister; 55 acres at Coyote Valley |
| GB II Connecticut LLC | Private company | Building owner | Bridgeport, Connecticut | — |
| GB43 Fulfillment, LLC | Private company | Commercial landlord | Victorville, California | $50.5M, 1 industrial parcel |
| GBCO Owner LLC | Private company | Building owner | Boulder, Colorado | — |
| GBL Homes LLC | Private company | Homebuilder | Lincoln, Nebraska | 37 parcels (36 lots) |
| GC Columbia LLC | Private company | Building owner | Seattle, Washington | 1,952,220 sq ft gross; 1,526,621 net (Assessor) |
| GD SB Nashville LLC (hotel unit only) | Private company | Building owner | Nashville, Tennessee | — |
| GDCB Syracuse Propco LLC | Private company | Homebuilder | Syracuse, New York | 190 units (2023) |
| Gecina SA | REIT | Building owner | Paris, France | — |
| Gecina SA | REIT | Commercial landlord | Paris, France | EUR 14.8bn; 1.2M+ m² offices, 81% Paris/Neuilly |
| GEDR at Union Stadium Village Property Owner, LLC | Private company | Homebuilder | Minneapolis, Minnesota | 605 units, 16 stories (2023) |
| GEDR Landmark LLC | Private company | Building owner | Ann Arbor, Michigan | — |
| GEDR Landmark LLC | Private company | Commercial landlord | Ann Arbor, Michigan | $52,390,913 (2nd) |
| Gemeente Amsterdam (City of Amsterdam) — erfpacht ground landlord | Government | Landowner | Amsterdam, Netherlands | more than 85% of the land inside the municipal boundary |
| Gemini Homes Inc. (Fabbian Fine Homes) | Family / private | Homebuilder | Guelph, Ontario | 199 |
| Gemini Town Homes LLC | Developer | Homebuilder | Springfield, Massachusetts | 40 condominium units, built 2024–2025 |
| Gen 3 Contracting (trade name of the titled contracting company) | Private company | Homebuilder | Evansville, Indiana | 40 county / 40 city |
| Gen-West Associates, LLC | Private company | Commercial landlord | Auburn, New York | 2 parcels, 166,938 sq ft, $8.6M |
| Genecov Investments LTD | Private company | Commercial landlord | Tyler, Texas | $79.7M (No. 8) |
| Genentech | Public company | Building owner | Carlsbad-Oceanside, California | 60-acre site, seven buildings plus 2023-25 expansion (Times of San Diego) |
| General Electric Company | Public company | Landowner | Bridgeport, Connecticut | 6 parcels, 51.7 acres, $8.3M appraised |
| General Motors | Public company | Landowner | Arlington, Texas | 12 accounts, about 355 acres |
| General Motors (General Motors LLC; Riverfront Holdings, Inc.) | Public company | Landowner | Detroit, Michigan | 15 parcels, 308 acres, $237.3M assessed |
| General Motors Canada | Public company | Building owner | St. Catharines, Ontario | 2,000,000 sq ft |
| General Motors Canada | Public company | Landowner | St. Catharines, Ontario | 2,000,000 sq ft at 570 Glendale Avenue |
| General Motors Canada | Public company | Commercial landlord | St. Catharines, Ontario | 2,000,000 sq ft (570 Glendale Avenue) |
| General Motors Co | Public company | Building owner | Arlington, Texas | 5,997,965 sq ft (TAD) |
| General Motors LLC | Public company | Building owner | Lansing & East Lansing, Michigan | 3.4M sq ft |
| General Motors LLC | Public company | Building owner | Warren, Michigan | 8.0M sq ft floor area on the four main parcels (roll) |
| General Motors LLC | Public company | Landowner | Warren, Michigan | 17 parcels, 758 acres, $584.4M |
| Generali Group (Generali Properties / Generali Real Estate; CityLife S.p.A. is 100% Generali) | Public company | Building owner | Milan, Italy | — |
| Generali Real Estate / CityLife S.p.A. | Public company | Commercial landlord | Milan, Italy | 366,000 m² CityLife; business district to 200,000 m² GLA |
| Genesee Properties Inc | Private company | Landowner | Broomfield, Colorado | 16 accounts, 554.3 acres, all dry farm land |
| Genesis Builders Group Inc | Public company | Homebuilder | Airdrie, Alberta | 8 units / 34 permits / $2,018,274 |
| Genesis Health System | Institution | Building owner | Davenport, Iowa | — |
| Genesis Health System | Institution | Landowner | Davenport, Iowa | 65 parcels, $339.7M, 83.9 acres |
| Genesis Land Development Corp. | Public company | Building owner | Airdrie, Alberta | — |
| Genesis Land Development Corp. | Public company | Landowner | Airdrie, Alberta | Bayside, Bayview and Canals Landing — three communities over roughly 30 years |
| Genesis Land Development Corp. | Public company | Commercial landlord | Airdrie, Alberta | Three named Airdrie communities; CMA-wide, 108 lots sold H1 2026 |
| Genesis NHC (Leonard Apartments) | Institution | Homebuilder | Grand Rapids, Michigan | 55 affordable rental units for seniors |
| Genossenschaft WOGENO Zürich (with Stiftung Familienwohnungen) | Institution | Homebuilder | Zürich, Switzerland | 160 (Thurgauerstrasse West D, 2029) |
| Gentrac Building Corporation | Private company | Homebuilder | Tillsonburg, Ontario | 20 |
| Gentry Builders LLC | Private company | Homebuilder | Honolulu, Hawaii | 594 units (525 permits) |
| George Washington University | Institution | Landowner | Leesburg-Ashburn, Virginia | 26 commercial condo units, $3.7M |
| Georgetown University (all named entities) | Institution | Landowner | Washington, District of Columbia | 140 lots, $1.54B, 114.6 acres |
| Georgia Ports Authority | Government | Building owner | Savannah, Georgia | 420 acres in the city (20 parcels) |
| Georgia Ports Authority | Government | Landowner | Savannah, Georgia | 20 parcels, 420.4 acres, $58.2M |
| Georgia Power Company | Public company | Landowner | Augusta, Georgia | $193,196,989 assessed (2024, largest taxpayer) |
| Georgia Technology Authority | Government | Building owner | Augusta, Georgia | 332,000 sq ft (two buildings) |
| Georgia Timberlands Inc | Private company | Landowner | Macon, Georgia | 16 parcels, 3,381 ac |
| Georgia-Pacific (Consumer Products LP and Consumer Operations LLC) | Private company | Landowner | Green Bay, Wisconsin | 23 parcels, about 758 acres; $87.2M (2025) |
| Georgia-Pacific Consumer Operations | Private company | Landowner | Baton Rouge, Louisiana | 3 parcels, about 930 acres |
| Georgia-Pacific Consumer Products LP | Private company | Building owner | Green Bay, Wisconsin | — |
| Georgian Apostolic Autocephalous Orthodox Church (Patriarchate of Georgia) | Institution | Landowner | Tbilisi, Georgia | 6,270 ha received after the 2002 Constitutional Agreement (national, as of 2017); no Tbilisi figure |
| Gerry Enns Contracting Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licence 21213, in good standing |
| Gesteco | Private company | Homebuilder | Granby, Quebec | 186 apartments in 11 buildings |
| Gestion Immobilière Laprise Ltée (Groupe Laprise) | Private company | Homebuilder | Sainte-Adèle, Quebec | 2020 |
| Getty Realty Corp. | REIT | Commercial landlord | Augusta, Georgia | 5 properties, $7.28M gross |
| Gewobag (Berlin, state-owned) | Government | Homebuilder | Berlin and Frankfurt am Main, Germany | c. 76,000 |
| GGC Arcis LLC (Grayhawk golf courses) | Private company | Landowner | Scottsdale, Arizona | 10 parcels, 370 acres |
| GGP Ala Moana LLC (Brookfield Properties) | REIT | Building owner | Honolulu, Hawaii | 2,648,000 sq ft total GLA (BPYU 10-K, 2020); 6,899,403 sq ft building area incl. parking (City benchmarking list) |
| GGP-Four Seasons LLC (Brookfield Properties) | Private equity | Building owner | Greensboro, North Carolina | 1,084,337 sq ft GLA (Wikipedia) |
| GH Colorado LLC d/b/a Wonderland Homes | Private company | Homebuilder | Broomfield, Colorado | 245 accounts |
| GH Colorado LLC; Bridgewater Homes LLC; Aspen View Homes LLC | Private company | Homebuilder | Fort Collins, Colorado | 35; 20; 16 |
| GHD McConnell LLC and GHD Retreat at Reedy Fork Ranch LLC | Developer | Homebuilder | Greensboro, North Carolina | 180 parcels, 178 without a building |
| GI TC Devin Shafron LLC | Private company | Building owner | Leesburg-Ashburn, Virginia | 138,600 sq ft GFA |
| Giacobbe Construction LLC | Private company | Homebuilder | Bridgeport, Connecticut | 7 new homes sold |
| Giddy Up LLC | Private company | Homebuilder | Carlsbad, New Mexico | 10 accounts |
| Gila River Indian Community | Government | Landowner | Chandler, Arizona | 372,000 acres (reservation as established in 1859) — outside the City |
| Gila River Indian Community | Government | Landowner | Phoenix, Arizona | 372,000 acres (as established in 1859) |
| Gilbert Unified School District No. 41 | Government | Landowner | Mesa, Arizona | 12 parcels, 227 acres, $249.8M |
| Gilroy Ventures LLC | Private company | Building owner | Gilroy, California | 125,597 sq ft on 13.7 acres |
| Gilroy Ventures LLC | Private company | Commercial landlord | Gilroy, California | 125,597 sq ft on 13.7 acres |
| Gindi Israel; Electra Housing with Nahor (a Dan subsidiary) | Private company | Homebuilder | Tel Aviv-Yafo, Israel | Among winners of the 2,606-unit and rental tenders (split not stated) |
| Ginsburg Development Companies (City Square) | Private company | Homebuilder | White Plains, New York | $63.4M |
| GIP Pionir d.o.o. | Private company | Homebuilder | Zagreb, Croatia | EUR 111.82 million revenue in 2024 (−2.48%) |
| Girl Scout organisations (Girl Scouts of Historic Georgia; Girl Scouts of the USA) | Institution | Landowner | Savannah, Georgia | 4 parcels, 1,225.1 acres, $22.3M |
| GKC Operating LLC | Private company | Landowner | Amarillo, Texas | 27 accounts, about 2,201 acres |
| GL Homes | Private company | Homebuilder | Miami, Florida | 100,000-plus residents housed |
| Gladstone Land Corporation | REIT | Landowner | Bakersfield, California | 2 farm entities named for Bakersfield roads |
| Glen Elk Village Development Association | Private company | Homebuilder | Clarksburg, West Virginia | 30 parcels, 3.3 ac |
| Glen Loma Corporation | Family / private | Landowner | Gilroy, California | 309-acre Glen Loma Ranch; 1,643 homes planned (2016) |
| Glen Loma Corporation | Family / private | Homebuilder | Gilroy, California | 1,643 homes planned on 309 acres |
| Glencore Canada (Sudbury Integrated Nickel Operations) | Public company | Building owner | Greater Sudbury, Ontario | — |
| Glencore Canada (Sudbury Integrated Nickel Operations) | Public company | Landowner | Greater Sudbury, Ontario | Fraser Mine, Nickel Rim South, Craig Mine, Strathcona Mill and the Sudbury Smelter |
| Glendale Elementary School District No. 40 | Government | Landowner | Glendale, Arizona | 13 parcels, 115 acres, $114.4M |
| Glendale Union High School District No. 205 | Government | Landowner | Glendale, Arizona | 8 parcels, 92 acres, $125.3M |
| Glenveagh Properties plc | Public company | Homebuilder | Dublin (Dublin City Council area), Ireland | 2,900 homes (2026 guidance, all sold, contracted or reserved) |
| Glenview (Kanata) Holdings Limited | Family / private | Homebuilder | Kanata, Ontario | 338 |
| Glenview Homes (Ottawa) | Family / private | Homebuilder | Ottawa, Ontario | 1,176 |
| GLF STL Office LLC | Private company | Building owner | St. Louis, Missouri | — |
| GLF STL Office LLC (One Metropolitan Square) | Private company | Commercial landlord | St. Louis, Missouri | 1 parcel, $19.2M assessed |
| Globalworth Real Estate Investments (Globalworth Poland) | Public company | Commercial landlord | Warsaw, Poland | 12 standing properties, 172.4k m² GLA, GAV EUR 604.6M (Dec 2025) |
| Globalworth Real Estate Investments Limited | Public company | Building owner | Bucharest, Romania | 55k m² office area |
| Globalworth Real Estate Investments Ltd | Public company | Commercial landlord | Bucharest, Romania | Bucharest offices: 12 investments, 18 properties, 461.3k m² GLA, GAV €1,158.8m (30 June 2026) |
| Globe Trade Centre S.A. (GTC) | Public company | Commercial landlord | Sofia, Bulgaria | 74,700 m² lettable in 4 Sofia assets |
| Glory Group of Companies; JC-KRTA Consulting Group with Boera Holdings; South Pacific Homes (Curtain Bros–Parkside Group JV) | Private company | Homebuilder | Port Moresby, Papua New Guinea | no unit figures stated |
| GLP Capital, L.P. (Gaming and Leisure Properties, Inc.) | REIT | Building owner | Evansville, Indiana | — |
| GLP Capital, L.P. (Gaming and Leisure Properties, Inc.) | REIT | Commercial landlord | Rockford, Illinois | 1 parcel, 23.08 acres; land bought for $100.0M (Aug 2023) |
| GLP Capital, L.P. (Gaming and Leisure Properties) | REIT | Commercial landlord | Evansville, Indiana | 2 parcels, $76.5M |
| GLP Capital, L.P. (Gaming and Leisure Properties) | REIT | Building owner | Rockford, Illinois | — |
| GLP Capital, L.P. (Gaming and Leisure Properties); leased to PENN Entertainment | REIT | Building owner | Dayton, Ohio | — |
| GLP Capital, L.P. (Gaming and Leisure Properties); leased to PENN Entertainment | REIT | Building owner | Toledo, Ohio | — |
| Gmp Property SOCIMI | REIT | Commercial landlord | Madrid, Spain | Castellana 81 (37,425 m²), Castellana 77 and Madrid business parks |
| Gmp Property SOCIMI, S.A. | REIT | Building owner | Madrid, Spain | 37,425 m² (Gmp); 46,790 m² built, 1980 (Catastro RC 1380341VK4718A) |
| Gobierno Autónomo Departamental de La Paz (GADLP) | Government | Building owner | La Paz, Bolivia | — |
| Gobierno Autónomo Departamental de La Paz (GADLP) | Government | Landowner | La Paz, Bolivia | Estadio Hernando Siles on some 40,000 m² expropriated in 1927 |
| Gobierno Autónomo Municipal de La Paz (GAMLP) | Government | Landowner | La Paz, Bolivia | Fixed assets (activo fijo, bienes de uso) Bs 2,869,216,866 at Sept 2008; one Achachicala folio of 1,399,248.05 m² |
| Gobierno de la Ciudad Autónoma de Buenos Aires — Ente Autárquico Teatro Colón | Government | Building owner | Buenos Aires, Argentina | — |
| Gobierno de la Ciudad Autónoma de Buenos Aires (dominio público) | Government | Building owner | Buenos Aires, Argentina | — |
| Gobierno de la Ciudad Autónoma de Buenos Aires (GCBA) | Government | Landowner | Buenos Aires, Argentina | Costa Salguero, Circ. 19 Secc. 15 Manz. 184 (dominio público), let for ARS 240M/month |
| Goderich Port Management Corporation | Institution | Landowner | Goderich, Ontario | 4.5 acres completed 2020; 11 acres under way |
| Goderich Port Management Corporation | Institution | Commercial landlord | Goderich, Ontario | about 200 ships a year; 15.5 acres of expansion |
| Godrej Properties Ltd | Public company | Homebuilder | Mumbai, Maharashtra, India | 38 residential project pages under its Mumbai (MMR) listing |
| Gold Star Warehousing Ltd | Private company | Commercial landlord | Brownsville, Texas | 20 accounts, about 78 acres; $28.1M |
| Golden Land Property Development (Frasers Property Thailand group) 49% — leasehold; land: Chulalongkorn University | Public company | Building owner | Bangkok, Thailand | 222,000 m² GFA; office NLA 48,000 m²; retail NLA 36,000 m²; 516 leasehold condominium units; 102-room hotel |
| Golden Nugget (GNLV; Fertitta Entertainment) | Private company | Commercial landlord | Las Vegas, Nevada | 4 parcels, $272.0M taxable |
| Golden Nugget Lake Charles | Private company | Commercial landlord | Lake Charles, Louisiana | $47.7M assessed (2024, parish No. 7 taxpayer) |
| Golden Pond / Kensington SPE LLCs (mailing Santa Cruz, CA) | Private company | Commercial landlord | Springfield, Missouri | 7 parcels, about 37 acres, $77.9M |
| Golden Road Motor Inn, Inc. (Monarch Casino & Resort, Inc.) | Public company | Building owner | Reno-Sparks, Nevada | — |
| Golden Ventures Leasehold REIT (GVREIT) — sub-leasehold from Golden Land Property Development (Frasers Property Thailand) | REIT | Building owner | Bangkok, Thailand | over 73,000 m² rentable |
| Goldstar Builders Inc | Private company | Homebuilder | Worcester, Massachusetts | 4 single-family homes or condos built 2020 or later still in its name |
| Golf and country clubs | Private company | Landowner | Naples, Florida | Hole in the Wall Golf Club 199.9 acres; Bears Paw Country Club 191.7; Grey Oaks Country Club 169.0; Moorings Country Club 43.8; Royal Poinciana Golf Club 39.5 |
| Golf courses (owners not established) | Private company | Landowner | Sainte-Adèle, Quebec | 4 taxable units, $8,850,600 |
| Gonsalves and Santucci, Inc | Private company | Commercial landlord | Concord, California | $88,812,850 (rank 9) |
| Good Samaritan Canada | Institution | Landowner | Penticton, British Columbia | 1 exempt property, $58,141 |
| Goodice Company | Private company | Homebuilder | North Bend-Coos Bay, Oregon | 13 accounts (7 vacant residential lots) |
| Goodman Homes Limited | Family / private | Homebuilder | Woodstock, Ontario | 96 |
| Goodman Property Trust (NZX: GMT) — Highbrook Business Park | REIT | Commercial landlord | Auckland (Auckland Council area), New Zealand | Highbrook: '107 meticulously planned hectares', 'over 140 businesses, 6,000 people', East Tāmaki (highbrook.co.nz) |
| Goodwin University Inc | Institution | Building owner | Bridgeport, Connecticut | — |
| Goodwin University Inc (with University of Bridgeport Inc) | Institution | Landowner | Bridgeport, Connecticut | 75 parcels, 41.9 acres, $289.5M; plus 9 parcels, $26.4M, still in the University of Bridgeport's name |
| Google (Alphabet Inc.) | Public company | Building owner | San Jose, California | 80 acres planned; 7.3M sq ft office, 4,000 homes, 15 acres of parks (as approved) |
| Google (Alphabet Inc.) | Public company | Landowner | San Jose, California | $9.54B assessed, county-wide (FY2022-23, 'GOOGLE INC'); Downtown West site about 80 acres |
| Google (Alphabet Inc.) | Public company | Building owner | Sunnyvale, California | 1,041,890 sq ft planned in two five-storey buildings (2019 plan) |
| Google (Alphabet Inc.) | Public company | Landowner | Sunnyvale, California | $9.54B assessed county-wide (FY2022-23); in Sunnyvale: 40.5-acre Caribbean site, 16 former NetApp acres ($95.6M), 165 Gibraltar Ct ($28.5M), 2017 buys at 160 Gibraltar Ct, 1212 Bordeaux Dr, 1265 Borregas Ave |
| Google Inc / Google LLC | Public company | Commercial landlord | Boulder, Colorado | 2 accounts, $160M |
| Google Inc. | Public company | Commercial landlord | Palo Alto, California | $385.5M taxable assessed value (No. 2 taxpayer, FY2025) |
| Google LLC | Public company | Building owner | Boulder, Colorado | — |
| Gorman Bros. Lumber Ltd. | Family / private | Building owner | Princeton, British Columbia | — |
| Gorman Bros. Lumber Ltd. | Family / private | Landowner | Princeton, British Columbia | the Princeton sawmill plus the BC timber licences transferred in April 2026 |
| GoTriangle (Research Triangle Regional Public Transportation Authority) | Government | Landowner | Durham, North Carolina | 24 parcels, about 58 acres, $25.9M |
| GoTriangle (Research Triangle Regional Public Transportation Authority) | Government | Landowner | Raleigh, North Carolina | 5 parcels, about 4 acres, $24.3M |
| Gouvernement du Québec (l'État or the Société québécoise des infrastructures) | Government | Building owner | Trois-Rivières, Quebec | 7,090.5 m² of floor area on 0.80 ha |
| Government Employees Pension Fund (GEPF), via Pareto and AWIC | Pension fund | Landowner | Johannesburg, South Africa | 100% of Pareto; 30% of Attacq Waterfall Investment Company |
| Government of Alberta | Government | Building owner | Canmore, Alberta | — |
| Government of Alberta | Government | Landowner | Canmore, Alberta | Canmore Nordic Centre Provincial Park, the Bow Valley wildland, and the Lady MacDonald All-Season Resort Area |
| Government of Alberta | Government | Building owner | Cochrane, Alberta | 474,664 hectares |
| Government of Alberta | Government | Landowner | Cochrane, Alberta | 474,664 ha of FMA land and two school sites |
| Government of Alberta | Government | Building owner | Hinton, Alberta | 1,001,420 hectares |
| Government of Alberta | Government | Landowner | Hinton, Alberta | 1,230 ha inside the town (37%); 1,001,420 ha of FMA land outside it |
| Government of Alberta | Government | Building owner | Okotoks, Alberta | — |
| Government of Alberta | Government | Landowner | Okotoks, Alberta | a $115.6 million school in design; Okotoks' only major project |
| Government of Alberta (Alberta Infrastructure) | Government | Commercial landlord | Cochrane, Alberta | $64.4 million of school projects, capacity 2,430 students |
| Government of Alberta (Alberta Infrastructure) | Government | Commercial landlord | Okotoks, Alberta | $115.6 million high school, capacity 1,020 rising to 1,120 |
| Government of Belize | Government | Building owner | Belize City, Belize | — |
| Government of Belize | Government | Landowner | Belize City, Belize | Port of Belize plus 600 acres of adjoining land, bought for US$83.37M (authorised Dec 2023) |
| Government of Belize (public hospital) | Government | Building owner | Belize City, Belize | — |
| Government of Canada | Government | Landowner | Bathurst, New Brunswick | about 199 ha and 18,373 sq m of floor area, Crown Owned |
| Government of Canada | Government | Commercial landlord | Bathurst, New Brunswick | about 199 ha owned and 9,695 sq m of office floor area, plus four leased premises |
| Government of Canada | Government | Landowner | Bridgewater, Nova Scotia | 23.03 ha owned, plus three leased premises |
| Government of Canada | Government | Commercial landlord | Bridgewater, Nova Scotia | 2 Crown-owned parcels, 1,818 sq m of floor area and 23.03 ha of land |
| Government of Canada | Government | Landowner | Edmundston, New Brunswick | 1.5621 ha and 4,837 sq m of floor area, Crown Owned |
| Government of Canada | Government | Commercial landlord | Edmundston, New Brunswick | 1.5621 ha owned across five parcels; three leased premises |
| Government of Canada | Government | Landowner | Kamloops, British Columbia | 31 parcels |
| Government of Canada | Government | Commercial landlord | Kanata, Ontario | 1,875 m² leased in 3 Kanata North buildings; 44.99 ha of NCC land |
| Government of Canada | Government | Commercial landlord | Kentville, Nova Scotia | 129.2887 ha owned across three parcels, 15,388.60 sq m of floor area in 20 buildings |
| Government of Canada | Government | Landowner | Mission, British Columbia | 113.4 ha Crown Owned, dominated by one prison |
| Government of Canada | Government | Commercial landlord | Port Perry, Ontario | 609 m² owned, 354 m² leased |
| Government of Canada | Government | Landowner | Powell River, British Columbia | about 5.1 ha Crown Owned in the city |
| Government of Canada | Government | Landowner | Riverview, New Brunswick | 0.3720 ha |
| Government of Canada | Government | Landowner | Sidney, British Columbia | 57.18 ha Crown Owned, 11.2% of the town's land; plus 3 leased sites |
| Government of Canada | Government | Building owner | Surrey, British Columbia | — |
| Government of Canada | Government | Commercial landlord | Surrey, British Columbia | $341.4M assessed on one parcel; $0.52B across 16 rows |
| Government of Canada | Government | Landowner | Vernon, British Columbia | 147.7 ha across 10 parcels — 1.8% of the city |
| Government of Canada | Government | Landowner | Waterdown, Ontario | 0.2 ha |
| Government of Canada | Government | Landowner | Whitchurch-Stouffville, Ontario | 583 m² |
| Government of Canada | Government | Landowner | White Rock, British Columbia | No Crown-owned property; 1 leased site |
| Government of Canada | Government | Building owner | Woodstock, New Brunswick | — |
| Government of Canada | Government | Landowner | Woodstock, New Brunswick | 1.11 ha inside the town; 255.81 ha next door |
| Government of Canada | Government | Commercial landlord | Woodstock, New Brunswick | 1.11 ha owned over three parcels, 6,355 sq m of floor area |
| Government of Canada — Agriculture and Agri-Food Canada | Government | Building owner | Kentville, Nova Scotia | 15,388.60 sq m of floor area in 19 buildings on 128.2299 ha (Directory of Federal Real Property); 218,043 sq ft across all buildings, earliest built 1912 (PVSC) |
| Government of Canada — Agriculture and Agri-Food Canada | Government | Landowner | Kentville, Nova Scotia | 128.2299 ha, 19 buildings, 15,388.60 sq m |
| Government of Canada — Canada Border Services Agency | Government | Building owner | Edmundston, New Brunswick | 1,316 sq m of floor area on 0.8193 ha |
| Government of Canada — Public Services and Procurement Canada | Government | Building owner | Bathurst, New Brunswick | 9,695 sq m of floor area on 0.8612 ha |
| Government of Canada — Public Services and Procurement Canada | Government | Building owner | Bridgewater, Nova Scotia | 1,818 sq m floor area (Directory of Federal Real Property); 18,492 sq ft leasable (PVSC) |
| Government of Canada — the federal footprint | Government | Landowner | Merritt, British Columbia | 0.8355 ha, both parcels Crown Owned |
| Government of Canada — the rest of the federal footprint | Government | Landowner | Port Moody, British Columbia | 76.71 ha owned; 3 leased sites; 4 navigation land-use permits |
| Government of Canada (all custodians) | Government | Commercial landlord | Airdrie, Alberta | 4 parcels, 0.9 ha, 4,344 m2 of floor area — 0.91 ha Crown-owned |
| Government of Canada (all custodians) | Government | Commercial landlord | Canmore, Alberta | 4 parcels, 0.6 ha, 1,383 m2 of floor area |
| Government of Canada (all custodians) | Government | Commercial landlord | Cochrane, Alberta | 3 properties; 1 Crown-owned at 0.2787 ha, 2 leased over 12,925 sq m |
| Government of Canada (all custodians) | Government | Commercial landlord | Edmonton, Alberta | 69 parcels, 250.6 ha, 330,763 m2 of floor area — of which 19 parcels and 159.4 ha Crown-owned |
| Government of Canada (all custodians) | Government | Commercial landlord | High River, Alberta | 3 properties; 1 Crown-owned at 0.11 ha, 2 leased |
| Government of Canada (all custodians) | Government | Commercial landlord | Hinton, Alberta | 2 properties, both leased, 1,596 sq m; nothing Crown-owned |
| Government of Canada (all custodians) | Government | Commercial landlord | Lethbridge, Alberta | 11 parcels, 69.4 ha, 8,760 m2 of floor area — only 5.0 ha of it Crown-owned |
| Government of Canada (all custodians) | Government | Commercial landlord | Lloydminster, Alberta / Saskatchewan | 6 properties; 1 Crown-owned, 5 leased |
| Government of Canada (all custodians) | Government | Landowner | Medicine Hat, Alberta | 8 parcels, 2.2 ha, 6,391 m2 of floor area — 0.14 ha Crown-owned |
| Government of Canada (all custodians) | Government | Commercial landlord | Okotoks, Alberta | 2 properties, both leased, 1,790 sq m; no Crown-owned land |
| Government of Canada (as tenant) | Government | Commercial landlord | North York, Ontario | 74,124 sq m leased across 9 properties in North York |
| Government of Canada (Canada Post) | Government | Landowner | Bolton, Ontario | 0.3527 ha across four post offices town-wide |
| Government of Canada (Canada Post) | Government | Landowner | Stittsville, Ontario | 0.6155 ha owned — 0.024% of the ward |
| Government of Canada (Canada Post) | Government | Commercial landlord | Waterdown, Ontario | 207 m² on 0.2 ha |
| Government of Canada (Canadian Security Intelligence Service) | Government | Building owner | Gloucester, Ontario | 80,993 m² of floor space on 15.90 ha |
| Government of Canada (Correctional Service of Canada as custodian) | Government | Building owner | Laval, Quebec | 92.63 ha site; 80,145 m² of federal floor area across three properties (DFRP) |
| Government of Canada (Department of National Defence) | Government | Building owner | Stratford, Ontario | 2,570 sq m on 0.1604 ha |
| Government of Canada (Department of National Defence) | Government | Landowner | Stratford, Ontario | 0.1604 ha Crown owned, 2,570 sq m armoury |
| Government of Canada (Environment and Climate Change Canada) | Government | Building owner | Gloucester, Ontario | 27,235 m² in 11 buildings on 7.37 ha |
| Government of Canada (Fisheries and Oceans Canada) | Government | Building owner | Bowmanville, Ontario | 1.70 ha |
| Government of Canada (Fisheries and Oceans, Transport, PSPC) | Government | Landowner | Prince Rupert, British Columbia | 69.6 ha Crown Owned in the city |
| Government of Canada (Housing, Infrastructure and Communities Canada) | Government | Building owner | Windsor, Ontario | 74.34 hectares (184 acres) |
| Government of Canada (Library and Archives of Canada as custodian) | Government | Building owner | Gatineau, Quebec | 39,298 m² of floor area (DFRP) |
| Government of Canada (National Defence) | Government | Building owner | Gloucester, Ontario | 49,538 m² in 273 buildings on 153.42 ha |
| Government of Canada (National Defence) | Government | Commercial landlord | Gloucester, Ontario | 65,221 m² Crown-owned on 385.59 ha, plus 18,358 m² and 159.6 ha under lease or licence |
| Government of Canada (National Defence) | Government | Building owner | North York, Ontario | 21,923.9 sq m |
| Government of Canada (Parks Canada Agency) | Government | Building owner | Markham, Ontario | 4,162.24 hectares (10,285 acres) — 19.73% of Markham's land area — carrying 361 buildings |
| Government of Canada (Parks Canada Agency) | Government | Building owner | Port Perry, Ontario | 3,639.43 ha |
| Government of Canada (Parks Canada Agency) | Government | Landowner | Port Perry, Ontario | 3,639.43 ha — 7.0% of the township, and almost all of it the bed of Lake Scugog |
| Government of Canada (Public Services and Procurement Canada as custodian) | Government | Building owner | Gatineau, Quebec | 181,923 m² of floor area (DFRP, Crown Owned) |
| Government of Canada (Public Services and Procurement Canada) | Government | Commercial landlord | Gatineau, Quebec | 973,098 m² across 40 properties |
| Government of Canada (Public Services and Procurement Canada) | Government | Building owner | Hamilton, Ontario | 26,977 m² (290,000 sq ft) on 0.74 hectares |
| Government of Canada (Public Services and Procurement Canada) | Government | Building owner | North York, Ontario | 30,578 sq m |
| Government of Canada (Public Services and Procurement Canada) | Government | Building owner | Ottawa, Ontario | 108,541 m² (1.17M sq ft) in 7 buildings on 19.50 hectares |
| Government of Canada (Public Services and Procurement Canada) | Government | Building owner | Windsor, Ontario | 4,668 m² (50,250 sq ft) on 0.43 hectares |
| Government of Canada (Royal Canadian Mounted Police) | Government | Building owner | Gloucester, Ontario | 27,641 m² in 13 buildings on 173.99 ha |
| Government of Canada (Transport Canada) | Government | Building owner | Markham, Ontario | 19.00 hectares (47 acres) in Markham, of a 3,565.90 hectare federal site |
| Government of Canada (Transport Canada) | Government | Building owner | Mississauga, Ontario | 1,779.04 hectares (4,396 acres) of the airport property inside Mississauga, plus 39.84 ha in Toronto |
| Government of Canada (Transport Canada) | Government | Building owner | Ottawa, Ontario | 1,894.11 hectares (4,681 acres) with 73,991 m² of federal floor area in 33 buildings |
| Government of Canada as tenant — landlords not established | Government | Commercial landlord | Bowmanville, Ontario | 429 m² leased in Clarington |
| Government of Canada as tenant — landlords not established | Government | Commercial landlord | Gloucester, Ontario | 36,310 m² leased or licensed across 13 Gloucester properties |
| Government of Canada, all other custodians | Government | Landowner | Gloucester, Ontario | 2,794.43 ha across 28 properties |
| Government of Cuba | Government | Building owner | Havana, Cuba | — |
| Government of El Salvador | Government | Building owner | San Salvador, El Salvador | 7,000 m² (as the infobox states it); 4 main and 101 secondary rooms |
| Government of El Salvador — administered by the Ministerio de Cultura | Government | Building owner | San Salvador, El Salvador | 24,000 m² |
| Government of El Salvador (ministries; Ministerio de Cultura; Ministerio de Salud) | Government | Landowner | San Salvador, El Salvador | National Palace (7,000 m²), National Library (24,000 m², US$54 million, 2023), Hospital Rosales (new building opened 1 Jun 2026) |
| Government of Indonesia (operator InJourney Airports, formerly PT Angkasa Pura II) | Government | Building owner | Jakarta, Indonesia | — |
| Government of Maharashtra | Government | Building owner | Mumbai, Maharashtra, India | — |
| Government of Maharashtra — Collector, Mumbai City and Mumbai Suburban Districts | Government | Landowner | Mumbai, Maharashtra, India | Government lease land across 13 island-city revenue divisions (lease deeds published by division) |
| Government of Malaysia (Federal Government) | Government | Building owner | Kuala Lumpur, Malaysia | — |
| Government of Malta | Government | Building owner | Valletta, Malta | — |
| Government of Malta — Lands Authority (Awtorità tal-Artijiet) | Government | Landowner | Valletta, Malta | All Government land and the public domain (statutory); no total area or count published in any source opened |
| Government of Pakistan (operated by the Pakistan Airports Authority) | Government | Building owner | Karachi, Sindh, Pakistan | — |
| Government of Puerto Rico (Department of Natural and Environmental Resources) | Government | Building owner | Mayagüez, Puerto Rico | 45 acres (Wikipedia) |
| Government of Puerto Rico (Department of Natural and Environmental Resources) | Government | Landowner | Mayagüez, Puerto Rico | 45 acres (former Dr. Juan A. Rivero Zoo) |
| Government of Quebec (the State or the Société québécoise des infrastructures) | Government | Building owner | Gaspé, Quebec | 374.94 km² (374,939,993 m²) |
| Government of Quebec (the State or the Société québécoise des infrastructures) | Government | Landowner | Gaspé, Quebec | 596.3 km², $64,839,500 assessed |
| Government of Quebec (the State or the Société québécoise des infrastructures) | Government | Building owner | Rimouski, Quebec | 6,563.8 m² of floor area; 0.98 ha site |
| Government of Quebec (the State or the Société québécoise des infrastructures) | Government | Landowner | Val-d'Or, Quebec | 447 units, 326,953.5 ha, $46,177,900 assessed |
| Government of Tanzania (Ministry of Information, Culture, Arts and Sports) | Government | Building owner | Dar es Salaam, Tanzania | 60,000 seats |
| Government of The Bahamas | Government | Building owner | Nassau, The Bahamas | — |
| Government of The Bahamas (as tenant of leased private office space) | Government | Commercial landlord | Nassau, The Bahamas | Not quantified |
| Government of The Bahamas (Ministry of Youth, Sports and Culture) | Government | Building owner | Nassau, The Bahamas | 15,023 seats, expandable to 23,000 (en.wikipedia) |
| Government of the Republic of the Union of Myanmar | Government | Building owner | Yangon, Myanmar | — |
| Government of Zimbabwe | Government | Building owner | Harare, Zimbabwe | — |
| Government of Zimbabwe (the State — Ministry of Lands; Ministry of Local Government and Public Works) | Government | Landowner | Harare, Zimbabwe | 'all farms around Harare remain State land' (2016); total hectares not published |
| Government Office (Văn phòng Chính phủ) — Reunification Hall | Government | Landowner | Ho Chi Minh City (Saigon), Vietnam | 120,000 m² grounds of Independence Palace, 135 Nam Kỳ Khởi Nghĩa |
| Government-owned parcels (City, County, school and other districts combined) | Government | Landowner | Visalia, California | 777 parcels; 4,278 stated acres; $517.8M (2022 layer) |
| Government/social/institutional parcels (all owners) | Government | Landowner | Palo Alto, California | 121 parcels, $69.8M taxable |
| Governor's Square Co | Private company | Building owner | Clarksville, Tennessee | 695,064 sq ft on the main parcel (roll); 805,000 sq ft centre (s11) |
| GP-Nashua Limited Partnership (Canterbury Apts) | Private company | Commercial landlord | Nashua, New Hampshire | 1 parcel, $65.4M |
| GPT Wholesale Office Fund (GWOF), an unlisted fund managed by The GPT Group | Institution | Building owner | Melbourne (City of Melbourne LGA), Victoria | 65,000 sqm (GPT) |
| GR Property Management Ltd (100% JSC Georgian Railway) | Government | Commercial landlord | Tbilisi, Georgia | No floor area published |
| Graduare Property Development Limited | Private company | Commercial landlord | Lusaka, Zambia | 67,286 m² GLA (EastPark Mall) |
| Graduare Property Development Limited (leaseholder; 51% being acquired by Real Estate Investments Zambia PLC from Graduare Mauritius Limited) | Private company | Building owner | Lusaka, Zambia | 67,286 m² GLA on a 144,044 m² (about 14 ha) site, 26,100 m² undeveloped |
| Graham Construction | Private company | Homebuilder | Regina, Saskatchewan | $176,457,700 / 3 permits / 0 units |
| Grahams Construction Inc | Private company | Homebuilder | Springfield, Massachusetts | 5 single-family records, built 2019–2025 |
| Gramor Development-managed companies: CW7 LLC (Block 7); Images 98th Court LLC (50%), BHC Fishers Landing LLC and Gramor Fishers LLC (Block 6) | Developer | Building owner | Vancouver, Washington | 221,570 sq ft office (Block 6); 280,435 sq ft parking structure (Block 7) |
| Gran Caribe | Government | Building owner | Havana, Cuba | 457 rooms, 16 suites |
| Gran Caribe | Government | Commercial landlord | Havana, Cuba | Not stated |
| Gran Misión Vivienda Venezuela — Ministerio del Poder Popular para Hábitat y Vivienda | Government | Homebuilder | Caracas, Venezuela | 5,100,000 homes nationwide (government claim, 28 Jul 2024) |
| Grand America Hotel Company | Private company | Commercial landlord | Salt Lake City, Utah | 1 parcel, 1,037,123 sq ft, $223.4M |
| Grand at Penn LLC, Grand at Westfield LLC, Engel Gardens LLC, Grand Real Estate Holdings LLC, Engel Investments LLC | Private company | Homebuilder | Elizabeth, New Jersey | 5 buildings, 184 units (2014-2024) |
| Grand Conjunction LLC | Private company | Building owner | Grand Junction, Colorado | 177,880 sq ft heated (roll) |
| Grand Duchy of Luxembourg (State) — Fonds Kirchberg | Government | Landowner | Luxembourg City, Luxembourg | 365 hectares (whole Kirchberg plateau, acquired by the State for the Fonds) |
| Grand Forks Art Gallery Society | Institution | Building owner | Grand Forks, British Columbia | — |
| Grand Forks Art Gallery Society, Grand Forks Curling Club and Grand Forks Seniors Society | Institution | Landowner | Grand Forks, British Columbia | $25,433 of municipal tax foregone in 2025 across three named addresses |
| Grand Forks Curling Club | Institution | Building owner | Grand Forks, British Columbia | — |
| Grand Junction Housing Authority | Government | Landowner | Grand Junction, Colorado | 12 parcels, 39.7 acres, $53.9M |
| Grand LLC, 313 West Jersey LLC, 198 Pemberton LLC, 613 South Broad St LLC | Private company | Homebuilder | Elizabeth, New Jersey | 4 buildings, 199 units (2013-2018) |
| Grand Marsh Chef Pass LLC | Private company | Landowner | New Orleans, Louisiana | 9 bills, about 2,600 acres |
| Grand Mesa Center LLC | Private company | Commercial landlord | Grand Junction, Colorado | 1 parcel, 200,420 sq ft, $27.9M |
| Grand Rapids Community College | Government | Landowner | Grand Rapids, Michigan | downtown campus of 'an eight-block area' plus a campus in Heritage Hill; 3 buildings obligated to the State Building Authority |
| Grand Rapids Downtown Development Authority | Government | Building owner | Grand Rapids, Michigan | — |
| Grand Rapids Downtown Development Authority | Government | Landowner | Grand Rapids, Michigan | Land $11,008,005 at cost; buildings and structures $60.2M gross (30 Jun 2025) |
| Grand Rapids Land Bank Authority | Government | Landowner | Grand Rapids, Michigan | not stated |
| Grand Rapids-Kent County Convention/Arena Authority | Government | Building owner | Grand Rapids, Michigan | — |
| Grand Trunk Western Railroad / Canadian National | Public company | Landowner | Warren, Michigan | 28 parcels incl. Michigan Central, about 90 acres |
| Grand Valley State University | Government | Building owner | Grand Rapids, Michigan | — |
| Grand Valley State University | Government | Landowner | Grand Rapids, Michigan | about 71 acres in the City (plus 11 acres on the Walker line) |
| Grandi Stazioni Retail S.p.A. (DWS and OMERS) | Private equity | Commercial landlord | Rome, Italy | Commercial leasehold over the 14 largest Italian stations, Termini included |
| Grandis Construction Corp. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 36001, in good standing |
| Grandview Homes 1 LLC | Private company | Homebuilder | Schaumburg, Illinois | 3 sales 2024 |
| Granite (Granite 330 / 440 East Stateline LLC, Granite 8650 Commerce LLC) | Private company | Commercial landlord | Southaven, Mississippi | 4 parcels, 133.5 acres, $118.9M appraised |
| Granite Homes East Inc. and Granite Homes Guelph Inc. | Developer | Homebuilder | Guelph, Ontario | 207 and 169 |
| Granite Park partnerships (mailed to 5601 Granite Pkwy Ste 1200) | Private company | Commercial landlord | Plano, Texas | 14 accounts, about 2.07M sq ft, $632.7M |
| Granite Ridge Builders Inc | Private company | Homebuilder | Fort Wayne, Indiana | 198 parcels (79 vacant); 0 in the city |
| Granite State Electric Company | Public company | Landowner | Hanover, New Hampshire | 2025 taxpayer #5 ($283,164); electric utility taxable value $22,990,100 |
| Grant Construction Inc | Private company | Homebuilder | Clarksville, Tennessee | 107 county / 41 city |
| Grantham Development Company LLC | Private company | Homebuilder | Montgomery, Alabama | 44 parcels |
| Granville Homes | Private company | Homebuilder | Fresno, California | over 6,000 homes since 1977 |
| Graphic Packaging International, Inc. | Public company | Landowner | Macon, Georgia | $67,688,171 assessed (FY2024, #2 taxpayer); 3 parcels, 364 ac |
| Graphisoft Park SE | REIT | Commercial landlord | Budapest, Hungary | 82,000 m² GLA on a site of nearly 18 ha (Óbuda); 46,000 m² more can be built |
| Grasslawn Property LLC (KSL Capital Partners) | Private equity | Building owner | Hilton Head Island, South Carolina | 709,144 sq ft (roll) |
| Gray Hawk CFB Homes LLC | Private company | Homebuilder | Daytona Beach, Florida | 37 parcels |
| Grayhawk Homes, Inc. | Private company | Homebuilder | Columbus, Georgia | 590 permits (Jan 2016 - Mar 2021) |
| Great America Building LLC | Private company | Commercial landlord | Cedar Rapids, Iowa | 3 parcels, 2.2 acres, $18.5M |
| Great Canadian Entertainment (operator, not established as owner) | Private company | Commercial landlord | Port Perry, Ontario | a casino and hotel with a 12,637 sq ft banquet hall |
| Great Gulf Homes | Family / private | Homebuilder | Mississauga, Ontario | 9,162 |
| Great Lakes Cheese Co Inc | Private company | Commercial landlord | Abilene, Texas | 76-acre plant, $49.7M real + $97.8M personal property |
| Greater Baton Rouge Airport District | Government | Landowner | Baton Rouge, Louisiana | 50 parcels, about 1,430 acres |
| Greater Baton Rouge Port Commission | Government | Landowner | Baton Rouge, Louisiana | 2 parcels, about 60 acres |
| Greater Boise Auditorium District | Government | Building owner | Boise, Idaho | 86,000 sq ft of meeting and event space |
| Greater Boise Auditorium District | Government | Landowner | Boise, Idaho | Boise Centre (86,000 sq ft of event space) and the Boise Centre East condo unit |
| Greater Cleveland Habitat for Humanity | Institution | Homebuilder | Cleveland, Ohio | 38 parcels in Cleveland (43 county-wide) |
| Greater Cleveland Regional Transit Authority | Government | Landowner | Cleveland, Ohio | 72 parcels, 136.3 stated acres, $32.7M |
| Greater Dayton Regional Transit Authority | Government | Landowner | Dayton, Ohio | 24 parcels, 13 stated acres, $16.7M |
| Greater Richmond Convention Center Authority | Government | Landowner | Richmond, Virginia | 12 parcels, $151.8M, 15 acres |
| Greater Richmond Transit Company (GRTC) | Government | Landowner | Richmond, Virginia | 4 parcels, $21.1M, 18 acres |
| Greater Rockford Airport Authority | Government | Building owner | Rockford, Illinois | — |
| Greater Rockford Airport Authority | Government | Landowner | Rockford, Illinois | 145 parcels, about 2,713 acres in the city (151 parcels county-wide) |
| Greater Syracuse Property Development Corporation (Greater Syracuse Land Bank), recorded as 'GSPDC' | Government | Landowner | Syracuse, New York | 875 parcels, $12.4M |
| Greater Toronto Airports Authority | Institution | Commercial landlord | Mississauga, Ontario | leasehold over 1,779 ha; $212.5M of ground rent paid in 2023 |
| Green Bay Area Public School District | Government | Landowner | Green Bay, Wisconsin | 100 parcels, about 402 acres |
| Green Bay Housing Authority Properties LLC | Government | Landowner | Green Bay, Wisconsin | 48 parcels, about 11 acres |
| Green Bay Metropolitan Sewerage District | Government | Landowner | Green Bay, Wisconsin | 12 parcels, about 119 acres |
| Green Bay Packaging Inc | Private company | Building owner | Green Bay, Wisconsin | — |
| Green Development Ventures LLC | Developer | Homebuilder | Michigan City, Indiana | 20 parcels, 22.4 acres |
| Green-Wood Cemetery | Institution | Landowner | Brooklyn, New York | 1 lot, 466.2 acres, $217.3M assessed |
| Greenbuild Development LLC | Private company | Homebuilder | Seattle, Washington | 28 sales, $21.8M |
| Greene County | Government | Landowner | Springfield, Missouri | 31 parcels, about 68 acres in Springfield; 120, about 397 acres county-wide |
| Greenpark Homes | Private company | Homebuilder | Concord, Ontario | 5,511 |
| Greenpark Homes | Family / private | Homebuilder | Mississauga, Ontario | 5,511 |
| Greenridge Shops Inc | Private company | Commercial landlord | Greenville, South Carolina | 6 parcels, 53.4 acres, $124.6M |
| Greensboro Stadium LLC | Private company | Building owner | Greensboro, North Carolina | — |
| Greenville Airport Commission | Government | Building owner | Greenville, South Carolina | — |
| Greenville Airport Commission | Government | Landowner | Greenville, South Carolina | 20 parcels, 381 acres, $105.8M |
| Greenville Arena District | Government | Building owner | Greenville, South Carolina | — |
| Greenville County (with University Ridge Public Facilities and the Redevelopment Authority) | Government | Landowner | Greenville, South Carolina | 20 parcels, 92 acres, $171.7M as the County; 12 parcels, 11.9 acres, $71.0M as University Ridge Public Facilities; 12 as the Redevelopment Authority |
| Greenville Health Authority (Greenville Hospital System, Prisma Health) | Government | Landowner | Greenville, South Carolina | 13 parcels, 211 acres, $298.7M (hospital-system names); Prisma Health-Upstate holds further medical offices |
| Greenville Health Authority (on the roll as GVILLE HOSPITAL SYSTEM) | Government | Building owner | Greenville, South Carolina | — |
| Greenville Technical College and Clemson University | Government | Landowner | Greenville, South Carolina | 7 parcels, 177 acres, $74.8M (Greenville Tech); 6 parcels, 34.3 acres, $54.3M (Clemson) |
| Grenada Railroad LLC | Private company | Landowner | Southaven, Mississippi | 3 parcels, 28.0 acres |
| Grey Forest Homes Ltd. | Private company | Homebuilder | St. Catharines, Ontario | 422 across two licences |
| Greystar | Private company | Homebuilder | Boston, Massachusetts | 212 Stuart St (2020, $116M) |
| Greystar (GS White Plains, LLC) | Private company | Homebuilder | White Plains, New York | $275.0M |
| Greystone Managed Investments, with Canderel and Canstone Realty Advisors | Institution | Building owner | Ottawa, Ontario | 1.06M sq ft of Class AA office across three towers built 1986–2007 |
| Greystone Managed Investments, with Canderel and Canstone Realty Advisors | Institution | Commercial landlord | Ottawa, Ontario | 1.06M sq ft of Class AA office (Constitution Square) |
| Greystone Properties | Private company | Commercial landlord | Columbus, Georgia | $35,965,876 |
| Grid Worcester Holdings LLC and affiliates ('The Grid') | Private company | Commercial landlord | Worcester, Massachusetts | 5 records, $47.9M (plus 4 records in related names) |
| Grimesway Construction Ltd. | Private company | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 23 |
| GRIP Medical Properties I LLC | Private company | Commercial landlord | Grand Rapids, Michigan | $30,502,002 |
| Grit Real Estate Income Group Limited | Public company | Building owner | Lusaka, Zambia | 25,799 m² GLA (en.wikipedia list) |
| Grit Real Estate Income Group Limited | Public company | Commercial landlord | Lusaka, Zambia | 3 retail assets in Zambia, 1 of them in Lusaka (Cosmopolitan Mall) |
| Grossfeld (joint venture of Nextensa and Promobe) | Developer | Commercial landlord | Luxembourg City, Luxembourg | Cloche d'Or urban extension of more than 400,000 m2 (offices, retail, housing) |
| Grosvenor | Family / private | Commercial landlord | London, United Kingdom | Mayfair and Belgravia (the 'London Estate'); acreage not stated |
| Ground under the two mobile-home parks (owners not established) | Private company | Landowner | Saint-Sauveur, Quebec | $12,498,800 over 2 land-only units |
| Group 2 Developments Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 22052, in good standing |
| Group40 Inc. | Private company | Homebuilder | Stratford, Ontario | 2 |
| Groupe Champlain inc. | Private company | Commercial landlord | Saint-Georges, Quebec | Private CHSLD operator, 16750 boulevard Lacroix |
| Groupe Custeau | Private company | Commercial landlord | Sherbrooke, Quebec | about 150,000 sq ft of offices and shops (Espace Centro) |
| Groupe Custeau | Private company | Homebuilder | Sherbrooke, Quebec | 64 apartments + ~150,000 sq ft commercial (Espace Centro) |
| Groupe de Sociétés Westcliff | Family / private | Building owner | Granby, Quebec | 509,612 sq ft (Westcliff); 17.54 ha site |
| Groupe de Sociétés Westcliff | Family / private | Landowner | Granby, Quebec | 17.54 ha, 509,612 sq ft |
| Groupe de Sociétés Westcliff | Family / private | Commercial landlord | Granby, Quebec | 509,612 sq ft, 100 premises |
| Groupe Deluxeco | Private company | Homebuilder | Rimouski, Quebec | four apartment buildings (Domaine Normandie) |
| Groupe Demontigny Construction inc. | Private company | Homebuilder | Trois-Rivières, Quebec | since 2009 |
| Groupe Devimco | Private company | Homebuilder | Montreal, Quebec | 27 years trading; no unit total published |
| Groupe DTM | Family / private | Homebuilder | Rimouski, Quebec | Le Phare — 17 storeys, 52 m, $40-50M |
| Groupe MACH | Private company | Building owner | Rimouski, Quebec | 37,283.7 m² of floor area; 12.84 ha site |
| Groupe MACH | Private company | Landowner | Rimouski, Quebec | 12.84 ha, 37,283.7 m², $55,381,000 assessed |
| Groupe MACH | Private company | Commercial landlord | Rimouski, Quebec | 37,283.7 m², 76 premises in Rimouski; 40M sq ft and 240+ properties nationally |
| Groupe MACH | Private company | Building owner | Sherbrooke, Quebec | about 1.2 million sq ft (Asgaard / Les Affaires) |
| Groupe MACH | Private company | Commercial landlord | Sherbrooke, Quebec | about 1.2M sq ft in Sherbrooke; 40M sq ft and 240+ properties nationally |
| Groupe MACH Inc. | Private company | Building owner | Saint-Georges, Quebec | 309,799 sq ft (Groupe MACH) |
| Groupe MACH Inc. | Private company | Landowner | Saint-Georges, Quebec | 309,799 sq ft (Carrefour Saint-Georges) |
| Groupe MACH Inc. | Private company | Commercial landlord | Saint-Georges, Quebec | 309,799 sq ft |
| Groupe MACH Inc. | Private company | Commercial landlord | Shawinigan, Quebec | 223,707 sq ft (Plaza de la Mauricie) |
| Groupe MACH Inc. | Private company | Building owner | Trois-Rivières, Quebec | 570,000 sq ft (owner's figure); 17.88 ha site |
| Groupe MACH Inc. | Private company | Landowner | Trois-Rivières, Quebec | $144,070,000 — one unit, 17.88 ha |
| Groupe MACH Inc. | Private company | Commercial landlord | Trois-Rivières, Quebec | $144,070,000 — Centre Les Rivières |
| Groupe Montoni | Developer | Commercial landlord | Laval, Quebec | 15 office floors (Espace Montmorency) |
| Groupe Montoni | Developer | Homebuilder | Laval, Quebec | 717 apartments + 15 office floors (Espace Montmorency) |
| Groupe OVAL inc. | Private company | Homebuilder | Salaberry-de-Valleyfield, Quebec | 2024 |
| Groupe P.M. inc. | Private company | Homebuilder | Sainte-Adèle, Quebec | 2018 |
| Groupe Quorum | Family / private | Homebuilder | Laval, Quebec | more than 6,000 units delivered |
| Growth Homes Land Holdings LLC | Private company | Homebuilder | Mesquite, Texas | 43 accounts |
| Growthfund – The National Fund of Greece (HCAP / Superfund; absorbed HRADF) | Sovereign fund | Landowner | Athens, Greece | EUR 12.3bn AUM (2024); about 60 real-estate assets in its development book |
| Growthpoint Investec African Properties (GIAP) | Private equity | Building owner | Lusaka, Zambia | about 42,000 m² of retail space, 120+ retailers |
| Growthpoint Investec African Properties (GIAP) | Private equity | Commercial landlord | Lusaka, Zambia | about 42,000 m² (Manda Hill) |
| Grunwald Land Development LC | Developer | Homebuilder | Davenport, Iowa | 12 parcels, 16.9 acres |
| Grupo Agrisal | Private company | Building owner | San Salvador, El Salvador | 92 m; 19 floors (en.wiki) or 25 (es.wiki); Plaza Futura 3,000 m² retail |
| Grupo Catalana Occidente | Public company | Commercial landlord | Barcelona, Spain | EUR 121M in Barcelona office buildings, 2016–2018 |
| Grupo Celaque | Private company | Homebuilder | Tegucigalpa, Honduras | Torre Atlas: 42 levels, 136 m — Honduras's tallest building |
| Grupo de Administración Empresarial S.A. (GAESA) | Government | Building owner | Havana, Cuba | 155 m; 594 rooms |
| Grupo de Turismo Gaviota S.A. | Government | Building owner | Havana, Cuba | 246 rooms |
| Grupo de Turismo Gaviota S.A. (GAESA) | Government | Landowner | Havana, Cuba | 'más de 30000 habitaciones en toda Cuba' (own site); 110 hotels / ~50,000 rooms (Hosteltur, Jun 2026) |
| Grupo de Turismo Gaviota S.A. (GAESA) | Government | Commercial landlord | Havana, Cuba | 'más de 30000 habitaciones' (own site); ~110 hotels / ~50,000 rooms (Hosteltur); 3,470 rooms operating (Oct 2026) |
| Grupo Episcopal San Lucas | Institution | Landowner | Ponce, Puerto Rico | Hospital Episcopal San Lucas, Avenida Tito Castro (former district hospital on a 241.25-cuerda lot) |
| Grupo Roble (Casas Roble; Grupo Poma) | Private company | Homebuilder | San Salvador, El Salvador | 60,000+ homes built in El Salvador and Panama (cumulative); Aluna Tower, 200 apartments |
| Grupo Roble (Grupo Poma) | Private company | Commercial landlord | San Salvador, El Salvador | Metrocentro San Salvador, El Paseo, Unicentro (Altavista, Soyapango, Metrópolis) in El Salvador; Metrocentro branches together '1 000+ establecimientos' |
| Grupo Roble (Grupo Poma) | Private company | Commercial landlord | Tegucigalpa, Honduras | 2 Tegucigalpa malls: Multiplaza Tegucigalpa (129+ shops, 1,000+ parking) and Metromall Tegucigalpa (58+ units); plus Multiplaza San Pedro Sula |
| Grupo Roble (Grupo Poma) | Private company | Homebuilder | Tegucigalpa, Honduras | Aluna Tower: 113 apartments (87–110 m² models), 20-month build |
| Grupo Roble (Grupo Poma) and Agrisal | Private company | Landowner | San Salvador, El Salvador | Metrocentro, El Paseo; WTC San Salvador, Torre Futura, Torre Quattro, Hilton and Holiday Inn San Salvador |
| Grupo Roble (real-estate arm of Grupo Poma, El Salvador) | Private company | Building owner | Tegucigalpa, Honduras | 129+ shops, cinemas, financial centre, 1,000+ parking spaces |
| Grupo Roble (real-estate arm of Grupo Poma) | Private company | Building owner | San Salvador, El Salvador | 500+ shops in 12 stages (El Diario de Hoy); no floor area published |
| GS 1201 Elm LLC | Private company | Building owner | Dallas, Texas | 1,904,033 sq ft total area; 1,733,599 sq ft net lease area |
| GS Engineering & Construction (지에스건설, 'Xi') | Public company | Homebuilder | Seoul, South Korea | ₩5.938 trillion |
| GS Skyvue Property Owner LLC | Private company | Commercial landlord | Lansing & East Lansing, Michigan | $27.0M taxable (No. 6) |
| Guilford College | Institution | Landowner | Greensboro, North Carolina | 8 parcels, about 358 acres; $101.7M land and buildings |
| Guilford County | Government | Landowner | Greensboro, North Carolina | 50 parcels, about 578 acres |
| Guilford County Board of Education | Government | Landowner | Greensboro, North Carolina | 110 parcels, about 1,254 acres |
| Gulf Coast Gulfport LLC | Private company | Commercial landlord | Gulfport, Mississippi | 1 parcel, 18.6 acres, $25.3M |
| Gulfport Factory Shops Ltd Partnership (Simon Property Group) | REIT | Commercial landlord | Gulfport, Mississippi | 1 leasehold parcel, 55.9 acres, $16.2M |
| Gulfport School District | Government | Landowner | Gulfport, Mississippi | 19 parcels, 149 acres |
| Gulfport-Biloxi Regional Airport Authority | Government | Building owner | Gulfport, Mississippi | 1,400 acres (Wikipedia); 1,053.7 acres on the main roll parcel |
| Gulfport-Biloxi Regional Airport Authority | Government | Landowner | Gulfport, Mississippi | 181 parcels, 1,505 acres |
| Gulfport-West Harrison County Hospital District / Memorial Hospital at Gulfport | Government | Landowner | Gulfport, Mississippi | 11 parcels, 28.5 acres |
| Gulfside Casino Partnership | Private company | Building owner | Gulfport, Mississippi | 80,000 sq ft gaming space; 970 rooms (Wikipedia) |
| Gulfside Casino Partnership | Private company | Commercial landlord | Gulfport, Mississippi | 11 parcels, $189.6M |
| Gump Homes LLC | Private company | Homebuilder | Macon, Georgia | 28 parcels |
| GuocoLand Limited | Public company | Commercial landlord | Singapore | S$6.86bn investment properties (30 June 2026) |
| GuocoLand Limited | Public company | Homebuilder | Singapore | 2,213 units across four Lentor projects, 100% sold at 30 June 2026 |
| GuocoLand Limited (SGX: F17) | Public company | Building owner | Singapore | 900,000 sq ft Grade A office, plus six levels of retail and the Sofitel Singapore City Centre |
| GWH 2025 LLC | Private company | Homebuilder | Detroit, Michigan | 24 single-family homes, 24 permits |
| GWL Realty Advisors Inc. | Institution | Building owner | Halifax, Nova Scotia | — |
| GWL Realty Advisors Inc. | Institution | Commercial landlord | Halifax, Nova Scotia | three buildings at Purdy's Wharf |
| GWR Minnesota Prop Owner LLC | Private company | Building owner | Bloomington, Minnesota | — |
| GWS Development LLC | Private company | Commercial landlord | San Bernardino, California | $256.3M taxable (rank 3) |
| H R Foundation Inc (Virginia Tech) | Institution | Building owner | Roanoke, Virginia | — |
| H-E-B (HEB Grocery Company LP) | Private company | Landowner | San Antonio, Texas | 69 accounts, 586 acres, 5.0M sq ft |
| H&H Homes (H&H Constructors of Fayetteville) | Private company | Homebuilder | Cary, North Carolina | 43 parcels (37 lots, $5.8M) |
| Habitat For Humanity - Sarnia/Lambton | Institution | Homebuilder | Sarnia, Ontario | 19 |
| Habitat for Humanity Capital Region | Institution | Homebuilder | Lansing & East Lansing, Michigan | 14 parcels, 3.7 acres |
| Habitat for Humanity Central Arizona | Institution | Homebuilder | Tempe, Arizona | 15 homes |
| Habitat for Humanity Huron County | Institution | Homebuilder | Goderich, Ontario | 6 |
| Habitat for Humanity in the Roanoke Valley Inc | Institution | Homebuilder | Roanoke, Virginia | 16 sales as grantor 2024-2026; 82 parcels held |
| Habitat for Humanity National Capital Region | Institution | Homebuilder | Stittsville, Ontario | 37 |
| Habitat for Humanity of Coastal Fairfield County Inc | Institution | Homebuilder | Bridgeport, Connecticut | 11 new homes sold; 16 parcels held |
| Habitat for Humanity of Greater Baton Rouge, Inc. | Institution | Homebuilder | Baton Rouge, Louisiana | 53 parcels held |
| Habitat for Humanity of Greater Dayton (also recorded as Dayton Ohio Habitat for Humanity) | Institution | Homebuilder | Dayton, Ohio | 20 parcels in Dayton (11 vacant lots) |
| Habitat for Humanity of Greater Memphis | Institution | Homebuilder | Memphis, Tennessee | 88 parcels, about 12 acres |
| Habitat for Humanity of Kent County (Pleasant Hills Phase III) | Institution | Homebuilder | Grand Rapids, Michigan | 27 for-sale condominiums |
| Habitat for Humanity of Summit County | Institution | Homebuilder | Akron, Ohio | 22 homes, 2021–2026; holds 32 parcels |
| Habitat for Humanity of the Mississippi Gulf Coast | Institution | Landowner | Gulfport, Mississippi | 169 parcels, 41 acres |
| Habitat for Humanity Sault Ste Marie & Area | Institution | Homebuilder | Sault Ste. Marie, Ontario | 8 |
| Habitat for Humanity Southern Alberta | Institution | Homebuilder | High River, Alberta | 2 permits — duplex halves at 831A and 831B 6 Street SW |
| Habitat for Humanity St. Louis | Institution | Homebuilder | St. Louis, Missouri | 28 parcels (14 vacant lots) |
| Habitat for Humanity Thunder Bay | Institution | Homebuilder | Thunder Bay, Ontario | 5 |
| Habitat Inmobiliaria | Private company | Homebuilder | Barcelona, Spain | 60,000+ homes since 1953 (cumulative, national) |
| Habitat Inmobiliaria | Private company | Homebuilder | Madrid, Spain | 60,000+ homes since 1953 |
| HABITAT NÖR INC. | Private company | Homebuilder | Saint-Sauveur, Quebec | 2025 |
| Hagerstown Industrial Properties L... (name cut off on the roll) | Private company | Commercial landlord | Hagerstown, Maryland | 1 account, 1,247,111 sq ft, $103.7M assessed |
| Hagerstown Multi-Use Sports and Events Facility (roll: 'HAGERSTOWN MULTI USE SPORTS EVENTS') | Institution | Building owner | Hagerstown, Maryland | — |
| Hagood Homes of the Lowcountry Inc | Private company | Homebuilder | Hilton Head Island, South Carolina | 8 lots |
| Haier US Appliance Solutions Inc (GE Appliances) | Public company | Landowner | Louisville, Kentucky | 3 parcels, 221.4 ac |
| Hakes Brothers ABQ LLC | Private company | Homebuilder | Albuquerque, New Mexico | 36 accounts |
| Hakes Brothers MATX LLC | Private company | Homebuilder | Brownsville, Texas | 19 accounts |
| Hakes Brothers MATX LLC | Private company | Homebuilder | McAllen, Texas | 30 accounts |
| Halamish (government-municipal housing company, State 50% / Tel Aviv-Yafo Municipality 50%) | Government | Landowner | Tel Aviv-Yafo, Israel | c. 1,030 dunams of Kfar Shalem under its management by 2004 (65% of the neighbourhood) |
| Haldimand War Memorial Hospital | Institution | Building owner | Dunnville, Ontario | — |
| Haldimand War Memorial Hospital | Institution | Landowner | Dunnville, Ontario | $1.68M of land and $37.2M of buildings at cost across hospital, rental and Village by the Grand |
| Haldimand War Memorial Hospital | Institution | Commercial landlord | Dunnville, Ontario | $13.0M of rental buildings on $1.59M of land |
| Halifax Hospital Medical Center | Government | Landowner | Daytona Beach, Florida | 23 parcels, 76.2 acres, $290.3M |
| Halifax Hospital Medical Center (special taxing district) | Government | Building owner | Daytona Beach, Florida | 13.0 acres; 1,342,705 sq ft building area (roll) |
| Halifax Regional Municipality | Government | Building owner | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | — |
| Halifax Regional Municipality | Government | Commercial landlord | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | serviced lot inventory in Burnside (Phase 13) plus Ragged Lake and City of Lakes business parks |
| Hallmark entities (3111 Paces Mill Rd, Atlanta) | Private company | Commercial landlord | Pensacola, Florida | 2 parcels, 260 units, $33.8M |
| Halton Healthcare | Institution | Building owner | Oakville, Ontario | 457 beds |
| Hamilton Capitol Center LLC | Private company | Building owner | Columbia, South Carolina | 466,000 sq ft heated (roll); 460,000 sq ft (s7) |
| Hamilton Capitol Center LLC | Private company | Commercial landlord | Columbia, South Carolina | 466,000 sq ft, $43.2M (1201 Main St) |
| Hamilton County (Board of County Commissioners) | Government | Landowner | Cincinnati, Ohio | 491 parcels, 525 stated acres, $1.12B |
| Hamilton County and City of Chattanooga (jointly) | Government | Building owner | Chattanooga, Tennessee | 8.7 acres mapped |
| Hamilton County Board of County Commissioners | Government | Building owner | Cincinnati, Ohio | — |
| Hamilton County Board of Education / Department of Education | Government | Landowner | Chattanooga, Tennessee | 22 parcels, about 284 acres, $31.0M appraised |
| Hamilton County Government | Government | Landowner | Chattanooga, Tennessee | 80 parcels, about 725 acres, $145.3M appraised |
| Hamilton County Land Reutilization Corporation (land bank) | Government | Landowner | Cincinnati, Ohio | 1,402 parcels, 210 stated acres, $71.0M |
| Hamilton Sundstrand Corporation | Private company | Commercial landlord | Rockford, Illinois | 15 parcels, about 104 acres |
| Hampshire 10660 LLC | Private company | Commercial landlord | Bloomington, Minnesota | 2 apartment parcels, $91.5M, 30 acres |
| Hampton Enterprises Inc (and Hampton Properties & Investments LLC) | Private company | Commercial landlord | Lincoln, Nebraska | 72 parcels, $86.2M, about 107 acres |
| Hampton Roads I-IX Owner, LLC (Delaware single-purpose entities) | Private company | Building owner | Chesapeake, Virginia | 1,322,003 sq ft in 22 buildings; 11 in Chesapeake, 54.3% of the area |
| Hampton Roads I-IX Owner, LLC (Hampton Roads Office Portfolio) | Private company | Commercial landlord | Chesapeake, Virginia | 11 Chesapeake offices, about 718,000 sq ft (54.3% of 1,322,003) |
| Hampton Roads Sanitation District | Government | Landowner | Newport News, Virginia | 14 parcels, $26.1M; about 70 acres |
| Hampton Roads Sanitation District (HRSD) | Government | Landowner | Norfolk, Virginia | 33 parcels in HRSD classes, $76M; plus 4201 Powhatan Ave |
| Hancock Bank (Hancock Whitney Bank); land City of Gulfport | Public company | Building owner | Gulfport, Mississippi | — |
| Hancock Bank (Hancock Whitney) | Public company | Commercial landlord | Gulfport, Mississippi | 10 parcels, $34.7M |
| Hanner | Private company | Commercial landlord | Vilnius, Lithuania | Business Stadium quarter on the former Žalgiris stadium site: over EUR 200M planned (offices, a Courtyard by Marriott hotel, flats) |
| Hanner | Private company | Homebuilder | Vilnius, Lithuania | 359 flats sold in Vilnius in 2024 (304 in 2023) |
| Hanning & Bean Enterprises Inc | Private company | Commercial landlord | Fort Wayne, Indiana | 19 parcels in own name ($8.4M) plus One Summit II LLC ($15.7M) |
| Hanover (all builders) - Census permits | Private company | Homebuilder | Hanover, New Hampshire | 12 units (2024); 5 units (2025), both imputed |
| Hanover and District Hospital | Institution | Building owner | Hanover, Ontario | — |
| Hanover and District Hospital | Institution | Landowner | Hanover, Ontario | $758,694 of land, $12.87M of buildings at cost |
| Hanover Conservancy | Institution | Landowner | Hanover, New Hampshire | Buyer of 6 Iby Rd, $350,000 (9 Jul 2025) |
| Hanover Hospitality LLC | Private company | Commercial landlord | Hanover, New Hampshire | $157,503 |
| Hanover School District | Government | Building owner | Hanover, New Hampshire | — |
| Hanover School District | Government | Landowner | Hanover, New Hampshire | 2 parcels, 63.3 acres, $92.4M |
| Hanover Water Department (Town of Hanover) | Government | Landowner | Hanover, New Hampshire | 9 parcels, 224.3 acres, $19.5M |
| Hantz Woodlands LLC and Hantz Farms LLC | Private company | Landowner | Detroit, Michigan | 1,372 parcels, 196 acres |
| Hanwha Life Insurance (한화생명) | Public company | Building owner | Seoul, South Korea | 166,207 m² (Wikipedia) |
| Hanwha Life Insurance (한화생명) | Public company | Commercial landlord | Seoul, South Korea | 63 Building, Yeouido (166,207 m², head office) |
| Harbor East Parcel D-Commercial, LLC | Private company | Building owner | Baltimore, Maryland | 612,613 sq ft net rentable (CMBS term sheet, 2012) |
| Harbor East Parcel entities (H&S Properties Development Corporation, master developer) | Private company | Commercial landlord | Baltimore, Maryland | 66 parcels, $410.6M |
| Harbor Group International (RC Nashua Gardens LLC) | Private company | Commercial landlord | Nashua, New Hampshire | 3 parcels, $167.5M |
| Harbor Point Parcel 3 Development LLC (AH Realty Trust and Beatty Development Group joint venture) | Developer | Building owner | Baltimore, Maryland | — |
| Harbour View Development Corp. (Harbour View at Snug Harbour) | Developer | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 0 |
| Harbourside Development Limited | Private company | Building owner | Port Moresby, Papua New Guinea | — |
| Hardin-Simmons University | Institution | Landowner | Abilene, Texas | 131 accounts, about 212 acres, $80.4M |
| Harley-Davidson | Public company | Landowner | Milwaukee, Wisconsin | 10 parcels, $25.0M |
| Harmony Land Group LLC | Developer | Homebuilder | Vancouver, Washington | 109 lots |
| Harris County | Government | Landowner | Houston, Texas | 4,123 accounts, 4,822 acres |
| Harris County Flood Control District | Government | Landowner | Houston, Texas | 3,714 accounts, 5,422 acres |
| Harris Teeter Properties LLC / ASC Second Arlington Real Estate LLC (Urba over Harris Teeter) | Private company | Homebuilder | Arlington, Virginia | 310 units |
| Harrison County Board of Education | Government | Landowner | Clarksburg, West Virginia | 32 parcels, 324.0 acres |
| Harrison County Building Commission | Government | Building owner | Clarksburg, West Virginia | — |
| Harrison County Development Commission | Government | Landowner | Gulfport, Mississippi | 61 parcels, 714 acres |
| Harrison County School District (sixteenth-section land) | Government | Landowner | Gulfport, Mississippi | 37 parcels, 310 acres held directly; leased-out parcels carried in the lessees' names |
| Hart Arlington TX LLC | Private company | Commercial landlord | Arlington, Texas | 11 accounts, 118.8 acres, $149.4M |
| Hartford Homes group (Mulberry Development LLC, Hartford Construction LLC, Mulberry SF LLC) | Private company | Homebuilder | Fort Collins, Colorado | 133 |
| Hartnell College Foundation and National Steinbeck Center | Institution | Building owner | Salinas, California | — |
| Hartnell Community College District | Government | Building owner | Salinas, California | — |
| Hartnell Community College District and Hartnell College Foundation | Government | Landowner | Salinas, California | District land $1.45M at cost; Foundation land held for investment $20.5M (30 Jun 2024) |
| Hartz Elizabeth Inc | Private company | Commercial landlord | Elizabeth, New Jersey | 1 parcel, $162.6M, 19 acres |
| Harvard Developments Corporation | Family / private | Building owner | Saskatoon, Saskatchewan | — |
| Harvard Developments Corporation | Family / private | Building owner | Winnipeg, Manitoba | — |
| Harvard Developments Corporation (The Hill Companies) | Family / private | Commercial landlord | Regina, Saskatchewan | 158 properties, 9M+ sq ft owned and managed across Western Canada |
| Harvard Developments Corporation (The Hill Companies) | Family / private | Commercial landlord | Saskatoon, Saskatchewan | Preston Crossing |
| Harvard Developments Corporation (The Hill Companies) | Family / private | Commercial landlord | Winnipeg, Manitoba | 158 properties, 9M+ sq ft owned and managed across Western Canada |
| Harvey Canal Holdings | Private company | Landowner | New Orleans, Louisiana | 26 bills, about 930 acres |
| hausInvest (Commerz Real), Frankfurt-based open-ended fund | Institution | Commercial landlord | Berlin and Frankfurt am Main, Germany | 161 properties, 17 countries, EUR 14.5bn fund assets |
| Haven at Monty LLC | Private company | Commercial landlord | North Charleston, South Carolina | $71.7M market value; bought for $79.5M (Aug 2021) |
| Haven Rock, LLC | Private company | Homebuilder | Baltimore, Maryland | 46 parcels (44 homes built 2022) |
| Hawaiian Dredging Construction Co. | Private company | Homebuilder | Honolulu, Hawaii | 2,600 units (39 permits) |
| Hawaiian Electric Co Inc | Public company | Landowner | Honolulu, Hawaii | 295 parcels, $869.5M, ~670 acres |
| Hawk Ridge Homes Inc. | Private company | Homebuilder | Waterdown, Ontario | 74 |
| Hawkins Homes LLC | Private company | Homebuilder | Clarksville, Tennessee | 55 county / 50 city |
| Hayden Homes | Private company | Homebuilder | Boise, Idaho | 200 (6.1%) |
| Hayden Homes LLC | Private company | Homebuilder | Eugene, Oregon | 5 lots, 13.1 acres |
| Hayden Homes LLC | Private company | Homebuilder | Pasco-Richland-Kennewick, WA | 59 parcels (23 Kennewick, 20 Richland, 16 Prosser) |
| Hayden Homes, LLC | Private company | Homebuilder | Spokane, Washington | 127 sales, $64.3M |
| Hayward Industrial Park Associates | Private company | Commercial landlord | Hayward, California | $113.5M taxable value (FY2025) |
| Hayward Sisters Hospital (dba St. Rose Hospital), a California nonprofit corporation | Institution | Building owner | Hayward, California | — |
| Hazel and Azure Apartments Owner LLC | Private company | Homebuilder | Arlington, Virginia | 492 units |
| Hazelview Properties, Minto Apartment REIT and Canadian Apartment Properties REIT | REIT | Landowner | London, Ontario | owners of "many older apartment buildings" — no London unit counts published |
| HB Reavis | Developer | Building owner | Warsaw, Poland | Varso Place: 144,000 m² office + 3,000 m² retail GLA, three buildings (owner) |
| HB Reavis | Developer | Commercial landlord | Warsaw, Poland | Varso Place: 144,000 m² office + 3,000 m² retail |
| HB Reavis Investments Holding S.A. | Private company | Building owner | Bratislava, Slovakia | — |
| HB Reavis Investments Holding S.A. | Private company | Commercial landlord | Bratislava, Slovakia | 440,000+ m² leasable office space in Berlin, Warsaw, Budapest and Bratislava |
| HB Reavis Stanica Nivy (HB Reavis group) | Private company | Building owner | Bratislava, Slovakia | 102,000 m² building size (award entry); planned 70,000 m² retail, 30,000 m² bus terminal |
| HCA (Medical City Arlington) | Public company | Commercial landlord | Arlington, Texas | 16 accounts, 43.0 acres, $204.7M |
| HCA (roll name); HCA Realty Inc for the adjoining medical office parcel | Public company | Building owner | Port St. Lucie, Florida | 498,788 sq ft (roll) |
| HCA Health Services of Florida, Inc. | Public company | Building owner | Gainesville, Florida | 1,021,888 sq ft building area (roll) |
| HCA Healthcare (Manchester Health Services LLC) | Public company | Commercial landlord | Manchester, New Hampshire | 25 parcels, $100.8M |
| HCA Healthcare entities (HCA Health Services of Fla Inc, North Florida Regional Medical Center) | Public company | Landowner | Gainesville, Florida | 42 parcels, 59.8 acres, $166.5M |
| HCA Healthcare, Inc. | Public company | Building owner | Overland Park, Kansas | 155 beds |
| HCG Block 69 LLC | Private company | Building owner | Houston, Texas | 1,322,904 sq ft building area (HCAD) |
| HD Salem OR Landlord LLC | Private company | Commercial landlord | Salem, Oregon | $62.7M (1 account, 52.6 acres) |
| Headway Technologies Inc | Private company | Landowner | Milpitas, California | $616.7M; 2.35% (rank 3) |
| Health Care Authority of the City of Huntsville (Huntsville Hospital) | Government | Landowner | Huntsville, Alabama | 69 parcels |
| Health Care Service Corporation | Institution | Commercial landlord | Chicago, Illinois | $109,624,501 assessed (300 E Randolph) |
| Health Services District of Northern Larimer County | Government | Building owner | Fort Collins, Colorado | 21.7 acres (main hospital parcel, County parcel geometry) |
| Health Services District of Northern Larimer County | Government | Landowner | Fort Collins, Colorado | 31 accounts, about 114 acres |
| Health, Educational and Housing Facility Board | Government | Landowner | Memphis, Tennessee | 415 parcels, about 1,258 acres |
| Health, Educational and Housing Facility Board of the City of Chattanooga | Government | Landowner | Chattanooga, Tennessee | 25 parcels, about 124 acres, $228.2M appraised |
| Healthcare of Ontario Pension Plan (former owner) | Pension fund | Commercial landlord | Thunder Bay, Ontario | no established Thunder Bay holding after June 2026 |
| HealthPartners (Regions Hospital, Group Health Plan, HealthPartners Real Estate) | Institution | Landowner | St. Paul, Minnesota | 21 parcels, $600.1M |
| Healthpeak Properties | REIT | Commercial landlord | Hayward, California | 13 lab properties, $174.9M gross book cost |
| Healthpeak Properties | REIT | Commercial landlord | Wichita, Kansas | 2 properties, $48.6M gross carrying amount |
| Healthpeak Properties (HCP Greenville SC MOB 1 LLC and MOB 2 LLC) | REIT | Building owner | Greenville, South Carolina | — |
| Healthpeak Properties (HCP Greenville SC MOB 1 LLC, MOB 2 LLC) | REIT | Commercial landlord | Greenville, South Carolina | 9 parcels, $316.2M; 10 Greenville properties in Schedule III |
| Healthpeak Properties (St Augustine Propco 1 LLC) | REIT | Commercial landlord | St. Augustine, Florida | 1 senior-living community, 100,006 sq ft; bought for $54.0M (Jul 2026) |
| Hearndon GR Builders LLC and Hearndon DM Builders LLC | Private company | Homebuilder | Chesapeake, Virginia | 79 parcels (52 + 27) |
| Heathwood Homes (Whitby) Limited | Private company | Homebuilder | Whitby, Ontario | 444 |
| Heaviside LLC | Private company | Building owner | Cedar Rapids, Iowa | — |
| Heaviside LLC | Private company | Landowner | Cedar Rapids, Iowa | 1 parcel, 408.9 acres, $8.2M |
| Hedgestone LLC | Private company | Homebuilder | Naples, Florida | 2 homes built 2025 |
| Heidelberg Materials | Public company | Commercial landlord | Fort St. John, British Columbia | $236,935.99 |
| Heinz Ranch Land Company LLC | Private company | Landowner | Reno-Sparks, Nevada | 23 parcels, about 1,869 acres |
| Hellenic Public Properties Company (HPPC / ETAD, Εταιρεία Ακινήτων Δημοσίου) | Government | Landowner | Athens, Greece | 36,000 real-estate assets being registered and valued; over 2,800 leases and concessions |
| Hellenic Republic — Ministry of Culture (the Museum is a public body) | Government | Building owner | Athens, Greece | 23,000 m² site; 14,000 m² exhibition space |
| Hellenic Republic (Greek State) | Government | Landowner | Athens, Greece | Grantor of the AIA (to 2046) and Piraeus port (to 2052) concessions |
| HELLINIKON S.M.S.A., held through HELLINIKON GLOBAL I S.A., a subsidiary of LAMDA Development S.A. | Public company | Building owner | Athens, Greece | 6,200,000 m² land (620 ha); 2.7M m² gross buildable area |
| Helsingin kaupungin asunnot Oy (Heka) — City of Helsinki | Government | Landowner | Helsinki, Finland | about 54,500 rental homes in 500+ sites; plus c. 1,650 flats held as housing-company shares |
| Helsinki Parish Union (Helsingin seurakuntayhtymä) | Institution | Building owner | Helsinki, Finland | — |
| Helsinki Parish Union (Helsingin seurakuntayhtymä) — Evangelical Lutheran | Institution | Landowner | Helsinki, Finland | investment property c. €161m market value (end-2025), plus churches, parish halls and cemeteries; 23 subsidiaries |
| Hemeryck Homes Construction Ltd. | Private company | Homebuilder | Simcoe, Ontario | 3 |
| Hemsö | Private company | Building owner | Helsinki, Finland | nearly 50,000 m² leasable |
| Henderson Beach Partners LLC | Private company | Commercial landlord | Destin, Florida | 1 parcel, 253,121 sq ft, $33.9M |
| Henderson Builders Limited | Private company | Homebuilder | Sarnia, Ontario | 137 |
| Henderson Holdings LLC and Henderson Brothers Real Estate Holdings LLC | Private company | Landowner | Clarksburg, West Virginia | 97 parcels, 8.6 acres |
| Henderson Land Development Company Limited | Developer | Commercial landlord | Hong Kong | 10.7M sq ft completed investment properties, Hong Kong |
| Henderson Land Development Company Limited | Developer | Homebuilder | Hong Kong | HK$19,271 million Hong Kong contracted sales, 2025 (+71%); ~4,700 units for sale in 2026 |
| Henderson Land Development Company Limited (HKEX: 12), through Century Base Development Limited | Developer | Building owner | Hong Kong | 465,005 sq ft GFA |
| Hendrick Medical Center (Hendrick Health) | Institution | Building owner | Abilene, Texas | — |
| Hendricks Commercial Properties LLC (mall structure); City of Indianapolis (land) | Private company | Building owner | Indianapolis, Indiana | — |
| Hennepin County | Government | Landowner | Minneapolis, Minnesota | 350 parcels, $1.25B (incl. its HRA and HCMC-named parcels) |
| Henrietta Homes Cleveland LP | Private company | Homebuilder | Cleveland, Ohio | 39 parcels, all built since 2022 |
| Henry Ford Health (Henry Ford Health System, Henry Ford Real Estate Ventures LLC) | Institution | Landowner | Detroit, Michigan | 296 parcels, 152 acres |
| Hepsor AS | Public company | Homebuilder | Tallinn, Estonia | 141 apartments sold in 2025 (Estonia and Latvia) |
| Heritage Fields El Toro, LLC (Great Park Venture; FivePoint 37.5%) | Developer | Landowner | Irvine, California | approx. 2,100 acres planned community; 9,603 homesites and ~166 commercial acres sold to 31 Dec 2025 |
| Heritage Fields El Toro, LLC (Great Park Venture; managed by FivePoint) | Developer | Homebuilder | Irvine, California | 9,603 homesites sold; builders have sold 7,428 market-rate homes (to 31 Dec 2025) |
| Heritage Fields El Toro, LLC (the Great Park Venture) | Developer | Building owner | Irvine, California | approx. 2,100 acres; up to 11,800 homesites and 4.1M sq ft commercial |
| Heritage Homes Holding Company LLC | Private company | Homebuilder | Lafayette, Louisiana | 23 parish / 18 city |
| Heritage Malta | Government | Landowner | Valletta, Malta | Manages the national museums and sites; 1.6 million+ paying visitors in 2024 |
| Heritage Woods Towers LLC | Private company | Commercial landlord | Naperville, Illinois | 8 parcels, $25.0M assessed |
| Herrewynen Homes Inc. | Family / private | Homebuilder | Simcoe, Ontario | 33 |
| Hertz Clinton One LLC (Hertz Investment Group) | Private company | Building owner | Clinton, Mississippi | 395,920 sq ft (s4); 73.45 acres (parcel) |
| Hertz Clinton One LLC (Hertz Investment Group) | Private company | Commercial landlord | Clinton, Mississippi | $11.1M, 1 parcel, 73.45 acres; 395,920 sq ft |
| Hertz downtown LLCs (Hertz OJP Holdings, Hertz Jackson Four, Hertz Jackson Five) | Private company | Commercial landlord | Jackson, Mississippi | 4 parcels, 5.0 acres, $13.6M |
| Hertz Grand Rapids One LLC | Private company | Building owner | Grand Rapids, Michigan | 400,000 sq ft (as reported) |
| Hertz Investment Group | Private company | Commercial landlord | Cleveland, Ohio | 8 parcels, $119.8M; 1,213,335 sq ft (own site) |
| Hertz Norfolk 999 Waterside, LLC | Private company | Building owner | Norfolk, Virginia | 421,856 sq ft (Assessor, office building; second structure 443,172 sq ft, 1988) |
| Hertz Norfolk 999 Waterside, LLC (Dominion Tower) | Private company | Commercial landlord | Norfolk, Virginia | 421,856 sq ft office (+443,172 sq ft structure) |
| Hewlett Packard Enterprise Company | Public company | Commercial landlord | Fort Collins, Colorado | 1 parcel, 71 acres |
| Heykoop Construction Ltd | Family / private | Homebuilder | Goderich, Ontario | 106 |
| HF Logistics-SKX T1, LLC (subsidiary of HF Logistics-SKX, LLC, a joint venture of Skechers U.S.A. and HF Logistics I, LLC) | Private company | Building owner | Moreno Valley, California | about 2.6M sq ft main campus (2024); first phase approx. 1.82M sq ft |
| HGC Oyster Reef LLC, HGC Palmetto Hall LLC, HGC Port Royal LLC, HGC Shipyard LLC | Private company | Landowner | Hilton Head Island, South Carolina | 4 parcels, 908.0 acres, $28.3M appraised |
| HH Savannah LLC | Private company | Building owner | Savannah, Georgia | — |
| HHHunt (HHHunt Homes Hampton Roads, LLC; HHHunt Quarterpath, LLC) | Private company | Homebuilder | Williamsburg, Virginia | 16 parcels (2021, Homes Hampton Roads); 11 condo units (2024, Quarterpath) |
| HHHunt (HHHunt Homes LC and HHHunt Kinwick LLC) | Private company | Homebuilder | Richmond, Virginia | 102 sales |
| HHI Homes LLC | Private company | Homebuilder | Hilton Head Island, South Carolina | 16 condominium units |
| Hialeah Housing Authority | Government | Landowner | Hialeah, Florida | 43 parcels, 62 acres, 2,206 units |
| Hialeah Marketstation LLC and Hialeah Marketstation North LLC | Developer | Building owner | Hialeah, Florida | 3.1 acres (roll) |
| Hibernia Real Estate Group (Brookfield) | Private equity | Commercial landlord | Dublin (Dublin City Council area), Ireland | over 1 million sq ft of central Dublin offices; portfolio value €1bn |
| Hibernia Real Estate Group (owned by Brookfield since June 2022) | Private equity | Building owner | Dublin (Dublin City Council area), Ireland | — |
| Hickel Investment Company | Private company | Commercial landlord | Anchorage, Alaska | 16 parcels, $82.9M |
| Hidalgo County Drainage District No. 1 | Government | Landowner | McAllen, Texas | 66 accounts, about 203 acres |
| Hidalgo County irrigation and water improvement districts | Government | Landowner | McAllen, Texas | 62 accounts, about 178 acres |
| Hidalgo County Regional Mobility Authority | Government | Landowner | McAllen, Texas | 23 accounts, about 95 acres |
| HIGCOV-SCLC, LLC | Private company | Commercial landlord | Victorville, California | $286.5M, 9 parcels (FY2025-26) |
| High Desert Power Trust | Private equity | Building owner | Victorville, California | 830 MW gas-fired combined-cycle plant |
| High Rock Westminster Street (LLC; High Rock Development) | Developer | Building owner | Providence, Rhode Island | — |
| High Street Shops LLC & RCS-High Street TIC LLC | Private company | Building owner | Williamsburg, Virginia | 172,416 sq ft gross (main parcel) |
| Highbury Canco Corporation | Private company | Building owner | Leamington, Ontario | 1.6 million sq ft |
| Highbury Canco Corporation | Private company | Landowner | Leamington, Ontario | 1.6 million sq ft |
| Highbury Canco Corporation | Private company | Commercial landlord | Leamington, Ontario | 1.6 million sq ft |
| Highland Clarksburg Hospital Inc | Institution | Building owner | Clarksburg, West Virginia | — |
| Highland Fairview (applicant/developer entities) | Developer | Building owner | Moreno Valley, California | up to 40.6M sq ft on 2,610 acres (specific plan) |
| Highland Fairview (incl. HF Logistics I, LLC and the HF Logistics-SKX joint ventures) | Developer | Landowner | Moreno Valley, California | WLC applicant on 2,610 acres; T3 land contribution valued $150.0M |
| Highland Homes #1 LLC | Private company | Homebuilder | Tallahassee, Florida | 99 parcels |
| Highmark Homes (Whitby (Brock and Rossland) Developments Inc.) | Private company | Homebuilder | Whitby, Ontario | 217 |
| Highstreet Ventures Inc. | Private company | Homebuilder | Kelowna, British Columbia | no unit count published |
| Highwoods Properties | REIT | Commercial landlord | Atlanta, Georgia | 4,622,000 sq ft office (Atlanta) |
| Highwoods Properties | REIT | Commercial landlord | Cary, North Carolina | 14 parcels, about 2.45M sq ft of structures, $379.8M |
| Highwoods Properties | REIT | Commercial landlord | Charlotte, North Carolina | 2,402,000 sq ft office (31 Dec 2025) |
| Highwoods Properties | REIT | Commercial landlord | Nashville, Tennessee | 5,105,000 sq ft office (31 Dec 2025, Nashville market) |
| Highwoods Properties | REIT | Commercial landlord | Orlando, Florida | 1,789,000 sq ft office, 87.6% occupied |
| Highwoods Properties | REIT | Commercial landlord | Pittsburgh, Pennsylvania | One to Six PPG Place, plus 625 Liberty (616,000 sq ft) |
| Highwoods Properties | REIT | Commercial landlord | Raleigh, North Carolina | 5,827,000 sq ft office, Raleigh market (31 Dec 2025) |
| Highwoods Properties | REIT | Commercial landlord | Richmond, Virginia | 1.74M sq ft in its Richmond market (mostly outside the city) |
| Highwoods Properties | REIT | Commercial landlord | Tampa, Florida | 2,523,000 sq ft office, 88.8% occupied |
| Highwoods Properties (building; no land carried) | REIT | Building owner | Nashville, Tennessee | — |
| Highwoods Properties (Highwoods Realty Limited Partnership) | REIT | Building owner | Cary, North Carolina | 949,404 + 424,070 sq ft of structures on the roll (including parking) |
| Highwoods Properties (Highwoods Realty Limited Partnership) | REIT | Building owner | Raleigh, North Carolina | — |
| Highwoods Properties (Highwoods Realty LP) | REIT | Building owner | Pittsburgh, Pennsylvania | — |
| Highwoods Properties (HRLP BOAT LLC) | REIT | Building owner | Charlotte, North Carolina | 841,000 sq ft (Highwoods, 2019) |
| Highwoods Properties (HRLP Fayetteville LP) | REIT | Building owner | Raleigh, North Carolina | — |
| Highwoods Properties (HRLP ST Tampa LLC) | REIT | Building owner | Tampa, Florida | 528,000 sq ft (Highwoods, 2015); 720,488 sq ft building area incl. garage (roll) |
| Hil-Tech Contracting Limited | Private company | Homebuilder | Castlegar, British Columbia | Licence 23874, in good standing |
| Hildy Construction Inc | Private company | Homebuilder | Omaha, Nebraska | 91 parcels (30 homes built 2025 or later) |
| Hilldale Shopping Center (owner of record) | Private company | Commercial landlord | Madison, Wisconsin | 1 parcel, $106.1M (2026 roll) |
| Hillman Commons LLC | Private company | Building owner | Clinton, Mississippi | 33,944 sq ft base area; 2.1 acres |
| Hillsborough County | Government | Building owner | Tampa, Florida | 669,897 sq ft building area; 8.13 acres (roll) |
| Hillsborough County | Government | Landowner | Tampa, Florida | 103 parcels, 1,465 acres |
| Hillsborough County Aviation Authority | Government | Building owner | Tampa, Florida | 11.0M sq ft building area; 1,916 acres (roll) |
| Hillsborough County Aviation Authority | Government | Landowner | Tampa, Florida | 173 parcels, 2,779 acres |
| Hillview MF Project Owner LLC | Private company | Commercial landlord | Missoula, Montana | 1 row; 9.1 acres; $42.6M |
| Hillwood (AllianceCalifornia, master developer for IVDA) | Developer | Landowner | San Bernardino, California | 14 MSF developed by Dec 2017 |
| Hilton Hawaiian Village LLC (Park Hotels & Resorts) | REIT | Building owner | Honolulu, Hawaii | 2,872 rooms (Park 10-K) |
| Hilton Head Medical Center LLC (Novant Health) | Institution | Building owner | Hilton Head Island, South Carolina | 187,534 sq ft (main parcel, roll) |
| Hinds County | Government | Landowner | Clinton, Mississippi | 1 parcel, 13.95 acres |
| Hinds County | Government | Landowner | Jackson, Mississippi | 75 parcels, about 97 acres in own name; lessor of the Chadwick Dr hospital campus |
| Hines | Private company | Homebuilder | Ann Arbor, Michigan | at least 450 market-rate units required (initial concept about 554) at 309 S Ashley St |
| Hines | Developer | Building owner | Chicago, Illinois | — |
| Hines | Developer | Commercial landlord | Chicago, Illinois | $114,436,501 assessed (Wolf Point South) |
| Hines (BIT NLG III Investors LLC) | Private company | Homebuilder | Minneapolis, Minnesota | 34 stories, 2022; 31 parcels, $175.0M (county file) |
| Hines Global Income Trust | REIT | Commercial landlord | Houston, Texas | 2 Houston properties, 396,155 sq ft |
| Hines Global Income Trust (HGIT 50 Park Row West LLC) | REIT | Homebuilder | Providence, Rhode Island | $54.2M, 50 Park Row West |
| HIP Developments | Developer | Landowner | Cambridge, Ontario | the former Southworks foundry lands in Galt |
| HIP Developments | Developer | Commercial landlord | Cambridge, Ontario | 383 condominium possessions delivered at the Gaslight District |
| HIP Southworks Inc. (HIP Developments) | Developer | Homebuilder | Cambridge, Ontario | 383 |
| His Majesty the King in right of Canada | Government | Building owner | Merritt, British Columbia | 0.84 ha across two parcels |
| His Majesty the King in right of Canada — Fisheries and Oceans Canada | Government | Building owner | Sidney, British Columbia | 5.4633 ha |
| His Majesty the King in right of Canada — Transport Canada | Government | Building owner | Sidney, British Columbia | 50.69 ha |
| His Majesty the King in right of Canada (Department of National Defence) | Government | Building owner | Simcoe, Ontario | 1,252 sq m across 2 buildings on 3.2683 ha |
| His Majesty the King in right of Canada (Department of National Defence) | Government | Landowner | Simcoe, Ontario | 3.2683 ha, 2 buildings, 1,252 sq m |
| His Majesty the King in right of Canada (Public Services and Procurement Canada) | Government | Building owner | Temiskaming Shores, Ontario | 25.5655 ha |
| His Majesty the King in right of Canada (Public Services and Procurement Canada) | Government | Landowner | Temiskaming Shores, Ontario | 25.57 ha owned, plus 112 sq m leased |
| His Majesty the King in right of Canada (Transport Canada) | Government | Building owner | Dunnville, Ontario | 0.0310 ha |
| His Majesty the King in right of Ontario (Ministry of Energy, Northern Development and Mines) | Government | Building owner | Goderich, Ontario | approximately 13,195 acres |
| His Majesty the King in right of Ontario (Ministry of Energy, Northern Development and Mines) | Government | Landowner | Goderich, Ontario | approximately 13,195 acres of salt under Lake Huron |
| His Majesty the King in right of the Province of British Columbia | Government | Building owner | Whistler, British Columbia | 3,649.43 ha |
| His Majesty the King in right of the Province of British Columbia | Government | Building owner | Williams Lake, British Columbia | 262,995.9 ha of licence; 80.7 ha of Schedule A |
| Historic Reed House Associates Property Owner LLC | Private company | Building owner | Chattanooga, Tennessee | — |
| HL American Investments LLC | Private company | Landowner | Oklahoma City, Oklahoma | 26 accounts, about 970 acres, $350.3M market value |
| HM Grant Street LLC | Private company | Commercial landlord | Concord, California | $118,512,445 (rank 6; two parcels) |
| HN Homes Limited Partnership | Private company | Homebuilder | Ottawa, Ontario | 960 |
| Ho Chi Minh City (State land; the City People's Committee auctions the land-use right) | Government | Building owner | Ho Chi Minh City (Saigon), Vietnam | 10,059.7 m² (about 1 ha) |
| Ho Chi Minh City People's Committee (Ủy ban nhân dân TP.HCM) — State land administered by the City | Government | Landowner | Ho Chi Minh City (Saigon), Vietnam | VND 616,879.5bn planned land revenue 2026–2030; 9 Thủ Thiêm auction sites (VND 31,054bn expected); 304 sites billed for land-use fees |
| Hoang Anh Gia Lai (HAGL, HOSE: HAG) | Public company | Commercial landlord | Yangon, Myanmar | Myanmar Centre, US$440M mixed-use incl. Myanmar Plaza (~100 stores) |
| Hoang Anh Gia Lai (HAGL), Vietnam | Public company | Building owner | Yangon, Myanmar | 5 floors, ~100 stores; part of a US$440M mixed-use Myanmar Centre |
| Hobby Lobby Stores Inc | Private company | Landowner | Oklahoma City, Oklahoma | 10 accounts, about 395 acres, $335.7M market value |
| Hoffman Family LLC | Family / private | Building owner | Alexandria, Virginia | — |
| Hoffman Family LLC | Family / private | Landowner | Alexandria, Virginia | 8 parcels (with the Hoffman Towers LLCs), $83.5M |
| Hoffman-Madison Waterfront ('Wharf' leasehold entities) | Developer | Commercial landlord | Washington, District of Columbia | 291 lots, $1.58B |
| Hogan Building Co No 1 LLC | Private company | Homebuilder | Corpus Christi, Texas | 154 accounts |
| HoldCo Bubny s.r.o. | Private equity | Building owner | Prague, Czech Republic | more than 250,000 m² (Penta Real Estate) |
| HoldCo Bubny s.r.o. | Private equity | Landowner | Prague, Czech Republic | 'key land plots' in Bubny–Zátory (>250,000 m² area) |
| Holding Al Omrane — Al Omrane Rabat-Salé-Kénitra; 11% of Société Rabat Région Aménagements | Government | Landowner | Rabat, Morocco | Regional revenue MAD 1,907.7M (2025) |
| Holding Al Omrane (State-owned) | Government | Homebuilder | Rabat, Morocco | Rabat–Salé–Kénitra regional revenue MAD 1,907.7M in 2025 (+26%); national 22,893 units started, 21,546 delivered |
| Holi Corp | Private company | Building owner | Pensacola, Florida | 178,909 sq ft building area, 3.88 acres, 210 units (roll) |
| Holland Homes LLC | Private company | Homebuilder | Montgomery, Alabama | 16 parcels |
| Holly Hills, LLC | Private company | Homebuilder | Williamsburg, Virginia | 24 lots (2021); 1 parcel (2024) |
| Hollywood Community Redevelopment Agency | Government | Landowner | Hollywood, Florida | 0 parcels in its own name |
| Hollywood FL Owner LLC | Private company | Building owner | Hollywood, Florida | 709,504 sq ft building area (roll); 1,000 rooms |
| Hollywood FL Owner LLC (Diplomat Beach Resort) | Private company | Commercial landlord | Hollywood, Florida | 1 resort, 1,000 rooms, $452.7M (roll) |
| Hollywood Housing Authority | Government | Landowner | Hollywood, Florida | 4 parcels, 7.6 acres, 269 units, $22.0M |
| Holt Holdings OR LLC | Private company | Homebuilder | Vancouver, Washington | 39 lots |
| Holy Cross Hospital, Inc. | Institution | Building owner | Fort Lauderdale, Florida | 1,080,487 sq ft building area (roll) |
| Holy See — Amministrazione del Patrimonio della Sede Apostolica (APSA) | Institution | Landowner | Rome, Italy | 4,281 property units in Italy (2025); c. 1,200 abroad |
| Holy See — APSA | Institution | Commercial landlord | Rome, Italy | 395 commercial units owned in Italy (2024) |
| Holy See — APSA | Institution | Homebuilder | Rome, Italy | 1,367 residential units owned in Italy (2024) |
| Holy See (Santa Sede) | Institution | Building owner | Rome, Italy | — |
| Holy Synod of the Bulgarian Orthodox Church | Institution | Landowner | Sofia, Bulgaria | Alexander Nevsky Cathedral (transferred by the State, 1 Oct 2014) |
| Holy Synod of the Bulgarian Orthodox Church (Светия синод на БПЦ) | Institution | Building owner | Sofia, Bulgaria | — |
| Home Depot U.S.A., Inc. (The Home Depot, Inc.) | Public company | Building owner | Clinton, Mississippi | 107,193 sq ft base area; 4.88 acres |
| Home Forward (Housing Authority of Portland) | Government | Landowner | Portland, Oregon | 199 lots, 118 acres |
| Home HeadQuarters, Inc. | Institution | Homebuilder | Syracuse, New York | 16 parcels, 20 units since 2015 |
| Home Invest Belgium SA (residential REIT) | REIT | Commercial landlord | Brussels, Belgium | EUR 983 million portfolio at 30 June 2026; 45 buildings, more than 2,500 residential units |
| HomeFed (Jefferies Financial Group) | Developer | Homebuilder | Chula Vista, California | ~4,450 acres in Otay Ranch (2018); ~13,050 units approved |
| HomeFed (Jefferies Financial Group) | Developer | Commercial landlord | Escondido, California | 519 apartments ($167.5M, Dec 2021) |
| HomeFed (Jefferies Financial Group), with the California Municipal Finance Authority and City of Escondido | Developer | Building owner | Escondido, California | 519 apartments |
| HomeFed (now a Jefferies Financial Group subsidiary) | Developer | Landowner | Chula Vista, California | ~4,450 acres in Otay Ranch (31 Dec 2018) |
| Homefront Builders Inc | Private company | Homebuilder | Norfolk, Virginia | 22 homes |
| Homeland Construction Ltd. | Private company | Homebuilder | Nelson, British Columbia | Licence 40688, in good standing |
| Homeowners' and community associations | Private company | Landowner | Leesburg-Ashburn, Virginia | 679 parcels, 1,547.7 ac, $288.0M |
| Homeowners' associations (combined) | Private company | Landowner | Cary, North Carolina | about 1,760 parcels, about 2,800 acres, $15.6M |
| Homes 4 Families | Private company | Homebuilder | Palmdale, California | 161 lots under construction |
| Homes Built for America | Private company | Homebuilder | Hayward, California | 55 units (Fusion, 2024) |
| Homes By DeSantis | Family / private | Homebuilder | Hamilton, Ontario | 1,127 |
| Homes by Dream (Dream Unlimited Corp.) | Public company | Homebuilder | High River, Alberta | Montrose phases 5 and 6, plus single-detached permits at 332, 348 and 412 Montrose Crescent SE |
| Homes by WestBay | Private company | Homebuilder | Tampa, Florida | 32 / 150 parcels |
| Homes for Missoula LLC | Private company | Homebuilder | Missoula, Montana | 20 rows ($3.8M) |
| Homes of Hope, Inc. | Private company | Homebuilder | Greenville, South Carolina | 142 / 99 |
| Homestead Asset Holdings LLC | Private company | Homebuilder | Springfield, Missouri | 94 parcels in Springfield, about 20 acres, $8.75M |
| Homewood Corporation | Private company | Homebuilder | Columbus, Ohio | 147 parcels (80 in Columbus) |
| HON HQ Title Holder LLC | Private equity | Building owner | Charlotte, North Carolina | 373,921 sq ft (REBusiness) |
| Hong Kong Housing Authority | Government | Homebuilder | Hong Kong | 23,086 flats, 2024/25 (8,960 public rental + 14,126 subsidised sale) |
| Hongkong Land Holdings Limited | Public company | Commercial landlord | Hong Kong | 4.5M sq ft Central Portfolio; 4.0M sq ft office NLA valued US$18,437m |
| Hongkong Land Holdings Limited (SGX: H78; Jardine Matheson group) | Public company | Building owner | Hong Kong | 134,000 sq m lettable (One 49,000; Two 47,000; Three 30,000; podium retail 4,000; The Forum 4,000) |
| Hoover Road Properties LLC | Private company | Homebuilder | Warren, Michigan | 8 condominium units, built 2020 or later |
| Hopewell Residential | Private company | Homebuilder | High River, Alberta | permits at 126 Montane Link SE and 418, 420, 421 Montrose Green/Crescent SE |
| HOSP GRESC PNT LLC | Private company | Building owner | Greenville, South Carolina | — |
| Hospital Comunitario Buen Samaritano, Inc. | Institution | Commercial landlord | Aguadilla, Puerto Rico | $599,597 rental property income (2024) |
| Host Hotels & Resorts | REIT | Commercial landlord | Miami Beach, Florida | 1 hotel, 433 rooms; Schedule III cost $658M |
| Host Hotels & Resorts | REIT | Commercial landlord | Minneapolis, Minnesota | 585 rooms (Minneapolis Marriott City Center) |
| Host Hotels & Resorts | REIT | Commercial landlord | New Orleans, Louisiana | 1 hotel, 1,333 rooms |
| Host Hotels & Resorts | REIT | Commercial landlord | San Antonio, Texas | 2 hotels, 1,512 rooms |
| Host Hotels & Resorts | REIT | Building owner | San Diego, California | 1,628 rooms |
| Host Hotels & Resorts | REIT | Commercial landlord | San Diego, California | 2,994 rooms in two bayfront hotels |
| Host Hotels & Resorts (roll: SB Hotel Owner LP) | REIT | Building owner | Miami Beach, Florida | 409,560 sq ft building area; 309 units on the hotel parcel (roll) |
| Hotel Blackhawk LLC | Developer | Building owner | Davenport, Iowa | — |
| Hotel companies at 32 Avenida Menendez (San Marco Hotel Inc, Sea Wall Motor Lodge Inc, Ponce Hotel Inc, Kasam Hospitality Inc, Avak Hotels Group Two Inc and others) | Private company | Commercial landlord | St. Augustine, Florida | 18 parcels, 353,482 sq ft, $81.6M |
| Hoteles Argentinos S.A.U. (100% IRSA Inversiones y Representaciones S.A.) | Public company | Building owner | Buenos Aires, Argentina | 193 rooms + 7 suites |
| Housing & Development Board | Government | Homebuilder | Singapore | 24,220 new-flat bookings, FY2024 |
| Housing associations (all, London) | Institution | Homebuilder | London, United Kingdom | 3,340 completions (2025-26) |
| Housing authorities | Government | Landowner | McAllen, Texas | Hidalgo County Housing Authority: 1 account, 46.8 acres; Housing Authority of the City of McAllen: 6 accounts, about 29 acres |
| Housing authorities and their non-profits | Government | Landowner | Brownsville, Texas | 216 accounts, about 230 acres |
| Housing authorities of Richland and Kennewick | Government | Landowner | Pasco-Richland-Kennewick, WA | 16 parcels, 11 acres, $19.6M |
| Housing Authorities of the City and County of Sacramento (managed by SHRA) | Government | Landowner | Sacramento, California | over 3,000 affordable housing units |
| Housing Authority | Government | Homebuilder | Valletta, Malta | 6,200+ units owned and administered; 19 units delivered in 2025 |
| Housing Authority (Awtorità tad-Djar) | Government | Landowner | Valletta, Malta | 6,200+ residential units as owner and administrator (2025) |
| Housing Authority & Community Services Agency of Lane County / Homes for Good | Government | Landowner | Eugene, Oregon | about 11 lots, about 10.9 acres under names that say so |
| Housing Authority of Baltimore City | Government | Landowner | Baltimore, Maryland | 1,353 parcels, $450.3M, 358 acres |
| Housing Authority of Columbus, Georgia | Government | Landowner | Columbus, Georgia | 242 public-housing units (1 development) |
| Housing Authority of East Baton Rouge Parish | Government | Landowner | Baton Rouge, Louisiana | 172 parcels, about 260 acres |
| Housing Authority of Kansas City, Missouri | Government | Landowner | Kansas City, Missouri | 226 parcels, about 149 acres, $102.1M |
| Housing Authority of New Orleans (HANO) | Government | Landowner | New Orleans, Louisiana | 1,095 bills, about 400 acres |
| Housing Authority of Paducah | Government | Landowner | Paducah, Kentucky | 23 parcels, 94.0 acres |
| Housing Authority of Savannah | Government | Landowner | Savannah, Georgia | 230 parcels, 265.6 acres, $187.4M |
| Housing Authority of the Birmingham District | Government | Landowner | Birmingham, Alabama | 212 parcels, about 408 acres, $253M appraised |
| Housing Authority of the City of Boulder (Boulder Housing Partners) and its partnerships | Government | Landowner | Boulder, Colorado | 124 accounts, about 81 acres, $421M |
| Housing Authority of the City of Boulder partnerships (30Pearl, Hawthorn Court, Mount Calvary LLLPs) | Government | Homebuilder | Boulder, Colorado | 236 units in three buildings (2023–2025) |
| Housing Authority of the City of Bridgeport | Government | Landowner | Bridgeport, Connecticut | 343 parcels, 134.5 acres, $387.6M appraised |
| Housing Authority of the City of Columbia (Columbia Housing) | Government | Landowner | Columbia, South Carolina | 94 parcels, $17.3M market value in the city (127 county-wide) |
| Housing Authority of the City of Daytona Beach | Government | Landowner | Daytona Beach, Florida | 123 parcels, 112.9 acres, $39.8M, 438 units (roll) |
| Housing Authority of the City of Durham | Government | Landowner | Durham, North Carolina | 191 parcels, about 221 acres, $178.8M |
| Housing Authority of the City of El Paso | Government | Building owner | El Paso, Texas | — |
| Housing Authority of the City of Elizabeth | Government | Landowner | Elizabeth, New Jersey | 29 parcels, $340.3M |
| Housing Authority of the City of Fort Lauderdale | Government | Landowner | Fort Lauderdale, Florida | 105 parcels, 79 acres, 1,623 units, $163.8M |
| Housing Authority of the City of Fort Lauderdale | Government | Commercial landlord | Fort Lauderdale, Florida | 1,623 units |
| Housing Authority of the City of Fort Wayne | Government | Landowner | Fort Wayne, Indiana | 74 parcels, about 48 acres, $35.0M |
| Housing Authority of the City of Greensboro | Government | Landowner | Greensboro, North Carolina | 124 parcels, about 272 acres |
| Housing Authority of the City of Greenville | Government | Landowner | Greenville, South Carolina | 46 parcels, 88.8 acres, $74.9M |
| Housing Authority of the City of Hagerstown | Government | Landowner | Hagerstown, Maryland | 32 accounts, 63 acres, 1,203 dwelling units, $49.8M |
| Housing Authority of the City of Huntsville | Government | Landowner | Huntsville, Alabama | 87 parcels |
| Housing Authority of the City of Killeen | Government | Landowner | Killeen, Texas | 4 accounts, 25.7 acres, $12.0M |
| Housing Authority of the City of Lafayette | Government | Landowner | Lafayette, Louisiana | 8 parcels, 71.2 acres, $1.27M assessed |
| Housing Authority of the City of Lake Charles | Government | Landowner | Lake Charles, Louisiana | 277 parcels, 40 assessments, 139 acres |
| Housing Authority of the City of Los Angeles (HACLA) | Government | Landowner | Los Angeles, California | 530 parcels, about 1,020 acres |
| Housing Authority of the City of Miami Beach | Government | Landowner | Miami Beach, Florida | 17 parcels, 6.2 acres, $63.4M |
| Housing Authority of the City of Michigan City | Government | Landowner | Michigan City, Indiana | 112 parcels, 10.2 acres |
| Housing Authority of the City of Milwaukee | Government | Landowner | Milwaukee, Wisconsin | 467 parcels, $87.3M |
| Housing Authority of the City of Montgomery | Government | Landowner | Montgomery, Alabama | 46 parcels, 268 acres, $13.0M |
| Housing Authority of the City of Napa | Government | Landowner | Napa, California | Seminary Street office building; Laurel Manor senior housing complex |
| Housing Authority of the City of Newark | Government | Building owner | Newark, New Jersey | — |
| Housing Authority of the City of Newark | Government | Landowner | Newark, New Jersey | 267 parcels, $1.00B |
| Housing Authority of the City of North Charleston | Government | Landowner | North Charleston, South Carolina | 41 parcels, 38.6 acres |
| Housing Authority of the City of Orlando | Government | Landowner | Orlando, Florida | 139 parcels, 151 acres |
| Housing Authority of the City of Pittsburgh | Government | Landowner | Pittsburgh, Pennsylvania | 2,200+ public housing units managed; 600+ mixed-finance units overseen |
| Housing Authority of the City of Providence | Government | Landowner | Providence, Rhode Island | 139 parcels, $281.0M |
| Housing Authority of the City of Salem | Government | Landowner | Salem, Oregon | 33 records named as buyer (5.3 acres) |
| Housing Authority of the City of Santa Barbara | Government | Landowner | Santa Barbara, California | — |
| Housing Authority of the City of Santa Barbara | Government | Homebuilder | Santa Barbara, California | 96 units in 2025 (400 W Carrillo 63; 3055 De La Vina 33) |
| Housing Authority of the City of Shreveport | Government | Landowner | Shreveport, Louisiana | 41 parcels, about 49 acres, $1.8M assessed |
| Housing Authority of the City of Springfield | Government | Landowner | Springfield, Missouri | 34 parcels, about 42 acres |
| Housing Authority of the City of Tampa | Government | Landowner | Tampa, Florida | 77 parcels, 144 acres |
| Housing Authority of the City of Tulsa | Government | Landowner | Tulsa, Oklahoma | 131 accounts, about 215 acres, $170.7M market value |
| Housing Authority of the City of Vancouver | Government | Landowner | Vancouver, Washington | 48 taxlots, 91.5 acres, $409.8M |
| Housing Authority of the City of Winston-Salem | Government | Landowner | Winston-Salem, North Carolina | 120 parcels, about 119 acres |
| Housing co-operatives (andelsboligforeninger) | Private company | Landowner | Copenhagen, Denmark | 97,277 dwellings (27.4%), 2026 |
| Housing cooperatives (Wohnbaugenossenschaften) — e.g. Allgemeine Baugenossenschaft Zürich (ABZ), Bau- und Wohngenossenschaft KraftWerk1, Genossenschaft WOGENO Zürich, Baugenossenschaft mehr als wohnen | Institution | Landowner | Zürich, Switzerland | ~41,000 flats at cost rent, ~5,500 of them on City ground-lease land |
| Housing cooperatives and private firms (new under Ley 187) | Private company | Homebuilder | Havana, Cuba | None yet — regime in force from 21 Oct 2026 |
| Housing corporations — new build | Institution | Homebuilder | Amsterdam, Netherlands | c. 2,900 completed in 2025; 2,114 in 2024 |
| Housing corporations (woningcorporaties) | Institution | Homebuilder | Amsterdam, Netherlands | owns 191,010 (+6,300) (2025, change since 2021) |
| Housing development fund companies (Creekside Landing, Salina Crossing, Butternut Crossing) | Institution | Homebuilder | Syracuse, New York | 16, 7 and 6 parcels; 32, 34 and 43 units |
| Houston Independent School District | Government | Landowner | Houston, Texas | 606 accounts, 3,365 acres |
| Houston Pennzoil Place LP | Private company | Building owner | Houston, Texas | 1,657,484 sq ft building area (HCAD) |
| Houston Police Officers' Pension System | Pension fund | Landowner | Houston, Texas | 2,247,619 sq ft |
| Hovde West Johnson LLC | Private company | Building owner | Madison, Wisconsin | — |
| Hovnanian (K. Hovnanian Great Western Homes) | Public company | Homebuilder | Chandler, Arizona | 72 homes |
| Hovnanian Enterprises | Public company | Homebuilder | Glendale, Arizona | 276 homes |
| Hovnanian Enterprises (K. Hovnanian Homes) | Public company | Homebuilder | Bakersfield, California | 2,824 homes delivered, West segment FY2025 |
| Howard Hughes Company LLC (Howard Hughes Holdings) | Public company | Landowner | Las Vegas, Nevada | 668 parcels, about 3,660 acres, $1.41B taxable |
| Howard Hughes Holdings (Summerlin master developer) | Public company | Homebuilder | Las Vegas, Nevada | 668 parcels, about 3,660 acres |
| Howard Hughes Holdings (Victoria Ward Ltd, Block Ward Village LLCs) | Public company | Commercial landlord | Honolulu, Hawaii | 836,631 sq ft Ward Village retail (10-K); 866 roll records, $327.0M |
| Howard Hughes Holdings (Ward Village developer) | Public company | Homebuilder | Honolulu, Hawaii | 690 units closed in 2025 (Ulana Ward Village) |
| Howard Hughes Medical Institute (Janelia Research Campus) | Institution | Landowner | Leesburg-Ashburn, Virginia | 2 parcels, 254.2 ac, $78.6M |
| Howard University | Institution | Landowner | Washington, District of Columbia | 137 lots, $2.68B, 176.1 acres |
| HOWOGE Wohnungsbaugesellschaft mbH (Berlin, state-owned) | Government | Homebuilder | Berlin and Frankfurt am Main, Germany | 83,300 (30 Jun 2026) |
| HP3 LLC | Private company | Building owner | Grand Rapids, Michigan | — |
| HP3 LLC | Private company | Commercial landlord | Grand Rapids, Michigan | $31,575,694 |
| HPIV Shreveport Sub I, LLC | Private company | Commercial landlord | Shreveport, Louisiana | 9 parcels, $3.02M assessed |
| HPT IHG-2 Properties Trust (Service Properties Trust) | REIT | Building owner | Hilton Head Island, South Carolina | 302,691 sq ft (roll) |
| HPT New Orleans OSS LLC | Private company | Building owner | New Orleans, Louisiana | 1,240,539 sq ft, 51 storeys, plus a 10-level garage, on about 1.99 acres (2015 prospectus) |
| HQ entities (HQ Park LLC, HQ Developed Lots LLC, HQ Home LLC, Hunter Quinn Homes LLC) | Private company | Homebuilder | North Charleston, South Carolina | 83 parcels |
| HQC USA LLC | Private company | Homebuilder | Tacoma, Washington | 166 units |
| HS APT Land LC | Private company | Commercial landlord | Williamsburg, Virginia | 3 parcels, 367 units, $112.2M |
| HSRE Oakmont Concord LLC | Private company | Commercial landlord | Concord, California | $54,521,682 (one parcel, former redevelopment area) |
| Hub at 202 Owner LLC | Private company | Commercial landlord | Mesa, Arizona | 10 parcels, $156.4M |
| Hubbard Realty of Winston-Salem Inc | Private company | Landowner | Winston-Salem, North Carolina | 82 parcels, about 346 acres; $19.0M |
| Hubbell Homes of Omaha LLC | Private company | Homebuilder | Omaha, Nebraska | 70 parcels (16 homes built 2025 or later) |
| Hubble Homes | Private company | Homebuilder | Boise, Idaho | 238 (7.3%) |
| Hudbay Minerals Inc. | Public company | Building owner | Princeton, British Columbia | — |
| Hudbay Minerals Inc. | Public company | Landowner | Princeton, British Columbia | 6,354 ha (63.5 km²) of claims, leases and 12 fee simple properties |
| Hudson Pacific Properties | REIT | Commercial landlord | Los Angeles, California | 13.9M sq ft office + 1.7M sq ft studio |
| Hudson Pacific Properties | REIT | Commercial landlord | Palo Alto, California | 981,920 sq ft in 5 office properties (sum of the 10-K rows) |
| Hudson Pacific Properties | REIT | Building owner | San Francisco, California | 266,402 sq ft |
| Hudson Pacific Properties | REIT | Commercial landlord | San Francisco, California | 2,008,564 sq ft, 4 assets |
| Hudson Pacific Properties | REIT | Commercial landlord | San Jose, California | 2,666,985 sq ft office (5 properties, North San Jose) |
| Hudson Pacific Properties | REIT | Commercial landlord | Seattle, Washington | 2,186,798 sq ft in 9 in-service properties |
| Hudson Pacific Properties | REIT | Building owner | Vancouver, British Columbia | 1,528,789 sq ft |
| Hudson Pacific Properties | REIT | Commercial landlord | Vancouver, British Columbia | 1,528,789 sq ft (Bentall Centre, 20% JV interest) |
| Hudye Group LP | Private company | Homebuilder | Minot, North Dakota | 96 parcels / 92.4 ac |
| Hufvudstaden AB | Public company | Building owner | Stockholm, Sweden | — |
| Hufvudstaden AB | Public company | Commercial landlord | Stockholm, Sweden | 270,000 m2 in Stockholm CBD; 401,400 m2 total; SEK 48.7bn (30 Jun 2026) |
| Hughes Helicopters Inc, McDonnell Douglas Helicopter Company and The Boeing Company | Public company | Building owner | Mesa, Arizona | 1,217,476 sq ft of improvement components on the main parcel, up to 3 storeys, built 1986–2021 (Commercial Master); 349 acres over ten parcels |
| Hull Property Group (Fort Wayne IND Mall LLC) | Private company | Commercial landlord | Fort Wayne, Indiana | 7 parcels, 21.1 acres, $54.5M |
| Hultquist Homes, Inc. | Private company | Homebuilder | Anchorage, Alaska | 107 parcels (89 vacant residential lots) |
| Humana Inc. | Public company | Building owner | Louisville, Kentucky | — |
| Humility Homes & Services Inc | Institution | Homebuilder | Davenport, Iowa | 37 parcels |
| Hummel Construction LLC | Private company | Homebuilder | New Orleans, Louisiana | 148 parcels, about 84 acres |
| Hungarian State | Government | Building owner | Budapest, Hungary | — |
| Hungarian State — Magyar Nemzeti Vagyonkezelő Zrt. (MNV, National Asset Manager) | Government | Landowner | Budapest, Hungary | c. 277,000 property items nationwide (256,000+ held by managing bodies); c. HUF 16,000 billion of State assets; c. 230 State companies |
| Hungarian State — managed by Várkapitányság Nonprofit Zrt. | Government | Building owner | Budapest, Hungary | — |
| Hungarian State (Nyugati reception building; operated by MÁV); Rákosrendező's surplus land sold by MNV Zrt. in 2025 | Government | Building owner | Budapest, Hungary | — |
| Hungarian State (the airport); concession company Budapest Airport Zrt. held 80% by Corvinus Zrt. and 20% by VINCI Airports | Government | Building owner | Budapest, Hungary | — |
| Hunt entities | Developer | Landowner | El Paso, Texas | about 1,130 acres |
| Hunt Homes Inc. | Private company | Homebuilder | Woodstock, Ontario | 136 |
| Huntington Center Owner LLC | Private company | Building owner | Columbus, Ohio | 907,010 sq ft (2016 CMBS term sheet) |
| Huntington Gateway Industrial LLC | Private company | Landowner | Huntington Beach, California | $309,320,000 taxable assessed value (rank 3, 0.63%) |
| Huntington Ingalls Incorporated | Public company | Building owner | Newport News, Virginia | 444.26 acres on the main parcel; about 550 acres owned in Newport News (HII 10-K) |
| Huntington Ingalls Incorporated | Public company | Landowner | Newport News, Virginia | 34 parcels, $1.41B; about 602 acres |
| Huntsville City Board of Education | Government | Landowner | Huntsville, Alabama | 63 parcels |
| Huntsville Utilities (City of Huntsville d/b/a) | Government | Landowner | Huntsville, Alabama | 31 parcels |
| Huntsville-Madison County Airport Authority | Government | Building owner | Huntsville, Alabama | 655 acres (main parcel) |
| Huntsville-Madison County Airport Authority | Government | Landowner | Huntsville, Alabama | 42 parcels |
| Huron Creek Holdings Corp. | Private company | Homebuilder | Kitchener, Ontario | 361 |
| Huron Health System | Institution | Building owner | Goderich, Ontario | — |
| HUSPRF Newark LP (Hines entities named in the deed index) | Private company | Commercial landlord | Newark, New Jersey | $46.3M, 5 industrial parcels billed to 845 Texas Ave, Houston |
| Hutchies (Hutchinson Builders) | Not established | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 1,907 |
| Hutchies (Hutchinson Builders) | Not established | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 1,907 |
| Hyatt Hotels Corporation | Public company | Building owner | Long Beach, California | — |
| Hyatt Hotels Corporation | Public company | Commercial landlord | Long Beach, California | 669 hotel rooms, 2 hotels |
| Hybreed Contracting Ltd. | Private company | Homebuilder | Castlegar, British Columbia | Licence 41100, in good standing |
| Hyde Construction Limited | Family / private | Homebuilder | Stratford, Ontario | 111 |
| Hypertherm Inc. | Private company | Commercial landlord | Hanover, New Hampshire | $335,671 |
| Hyprop Investments Limited | REIT | Building owner | Johannesburg, South Africa | 91,096 m² GLA (FY2025) |
| Hyprop Investments Limited | REIT | Commercial landlord | Johannesburg, South Africa | 9 SA retail centres (5 in Gauteng); Johannesburg: Rosebank Precinct 91,096 m², Hyde Park Corner, Clearwater, The Glen (75.16%) |
| Hyprop Investments Limited | REIT | Building owner | Sofia, Bulgaria | 61,611 m² retail GLA |
| Hyprop Investments Limited | REIT | Commercial landlord | Sofia, Bulgaria | 61,611 m² retail GLA (The Mall) |
| Hyprop Investments Limited (50% undivided share sold to a Millennium Equity Partners subsidiary, subject to conditions) | REIT | Building owner | Johannesburg, South Africa | — |
| Hyprop Investments Ltd | REIT | Commercial landlord | Zagreb, Croatia | 89,539 m² retail GLA in two Zagreb malls (City Center one East 47,260 m²; West 42,279 m²), 100% |
| Hyprop Investments Ltd (JSE-listed South African REIT) | REIT | Building owner | Zagreb, Croatia | 47,260 m² retail GLA (East) + 42,279 m² (West) |
| Hyundai Engineering & Construction (현대건설, 'Hillstate'/'THE H') | Public company | Homebuilder | Seoul, South Korea | ₩6.987 trillion (6조 9,870억원) |
| Hyundai Motor Company (현대자동차(주)) and two other group companies | Public company | Building owner | Seoul, South Korea | 74,148 m² site |
| Hyundai Motor Manufacturing Alabama, LLC | Public company | Building owner | Montgomery, Alabama | 310 acres (main parcel) |
| Hyundai Motor Manufacturing Alabama, LLC (and Hyundai group suppliers) | Public company | Landowner | Montgomery, Alabama | 9 parcels, 1,744 acres, $504.4M |
| HŽ Infrastruktura d.o.o. (Croatian rail-infrastructure manager; sole member the Republic of Croatia) | Government | Landowner | Zagreb, Croatia | Land at net book value EUR 265.1 million (31 Dec 2025, national); property income EUR 5.457 million in 2025 |
| I-195 Redevelopment District | Government | Landowner | Providence, Rhode Island | 17 parcels, $41.4M |
| iA Financial Group (portfolio managed by Canderel) | Public company | Commercial landlord | Montreal, Quebec | 4.5M sq ft across 16 properties |
| Iacobelli Construction Limited | Private company | Homebuilder | Sarnia, Ontario | 123 |
| IBC Inc and entities mailing to 300 Phillips Ave, Toledo | Private company | Commercial landlord | Toledo, Ohio | 186 parcels, $40.8M |
| ICF Habitat La Sablière (SNCF group) | Institution | Homebuilder | Paris, France | 968 |
| Icon Developments Ltd. | Developer | Homebuilder | Riverview, New Brunswick | 375 units proposed |
| ICON Reno Property Owner Pool 3 Nevada LLC and Pool 6 West/Southwest LLC | Private company | Commercial landlord | Reno-Sparks, Nevada | 23 parcels, about 234 acres, $255.3M taxable |
| Idaho Power Company (IDACORP) | Public company | Landowner | Boise, Idaho | 305,741 sq ft owned headquarters campus; 1,218,813 sq ft other owned buildings (ID and OR) |
| Ideal Holdings ONC LLC | Private company | Building owner | Newark, New Jersey | — |
| Ideal Homes (Ideal Homes of Norman LP; IH Development LLC) | Private company | Homebuilder | Oklahoma City, Oklahoma | 35 parcels as Ideal Homes of Norman LP; 75 vacant lots as IH Development LLC |
| IDI Stockton Logistics III LLC | Private company | Landowner | Stockton, California | $143.1M assessed, rank 4 (FY2024) |
| IFC Development consortium: Henderson Land Development Company Limited (40.77%), Sun Hung Kai Properties Limited and The Hong Kong and China Gas Company Limited | Developer | Building owner | Hong Kong | nearly 3M sq ft office across One & Two ifc in a 4.47M sq ft complex (ifc.com.hk); Henderson's 40.77% share of Two ifc is 659,331 sq ft GFA |
| IFM Investors (formerly ISPT, the industry-super property trust) | Pension fund | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | A$8.4bn office portfolio across Australia, as at 30 June 2026 |
| IGB Real Estate Investment Trust (IGB REIT) | REIT | Building owner | Kuala Lumpur, Malaysia | 1,798,148 sq ft NLA; 6,107,052 sq ft GFA; master title land 1,060,783 sq ft |
| IGB Real Estate Investment Trust (IGB REIT) | REIT | Commercial landlord | Kuala Lumpur, Malaysia | Total property value RM8.38B (31 Dec 2025); KL malls 2.64M sq ft NLA (Mid Valley Megamall 1,798,148 + The Gardens Mall 839,118) |
| Iguatemi S.A. | Public company | Building owner | São Paulo, Brazil | 49,792 m² GLA |
| Iguatemi S.A. | Public company | Commercial landlord | São Paulo, Brazil | 181,635 m² GLA across 5 São Paulo malls (total area, not Iguatemi share) |
| IGV Housing Ltd | Private company | Homebuilder | Port Alberni, British Columbia | the former San Group reman plant on Stamp Avenue, leased |
| Iida Group Holdings (飯田グループ: 一建設, アーネストワン, タクトホーム, 東栄住宅, パラダイスリゾート) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 1,111 (首都圏); 1,373 nationally, #12 |
| IIP MD 3 LLC (Innovative Industrial Properties) | REIT | Building owner | Hagerstown, Maryland | 36,000 sq ft (roll) |
| IKEA Development Urban Renewal L.P. | Private company | Building owner | Elizabeth, New Jersey | — |
| IKEA Properties Ltd | Public company | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $1,028,056 |
| IKEA Property, Inc. | Private company | Building owner | Schaumburg, Illinois | — |
| Ilitch Companies (entities mailed to 2211 Woodward Ave) | Private company | Commercial landlord | Detroit, Michigan | 224 parcels, $137.1M assessed |
| Illinois Central Railroad ('I C RR Co') and other railroads | Public company | Landowner | Jackson, Mississippi | 29 parcels, about 356 acres |
| Illinois Department of Transportation | Government | Landowner | Schaumburg, Illinois | 15 parcels |
| Illinois Indiana Development Company LLC | Developer | Homebuilder | Michigan City, Indiana | 9 parcels, $505,800 |
| Ilmarinen Mutual Pension Insurance Company | Pension fund | Landowner | Helsinki, Finland | about 100 commercial properties; real-estate assets c. €5.8 billion (end-2023) |
| Ilmarinen Mutual Pension Insurance Company | Pension fund | Commercial landlord | Helsinki, Finland | about 100 commercial properties; c. €5.8 billion real estate (end-2023) |
| IMKAN Properties | Private company | Homebuilder | Abu Dhabi, United Arab Emirates | 26+ projects, 30M+ m² of land, 5 countries |
| IMM | Private company | Homebuilder | San Salvador, El Salvador | Sentosa Residences 523: two towers (25 and 16 floors), 72 apartments, US$55 million |
| Immobel and Prefalux | Developer | Homebuilder | Luxembourg City, Luxembourg | 148 flats (135 affordable), Kiem Ouest Lot 4, 23,460 m2, delivery 2027 |
| Immochan | Private company | Commercial landlord | Luxembourg City, Luxembourg | JBBK building, Kirchberg, bought from Commerz Real for EUR 170M (2018) |
| Immorente Invest | REIT | Commercial landlord | Rabat, Morocco | One retail unit in Rabat: 244 m², rue du 16 Novembre, Agdal (acquired 2011–2012, MAD 9M investment excl. tax) |
| Impact Developer & Contractor S.A. (BVB: IMP) | Public company | Homebuilder | Bucharest, Romania | 2,200 villas and 3,600 apartments finished in 35 years; 970 units under construction (30 June 2026) |
| Imperial Oil Limited | Public company | Landowner | Medicine Hat, Alberta | Assignee of the Clear Horizon Carbon Sequestration Evaluation Agreement |
| Imperial Oil Limited | Public company | Building owner | Sarnia, Ontario | 124,000 barrels per day rated capacity at 31 December 2025 |
| Imperial Oil Limited | Public company | Landowner | Sarnia, Ontario | refinery plus adjacent chemical plant; no area stated |
| Imperial Oil Ltd. | Public company | Commercial landlord | Port Moody, British Columbia | $2,575,663 |
| Impression Homes LLC | Private company | Homebuilder | Mesquite, Texas | 40 accounts |
| Independence Realty Trust | REIT | Commercial landlord | Lexington, Kentucky | 3 properties, 886 units |
| Independence Realty Trust | REIT | Commercial landlord | Louisville, Kentucky | 3 properties, 794 units |
| Independent School District #709 (Duluth Public Schools) | Government | Landowner | Duluth, Minnesota | 156 parcels, 243.0 acres, $291.2M estimated |
| INDESOVI de Puerto Rico, Inc. (Instituto para el Desarrollo Socioeconómico y de Vivienda de Puerto Rico) | Institution | Homebuilder | Mayagüez, Puerto Rico | 8 apartments (Plaza Casals, 2016); 37 apartments proposed (2019) |
| Indian Bayou Properties / Indian Bayou West LLC (Indian Bayou golf course) | Private company | Landowner | Destin, Florida | golf parcel '435 AC more or less' (legal); $3.0M |
| Indian Prairie Community Unit School District 204 | Government | Landowner | Naperville, Illinois | 7 parcels, 67.8 acres (DuPage side only) |
| Indian Railways — Central Railway and Western Railway | Government | Landowner | Mumbai, Maharashtra, India | not published in any page we could open |
| Indian Railways (Ministry of Railways), Central Railway zone | Government | Building owner | Mumbai, Maharashtra, India | — |
| Indiana & Purdue Universities (Purdue University Fort Wayne) / Ivy Tech Community College | Government | Landowner | Fort Wayne, Indiana | 18 university parcels, about 380 acres, $82.0M; Ivy Tech 3 parcels, $27.8M |
| Indiana Michigan Power Company (AEP) incl. Indiana Franklin Realty Inc | Public company | Landowner | Fort Wayne, Indiana | 170 parcels, about 400 acres |
| Indiana Stadium and Convention Building Authority | Government | Building owner | Indianapolis, Indiana | — |
| Indiana University (Trustees) and IU Health | Institution | Landowner | Indianapolis, Indiana | 76 parcels, about 355 acres (University); 146 parcels, $436.2M (IU Health) |
| Indianapolis Airport Authority | Government | Landowner | Indianapolis, Indiana | 227 parcels, about 6,200 acres |
| Indianapolis Power & Light Co | Private company | Landowner | Indianapolis, Indiana | 193 parcels, about 1,030 acres, $71.9M |
| Indianapolis Public Schools (Board of School Commissioners; IPS Multi-School Building Corp) | Government | Landowner | Indianapolis, Indiana | 115 parcels, about 520 acres |
| Indigo Run Community Owners Association Inc | Private company | Landowner | Hilton Head Island, South Carolina | 50 parcels, 639.4 acres |
| Indotek Group | Private company | Commercial landlord | Budapest, Hungary | 2.4 million m² GLA; €2.5 billion AUM; 350+ properties (12 countries) |
| Industrial Development Authority of the City of Alexandria | Government | Building owner | Alexandria, Virginia | 10.4-acre parcel |
| Industrial Development Authority of the City of Alexandria | Government | Landowner | Alexandria, Virginia | 1 parcel, $112.0M, 10.4 acres |
| Industrial Development Board of Rutherford County | Government | Landowner | Murfreesboro, Tennessee | 9 parcels, 277.7 acres, $315.2M in the city; 18 parcels, 1,194.1 acres, $957.2M county-wide |
| Industrial Development Board of the City of Chattanooga (fee); BlueCross BlueShield of Tennessee, Inc. under a PILOT agreement | Government | Building owner | Chattanooga, Tennessee | 55.0 acres mapped (3 parcels) |
| Industrial Development Board of the City of Chattanooga (fee); Volkswagen Group of America, Inc. under a PILOT agreement | Government | Building owner | Chattanooga, Tennessee | 1,085.6 acres mapped (tax map 130-001.18) |
| Industrial Development Board of the City of Knoxville | Government | Landowner | Knoxville, Tennessee | 2,466 address points (Industrial Development Board names) |
| Industrial Development Board of the City of New Orleans | Government | Landowner | New Orleans, Louisiana | 394 bills, about 107 acres |
| Industrial Development Board of the County of Montgomery | Government | Landowner | Clarksville, Tennessee | 84 parcels, 4,378.4 acres, $2.24B appraised county-wide; 11 parcels, 132.3 acres, $73.0M inside the city |
| Industrial Development Board of the Parish of Caddo | Government | Building owner | Shreveport, Louisiana | 3,356,875 sq ft, 450 acres (IRG) |
| Industrial Development Board; Lafayette Economic Development Authority | Government | Landowner | Lafayette, Louisiana | 27 parcels, 98.8 acres (IDB); 10 parcels, 55.3 acres (LEDA) |
| Industrial Development Boards (City of Chattanooga and Hamilton County) | Government | Landowner | Chattanooga, Tennessee | 22 parcels, about 1,467 acres, $1.41B appraised |
| Industrial Development Boards (Parish of Caddo; City of Shreveport) | Government | Landowner | Shreveport, Louisiana | 25 parcels, about 1,356 acres, $12.2M assessed |
| Industrial holders, collectively | Private company | Landowner | Lethbridge, Alberta | 446 parcels, $1,548,915,000, 1,131 acres |
| Industrial Logistics Properties Trust | REIT | Commercial landlord | Augusta, Georgia | Sold its one Augusta property (30,184 sq ft) for $1.65M, Nov 2025 |
| Industrial Logistics Properties Trust | REIT | Commercial landlord | Daytona Beach, Florida | 1 warehouse, gross $41.1M (10-K) |
| Industrial organisations | Government | Landowner | Minsk, Belarus | 1.3 thousand ha |
| Industrial owners, unidentified | Private company | Commercial landlord | Langley, British Columbia | $5,327,213,800 of light-industry assessment in the Township and $598,111,100 in the City, on the 2026 roll |
| Industrial park LLCs on N Zenith Ave | Private company | Commercial landlord | Davenport, Iowa | MD8 Davenport Industrial LLC $32.5M; FFVI IA Davenport LLC $27.3M; BV Russell RFIP B3 Owner LLC $26.6M |
| Industrial Realty Group (Shreveport Business Park, LLC) | Private company | Commercial landlord | Shreveport, Louisiana | 3,356,875 sq ft on 450 acres |
| INEOS | Private company | Building owner | Naperville, Illinois | — |
| INEOS | Private company | Landowner | Naperville, Illinois | 4 parcels, 168.7 acres, $17.76M assessed |
| Infraestruturas de Portugal, S.A. | Government | Landowner | Lisbon, Portugal | 20,000 m² of surplus offices, shops, station space and land offered (national) |
| Ingevec S.A. (Inmobiliaria Ingevec) | Public company | Homebuilder | Santiago, Chile | 721 units deeded in 2025 (proportional), UF 2,120,338 |
| Ingham County (incl. Building Authority, Road Commission) | Government | Landowner | Lansing & East Lansing, Michigan | 18 parcels, 172 acres |
| Ingham County Land Bank (incl. Fast Track Authority) | Government | Landowner | Lansing & East Lansing, Michigan | 465 parcels, 105 acres |
| INGRA d.d. (through Lanište d.o.o.) | Public company | Commercial landlord | Zagreb, Croatia | Arena Zagreb, the city's main indoor arena; rent EUR 10.1 million a year (2026) |
| Inland Valley Development Agency | Government | Landowner | San Bernardino, California | 14,000-acre base reuse project area (a planning area, not a holding) |
| Inland Western Newport News Jefferson LLC (c/o RPAI US Management) | REIT | Commercial landlord | Newport News, Virginia | $57.3M; 41.97 acres; bought for $79,644,251 (Feb 2008) |
| Inmo CriteriaCaixa, S.A.U. (InmoCaixa), 100% of CriteriaCaixa (Fundación "la Caixa") | Institution | Building owner | Barcelona, Spain | 52,000 m² (CriteriaCaixa H1 2026 accounts) |
| Inmobiliaria Colonial | REIT | Commercial landlord | Madrid, Spain | EUR 2,831M, 767,985 sqm, 37 assets (Madrid, 31/12/2025) |
| Inmobiliaria Colonial SOCIMI | REIT | Commercial landlord | Barcelona, Spain | EUR 1,438M, 399,109 sqm, 23 assets (31/12/2025) |
| Inmobiliaria Colonial SOCIMI, S.A. | REIT | Building owner | Barcelona, Spain | 22,250 m² above grade; 553 parking spaces (Colonial) |
| InmoCaixa (Inmo CriteriaCaixa, S.A.U.) | Institution | Homebuilder | Barcelona, Spain | EUR 43M invested in new-build residential promotions, 1H26 |
| Inmueblesal (with ITAT) | Private company | Homebuilder | San Salvador, El Salvador | Kin Escalón: 15 floors, 127 apartments, US$35M+; portfolio US$200 million in 10 simultaneous projects |
| Innovation Partners Roc LLC | Private company | Building owner | Rochester, New York | — |
| Innovative Acquisitions LLC (Bedrock) | Developer | Building owner | Detroit, Michigan | — |
| Innovis Health LLC | Institution | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 384,461 sq ft (roll) |
| Inova (Alexandria Hospital; Inova Health Care Services) | Institution | Landowner | Alexandria, Virginia | 4 parcels, $287.0M, 35.0 acres |
| Inova Health Care Services | Institution | Building owner | Leesburg-Ashburn, Virginia | — |
| INREIT Properties LLLP | REIT | Commercial landlord | Minot, North Dakota | 8 parcels / 12.6 acres (county layer) |
| InRetail Real Estate Corp. (Intercorp group), on a derecho de superficie or usufruct | Public company | Building owner | Lima, Peru | — |
| InRetail Real Estate Corp. (Intercorp group), on its own land | Public company | Building owner | Lima, Peru | — |
| InRetail Real Estate Corp. (Real Plaza; InRetail Perú Corp. / Intercorp) | Public company | Commercial landlord | Lima, Peru | 23 shopping malls, 888k m² GLA; investment property S/ 5,341.7 million at 31 Dec 2025 |
| InRetail Real Estate Corp. (Real Plaza; Intercorp group) | Public company | Landowner | Lima, Peru | Land bank for development S/ 255.3 million fair value at 31 Dec 2025, including San Borja S/ 58.3m, Izaguirre S/ 42.9m, Carabayllo S/ 23.3m, Surco (property bought 2025) S/ 24.7m |
| Instituto Costarricense de Ferrocarriles (INCOFER) | Government | Building owner | San José, Costa Rica | — |
| Instituto Costarricense de Ferrocarriles (INCOFER) | Government | Landowner | San José, Costa Rica | Atlantic Railway Station (1908), Carmen |
| Instituto Costarricense del Deporte y la Recreación (ICODER) | Government | Landowner | San José, Costa Rica | Administers the 72-hectare Parque Metropolitano La Sabana |
| Instituto de Vivienda de la Ciudad (IVC) | Government | Landowner | Buenos Aires, Argentina | 678 new homes (Playón de Chacarita) and 612 (Rodrigo Bueno) under construction or built; >1,200 families got title in 2025 |
| Instituto de Vivienda de la Ciudad (IVC) | Government | Homebuilder | Buenos Aires, Argentina | 1,290 new homes in two settlement projects (678 + 612) |
| Instituto Nacional de Hipódromos (INH) | Government | Landowner | Caracas, Venezuela | La Rinconada racecourse — 12,500 seats; built for c. US$28M, opened 5 Jul 1959 |
| Instituto Nacional de Parques (INPARQUES) | Government | Landowner | Caracas, Venezuela | 85,192 ha administered (Waraira Repano National Park); 64 ha (Parque del Este) |
| Instituto Nacional de Vivienda y Urbanismo (INVU) | Government | Homebuilder | San José, Costa Rica | Public housing institute since 1954 (no unit count opened) |
| Instituto Peruano del Deporte (IPD) | Government | Building owner | Lima, Peru | — |
| Instituto Peruano del Deporte (IPD) | Government | Landowner | Lima, Peru | National Stadium, Cercado de Lima (partida 7032466, Registro de Predios de Lima) |
| Integral Communities | Private company | Homebuilder | Escondido, California | 510 units proposed on 13.8 acres (Palomar Heights) |
| Integrale and Ethias | Private company | Building owner | Luxembourg City, Luxembourg | 31,000 m2 |
| Integrale and Ethias | Private company | Commercial landlord | Luxembourg City, Luxembourg | 31,000 m2 (Deloitte building, Cloche d'Or), bought for EUR 225M in Q2 2018 |
| Integrity Home and Cottage Inc. | Private company | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 27 |
| İntek Konut İnşaat A.Ş. | Private company | Homebuilder | Istanbul, Turkey | 4,204 homes contracted on TOKİ Istanbul projects |
| Intel Corporation | Public company | Building owner | Chandler, Arizona | about 689 acres of land on the roll (30.0M sq ft) |
| Intel Corporation | Public company | Landowner | Chandler, Arizona | 6 parcels, 835 acres, $2.03B |
| Intendencia de Montevideo | Government | Building owner | Montevideo, Uruguay | 60,235 seats |
| Intendencia de Montevideo | Government | Landowner | Montevideo, Uruguay | Estadio Centenario (60,235 seats); Hotel Casino Carrasco (10,000 m²) |
| Interfor Corporation | Public company | Building owner | Castlegar, British Columbia | — |
| Interfor Corporation | Public company | Landowner | Castlegar, British Columbia | the Castlegar sawmill, 1,675 ha of active harvest authority within 25 km, and a 1.7 million m³ B.C. Interior AAC |
| Interfor Corporation | Public company | Landowner | Edgewood and Fauquier, British Columbia | 1,394.5 ha of active TFL 23 cutblocks, plus 488 ha under two forest licences |
| Interfor Corporation | Public company | Building owner | Grand Forks, British Columbia | — |
| Interfor Corporation | Public company | Landowner | Grand Forks, British Columbia | the sawmill at 570 68th Avenue, a short-line railroad, and 3,226 ha of active harvest authority within about 25 km |
| Interfor Corporation | Public company | Commercial landlord | Grand Forks, British Columbia | the sawmill site and the short-line railway |
| Interfor Corporation | Public company | Landowner | Nakusp, British Columbia | 389,360 ha of Crown tenure; 177 ha of freehold |
| Interfor Corporation | Public company | Landowner | Nelson, British Columbia | 1,524 ha across 15 active harvest authorities, including part of Tree Farm Licence 3 |
| Interfor Corporation | Public company | Landowner | New Denver, British Columbia | 542.5 ha of active forest-licence cutblocks near the village |
| Intergal-Bud (Інтергал-Буд) | Private company | Homebuilder | Kyiv, Ukraine | 4.9 million m² of completed projects (cumulative); 194,617 m² commissioned in 2025 |
| Interior Health | Institution | Landowner | Kelowna, British Columbia | Kelowna General Hospital, 2268 Pandosy Street |
| Interior Health Authority | Government | Landowner | Castlegar, British Columbia | two exempt parcels, $27,003 of tax foregone in 2025 |
| Interior Health Authority | Government | Building owner | Kamloops, British Columbia | — |
| Interior Health Authority | Government | Commercial landlord | Kamloops, British Columbia | a 75,040 sq m hospital site |
| Interior Health Authority | Government | Landowner | Kaslo, British Columbia | largest single permissive exemption, $10,957.42 at 673 A Avenue |
| Interior Health Authority | Government | Commercial landlord | Kaslo, British Columbia | 673 A Avenue, $10,957.42 of municipal tax exempted |
| Interior Health Authority | Government | Building owner | Princeton, British Columbia | — |
| Interior Health Authority | Government | Landowner | Princeton, British Columbia | Lot 1, Plan 15643, District Lot 361 (PID 008-757-232) |
| Interior Health Authority | Government | Building owner | Vernon, British Columbia | — |
| Interlocken & Central Park LLC | Private company | Building owner | Broomfield, Colorado | — |
| Interlocken & Central Park LLC | Private company | Commercial landlord | Broomfield, Colorado | 2 office accounts, $84.0M |
| International Airport Vnukovo JSC (АО «Международный аэропорт „Внуково“») | Private company | Building owner | Moscow, Russia | 823.13 ha |
| International Bank of Commerce | Public company | Building owner | Laredo, Texas | — |
| International Growth Properties (buyer in 2017; current title not read) | Private company | Building owner | Moreno Valley, California | 1,090,000 sq ft (Wikipedia) |
| International Paper Co | Public company | Commercial landlord | Mobile, Alabama | 7 parcels, about 182 acres |
| International Transmission Company (ITC) | Public company | Landowner | Warren, Michigan | 11 parcels, 230.1 acres, $17.0M |
| Interstate Power & Light Co | Public company | Building owner | Cedar Rapids, Iowa | — |
| Interstate Power & Light Co (with Iowa Electric Light & Power and IES Utilities names) | Public company | Landowner | Cedar Rapids, Iowa | 58 parcels, 188 acres, $1.7M locally |
| Interurban Transit Partnership (The Rapid) | Government | Landowner | Grand Rapids, Michigan | Operations Center in DDA District Q |
| Intervale Center Inc. / Intervale Foundation Inc. | Institution | Landowner | Burlington, Vermont | 5 records, 328.2 acres, $1.08M listed |
| InTownHomes Ltd | Private company | Homebuilder | Irving, Texas | 6 accounts |
| Intramuros Administration | Government | Landowner | Manila (City of Manila), Philippines | Walled city of 64 ha (0.67 km² district) |
| INTRUST Bank NA | Private company | Building owner | Wichita, Kansas | 111,336 sq ft at 100 W Douglas plus linked parcels (roll) |
| Intuitive Surgical, Inc. | Public company | Building owner | Sunnyvale, California | about 4.1M sq ft on 128 acres |
| Intuitive Surgical, Inc. | Public company | Landowner | Sunnyvale, California | 128 acres; about 4.1M sq ft |
| Inukshuk Developments Inc. | Private company | Homebuilder | Castlegar, British Columbia | Licence 31595, in good standing |
| Inversa Real Estate Holdings LLC | Private company | Landowner | Brownsville, Texas | 893 accounts, about 107 acres |
| Inversiones Bolívar | Private company | Homebuilder | San Salvador, El Salvador | Casa 725: 32 floors, 91 apartments, US$52 million; the seventh tower of its 'Casa' line |
| Invest Atlanta (The Atlanta Development Authority) | Government | Landowner | Atlanta, Georgia | 122 parcels, 261 acres, $2.18B |
| Investment Concepts | Private company | Commercial landlord | Palm Desert, California | Ariana at El Paseo, 63 units, $14M (2024) |
| Investors Corporation of VT | Private company | Commercial landlord | Burlington, Vermont | 3 records, 2.25 acres, $22.3M listed |
| Invitation Homes | REIT | Commercial landlord | Arlington, Texas | 254 houses, $64.1M |
| Invitation Homes | REIT | Commercial landlord | Atlanta, Georgia | 12,624 single-family homes (Atlanta market) |
| Invitation Homes | REIT | Commercial landlord | Chandler, Arizona | 233 houses, $87.2M |
| Invitation Homes | REIT | Commercial landlord | Colorado Springs, Colorado | 362 parcels, $147.7M (roll) |
| Invitation Homes | REIT | Commercial landlord | Durham, North Carolina | 78 houses and townhouses, $29.8M |
| Invitation Homes | REIT | Commercial landlord | Fort Worth, Texas | 394 accounts |
| Invitation Homes | REIT | Commercial landlord | Jacksonville, Florida | 2,158 homes |
| Invitation Homes | REIT | Commercial landlord | Las Vegas, Nevada | 3,391 homes (Las Vegas market); 928 City parcels |
| Invitation Homes | REIT | Commercial landlord | Los Angeles, California | 7,100 homes, Southern California |
| Invitation Homes | REIT | Commercial landlord | Minneapolis, Minnesota | 46 parcels (county file), nearly all houses |
| Invitation Homes | REIT | Commercial landlord | Orlando, Florida | 6,973 homes, 95.6% occupied |
| Invitation Homes | REIT | Commercial landlord | Phoenix, Arizona | 9,200 homes |
| Invitation Homes | REIT | Commercial landlord | Port St. Lucie, Florida | 743 single-family homes, $253.5M (2026 roll) |
| Invitation Homes | REIT | Commercial landlord | Raleigh, North Carolina | 212 houses in the City (roll) |
| Invitation Homes | REIT | Commercial landlord | Tampa, Florida | 9,702 homes, 93.1% occupied |
| Invitation Homes | REIT | Commercial landlord | Winston-Salem, North Carolina | 79 houses, $21.4M |
| Invitation Homes (2018 1 IH Borrower LP) | REIT | Commercial landlord | Palmdale, California | $47.3M taxable value (rank 10) |
| Invitation Homes (IH-named entities) | REIT | Commercial landlord | Mesa, Arizona | 947 houses, $324.3M |
| Invitation Homes (IH3 Property Minnesota, L.P.; IH2 Property Borrower LP; IH2 Property Illinois LP) | REIT | Commercial landlord | St. Paul, Minnesota | 17 single-family houses; $5.01M |
| Invitation Homes (ResiBuilt) | REIT | Homebuilder | Los Angeles, California | not stated for Los Angeles |
| Invitation Homes (single-family rental) | Public company | Homebuilder | Schaumburg, Illinois | 6 parcels |
| Invitation Homes subsidiaries (IH2 Property Illinois LP, IH2 Property Borrower LP, IH3 Property Minnesota LP) and CapGrow Holdings JV entities | REIT | Commercial landlord | Bloomington, Minnesota | Invitation Homes 21 houses, $7.3M; CapGrow 17 parcels, $6.2M |
| INVL Baltic Real Estate (managed by INVL Asset Management) | Public company | Building owner | Vilnius, Lithuania | 3,500 m² usable after refurbishment |
| INVL Baltic Real Estate (Nasdaq Vilnius; managed by INVL Asset Management) | Public company | Commercial landlord | Vilnius, Lithuania | 19,600 m², EUR 47.4M of real estate (end-September 2025), Vilnius and Riga |
| IOM Health System, L.P. (Community Health Systems) | Public company | Building owner | Fort Wayne, Indiana | — |
| Ionian Hotel Enterprises S.A. (Ionian Hotels) | Private company | Building owner | Athens, Greece | — |
| IOOO Dana Astra (Dana Holdings group) — Minsk World | Private company | Homebuilder | Minsk, Belarus | 21 residential quarters of 10–12 buildings each, on a 340-ha site; completion 2027 |
| Iowa Methodist / UnityPoint Health - Des Moines (Central Iowa Hospital Corp) | Institution | Landowner | Des Moines, Iowa | 46 parcels, $39.1M |
| IPEX | Private company | Commercial landlord | Woodstock, Ontario | 150,000 sq ft distribution centre |
| IPUT plc (IPUT Real Estate Dublin) | Institution | Building owner | Dublin (Dublin City Council area), Ireland | 600,000 sq ft (IPUT) |
| IPUT plc (IPUT Real Estate Dublin) | Institution | Commercial landlord | Dublin (Dublin City Council area), Ireland | over 4.5 million sq ft, valued at €2.7 billion |
| IQHQ | Developer | Building owner | San Diego, California | 1.7M sq ft |
| IREIT Newport News Tech Center LLC | REIT | Commercial landlord | Newport News, Virginia | $66.6M; 32.06 acres; bought for $72,622,536 (Jan 2016) |
| IREIT Shreveport Regal Court, LLC | Private company | Commercial landlord | Shreveport, Louisiana | 11 parcels, $3.13M assessed |
| IRG-managed entities (IRG RC Market HQ LLC, IRG RC Market Offices I–III LLC, IRG RC Lessor KB LLC, LMA Commerce Two LLC and others), tax bills c/o IRGRA, Richfield | Private company | Commercial landlord | Akron, Ohio | 219 parcels, $208.9M (79 exempt) |
| Irish Residential Properties REIT plc (I-RES) | REIT | Commercial landlord | Dublin (Dublin City Council area), Ireland | 3,611 rental homes (30 June 2026); €1.24bn |
| Ironclad Developments Inc. | Developer | Homebuilder | Winnipeg, Manitoba | 354 units / 2 permits |
| IRSA Inversiones y Representaciones S.A. | Public company | Building owner | Buenos Aires, Argentina | 20,715 m² GLA |
| IRSA Inversiones y Representaciones S.A. | Public company | Commercial landlord | Buenos Aires, Argentina | 6 CABA malls, c. 148,160 m² GLA; offices 58,074 m² GLA |
| IRSA Inversiones y Representaciones S.A. | Public company | Homebuilder | Buenos Aires, Argentina | Ramblas del Plata: c. 866,806 m² buildable; first phase 20 lots, c. 163,800 m² saleable |
| Irvine Ranch Water District | Government | Landowner | Irvine, California | San Joaquin Marsh, 300+ acres; real-estate investments $336.5M fair value (6 properties, Orange County) |
| Irvine Unified School District | Government | Landowner | Irvine, California | one early-learning center, 24 elementary, five K-8, six middle, five high and one alternative high school |
| Irving Hospital Authority | Government | Landowner | Irving, Texas | 11 accounts, $158.9M; about 63 acres |
| Irving Independent School District | Government | Landowner | Irving, Texas | 60 accounts, $440.0M; at least 576 acres |
| Irving Oil Limited | Family / private | Building owner | Saint John, New Brunswick | 11 storeys |
| Irving Oil Limited | Family / private | Commercial landlord | Saint John, New Brunswick | refinery assessed $112,777,400; home office assessed $57,714,300 |
| Irving Partners Limited Partnership | Private company | Building owner | Greensboro, North Carolina | — |
| İş GYO (İş Gayrimenkul Yatırım Ortaklığı) and the Eczacıbaşı Group | Public company | Commercial landlord | Istanbul, Turkey | Kanyon (joint venture); İş GYO also lists İş Kuleleri, an IFC project and offices in Maslak and Levent |
| Island Corridor Foundation | Institution | Building owner | Courtenay, British Columbia | — |
| Island Corridor Foundation | Institution | Landowner | Courtenay, British Columbia | the rail corridor through the city; $89,749 of tax exempted |
| Island Corridor Foundation | Institution | Commercial landlord | Courtenay, British Columbia | $89,749 of City taxes exempted in 2025 |
| Island Corridor Foundation | Institution | Building owner | Duncan, British Columbia | — |
| Island Corridor Foundation | Institution | Landowner | Duncan, British Columbia | 1.223 km of mainline, station grounds, and land under city parking and a park |
| Island Corridor Foundation | Institution | Commercial landlord | Duncan, British Columbia | 1.223 km of mainline plus station grounds and parking |
| Island Corridor Foundation | Institution | Building owner | Parksville, British Columbia | — |
| Island Corridor Foundation | Institution | Landowner | Parksville, British Columbia | five rail titles through the city |
| Island Corridor Foundation | Institution | Commercial landlord | Parksville, British Columbia | five rail titles through the city, $30,624.25 of exempt taxes |
| Island Palm Communities LLC | Private company | Landowner | Honolulu, Hawaii | 4 parcels, $29.9M, ~2,400 acres |
| Island Properties LLC | Private company | Landowner | Town of Oyster Bay, New York | 57 parcels, $27.8M |
| Island West Coast Developments Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 23100, in good standing |
| Israel Brothers Co. | Private company | Homebuilder | Tel Aviv-Yafo, Israel | 424 units (one Sde Dov lot, c. NIS 850M incl. development) |
| Israel Canada, Electra Real Estate and Eurocom Real Estate (Midtown) | Public company | Homebuilder | Tel Aviv-Yafo, Israel | 338 apartments (Midtown residential tower, 50 floors) |
| Israel Electric Corporation (State-owned) | Government | Landowner | Tel Aviv-Yafo, Israel | Reading Power Station, 428 MW, at the mouth of the Yarkon |
| Israel Land Authority — Sde Dov tenders | Government | Homebuilder | Tel Aviv-Yafo, Israel | 16,000 homes planned; c. 4,000 sold Feb 2025 for NIS 6.3B; 1,540 sold Aug 2021 for NIS 4.5B |
| Israel Land Authority (Rashut Mekarkei Yisrael, RMI) — State of Israel and Development Authority land | Government | Landowner | Tel Aviv-Yafo, Israel | 93% of Israel's land, c. 19.5M dunams (national); Sde Dov's 750 dunams in Tel Aviv |
| Israel Railways Ltd (State-owned) | Government | Landowner | Tel Aviv-Yafo, Israel | Ayalon-corridor stations incl. Tel Aviv Savidor Center and HaShalom |
| Istanbul Metropolitan Municipality (İstanbul Büyükşehir Belediyesi, İBB) | Government | Landowner | Istanbul, Turkey | not established — no holdings total opened |
| Italian Republic — seat of the Chamber of Deputies | Government | Building owner | Rome, Italy | — |
| Italian State — Agenzia del Demanio | Government | Landowner | Rome, Italy | 3,988 assets, EUR 17.42bn (province of Rome, 31 Dec 2025) |
| Italian State — seat of the Presidency of the Council of Ministers | Government | Building owner | Rome, Italy | — |
| Italian State (airport land, under concession) — operated by Aeroporti di Roma S.p.A., 99.39% Mundys S.p.A. | Government | Building owner | Rome, Italy | — |
| Italian State (Demanio dello Stato, managed by the Agenzia del Demanio) | Government | Landowner | Milan, Italy | 573 State buildings in the Comune, 1.37M m² gross floor area (2023) |
| Italian State (Ministry of Culture) — managed by the Parco archeologico del Colosseo | Government | Building owner | Rome, Italy | — |
| Italian State (Stato italiano) — official residence of the President of the Republic | Government | Building owner | Rome, Italy | — |
| Ivanhoé Cambridge | Pension fund | Building owner | Concord, Ontario | — |
| Ivanhoé Cambridge | Pension fund | Commercial landlord | Concord, Ontario | 51% of Vaughan Mills; 13 million visitors a year, 97% leased |
| Ivanhoé Cambridge (Caisse de dépôt et placement du Québec, operating since June 2025 as La Caisse) | Pension fund | Building owner | Montreal, Quebec | — |
| Ivanhoe Cambridge (now operating as La Caisse) and Canapen (Halton) Ltd. | Pension fund | Building owner | Burlington, Ontario | 635,531 sq ft |
| Ivanhoe Cambridge / La Caisse | Pension fund | Commercial landlord | Burlington, Ontario | 635,531 sq ft (Mapleview Centre, with Canapen (Halton) Ltd.) |
| IVP MMD LLC | Private company | Homebuilder | Milwaukee, Wisconsin | 262 units (2024, $82.0M) |
| J & I Partners Ltd | Private company | Landowner | Brownsville, Texas | 9 accounts, about 1,070 acres |
| J Larson Homes LLC | Private company | Homebuilder | Des Moines, Iowa | 22 parcels (15 lots) |
| J Squared Killeen Development LLC | Developer | Homebuilder | Killeen, Texas | 75 accounts |
| J V C Management Corp | Private company | Homebuilder | Hialeah, Florida | 311 units (2023) |
| J. Corsi Developments Inc. | Family / private | Homebuilder | Greater Sudbury, Ontario | 53 |
| J.D. Irving, Limited | Family / private | Landowner | Bathurst, New Brunswick | occupier of 950 St. Anne Street ($4,090,000 assessed) |
| J.L. Meeres Construction Group Ltd. and B V Industries Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licences 21912 and 20596, in good standing |
| Jabil Inc. | Public company | Building owner | St. Petersburg, Florida | 159,188 sq ft building area; 7.5 acres (roll) |
| Jackass Logging Ltd. | Private company | Landowner | Grand Forks, British Columbia | 671 ha across four active harvest authorities within about 25 km |
| Jackson County, Missouri | Government | Building owner | Kansas City, Missouri | 20.3 and 18.8 acre stadium lots (roll) |
| Jackson County, Missouri | Government | Landowner | Kansas City, Missouri | 244 parcels, about 3,156 acres, $1.01B |
| Jackson HMA Inc (lessee; Hinds County lessor) | Private company | Commercial landlord | Jackson, Mississippi | 6 parcels, 52 acres, $41.5M |
| Jackson Housing Authority | Government | Landowner | Jackson, Mississippi | 27 parcels, about 67 acres, $13.0M true value |
| Jackson Municipal Airport Authority | Government | Landowner | Jackson, Mississippi | 5 parcels, about 9 acres (Hinds); 1 parcel in the Rankin part of the city |
| Jackson National Life Insurance Co. | Public company | Commercial landlord | Lansing & East Lansing, Michigan | $42.9M taxable (No. 4); 13 parcels, 391 acres |
| Jackson Public Schools | Government | Landowner | Jackson, Mississippi | 200 parcels, about 1,144 acres |
| Jackson Redevelopment Authority | Government | Landowner | Jackson, Mississippi | 82 parcels, about 61 acres |
| Jackson State University (State of Mississippi, Institutions of Higher Learning) | Government | Building owner | Jackson, Mississippi | 49.09 acres (main parcel) |
| Jacksonville Aviation Authority | Government | Landowner | Jacksonville, Florida | 138 parcels, 17,015 acres |
| Jacksonville Port Authority (JAXPORT) | Government | Landowner | Jacksonville, Florida | 136 parcels, 2,477 acres |
| Jacksonville Tower Florida Realty LP | Private company | Building owner | Jacksonville, Florida | 729,185 sq ft (Daily Record); 854,509 sq ft building area on the roll |
| Jacques Trudel Construction Inc. | Private company | Homebuilder | Timmins, Ontario | 1 |
| Jagoe Homes, Inc. | Private company | Homebuilder | Evansville, Indiana | 50 county / 1 city |
| Japan Real Estate Investment Corporation (ジャパンリアルエステイト投資法人) | REIT | Commercial landlord | Tokyo — the 23 special wards (特別区) | 48 properties in the 23 wards, ¥917,130 million (77.2% of portfolio) |
| Javedan Corporation Limited (Naya Nazimabad) | Public company | Homebuilder | Karachi, Sindh, Pakistan | sponsor of the Globe Residency REIT (40,500 sq yd, PKR 2.8 bn) and the land under the Naya Nazimabad developmental REITs |
| Javelin Landing Townhomes LLC | Developer | Homebuilder | Pensacola, Florida | 30 lots |
| Jayman BUILT | Private company | Homebuilder | Calgary, Alberta | 1,323 units / 1,268 permits |
| Jazel Enterprises | Private company | Homebuilder | West Kelowna, British Columbia | 2 new-construction permits |
| JBG SMITH Properties | REIT | Landowner | Arlington, Virginia | 105 parcels, $3.56B |
| JBG SMITH Properties | REIT | Commercial landlord | Arlington, Virginia | 5.44M sq ft commercial in National Landing + 4,439 apartments |
| JBG SMITH Properties | REIT | Homebuilder | Arlington, Virginia | 1,583 units |
| JBJ Real Property, LLC | Private company | Commercial landlord | Auburn, New York | 22 parcels, 115,516 sq ft, $8.0M |
| JDL Development Inc | Private company | Homebuilder | Duluth, Minnesota | 8 unimproved residential lots, 2.9 acres |
| JEA | Government | Landowner | Jacksonville, Florida | 1,783 parcels, 14,991 acres |
| Jefferson County | Government | Building owner | Beaumont, Texas | — |
| Jefferson County | Government | Landowner | Beaumont, Texas | 48 accounts, 214.8 acres, $75.9M |
| Jefferson County | Government | Landowner | Birmingham, Alabama | 176 parcels, about 1,031 acres |
| Jefferson County / Jefferson County Airport Authority | Government | Landowner | Broomfield, Colorado | 20 accounts, 160.6 acres, $51.8M |
| Jefferson County Drainage District No. 6 | Government | Landowner | Beaumont, Texas | 404 accounts, 1,389.6 acres, $48.1M |
| Jefferson County School District Finance Corporation (JCPS) | Government | Landowner | Louisville, Kentucky | 3 parcels at 3332 Newburg Rd, 5.29 ac |
| Jefferson Heights LLC | Private company | Homebuilder | Sioux Falls, South Dakota | 55 lots |
| Jefferson-Pilot Life Insurance Company (Lincoln Financial Group) | Public company | Building owner | Greensboro, North Carolina | 384,993 sq ft (Wikipedia) |
| Jemal's Gridley LLC and Jemal's Fayette Park LLC | Private company | Commercial landlord | Syracuse, New York | 3 parcels, $14.7M (all classes) |
| Jemals Seneca LLC (Douglas Development Corporation) | Private company | Building owner | Buffalo, New York | 1,348,964 sq ft (owner's page) |
| Jemals Seneca LLC and affiliates (Douglas Development Corporation) | Private company | Commercial landlord | Buffalo, New York | 3 commercial parcels, $80.5M |
| Jenga Homes Inc, Farrelly Homes Ltd, Atica Homes, Aspen Brook Homes, Ishaan Homes | Private company | Homebuilder | High River, Alberta | one to two permits each; a 4-plex, duplexes with basement suites and single-detached homes on Hampshire Crescent/Bay NE |
| Jericho Quadrangle entities (JQI Associates, JQ II Assoc, JQ III Assoc) | Private company | Commercial landlord | Town of Oyster Bay, New York | 3 office parcels, $102.0M |
| Jernhusen AB | Government | Building owner | Stockholm, Sweden | 29,188 m2 lettable area |
| Jernhusen AB (Swedish State) | Government | Landowner | Stockholm, Sweden | property value SEK 27,329 million; 35 stations; 103,971 m2 offices |
| Jersey City Housing Authority | Government | Landowner | Jersey City, New Jersey | 56 parcels, $259.4M |
| Jersey City Public Schools (Board of Education) | Government | Landowner | Jersey City, New Jersey | 95 parcels, $810.2M |
| Jeudan A/S | Public company | Building owner | Copenhagen, Denmark | — |
| Jeudan A/S | Public company | Commercial landlord | Copenhagen, Denmark | 194 properties, c. 980,000 m2, book value DKK 36.8bn (31 Dec 2025) |
| Jewish National Fund (Keren Kayemeth LeIsrael, KKL) | Institution | Landowner | Tel Aviv-Yafo, Israel | 13% of Israel's land (2007, national) |
| Jim Pattison Developments | Family / private | Building owner | Powell River, British Columbia | — |
| Jim Pattison Developments | Family / private | Commercial landlord | Powell River, British Columbia | Powell River Town Centre, Town Centre Court apartments and the Starbucks pad |
| Jim Pattison Developments Ltd. | Family / private | Commercial landlord | Sidney, British Columbia | $98,987 municipal / $257,880 total |
| Jim Pattison Industries Ltd. | Family / private | Building owner | Prince Rupert, British Columbia | — |
| Jim Pattison Industries Ltd. | Family / private | Commercial landlord | Prince Rupert, British Columbia | waterfront Block G, DL 251 |
| JL Properties entities | Private company | Commercial landlord | Anchorage, Alaska | 11 parcels, $117.2M |
| JLL Income Property Trust | REIT | Commercial landlord | Fremont, California | 499,000 sq ft (5 buildings) |
| JLLX entities (JLL Income Property Trust, by name) | REIT | Commercial landlord | Glendale, Arizona | 2 parcels, 129 acres, $251.3M |
| JM AB | Public company | Homebuilder | Stockholm, Sweden | 1,520 housing starts and 1,550 units sold, Jan–Sep 2025 (group) |
| JMMB Fondo de Inversión Cerrado Inmobiliario (SIVFIC-012) | Private company | Building owner | Santo Domingo, Dominican Republic | 271.46 m² (the unit) |
| JMMB Fondo de Inversión Cerrado Inmobiliario (SIVFIC-012) | Private company | Commercial landlord | Santo Domingo, Dominican Republic | 11,962 m² of buildings titled (our sum) plus a 3,070.51 m² service-station site; 87.76% of the portfolio in real estate |
| JMMB Fondo de Inversión Cerrado Inmobiliario (SIVFIC-012) and JMMB Fondo de Inversión Cerrado Inmobiliario II (SIVFIC-048) | Private company | Landowner | Santo Domingo, Dominican Republic | About 11,962 m² titled in Santo Domingo (FICI I) plus a 3,070.51 m² site in Santo Domingo Este; 18,813 m² (FICI II), of which about 6,091 m² in the Distrito Nacional |
| JMMB Fondo de Inversión Cerrado Inmobiliario II (SIVFIC-048) | Private company | Building owner | Santo Domingo, Dominican Republic | 1,103.88 m² (five full-floor units held by the fund) |
| JMMB Fondo de Inversión Cerrado Inmobiliario II (SIVFIC-048) | Private company | Commercial landlord | Santo Domingo, Dominican Republic | 18,813 m² titled (our sum), 67.08% of the portfolio in real estate |
| JNC Development Inc | Developer | Homebuilder | Killeen, Texas | 74 accounts |
| Johannesburg Social Housing Company (JOSHCO) | Government | Landowner | Johannesburg, South Africa | over 9,000 rental units |
| Johannesburg Social Housing Company (JOSHCO) | Government | Homebuilder | Johannesburg, South Africa | over 9,000 units; 556 social housing units completed in 2024/25 |
| John Deere Construction & Forestry Co and Deere & Company | Public company | Landowner | Davenport, Iowa | 6 parcels, $64.1M, 950.9 acres |
| John Henry Homes | Private company | Homebuilder | Cincinnati, Ohio | 24 parcels (0 in Cincinnati) |
| John L. Cowan Limited | Private company | Homebuilder | Dunnville, Ontario | 4 |
| John Muir Health | Institution | Building owner | Concord, California | 244 beds |
| John Muir Health | Institution | Building owner | Walnut Creek, California | — |
| John Muir Health | Institution | Landowner | Walnut Creek, California | John Muir Medical Center, Walnut Creek: 554 beds; network headquarters |
| Johns Hopkins University | Institution | Landowner | Baltimore, Maryland | 109 parcels, $1.30B, 219 acres |
| Johnson & Wales | Institution | Landowner | Providence, Rhode Island | 52 parcels, $421.5M |
| Johnson County Community College | Government | Landowner | Overland Park, Kansas | 200 acres bought for the main campus (1969 bond) |
| Joie Ventures Inc. | Private company | Building owner | Naramata, British Columbia | — |
| Joie Ventures Inc. | Private company | Commercial landlord | Naramata, British Columbia | 1 winery licence |
| Joint venture of Allianz group companies and a Universal-Investment fund for Bayerische Versorgungskammer (BVK), managed by PIMCO Prime Real Estate | Institution | Building owner | Berlin and Frankfurt am Main, Germany | 65,000 m² lettable offices; 80,000 m² gross floor area |
| Joint venture of JMA Ventures, LLC and the Sacramento Kings | Developer | Building owner | Sacramento, California | about 1,000,000 sq ft |
| Joint venture of Siam Piwat, Magnolia Quality Development Corporation (MQDC) and Charoen Pokphand Group (mall); residential towers: unit owners | Private company | Building owner | Bangkok, Thailand | 525,000 m² retail floor space (Wikipedia); THB 54 billion project |
| Joint venture of the City of Manila and Waterfront Manila Premier Development Inc. (WMPDI); not yet land | Government | Building owner | Manila (City of Manila), Philippines | 318 ha (planned) |
| Joint venture of the Eczacıbaşı Group and İş Gayrimenkul Yatırım Ortaklığı (İş GYO) | Public company | Building owner | Istanbul, Turkey | — |
| Jones Street Investment Partners (145 Front LLC) | Private company | Building owner | Worcester, Massachusetts | 365 apartments, 304,936 sq ft (Veris); 612,538 sq ft gross on the roll |
| Jordahl Custom Homes Inc | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 77 records (50 vacant lots, 24 houses built 2024+) |
| Joseph Wagler Homes Inc. | Private company | Homebuilder | Listowel, Ontario | 86 |
| JPA Investments LLC | Developer | Homebuilder | Visalia, California | 316 lots (1 map) |
| JPMorgan Chase | Public company | Commercial landlord | Tempe, Arizona | 9 parcels, 85 acres, $279.3M |
| JPMorgan Chase Bank | Public company | Building owner | New York City, New York | 2,050,615 sq ft, all of it office (PLUTO) |
| JPMorgan Chase Bank NA | Public company | Building owner | Tempe, Arizona | 869,861 sq ft of components, up to 2 storeys, built 1975–1982 (Commercial Master); 56.8 acres |
| JPMorgan Chase Bank National Association | Public company | Building owner | Broomfield, Colorado | — |
| JPMorgan Chase Bank, N.A. | Public company | Building owner | Brooklyn, New York | 1,330,743 sq ft, 1,239,070 sq ft of it office (PLUTO) |
| JPMorgan Chase Bank, N.A. | Public company | Commercial landlord | Brooklyn, New York | 1,330,743 sq ft (4 MetroTech Center) |
| JPMorgan Chase Bank, N.A. | Public company | Building owner | Chicago, Illinois | — |
| JPMorgan Chase Bank, N.A. | Public company | Building owner | Plano, Texas | 1,508,248 sq ft |
| JPMorgan Trust Company, N.A., as trustee (owner of record) | Institution | Building owner | Raleigh, North Carolina | — |
| JR Land LLC and Equity Homes Inc | Private company | Homebuilder | Sioux Falls, South Dakota | 114 parcels |
| JSC Georgian Railway (100% JSC Partnership Fund) | Government | Building owner | Tbilisi, Georgia | — |
| JSC Georgian Railway (Sakartvelos Rkinigza) — owned 100% by JSC Partnership Fund (State) | Government | Landowner | Tbilisi, Georgia | Land at cost GEL 545.5 million, carrying amount GEL 374.0 million (31 Dec 2025, whole network); ~701,281 m² of central-Tbilisi railway land earmarked for sale to the Government |
| JSC Partnership Fund (State) — through JSC Georgian Railway | Government | Landowner | Tbilisi, Georgia | 100% of Georgian Railway |
| JSC Ukrainian Railways (Ukrzaliznytsia) | Government | Landowner | Kyiv, Ukraine | Owner: Government of Ukraine (100%); total assets UAH 291.04 bn (2025, national) |
| JSS MOL (City of Ljubljana housing fund) | Government | Homebuilder | Ljubljana, Slovenia | 11 completed 2025; 283 due 2026; 969 in development |
| JTM Property, LLC | Private company | Homebuilder | Schaumburg, Illinois | 151 parcels (2026) |
| JTRE (J&T Real Estate) | Private company | Homebuilder | Bratislava, Slovakia | Eurovea Tower 408 residences (2023); Harminka 149 flats (announced Oct 2026); group: 50 projects, 1 million m² built, EUR 3 billion |
| Juniper Networks, Inc. (a subsidiary of Hewlett Packard Enterprise) | Public company | Building owner | Sunnyvale, California | — |
| K and M Company | Private company | Landowner | Fort Collins, Colorado | 8 accounts, about 350 acres |
| K CGC Properties Owner LLC and K BPT Condo 1 LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 139 condominium units, $14.0M appraised |
| K Keysor, LLC | Private company | Homebuilder | Auburn, New York | 9 parcels; 4 attached units built 2023 (Cottage St) |
| K Raheja Corp | Private company | Homebuilder | Mumbai, Maharashtra, India | residential projects in Mumbai, Pune and Hyderabad (no count stated) |
| K Raheja Corp (Mindspace and Commerzone brands) | Private company | Commercial landlord | Mumbai, Maharashtra, India | 20M sq ft of office space nationally (as of 2017) |
| K. Hovnanian (K Hovnanian at Aria at Silverstone LLC) | Public company | Homebuilder | Scottsdale, Arizona | 103 parcels |
| K. Hovnanian at Heatherfield, LLC (Hovnanian Enterprises) | Public company | Homebuilder | Naperville, Illinois | 6 parcels |
| K. Hovnanian at Locke Landing, LLC (Hovnanian Enterprises) | Public company | Homebuilder | Baltimore, Maryland | 12 parcels |
| K. Hovnanian Homes (K Hovnanian Aspire at Auld Farms LLC, K Hovnanian Akron Scattered Site LLC) | Public company | Homebuilder | Akron, Ohio | 77 homes, 2022–2025 |
| K. Hovnanian Northwest Ohio LLC (Hovnanian Enterprises) | Public company | Homebuilder | Toledo, Ohio | 12 parcels county-wide, 0 in Toledo |
| K/BTF Broadway LLC | Private company | Building owner | Town of Oyster Bay, New York | about 730,000 sq ft (trade reports, search only) |
| K/BTF Broadway LLC (Broadway Commons) | Private company | Commercial landlord | Town of Oyster Bay, New York | 5 parcels, $44.6M |
| Kadlec Medical Center | Institution | Building owner | Pasco-Richland-Kennewick, WA | — |
| KAFD Development and Management Company (KAFD DMC) | Sovereign fund | Commercial landlord | Riyadh, Saudi Arabia | 95 office towers on 1.6M+ sqm; 45+ LEED-certified buildings |
| KAGR2 Springfield 3640, LLC and KAGR2 Springfield 3550, LLC | Private company | Commercial landlord | Springfield, Massachusetts | 2 records, $26.4M |
| Kahler Homes of Midland LLC | Private company | Homebuilder | Midland, Texas | 16 accounts, 3.0 acres |
| Kāinga Ora – Homes and Communities | Government | Homebuilder | Auckland (Auckland Council area), New Zealand | 3,456 new homes delivered 2024/25 (national), per search summaries of the annual report |
| Kaiser | Institution | Landowner | Pleasanton, California | $324.3M taxable value (1.02%), FY2024/25 |
| Kaiser | Private company | Commercial landlord | Santa Clarita, California | $115,068,053 · 7 parcels |
| Kaiser Permanente (entity as listed by the City: 'Kaiser') | Institution | Building owner | Moreno Valley, California | 30-acre site; +1,125,000 sq ft approved (2020) |
| Kal Tire | Private company | Building owner | Vernon, British Columbia | — |
| Kal Tire | Private company | Landowner | Vernon, British Columbia | head office at 1540 Kalamalka Lake Road; five Canadian warehouses with over 80 acres of space |
| Kal Tire | Private company | Commercial landlord | Vernon, British Columbia | head office at 1540 Kalamalka Lake Road |
| Kalahari Resorts and Conventions | Private company | Building owner | Round Rock, Texas | 223,000 sq ft indoor water park; 150,000 sq ft conference centre (ACFR; Wikipedia says 200,000) |
| Kalahari Resorts and Conventions | Private company | Commercial landlord | Round Rock, Texas | $547.8M (rank 1) |
| Kaleida Health | Institution | Landowner | Buffalo, New York | 9 parcels, $298.4M |
| Kalesnikoff | Family / private | Building owner | Castlegar, British Columbia | — |
| Kalesnikoff | Family / private | Landowner | Castlegar, British Columbia | the sawmill at Thrums, a 100,000 sq ft mass-timber plant in Castlegar, and 1,050 ha of active harvest authority within 25 km |
| Kalesnikoff Lumber Co. Ltd. and Kalesnikoff Timber Holdings Ltd. | Family / private | Landowner | Nelson, British Columbia | 1,307 ha across 17 active authorities around Nelson |
| Kam Sang Co. | Private company | Building owner | Palm Desert, California | 884 rooms; 286 acres |
| Kam Sang Co. | Private company | Commercial landlord | Palm Desert, California | 3 parcels, $176.8M, 43.7 acres |
| Kamehameha Schools (B P Bishop Trust Estate) | Institution | Landowner | Honolulu, Hawaii | 2,068 parcels, $5.79B, ~47,900 acres |
| Kamehameha Schools (B P Bishop Trust Estate), fee; RHC Property Holdings LLC, lessee | Institution | Building owner | Honolulu, Hawaii | 310,000 sq ft (Wikipedia) |
| Kamgrad d.o.o. | Private company | Homebuilder | Zagreb, Croatia | EUR 247.68 million total revenue in 2024 (−6.41%) |
| KAN Development | Private company | Homebuilder | Kyiv, Ukraine | more than 4,000,000 m² commissioned, including 20,500 flats |
| Kansas City Life Insurance Company | Public company | Commercial landlord | Kansas City, Missouri | 77 parcels, about 26 acres |
| Kansas City Power & Light / Evergy Metro | Public company | Landowner | Kansas City, Missouri | 75 parcels, about 794 acres, $106.2M |
| Kansas City Public Schools (School District of Kansas City, Missouri) | Government | Landowner | Kansas City, Missouri | 109 parcels, about 514 acres, $300.3M |
| Kansas City Southern Railroad Company and St Louis Southwestern RR Co | Public company | Landowner | Plano, Texas | 5 accounts, about 72 acres of rail corridor |
| Kansas City Southern Railway Company | Public company | Landowner | Baton Rouge, Louisiana | 16 parcels, about 530 acres |
| Kansas City Southern Railway Company | Public company | Landowner | Shreveport, Louisiana | 130 parcels, about 594 acres |
| Kapitel group | Private company | Landowner | Tallinn, Estonia | 11.4 ha unbuilt at J. Smuuli tee 1, plus central parcels |
| Kapitel group | Private company | Commercial landlord | Tallinn, Estonia | Viru Keskus (control), Delta Plaza, Nordic Hotel Forum, Arter quarter, 11.4 ha at J. Smuuli tee 1 |
| Kapitel group (OÜ VK SPV1 / Viru Väljaku Arenduse AS) | Private company | Building owner | Tallinn, Estonia | — |
| Kapkowski Road LLC | Private company | Commercial landlord | Elizabeth, New Jersey | 1 parcel, $113.6M, 16.6 acres |
| Kappa Homes LLC | Private company | Homebuilder | Brownsville, Texas | 36 accounts |
| Karachi Development Authority | Government | Landowner | Karachi, Sindh, Pakistan | 'about 7 lacs [700,000] plots in 45 Schemes' developed since 1957 |
| Karachi Development Authority | Government | Homebuilder | Karachi, Sindh, Pakistan | about 700,000 plots in 45 schemes since 1957 |
| Karachi Port Trust | Government | Building owner | Karachi, Sindh, Pakistan | — |
| Karachi Port Trust | Government | Landowner | Karachi, Sindh, Pakistan | no area published on kpt.gov.pk |
| Kaslo and District Community Forest Society | Institution | Landowner | Kaslo, British Columbia | 32,280.6 ha of community forest tenure (34,945 ha as the Society states it) |
| Kaslo Golf Club | Institution | Landowner | Kaslo, British Columbia | $6,974.40 exempted across 340 H Ave, Oak Ave & Hwy 31 |
| KAT Development, L.L.C. | Private company | Homebuilder | Shreveport, Louisiana | 72 lots |
| Katara Hospitality | Government | Building owner | Doha, Qatar | — |
| Katara Hospitality | Government | Commercial landlord | Doha, Qatar | 7,188+ keys owned and managed worldwide; six Doha hotels and Hotel Park in its 'Owned' list |
| Kawasaki Rail Car Inc | Private company | Building owner | Yonkers, New York | 237,028 sq ft unit gross floor area (State roll) |
| Kaweah Delta Health Care District | Government | Building owner | Visalia, California | — |
| Kaweah Delta Health Care District | Government | Landowner | Visalia, California | Licensee of 6+ Visalia facilities incl. 480-bed hospital |
| Kazakhstan Temir Zholy (100% Samruk-Kazyna) | Government | Landowner | Almaty, Kazakhstan | Almaty-2 station (8 platforms, 9 tracks) and the city's rail lands |
| Kazakhstan Temir Zholy (KTZ / Qazaqstan Temir Joly), 100% owned by Samruk-Kazyna | Government | Building owner | Almaty, Kazakhstan | — |
| KB Home | Public company | Homebuilder | Anaheim, California | 3,965 (West Coast segment) |
| KB Home | Public company | Homebuilder | Austin, Texas | 744 accounts |
| KB Home | Public company | Homebuilder | Boise, Idaho | 165 (5.0%) |
| KB Home | Public company | Homebuilder | Carlsbad-Oceanside, California | 3,965 (West Coast segment) |
| KB Home | Public company | Homebuilder | Corona, California | 'Riverside' among its California markets (FY2025) |
| KB Home | Public company | Homebuilder | Fresno, California | 3,965 homes delivered, West Coast segment FY2025 |
| KB Home | Public company | Homebuilder | Huntington Beach, California | 3,965 delivered (West Coast segment) |
| KB Home | Public company | Homebuilder | Irvine, California | $1,196,677,353 taxable value in 2016 (City rank 2) |
| KB Home | Public company | Homebuilder | Jacksonville, Florida | 313 parcels, 287 acres |
| KB Home | Public company | Homebuilder | Lancaster, California | 3,965 homes delivered, West Coast segment FY2025 |
| KB Home | Public company | Homebuilder | Long Beach, California | 3,965 (West Coast segment) |
| KB Home | Public company | Homebuilder | Los Angeles, California | 3,965 (West Coast segment) |
| KB Home | Public company | Homebuilder | Milpitas, California | a 'KB Home Subdivision' in Milpitas |
| KB Home | Public company | Homebuilder | Moreno Valley, California | 'Auburn' community, grand opening November 2022 |
| KB Home | Public company | Homebuilder | Ontario, California | 2 neighbourhoods |
| KB Home | Public company | Homebuilder | Salinas, California | 3,965 homes delivered, West Coast segment FY2025 |
| KB Home | Public company | Homebuilder | San Diego, California | 3,965 (West Coast segment) |
| KB Home | Public company | Homebuilder | Santa Ana, California | 188 townhomes proposed |
| KB Home | Public company | Homebuilder | Santa Rosa, California | 3,965 homes delivered, West Coast segment FY2025 |
| KB Home | Public company | Homebuilder | Stockton, California | 3,965 homes delivered, West Coast FY2025 |
| KB Home | Public company | Homebuilder | Tucson, Arizona | 4 parcels |
| KB Home (KB HOME Colorado Inc.) | Public company | Homebuilder | Denver, Colorado | 67 (211) |
| KB Home (KB HOME Las Vegas Inc.) | Public company | Homebuilder | Henderson-Paradise, Nevada | 531 parcels, about 117 acres |
| KB Home (KB HOME Las Vegas Inc.) | Public company | Homebuilder | Las Vegas, Nevada | 430 |
| KB Home (KB HOME Raleigh-Durham Inc.) | Public company | Homebuilder | Raleigh, North Carolina | 126 permits (64 detached, 62 townhouse) |
| KB Home (KB HOME Raleigh-Durham, Inc.) | Public company | Homebuilder | Durham, North Carolina | 235 parcels, 202 without a building |
| KB Home (KB HOME Sacramento Inc.) | Public company | Homebuilder | Sacramento, California | 109 (56 in 2024) |
| KB Stadium Crossings, DST | Private company | Building owner | Anaheim, California | 106,067 sq ft on 3.4 acres |
| KBS Real Estate Investment Trust III | REIT | Commercial landlord | Minneapolis, Minnesota | 710,332 sq ft (60 South Sixth), 73.8% leased |
| KBS Real Estate Investment Trust III (KBSIII Legacy Town Center LLC) | REIT | Commercial landlord | Plano, Texas | 522,043 rentable sq ft, $124.8M |
| KBSIII Legacy Town Center LLC | REIT | Building owner | Plano, Texas | 522,043 rentable sq ft (KBS 8-K); 533,307 sq ft gross (CCAD) |
| KC Broadway LLC | Private company | Homebuilder | Boulder, Colorado | 17 accounts, 11 with single-family buildings dated 2025 |
| KCC Properties 8 Resr LLC | Private company | Commercial landlord | Hanover, New Hampshire | $163,534 |
| KD Tower City, LLC | Private company | Building owner | Cleveland, Ohio | — |
| KD-named LLCs and affiliates (4420 Sherwin Rd, Willoughby) | Private company | Commercial landlord | Cleveland, Ohio | 49 parcels, $222.2M taxable ($314.2M gross) |
| KDI Norfolk 150 W Main Owner LLC | Private company | Building owner | Norfolk, Virginia | 251,984 sq ft (Assessor) |
| Kean University – Jersey City (formerly New Jersey City University) | Institution | Landowner | Jersey City, New Jersey | 23 parcels billed to 2039 Kennedy Blvd, $24.7M, plus two campus lots of $277.2M billed to Trenton and Princeton |
| Kebet Holdings Ltd | Private company | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $902,102 |
| Keeneland Association, Inc. | Institution | Building owner | Lexington, Kentucky | 1,234 acres (Keeneland's figure) |
| Keeneland Association, Inc. | Institution | Landowner | Lexington, Kentucky | 1,234 acres |
| Keep Memory Alive | Institution | Building owner | Las Vegas, Nevada | — |
| Kelson Group | Family / private | Homebuilder | Kamloops, British Columbia | 4,000+ apartments across 10 cities |
| Kempston Group | Private company | Building owner | Johannesburg, South Africa | — |
| Kendal at Hanover | Institution | Building owner | Hanover, New Hampshire | — |
| Kendal at Hanover | Institution | Landowner | Hanover, New Hampshire | 65-acre campus; 2025 taxpayer #2 ($1,460,013) |
| Kendel Homes Inc. | Private company | Homebuilder | Sarnia, Ontario | 26 (23 of them condominium) |
| Kenmore Homes (Niagara Falls) Inc. and Kenmore Homes (London) Inc. | Private company | Homebuilder | Niagara Falls, Ontario | 238 and 199 |
| Kennecott Utah Copper | Public company | Landowner | Salt Lake City, Utah | 48 parcels, about 4,506 acres, $461.4M |
| Kennedy-Wilson Holdings, Inc. (NYSE: KW) | Public company | Commercial landlord | Dublin (Dublin City Council area), Ireland | 17 Dublin assets listed; Capital Dock 690,000 sq ft (50%) |
| Kennedy-Wilson Holdings, Inc. (NYSE: KW) with an unnamed equity partner | Public company | Building owner | Dublin (Dublin City Council area), Ireland | more than 690,000 sq ft gross on 4.8 acres (Kennedy Wilson) |
| Kennewick Irrigation District | Government | Landowner | Pasco-Richland-Kennewick, WA | 70 parcels, 213 acres in the two cities |
| Kennewick School District #17 | Government | Landowner | Pasco-Richland-Kennewick, WA | 49 parcels, 594 acres, $439.2M (Kennewick areas) |
| Kentucky Oaks Mall Co | Private company | Building owner | Paducah, Kentucky | 1,300,000 sq ft GLA |
| Kentucky Oaks Mall Co | Private company | Commercial landlord | Paducah, Kentucky | 5 parcels, 90.2 acres |
| Keown Homes AR LLC | Private company | Homebuilder | Little Rock, Arkansas | 37 parcels, 14.0 acres |
| KEPCO (Korea Electric Power Corporation, 한국전력공사) | Government | Landowner | Seoul, South Korea | Sold its 79,342 m² Samseong-dong headquarters land for ₩10.55 trillion (Sept 2014) |
| Keppel Land WATCO I–V joint-venture companies — Keppel (through Keppel Land / Krystal Investments Pte Ltd) with Vietnamese partners | Public company | Building owner | Ho Chi Minh City (Saigon), Vietnam | two-hectare site; Phase Two 55,000 m² retail + 44,000 m² Grade A office + 195 serviced apartments |
| Keppel Ltd. (SGX: BN4) — Real Estate Division / Keppel Land, with Keppel Vietnam Fund | Public company | Commercial landlord | Ho Chi Minh City (Saigon), Vietnam | Saigon Centre (2 ha CBD site; Phase 2 alone 55,000 m² retail + 44,000 m² office); 30% of Saigon Sports City (64 ha township) |
| Keppel REIT | REIT | Commercial landlord | Singapore | ~S$11.7bn portfolio value (Singapore, Australia, Korea, Japan) |
| Kering-Ardian joint venture (Ardian 60%, Kering 40%) | Private equity | Building owner | Paris, France | — |
| Kerkhoff Construction (Kerkhoff Develop-Build) | Family / private | Homebuilder | Kelowna, British Columbia | 427 + 238 units on two named Kelowna projects |
| Kern County (Meadows Field Airport) | Government | Landowner | Bakersfield, California | Airport outside city limits |
| Kettle Foods Inc | Private company | Building owner | Salem, Oregon | — |
| Kettle Valley Winery Ltd. | Private company | Building owner | Naramata, British Columbia | — |
| Keva | Pension fund | Building owner | Helsinki, Finland | c. 51,500 m² leasable |
| Keva (public-sector pension provider) | Pension fund | Landowner | Helsinki, Finland | Stockmann department store (€400m, 2022) and the HYY student-house block (2025); investment assets c. €67bn (end-2021) |
| Key Success LLC | Private company | Building owner | Buffalo, New York | — |
| Keysight Technologies, Inc. | Public company | Building owner | Santa Rosa, California | — |
| Keysight Technologies, Inc. | Public company | Landowner | Santa Rosa, California | $3.9M property taxes, 4th in county (2024/25); owned HQ campus |
| KeySpan Gas East Corp. and National Grid entities | Public company | Landowner | Town of Oyster Bay, New York | 112 parcels, $662.8M |
| KG 3100 Pearl Owner LP | Private company | Commercial landlord | Boulder, Colorado | 3 accounts, 6.0 acres, $150M |
| Khang Dien House Trading & Investment JSC (Khang Điền, HOSE: KDH) — with Keppel and Keppel Vietnam Fund | Public company | Homebuilder | Ho Chi Minh City (Saigon), Vietnam | two adjacent Thủ Đức sites, 11.8 ha: 200+ landed homes and 600+ apartments; total development cost ~VND 10,200 billion |
| Kick Properties, LLC (land developer) | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 192 lots |
| Kierchefong (Fonds de gestion des édifices religieux et autres biens relevant du culte catholique) | Institution | Landowner | Luxembourg City, Luxembourg | 157 religious buildings in full ownership; 527 managed directly (national) |
| Kilawna Builders Ltd. / Kilawna Builders LP | Government | Homebuilder | Westbank, British Columbia | over 35 years in construction |
| Killam Apartment REIT | REIT | Commercial landlord | Bathurst, New Brunswick | no Bathurst property; 4,787 New Brunswick units in Moncton, Fredericton and Saint John |
| Killam Apartment REIT | REIT | Commercial landlord | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 214,154 sq ft of stand-alone commercial space in Nova Scotia across 6 properties |
| Killam Apartment REIT | REIT | Homebuilder | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 5,709 units across 67 Halifax-area properties; Dartmouth not broken out |
| Killam Apartment REIT | REIT | Homebuilder | Fredericton, New Brunswick | 1,643 apartment units across 26 properties in Fredericton |
| Killam Apartment REIT | REIT | Commercial landlord | Halifax, Nova Scotia | 214,154 sq ft of stand-alone commercial space in Nova Scotia across 6 properties |
| Killam Apartment REIT | REIT | Homebuilder | Halifax, Nova Scotia | 5,709 apartment units across 67 properties in Halifax |
| Killam Apartment REIT | REIT | Commercial landlord | Kentville, Nova Scotia | no Kentville property; 2,850 manufactured-home sites in 18 Nova Scotia communities |
| Killam Apartment REIT | REIT | Commercial landlord | Moncton, New Brunswick | 41,715 sq ft of stand-alone commercial in New Brunswick (1 property) |
| Killam Apartment REIT | REIT | Homebuilder | Moncton, New Brunswick | 2,246 apartment units across 39 properties in Moncton |
| Killam Apartment REIT | REIT | Homebuilder | Saint John, New Brunswick | 898 apartment units across 12 properties in Saint John |
| Killam Development Ltd, Killam Ranch Properties Ltd and Killam Industrial Dev Ptnshp Ltd | Family / private | Commercial landlord | Laredo, Texas | 1,321,604 sq ft |
| Killam Ranch Properties Ltd, Killam Development Ltd, Killam Industrial Dev Ptnshp Ltd, Killam Oil Co | Family / private | Landowner | Laredo, Texas | 130 accounts, about 8,489 acres |
| Killeen Independent School District | Government | Landowner | Killeen, Texas | 80 accounts, 1,018 acres, $989.0M |
| Killeen Mall Realty Holding LLC | Private company | Building owner | Killeen, Texas | 557,418 sq ft |
| Killeen Mall Realty Holding LLC | Private company | Commercial landlord | Killeen, Texas | 34.3 acres, $22.4M |
| Killeen Summit Builders LLC | Private company | Homebuilder | Killeen, Texas | 37 accounts |
| Kilroy Realty | REIT | Building owner | Austin, Texas | 758,975 sq ft (Kilroy) |
| Kilroy Realty | REIT | Commercial landlord | Austin, Texas | 1 building, 758,975 sq ft |
| Kilroy Realty | REIT | Commercial landlord | Long Beach, California | 957,705 sq ft, 7 office buildings |
| Kilroy Realty | REIT | Commercial landlord | Los Angeles, California | 16.3M sq ft, 121 buildings |
| Kilroy Realty | REIT | Commercial landlord | Palo Alto, California | 165,574 sq ft in 2 buildings |
| Kilroy Realty | REIT | Commercial landlord | San Diego, California | 2.73M sq ft, 28 buildings + 608 apartments |
| Kilroy Realty | REIT | Commercial landlord | Santa Monica, California | 104,853 sq ft (2100/2110 Colorado Ave, 3 buildings) |
| Kilroy Realty | REIT | Commercial landlord | Seattle, Washington | 2,078,328 sq ft in 8 Seattle properties |
| Kilroy Realty Corporation | REIT | Commercial landlord | San Francisco, California | 5,564,971 sq ft, 30 buildings |
| Kimberly-Clark Tissue Co | Public company | Commercial landlord | Mobile, Alabama | 22 parcels, about 339 acres |
| Kimco Brownsville LP | Private company | Commercial landlord | Brownsville, Texas | 3 accounts, about 27 acres; $27.4M |
| Kimco Realty | REIT | Commercial landlord | Hollywood, Florida | 27 parcels, 141.6 acres, $182.6M (roll) |
| Kimco Realty (Crossroads Plaza 1743 LP) | REIT | Building owner | Cary, North Carolina | 446,311 sq ft on the roll; 56.1 acres |
| Kimco Realty (Crossroads Plaza 1743 LP) | REIT | Commercial landlord | Cary, North Carolina | 4 parcels, 56.1 acres, 446,311 sq ft, $102.2M |
| Kimco Realty (incl. former Weingarten) | REIT | Commercial landlord | Houston, Texas | 5.4M sq ft over 99 accounts |
| Kimco Realty (Kimco Webster Square LLC) and AEW Capital (NP Royal Ridge LLC) | REIT | Commercial landlord | Nashua, New Hampshire | 2 parcels $42.1M / 4 parcels $42.8M |
| Kimco Realty (Mesa Riverview) | REIT | Commercial landlord | Mesa, Arizona | 38 parcels, 168 acres, $252.7M |
| Kimco Realty (Oakwood Plaza LP) | REIT | Building owner | Hollywood, Florida | 141.6 acres across 27 roll parcels |
| Kimco Realty (RPT Realty, L.P.) | REIT | Commercial landlord | Fort Collins, Colorado | 22 parcels, about 72 acres |
| Kimco Realty Corp | REIT | Commercial landlord | Fremont, California | 800,136 sq ft retail (3 centres) |
| Kimco Realty Corp, through its Prudential Investment Program joint venture | REIT | Building owner | Fremont, California | 504,666 sq ft leasable |
| Kimco Realty Corporation | REIT | Building owner | Mayagüez, Puerto Rico | — |
| Kimco Realty Corporation | REIT | Commercial landlord | Mayagüez, Puerto Rico | Western Plaza (two parcels), $64.4M gross book cost |
| Kinea Renda Imobiliária FII (KNRI11) | REIT | Building owner | São Paulo, Brazil | Ebony + Marble 56,734 m² GLA; Crystal 53,401 m² GLA |
| Kinea Renda Imobiliária FII (KNRI11) | REIT | Commercial landlord | São Paulo, Brazil | 12 office buildings, 166,959 m² fund GLA (all cities) |
| King Abdullah Financial District Development and Management Company (KAFD DMC), acquired by the Public Investment Fund in 2018 | Sovereign fund | Building owner | Riyadh, Saudi Arabia | 1.6M+ sqm total land area; 95 office towers |
| King County | Government | Landowner | Seattle, Washington | 264 parcels, 1,151 acres |
| King Model Homes | Private company | Homebuilder | Fayetteville, North Carolina | 51 parcels (42 in city), 49 without a building |
| King Power group (King Power MahaNakhon Co., Ltd.) — land, hotel, observation deck and retail; the 209 Ritz-Carlton Residences belong to their unit buyers | Private company | Building owner | Bangkok, Thailand | 150,000 m²; 314 m |
| Kingdom Canada | Private company | Homebuilder | North York, Ontario | 776 |
| Kingdom Holding Company (Kingdom Real Estate Development / Trade Center Company) | Public company | Homebuilder | Riyadh, Saudi Arabia | 3.07M sqm of plots, est. SAR 4bn sales, from a ~20M sqm landbank |
| Kingdom Holding Company (Trade Centre Company Limited) | Public company | Commercial landlord | Riyadh, Saudi Arabia | Investment properties SAR 3.37bn, of which SAR 1.3bn held for rental yield (31 Dec 2025) |
| Kingfisher Heliskiing Ltd | Private company | Landowner | Edgewood and Fauquier, British Columbia | one active occupant licence to cut, L50581 |
| KingSett Capital | Private equity | Building owner | Ottawa, Ontario | 880,000 sq ft |
| KingSett Capital | Private equity | Commercial landlord | Ottawa, Ontario | 880,000 sq ft (Bayshore Shopping Centre), 100% |
| Kingston Properties Limited (KPREIT) | Public company | Commercial landlord | Kingston, Jamaica | US$90.2 million investment-property portfolio (31 Dec 2025), of which six Kingston properties US$29.4 million |
| Kingston Wharves Limited | Public company | Building owner | Kingston, Jamaica | — |
| Kingston Wharves Limited | Public company | Landowner | Kingston, Jamaica | Freehold land J$17.12 billion NBV (31 Dec 2025); 56 acres bought for reclamation at Newport West (1964) |
| Kingston Wharves Limited | Public company | Commercial landlord | Kingston, Jamaica | Freehold land J$17.12 billion (NBV, 31 Dec 2025); '360k+ sq. ft. of warehousing in Newport West' |
| Kiracofe Homes LLC | Private company | Homebuilder | Fort Wayne, Indiana | 48 parcels (34 vacant); 27 in the city |
| Kirbor at Powhatan Park LLC | Private company | Homebuilder | Williamsburg, Virginia | 8 parcels (2021); 3 parcels (2024) |
| Kirkwood Community College | Government | Landowner | Cedar Rapids, Iowa | 11 parcels, 401 acres, $29.1M |
| Kite Realty Group | REIT | Commercial landlord | Cary, North Carolina | 8 parcels, 91.0 acres, 416,713 sq ft, $110.2M (Parkside Town Commons) |
| Kite Realty Group | REIT | Commercial landlord | Indianapolis, Indiana | 28 parcels, $197.3M (roll) |
| Kite Realty Group (KRG White Plains City Center, LLC) | REIT | Commercial landlord | White Plains, New York | $114.8M on 2 parcels; 362,278 sq ft |
| Kite Realty Group Trust | REIT | Building owner | Port St. Lucie, Florida | 116,279 sq ft across 3 parcels (roll) |
| Kite Realty Group Trust | REIT | Commercial landlord | Port St. Lucie, Florida | The Landing at Tradition, 397,199 sq ft (52% JV) + Tradition Village Center; $108.4M on the roll |
| Kite Realty Group Trust (52%) with a joint-venture partner (48%) | REIT | Building owner | Port St. Lucie, Florida | 397,199 sq ft GLA (10-K) |
| Kite Realty Group Trust (KRG entities) | REIT | Commercial landlord | Leesburg-Ashburn, Virginia | 29 parcels, 53.3 ac, $235.5M |
| Kite Realty Group Trust (RPAI Naperville Main) | REIT | Commercial landlord | Naperville, Illinois | 8 parcels, $13.8M assessed; $64.8M gross in Kite's books |
| Kite Realty Group–GIC joint venture (LW Owner 1 LLC, LW Owner 2 LLC) | REIT | Commercial landlord | Plano, Texas | 7 accounts, $643.7M; 782 apartments |
| Kitsumkalum First Nation | Government | Building owner | Terrace, British Columbia | 137.76 million board feet of lumber and 77,620 tonnes of pellets a year |
| Kitsumkalum First Nation | Government | Landowner | Terrace, British Columbia | the Highway 16 sawmill and pellet plant, bought for $14.05M |
| Kiwanis Village Society | Institution | Homebuilder | Duncan, British Columbia | $3,350 at 770 Trunk Road |
| Kiwi Property Group (NZX: KPG) | REIT | Building owner | Auckland (Auckland Council area), New Zealand | — |
| Kiwi Property Group (NZX: KPG) | REIT | Commercial landlord | Auckland (Auckland Council area), New Zealand | $3.01 billion total portfolio at 31 March 2026 |
| Kiwi Property Group (NZX: KPG) — Resido build-to-rent | REIT | Homebuilder | Auckland (Auckland Council area), New Zealand | 295 apartments (Resido, Sylvia Park) |
| KL Winding Oaks LLC | Developer | Landowner | Ocala, Florida | 118 parcels, 590 acres, $37.1M |
| KLA Corporation (listed as KLA Tencor Corporation) | Public company | Landowner | Milpitas, California | $693.7M; 2.65% (rank 2) |
| KLCC (Holdings) Sdn Bhd (wholly owned by Petroliam Nasional Berhad, PETRONAS) | Government | Landowner | Kuala Lumpur, Malaysia | 64.677% of KLCCP Stapled Group, which owns c. 3.2M sq ft (Twin Towers) plus Menara 3 PETRONAS, Menara ExxonMobil, Suria KLCC, Mandarin Oriental, Kompleks Dayabumi and vacant Lot D1 |
| KLCC Real Estate Investment Trust (KLCC REIT), property vested in its trustee Maybank Trustees Berhad | REIT | Building owner | Kuala Lumpur, Malaysia | 3,195,544 sq ft NLA; 5,499,468 sq ft GFA; land 234,007 sq ft |
| KLCCP Stapled Group (KLCC Property Holdings Berhad + KLCC REIT; PETRONAS-controlled) | REIT | Commercial landlord | Kuala Lumpur, Malaysia | 5.6M sq ft office NLA + 1.1M sq ft retail NLA; property value RM16.7B (FY2025) |
| Klépierre | REIT | Commercial landlord | Rome, Italy | Porta di Roma 98,000 m² GLA (50%); RomaEst 97,000 m² GLA |
| Klimat Contracting Ltd. | Private company | Homebuilder | Castlegar, British Columbia | Licence 38423, in good standing |
| Klinger Homes Inc. | Private company | Homebuilder | Stittsville, Ontario | 18 |
| KLP Eiendom AS | Pension fund | Building owner | Oslo, Norway | 41,128 m2 |
| KLP Eiendom AS | Pension fund | Commercial landlord | Oslo, Norway | Over 2.7 million m2, property value NOK 111.4 billion (group, Nordic) |
| KMA Homes LLC | Private company | Homebuilder | Michigan City, Indiana | 6 parcels, $433,000 |
| KMR Builders LLC | Private company | Homebuilder | Brownsville, Texas | 34 accounts |
| Knightsbridge Partners of Naples LLC / Knightsbridge PRN of NPLS LLC | Private company | Landowner | Naples, Florida | 4 parcels; roll land area 6,107 acres, $14.5M |
| Knossos Development LLC | Private company | Homebuilder | Philadelphia, Pennsylvania | 17 parcels |
| Knox County (including the Board of Education) | Government | Landowner | Knoxville, Tennessee | 551 address points as 'KNOX COUNTY'; 34 as 'KNOX COUNTY TENNESSEE'; 69 as Knox County Board of Education |
| Knoxville Habitat for Humanity | Institution | Homebuilder | Knoxville, Tennessee | 22 parcels |
| Knoxville Utilities Board (KUB) | Government | Landowner | Knoxville, Tennessee | 262 address points on 234 parcels; 4 more as 'UTILITY KNOXVILLE UTILITIES BOARD' |
| Knoxville's Community Development Corporation (KCDC) | Government | Landowner | Knoxville, Tennessee | 1,222 address points, plus 477 as 'Knoxville Community Development Corporation' |
| Københavns Lufthavne A/S (Copenhagen Airports), 98.6% Danish State (Ministry of Finance) | Government | Building owner | Copenhagen, Denmark | — |
| Koch Industries | Private company | Commercial landlord | Brandon, Manitoba | 300 employees |
| Koch Real Estate Holdings Inc | Private company | Landowner | Wichita, Kansas | 20 parcels, about 1,370 acres, $29.9M |
| Kodusadam OÜ (Merko–BLRT joint venture) | Developer | Homebuilder | Tallinn, Estonia | 10 apartment buildings completed in Noblessner; 83 flats under way |
| Kohan Retail Investment Group | Private company | Commercial landlord | Spokane, Washington | NorthTown Mall, 1 million sq ft retail ($49M, Feb 2022) |
| Kolter Homes (Verano Development LLC, Astor Creek Development LLC, KH- and HH-named entities) | Private company | Homebuilder | Port St. Lucie, Florida | 1,126 vacant lots; 1,539 parcels, 1,029 acres |
| Kolter Homes LLC (through Verano Development LLC and related entities) | Developer | Landowner | Port St. Lucie, Florida | 1,539 parcels, 1,029 acres |
| Kongresshaus-Stiftung Zürich (public-law foundation of the City of Zürich) — buildings; the ground belongs to the City of Zürich | Government | Building owner | Zürich, Switzerland | — |
| Kootenay Boundary Homes Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 41962, in good standing |
| Kootenay Lake Historical Society | Institution | Landowner | Kaslo, British Columbia | $5,213.97 exempted at 324 Front Street; custodian of the S.S. Moyie under a 99-year lease |
| Kootenay Society for Community Living and Phoenix Manor Society | Institution | Landowner | Grand Forks, British Columbia | 556 & 558 73rd Avenue and 876 72nd Avenue, $4,507 of tax foregone in 2025 |
| Kootenay Society for Community Living, Castlegar & District Community Services Society and Woodland Park Housing Co-Operative | Institution | Landowner | Castlegar, British Columbia | 13 separately exempt community-housing parcels, $65,859 of tax foregone in 2025 |
| Korail (Korea Railroad Corporation, 한국철도공사) | Government | Building owner | Seoul, South Korea | 29,048.9 m² site; about 337,000 m² floor area planned, up to 39 floors in five buildings |
| Korail (Korea Railroad Corporation, 한국철도공사) | Government | Landowner | Seoul, South Korea | Seoul Station North railway land, 29,048.9 m²; co-implementer of the 456,099 m² Yongsan International Business District |
| Kordsa Inc. | Private company | Landowner | Chattanooga, Tennessee | 3 parcels, about 290 acres, $14.6M appraised |
| Korea International Trade Association (KITA) | Institution | Commercial landlord | Seoul, South Korea | 605,221 m² — World Trade Center Seoul, Samseong-dong |
| Korea International Trade Association (한국무역협회, KITA) | Institution | Building owner | Seoul, South Korea | 605,221 m² (WTC Seoul complex as KITA states it) |
| Koury Corporation and affiliates | Private company | Landowner | Greensboro, North Carolina | 204 parcels, about 1,148 acres; $348.2M assessed |
| Koury Corporation and affiliates | Private company | Commercial landlord | Greensboro, North Carolina | 204 parcels, $348.2M |
| KP Smart Homes LLC | Private company | Homebuilder | Ocala, Florida | 29 parcels, 4.9 acres |
| KPMG Luxembourg and BPI Real Estate | Private company | Building owner | Luxembourg City, Luxembourg | 31,000 m2 planned (new building) |
| Kraft Heinz Foods Company | Public company | Commercial landlord | Davenport, Iowa | 2 parcels, $49.8M, 68.0 acres |
| Kraft Heinz Foods Company | Public company | Building owner | Springfield, Missouri | — |
| Kraft Inc | Public company | Building owner | Garland, Texas | 639,149 sq ft across seven improvements, the largest a 537,614 sq ft building of 1948 |
| Krajowy Ośrodek Wsparcia Rolnictwa (KOWR) — Zasób Własności Rolnej Skarbu Państwa | Government | Landowner | Warsaw, Poland | 1,330.0 thousand ha nationally (end-2024) |
| KRE Tiger Inland Point LLC and Metrocom Development LLC | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 5 accounts, 20.7 acres, $19.6M |
| KRE UP III Apollo / Canvas Owner LLC | Private company | Homebuilder | Tempe, Arizona | 590 units (2019–2020) |
| Kreunen Farms LLC and related Kreunen entities | Private company | Landowner | Southaven, Mississippi | 57 parcels, 185.9 acres (entities only: 46 parcels) |
| KRG Ashburn Loudoun LLC (Kite Realty Group Trust) | REIT | Building owner | Leesburg-Ashburn, Virginia | — |
| KRG Hagerstown LLC (Kite Realty Group Trust) | REIT | Building owner | Hagerstown, Maryland | 114,223 sq ft (roll) |
| KRG White Plains City Center, LLC | REIT | Building owner | White Plains, New York | 362,278 sq ft retail (Kite 10-K) |
| Kroenke Arena Company LLC | Private company | Building owner | Denver, Colorado | 706,632 sq ft arena (roll); 1,956,924 sq ft (44.9 acres) site |
| Kroger (Dillon Companies, LLC / King Soopers) | Public company | Commercial landlord | Fort Collins, Colorado | 12 parcels, about 56 acres |
| Kroger (Dillon Real Estate Co., Inc.) | Public company | Commercial landlord | Grand Junction, Colorado | 6 parcels, 187,937 sq ft, $25.0M |
| KRP Properties (Wesley Clover International Corporation) | Private company | Building owner | Kanata, Ontario | 125,269 RSF (Tower A) and 102,620 RSF (Tower B) |
| KRP Properties (Wesley Clover International Corporation) | Private company | Commercial landlord | Kanata, Ontario | 30 buildings, about 3M rentable sq ft (28 enumerated at 2,677,128 RSF) |
| KRP Residential Inc. (Marshes Village) | Private company | Homebuilder | Kanata, Ontario | no possessions recorded |
| Krueger Construction Inc | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 15 records |
| Kruger Inc. | Private company | Building owner | Trois-Rivières, Quebec | 41.67 ha site (416,727.3 m² of land) |
| Kruger Inc. | Private company | Commercial landlord | Trois-Rivières, Quebec | $41,600,000 — Trois-Rivières Mill |
| KSL Capital Partners | Private equity | Commercial landlord | Spokane, Washington | 5 Davenport hotels, nearly 1,800 rooms (about $200M, Dec 2021) |
| KSL Capital Partners (1776 Sarasota Associates LLC) | Private equity | Commercial landlord | Sarasota, Florida | 2 parcels, 430,239 sq ft, $149.8M (roll); bought for $163.8M, July 2026 |
| KSL Capital Partners (affiliate) | Private equity | Building owner | Spokane, Washington | — |
| KSL Capital Partners (Grasslawn Property LLC) | Private equity | Commercial landlord | Hilton Head Island, South Carolina | $74.3M (1 parcel, 709,144 sq ft) |
| KT Sarasota entities (105 NE 1st St, Delray Beach) | Developer | Commercial landlord | Sarasota, Florida | 5 parcels, 422,811 sq ft, $145.6M (roll) |
| Ktunaxa Nation Council | Institution | Building owner | Cranbrook, British Columbia | — |
| Ktunaxa Nation Council | Institution | Landowner | Cranbrook, British Columbia | three city properties plus two held by an affiliated society |
| Kualoa Ranch Inc | Private company | Landowner | Honolulu, Hawaii | 122 parcels, $76.2M, ~3,600 acres |
| Kubaka Homes Inc. | Private company | Homebuilder | Gloucester, Ontario | 6 |
| Kule-i Zemin Vakfı (a foundation of Sultan Mehmed II), administered by the General Directorate of Foundations (Vakıflar Genel Müdürlüğü, VGM) | Government | Building owner | Istanbul, Turkey | — |
| Kumul Consolidated Holdings | Government | Building owner | Port Moresby, Papua New Guinea | 38.4 hectares (site, incl. 3.2 ha reclaimed) |
| Kumul Consolidated Holdings | Government | Landowner | Port Moresby, Papua New Guinea | 38.4 ha former downtown port site, 99-year lease from 8 Aug 2023 |
| Kumul Consolidated Holdings | Government | Commercial landlord | Port Moresby, Papua New Guinea | 38.4 ha former port site (99-year lease) |
| Kurv Industrial (formerly Bridge Industrial) — Bridge Point Tacoma | Private company | Commercial landlord | Tacoma, Washington | 20 parcels, 163.5 acres, $476.3M appraised |
| Kuzu Toplu Konut İnşaat Ltd. Şti. | Private company | Homebuilder | Istanbul, Turkey | 4,377 homes contracted on TOKİ Istanbul projects |
| Kyivmiskbud (ПрАТ «ХК «Київміськбуд») | Government | Homebuilder | Kyiv, Ukraine | over 45 million m² of housing (cumulative, per 2014 Book of Records of Ukraine) |
| Kylemore Homes | Private company | Homebuilder | Markham, Ontario | 577 |
| Kyndryl Inc | Public company | Building owner | Boulder, Colorado | 1,377.8 + 479.5 acres (County GIS acreage) |
| Kyndryl Inc | Public company | Landowner | Boulder, Colorado | 2 accounts, about 1,860 acres by GIS (346.92 acres in the larger account's legal description) |
| Kyo-ya Hotels & Resorts LP and affiliates | Private company | Commercial landlord | Honolulu, Hawaii | 8 parcels, $1.75B (roll) |
| Kyrene Elementary School District No. 28 | Government | Landowner | Chandler, Arizona | 8 parcels, 111 acres, $151M |
| Kyrene Elementary School District No. 28 | Government | Landowner | Tempe, Arizona | 8 parcels, about 73 acres, $131.5M |
| L and L Hospitality Holdings LLC | Private company | Commercial landlord | Concord, California | $55,383,894 (one parcel, former redevelopment area) |
| La Caisse (Caisse de dépôt et placement du Québec) — real estate, formerly branded Ivanhoé Cambridge | Pension fund | Commercial landlord | Montreal, Quebec | $42.9B net / $74B gross, globally |
| La Caisse (formerly Ivanhoé Cambridge) | Pension fund | Building owner | Canada | — |
| La Caisse (Ivanhoé Cambridge) | Pension fund | Building owner | Burnaby, British Columbia | — |
| La Caisse (Ivanhoé Cambridge) | Pension fund | Commercial landlord | Burnaby, British Columbia | 47 acres at Metropolis at Metrotown; $42.9B of net real estate assets company-wide |
| La Caisse (Ivanhoé Cambridge) | Pension fund | Commercial landlord | Surrey, British Columbia | 50% of Guildford Town Centre ($542.1M assessed) plus a 50% interest in the adjacent 18-acre development site |
| La Caisse (Ivanhoé Cambridge) and LaSalle Canada Property Fund | Pension fund | Building owner | Surrey, British Columbia | — |
| La Caisse real estate (formerly Ivanhoé Cambridge, CDPQ) | Pension fund | Commercial landlord | Canada | CA$74B gross assets; CA$42.9B net |
| La Gorce Country Club, Inc. | Private company | Landowner | Miami Beach, Florida | 12 parcels, 139.4 acres, $13.4M |
| La Hermana Mayor, LLC | Private company | Building owner | Baton Rouge, Louisiana | — |
| La Sierra University | Institution | Landowner | Riverside, California | $165.5M taxable value, rank 6 (FY2025) |
| Lafayette City-Parish Consolidated Government | Government | Landowner | Lafayette, Louisiana | 645 parcels, 810.8 acres in the city; 807 parcels, 1,271.2 acres parish-wide |
| Lafayette Memorial Sanitarium | Institution | Building owner | Lafayette, Louisiana | — |
| Lafayette Parish School Board | Government | Landowner | Lafayette, Louisiana | 85 parcels, 2,758.3 acres, $60.3M assessed parish-wide (51 parcels, 530.1 acres in the city) |
| Lagos State Development and Property Corporation (LSDPC) | Government | Landowner | Lagos, Nigeria | 1,190 units delivered in seven years to 2026; 3,149 more in 29 projects |
| Lagos State Development and Property Corporation (LSDPC) | Government | Homebuilder | Lagos, Nigeria | 1,190 units in seven years; 3,149 in 29 ongoing projects |
| Lagos State Government — public-private partnership schemes | Government | Homebuilder | Lagos, Nigeria | 6,209 units (2019–2026); 3,791 more in joint ventures |
| Lagos State Government (land vested in the Governor) | Government | Landowner | Lagos, Nigeria | All land in Lagos State except Federal holdings (Land Use Act s1, s49) |
| Lagos State Government (Ministry of Housing) — direct budget | Government | Homebuilder | Lagos, Nigeria | 4,414 units (2019–2026) |
| Laird Norton Company | Family / private | Commercial landlord | Boise, Idaho | 401,856 sq ft office (2 buildings) |
| Laird Norton Company (Laird Norton Properties) | Family / private | Building owner | Boise, Idaho | 275,000 sq ft (Laird Norton); 261,937 sq ft (KIVI 2019) |
| Lake Breeze Vineyards Limited | Private company | Building owner | Naramata, British Columbia | — |
| Lake Breeze Vineyards Limited | Private company | Commercial landlord | Naramata, British Columbia | 1 winery licence |
| Lake Charles Harbor and Terminal District | Government | Building owner | Lake Charles, Louisiana | — |
| Lake Charles Harbor and Terminal District (land) | Government | Building owner | Lake Charles, Louisiana | — |
| Lake Charles Harbor and Terminal District (Port of Lake Charles) | Government | Landowner | Lake Charles, Louisiana | 104 parcels, 25 assessments, 1,112 acres in the city; about 5,500 acres region-wide |
| Lake City Construction Inc | Private company | Homebuilder | Lake Charles, Louisiana | 30 parcels (3.7 acres) |
| Lake Las Vegas Recovery Acquisition LLC and LLV Golf Recovery Acquisition LLC | Private company | Landowner | Henderson-Paradise, Nevada | HENDERSON: 119 parcels, about 696 acres |
| Lakeland Dakota Homes LLC | Developer | Homebuilder | Minot, North Dakota | 169 parcels / 65.4 ac |
| Lakeridge Health | Institution | Building owner | Bowmanville, Ontario | — |
| Lakeridge Health | Institution | Commercial landlord | Bowmanville, Ontario | one hospital site, to be more than doubled |
| Lakeridge Health | Institution | Building owner | Port Perry, Ontario | — |
| Lakeridge Health | Institution | Commercial landlord | Port Perry, Ontario | one hospital site at 451 Paxton Street |
| Lakeridge Park Residential Corporation — WFN Development Limited Partnership | Government | Building owner | Westbank, British Columbia | 209 single-family lots |
| Lakeridge Park Residential Corporation — WFN Development Limited Partnership | Government | Homebuilder | Westbank, British Columbia | 209 single-family lots on Tsinstikeptum IR No. 10 |
| Lam Research Corporation | Public company | Building owner | Fremont, California | — |
| Lam Research Corporation | Public company | Building owner | Livermore, California | — |
| Lam Research Corporation | Public company | Commercial landlord | Livermore, California | owns 'the majority' of its Livermore facilities (area not stated) |
| Lamar University | Government | Building owner | Beaumont, Texas | — |
| Lamar University (Texas State University System) | Government | Landowner | Beaumont, Texas | 343 accounts, 326.7 acres, $14.5M |
| Lamb Weston Inc | Public company | Commercial landlord | Pasco-Richland-Kennewick, WA | 11 parcels, 529 acres, $209.9M in Richland; 44 parcels, 9,787 acres, $265.6M countywide |
| LAMDA Development S.A. (The Ellinikon) | Public company | Homebuilder | Athens, Greece | 671 units in Little Athens, 85–86% sold or reserved; EUR 291m residential revenue in 2025 |
| LAMDA DOMI S.A. (LAMDA Development) — 90-year usufruct; HRADF retains bare ownership | Public company | Building owner | Athens, Greece | approx. 152,000 m² building on a 68,000 m² plot; Golden Hall 50.1k m² GLA |
| LAMDA MALLS Group (LAMDA Development S.A.) | Public company | Building owner | Athens, Greece | 61,000 m² GLA; about 200 stores; 2,100 parking places |
| LAMDA MALLS Group (LAMDA Development S.A.) | Public company | Commercial landlord | Athens, Greece | EUR 1,761m GAV; 179k m² GLA in operation |
| Lampsa Hellenic Hotels S.A. (ΛΑΜΨΑ Ελληνικαί Ξενοδοχεία) | Public company | Building owner | Athens, Greece | — |
| Lancaster County | Government | Landowner | Lincoln, Nebraska | 23 parcels, about 117 acres |
| Lancia Homes Inc | Private company | Homebuilder | Fort Wayne, Indiana | 78 parcels (66 vacant); 21 in the city |
| Lancium Abilene LLC | Private company | Building owner | Abilene, Texas | 8 buildings, 1.2 GW (phase 1 + 2) |
| Lancium Abilene LLC and affiliates | Private company | Commercial landlord | Abilene, Texas | 40 accounts, $1.33B real property |
| Lancium Abilene LLC, Lancium Abilene Real Estate LLC, Lancium Abilene II LLC | Private company | Landowner | Abilene, Texas | 40 accounts, about 1,382 acres, $1.33B |
| Land and Houses PCL (LH) | Public company | Homebuilder | Bangkok, Thailand | USD 959.7 million revenue (2014) |
| Land Ark Construction Ltd. | Private company | Homebuilder | Stittsville, Ontario | 84 |
| Land Bank of Kansas City, Missouri | Government | Landowner | Kansas City, Missouri | 2,920 parcels, about 600 acres |
| Land Berlin | Government | Building owner | Berlin and Frankfurt am Main, Germany | — |
| Land Clearance for Redevelopment Authority (LCRA) | Government | Landowner | St. Louis, Missouri | 174 parcels on the roll; 200 in its own inventory, about 103 acres |
| Land Clearance for Redevelopment Authority of the City of St. Louis (LCRA) | Government | Building owner | St. Louis, Missouri | 15.04 acres (stadium parcel) |
| Land Development Agency | Government | Landowner | Dublin (Dublin City Council area), Ireland | Dublin City projects: Donore 665, Cherry Orchard Point c.1,100, Inchicore c.1,000 homes; national pipeline 21,000+ homes on 44 sites |
| Land Development Agency | Government | Homebuilder | Dublin (Dublin City Council area), Ireland | over 3,200 homes delivered to date |
| Land Reutilization Authority (LRA) | Government | Landowner | St. Louis, Missouri | 9,444 parcels on the roll; 10,349 in LRA's own inventory, about 1,122 acres |
| Land Trust for the Mississippi Coastal Plain | Institution | Landowner | Gulfport, Mississippi | 43 parcels, 160 acres |
| Land trusts held by title agencies (Midland Agency of Northwest Ohio Inc, trustee; Louisville Title Agency for N.W. Ohio Inc, trustee) | Private company | Commercial landlord | Toledo, Ohio | About 290 parcels, about $62M |
| Land: public (roll: County of Volusia, leased; ISC: City of Daytona Beach); facility and leasehold: NASCAR (ex-International Speedway Corporation) | Government | Building owner | Daytona Beach, Florida | about 445 acres in three roll parcels; ISC gave the facility as 440 acres |
| Landlord of 445 North Service Road West (not established) | Private company | Commercial landlord | Swift Current, Saskatchewan | 732 m² let to Farm Credit Canada |
| Landlord of MNP Place (not established) | Private company | Commercial landlord | Weyburn, Saskatchewan | 130 m² let to Canada |
| Landlord of the Chinook Centre (not established) | Private company | Commercial landlord | Swift Current, Saskatchewan | 271 m² let to Canada |
| Landlord of the Weyburn Postal Station (not established) | Private company | Commercial landlord | Weyburn, Saskatchewan | 703 m² let to Canada Post |
| Landlords to the federal government (not established) | Private company | Commercial landlord | Dawson Creek, British Columbia | 4 leased federal premises, 1,995 sq m |
| Landlords to the federal government (not established) | Private company | Commercial landlord | Smithers, British Columbia | 3 leased federal premises, 863 sq m |
| Landmark 24 Homes (Landmark 24 Homes of Savannah LLC; of Georgia LLC) | Private company | Homebuilder | Savannah, Georgia | 118 parcels |
| Landmark Land Holdings, LLC | Developer | Landowner | Alexandria, Virginia | 17 parcels/units, $80.5M, 32.0 acres |
| Landrise Developments / Don West Construction and Lecram Inc. | Developer | Landowner | St. Thomas, Ontario | majority of the Sandymount Development Area; almost 1,500 units proposed |
| Lands Department (Ministry of Natural Resources) | Government | Landowner | Belize City, Belize | Crown land sales: BZ$4.413M capital revenue budgeted, FY2026/27; BZ$18.0M budgeted for land acquisition payments and surveys |
| Landsea Homes | Developer | Homebuilder | Mesa, Arizona | 16 homes |
| Landsea Homes | Private company | Homebuilder | Ontario, California | 10 communities named |
| Lane Community College (district) | Government | Building owner | Eugene, Oregon | — |
| Lane County | Government | Building owner | Eugene, Oregon | — |
| Lane County | Government | Landowner | Eugene, Oregon | 159 lots, 232.4 acres |
| Lane Transit District | Government | Landowner | Eugene, Oregon | 37 lots, 19.4 acres |
| Lanište d.o.o. (INGRA Group — Ingra d.d., listed on the Zagreb Stock Exchange, through Ingra nekretnine d.o.o.) | Public company | Building owner | Zagreb, Croatia | — |
| Lanoha-named companies (Lanoha Center Development, Lanoha Live Lumberyard LLC and others) | Private company | Commercial landlord | Omaha, Nebraska | 62 parcels, $117.0M |
| Lansing Community College | Government | Landowner | Lansing & East Lansing, Michigan | 30 parcels, 34 acres |
| Lansing Housing Commission | Government | Landowner | Lansing & East Lansing, Michigan | 24 parcels, 13 acres |
| Lansing Retail Center LLC (Frandor Shopping Center) | Private company | Commercial landlord | Lansing & East Lansing, Michigan | $15.1M taxable (No. 10); 5 parcels, 67 acres |
| Lansing School District | Government | Landowner | Lansing & East Lansing, Michigan | 52 parcels, 588 acres |
| Lantrip's Custom Homes, Inc. | Private company | Homebuilder | Abilene, Texas | 54 accounts |
| LaPorte County | Government | Landowner | Michigan City, Indiana | 18 parcels, about 1.2 acres stated |
| Laredo College | Government | Landowner | Laredo, Texas | 15 accounts, about 272 acres |
| Laredo Independent School District (incl. Laredo ISD Public Facility Corp) | Government | Landowner | Laredo, Texas | 145 accounts, about 323 acres |
| Laredo Outlet Shoppes, LLC (CBL & Associates Properties joint venture) | REIT | Building owner | Laredo, Texas | 358,135 sq ft |
| Laredo Portfolio LLC | Private company | Commercial landlord | Laredo, Texas | 1,305,509 sq ft |
| Large private tracts: Gale Place LLC; Social Storm Properties LLC; N & T Farms LLC; Crossroads ATV & Recreation Pk LLC; Horseshoe Bend of Clinton LLC; Lark Properties LLC | Private company | Landowner | Clinton, Mississippi | 338; 262; 175; 170; 160; 146 acres |
| Largest London builders as named by an independent report | Private company | Homebuilder | London, Ontario | 12 firms named |
| Largest single-asset apartment owners | Private company | Commercial landlord | Lubbock, Texas | 5 accounts, about 97 acres, $194.5M |
| Larimer County | Government | Landowner | Fort Collins, Colorado | 25 accounts, about 215 acres in its own name; plus joint holdings with the City |
| Larry H. Miller Arena Corp (building); Redevelopment Agency of Salt Lake City (land) | Private company | Building owner | Salt Lake City, Utah | — |
| Las Colinas and La Villita holding partnerships (mailed to 270 Park Ave, New York) | Private company | Commercial landlord | Irving, Texas | 8 accounts, 1,524 apartments, $334.0M |
| Las Colinas Association | Private company | Landowner | Irving, Texas | 74 accounts, about 12 acres, $2.4M |
| Las Vegas Sands Corp. | Public company | Commercial landlord | Singapore | 620,562 sq ft mall + ~1.2M sq ft convention + 1,844 rooms at Marina Bay Sands |
| Las Vegas Sands Corp. (NYSE: LVS), through its wholly owned subsidiary Marina Bay Sands Pte. Ltd. | Public company | Building owner | Singapore | 1,844 hotel rooms; ~157,000 sq ft gaming; 620,562 sq ft mall GLA; ~1.2M sq ft convention space |
| Las Vegas Valley Water District and Southern Nevada Water Authority | Government | Landowner | Las Vegas, Nevada | 65 parcels, about 470 acres, $496.3M taxable |
| LaSalle Canada Property Fund | Institution | Commercial landlord | Surrey, British Columbia | 50% of Guildford Town Centre and 50% of the 18-acre site north of it |
| LaSalle Investment Management | Private equity | Commercial landlord | Concord, Ontario | 49% of Vaughan Mills |
| Laurel Oak Homes LLC | Private company | Homebuilder | Gainesville, Florida | 43 City |
| Lax Kw'alaams Business Development | Institution | Homebuilder | Prince Rupert, British Columbia | 70 units |
| LB Port Royal LLC | Private company | Homebuilder | Naples, Florida | 2 homes built 2025 |
| LBA IV-PPI LLC | Private equity | Landowner | Irvine, California | $753,169,072 taxable value (rank 2, 0.67%) |
| LBA IV-PPI, LLC | Private equity | Building owner | Irvine, California | — |
| LBA Realty (LBA IV-PPI, LLC) | Private equity | Commercial landlord | Irvine, California | $753.2M taxable value (City rank 2) |
| LCKC 31P Development Partners LLC | Developer | Homebuilder | Kansas City, Missouri | 25 parcels (17 vacant lots) |
| LCO Building LLC | Private company | Building owner | Buffalo, New York | — |
| LCO Building LLC and affiliates (c/o Larkin Development Group) | Private company | Commercial landlord | Buffalo, New York | 23 commercial parcels, $75.5M |
| LCOR | Private company | Commercial landlord | Alexandria, Virginia | $399.0M (0.80%) |
| LCOR | Private company | Homebuilder | White Plains, New York | $247.0M |
| LCOR (12th Street Apartments, Sage) | Private company | Homebuilder | Arlington, Virginia | 306 units |
| LCOR Alexandria LLC | Private company | Building owner | Alexandria, Virginia | — |
| LCOR Alexandria LLC | Private company | Landowner | Alexandria, Virginia | 8 parcels, $399.0M, 15.7 acres |
| Le Groupe Maurice | Private company | Homebuilder | Montreal, Quebec | 12,192 apartments |
| Leadership Sq Realty Investors LLC | Private company | Building owner | Oklahoma City, Oklahoma | 790,093 sq ft (assessor building record) |
| Leary & Brown, Inc. | Private company | Homebuilder | Columbus, Georgia | 64 permits (Feb 2016 - Feb 2022) |
| Legacy Heritage Homes LLC; Archon Homes LLC | Private company | Homebuilder | Clinton, Mississippi | 9 and 7 houses |
| Legacy Pacific Industrial Park, owner not established | Private company | Commercial landlord | Chilliwack, British Columbia | over 280,000 sq ft on a 38+ acre industrial park |
| Legacy Tower LLC (title under COMIDA) | Private company | Building owner | Rochester, New York | — |
| Legend Classic Homes Ltd | Private company | Homebuilder | Fort Worth, Texas | 579 accounts |
| Legendary Home Builders LLC | Private company | Homebuilder | Destin, Florida | 2 City parcels, $3.7M (plus 3 outside the City) |
| Lekki Free Zone Development Company (China-Africa Lekki Investment Ltd and Lagos State Government, through Lekki Worldwide Investments Limited) | Government | Landowner | Lagos, Nigeria | 16,000 hectares (Lekki Free Zone) |
| Lekki Port LFTZ Enterprise Limited (joint venture: Lekki Port Investment Holdings Inc — China Harbour Engineering Company and Tolaram — with Lagos State Government and Nigerian Ports Authority) | Private company | Building owner | Lagos, Nigeria | up to 90 hectares (Wikipedia) |
| Leland Stanford Junior University (Stanford University) | Institution | Building owner | Palo Alto, California | 10 million sq ft on 700 acres |
| Leland Stanford Junior University (Stanford University) | Institution | Landowner | Palo Alto, California | $7.40B taxable assessed value, 15.0% of the city (FY2025); 700-acre research park |
| Lendlease | Public company | Homebuilder | Brooklyn, New York | 834 units (1 Java Street, Greenpoint, 2023) |
| Lendlease International Towers Sydney Trust (LLITST) | Institution | Commercial landlord | Sydney (City of Sydney LGA), New South Wales | A$4.6bn — Towers Two and Three, International House, Towns Place car park |
| Lendlease International Towers Sydney Trust (Towers Two and Three, International House, 100%) and Lendlease One International Towers Sydney Trust (Tower One, 100%) | Institution | Building owner | Sydney (City of Sydney LGA), New South Wales | approx. 275,400 m2 across the three towers (103,000 + 90,000 + 82,400 m2 as the fund pages state; the sum is ours) |
| Lendlease One International Towers Sydney Trust (LLOITST) | Institution | Commercial landlord | Sydney (City of Sydney LGA), New South Wales | approx. A$2.45bn — Tower One, c.103,000 m2 |
| Lennar | Public company | Homebuilder | Arlington, Texas | 5 accounts |
| Lennar | Public company | Homebuilder | Boise, Idaho | 254 (7.8%) |
| Lennar | Public company | Homebuilder | Chandler, Arizona | 142 homes |
| Lennar | Public company | Homebuilder | Chula Vista, California | 19,713 homes delivered FY2025 (West segment) |
| Lennar | Public company | Homebuilder | Concord, California | Former CNWS master developer (Agreement to Negotiate amended 12 Jul 2016) |
| Lennar | Public company | Homebuilder | Dallas, Texas | 133 accounts |
| Lennar | Public company | Homebuilder | Escondido, California | 380 homes (The Villages, with New Urban West); 380 roll parcels in SUB16-0009 A/B/C |
| Lennar | Public company | Homebuilder | Glendale, Arizona | 59 homes |
| Lennar | Public company | Homebuilder | Irvine, California | ~40% of FivePoint; option holder on 308 Great Park homesites sold to a land bank in 2025 |
| Lennar | Public company | Homebuilder | Jacksonville, Florida | 468 parcels, 358 acres |
| Lennar | Public company | Homebuilder | Mesa, Arizona | 633 homes |
| Lennar | Public company | Homebuilder | Ontario, California | 8 communities/neighbourhoods (incl. Parkside with New Home Co) |
| Lennar | Public company | Homebuilder | Phoenix, Arizona | 792 parcels |
| Lennar | Public company | Homebuilder | Reno-Sparks, Nevada | 338 parcels, about 812 acres |
| Lennar | Public company | Homebuilder | San Antonio, Texas | $14,286,390 |
| Lennar | Public company | Homebuilder | Tampa, Florida | 80 / 283 parcels (130 acres) |
| Lennar | Public company | Homebuilder | Tucson, Arizona | 213 parcels |
| Lennar (Greystone Nevada, LLC) | Public company | Homebuilder | Henderson-Paradise, Nevada | 317 parcels, about 38 acres |
| Lennar (incl. Millrose Properties Texas) | Public company | Homebuilder | Corpus Christi, Texas | 354 accounts |
| Lennar (incl. Millrose Properties Texas) | Public company | Homebuilder | Fort Worth, Texas | 779 accounts |
| Lennar (Lennar Carolinas, LLC) | Public company | Homebuilder | Cary, North Carolina | 33 parcels, all lots ($3.5M) |
| Lennar (Lennar Carolinas, LLC) | Public company | Homebuilder | Durham, North Carolina | 174 parcels, 165 without a building |
| Lennar (Lennar Carolinas, LLC) | Public company | Homebuilder | Raleigh, North Carolina | 226 permits (181 townhouse, 45 detached) |
| Lennar (Lennar Colorado, LLC) | Public company | Homebuilder | Colorado Springs, Colorado | 88 (92) |
| Lennar (Lennar Colorado, LLC) | Public company | Homebuilder | Fort Collins, Colorado | 70 |
| Lennar (Lennar Fresno, LLC) | Public company | Homebuilder | Fresno, California | 19,713 homes delivered, West segment FY2025 |
| Lennar (Lennar Homes of Indiana, LLC) | Public company | Homebuilder | Indianapolis, Indiana | 173 parcels (168 vacant lots) |
| Lennar (Lennar Homes of Oklahoma, LLC) | Public company | Homebuilder | Oklahoma City, Oklahoma | 45 parcels (43 vacant lots), about 10 acres |
| Lennar (Lennar Homes of Oklahoma, LLC) | Public company | Homebuilder | Tulsa, Oklahoma | 0 accounts in Tulsa; 48 county-wide |
| Lennar (Lennar Homes of Tennessee, LLC) | Public company | Homebuilder | Chattanooga, Tennessee | 88 parcels |
| Lennar (Lennar Homes of Tennessee, LLC) | Public company | Homebuilder | Nashville, Tennessee | 98 parcels |
| Lennar (Lennar Homes of Texas entities) | Public company | Homebuilder | Houston, Texas | 1,957 accounts |
| Lennar (Lennar Northwest, LLC) | Public company | Homebuilder | Spokane, Washington | 135 sales, $71.4M |
| Lennar (Lennar Northwest) | Public company | Homebuilder | Portland, Oregon | 17 lots in Multnomah County, none in Portland |
| Lennar (Lennar Northwest) | Public company | Homebuilder | Seattle, Washington | 3 parcels, no 2024–25 sales |
| Lennar (LMV II MMP Holdings, LP) | Public company | Homebuilder | White Plains, New York | $140.0M |
| Lennar Corporation | Public company | Homebuilder | Anaheim, California | 82,583 (group) |
| Lennar Corporation | Public company | Homebuilder | Chicago, Illinois | 20,492 (Central segment) |
| Lennar Corporation | Public company | Homebuilder | Huntington Beach, California | 82,583 delivered (group) |
| Lennar Corporation | Public company | Homebuilder | Long Beach, California | 82,583 (group) |
| Lennar Corporation | Public company | Homebuilder | Los Angeles, California | 82,583 (group) |
| Lennar Corporation | Public company | Homebuilder | Miami, Florida | 82,583 homes delivered, FY2025 |
| Lennar Corporation | Public company | Homebuilder | Santa Clarita, California | Option over 762 Valencia homesites sold to land bankers (583 in 2023, 179 in 2024) |
| Lennar Corporation (Lennar Homes of California, LLC) | Public company | Homebuilder | Sacramento, California | 274 (297 in 2024) |
| Lennar Corporation (NYSE: LEN) | Public company | Homebuilder | United States | 82,583 homes |
| Lennar Georgia, LLC | Public company | Homebuilder | Savannah, Georgia | 28 parcels, 687.5 acres |
| Lennar Homes LLC | Public company | Homebuilder | Gainesville, Florida | 13 City / 69 countywide |
| Lennar Homes LLC | Public company | Homebuilder | Ocala, Florida | 4 parcels, 67.8 acres |
| Lennar Homes of Alabama LLC | Public company | Homebuilder | Huntsville, Alabama | 174 parcels |
| Lennar Homes of Tennessee, LLC (Lennar Corporation) | Public company | Homebuilder | Clarksville, Tennessee | 131 county / 111 city |
| Lennar Homes of Tennessee, LLC (Lennar Corporation) | Public company | Homebuilder | Murfreesboro, Tennessee | 81 county / 57 city |
| Lennar Homes of Texas (Lennar Homes of Texas Land & Construction Ltd) | Public company | Homebuilder | Mesquite, Texas | 45 accounts |
| Lennar Homes, LLC (Lennar) | Public company | Homebuilder | Daytona Beach, Florida | 15 parcels, 1,337.5 acres |
| Lennar Iowa LLC | Private company | Homebuilder | Des Moines, Iowa | 10 parcels (10 lots) |
| Lennar Northwest LLC | Public company | Homebuilder | Salem, Oregon | 24 |
| Lennar Northwest, LLC (Lennar Corporation) | Public company | Homebuilder | Eugene, Oregon | 6 lots, 0.7 acres |
| Lennar Western Colorado LLC and Lennar Colorado LLC | Private company | Homebuilder | Grand Junction, Colorado | 14 county / 14 city |
| Lennar, D.R. Horton, K. Hovnanian, Meritage, Perry and Green Brick (GHO) entities | Public company | Homebuilder | Port St. Lucie, Florida | 170 / 119 / 171 / 122 / 86 / 89 vacant lots |
| Leon County | Government | Landowner | Tallahassee, Florida | 492 parcels, 4,996 acres, $313.5M |
| Leon County School Board | Government | Landowner | Tallahassee, Florida | 71 parcels, 1,341 acres, $464.7M |
| Les Constructions B. Martel Inc. | Private company | Homebuilder | Salaberry-de-Valleyfield, Quebec | 1998 |
| Les Constructions Donald Vachon et Fils inc. | Private company | Homebuilder | Saint-Georges, Quebec | 2006 |
| Les Constructions GMP inc. | Private company | Homebuilder | Salaberry-de-Valleyfield, Quebec | 2015 |
| Les Constructions Invesco inc. | Private company | Homebuilder | Saint-Sauveur, Quebec | 2012 |
| Les Constructions Nicolas Bellegarde inc. | Private company | Homebuilder | Saint-Georges, Quebec | 2023 |
| Les Constructions Robert Bernard inc. | Private company | Homebuilder | Saint-Georges, Quebec | 2004 |
| Les Galeries des Monts, 75 avenue de la Gare (owner not established) | Private company | Commercial landlord | Saint-Sauveur, Quebec | 700+ parking spaces (own site) |
| Les Habitations Rémy Leblanc Inc. | Private company | Homebuilder | Salaberry-de-Valleyfield, Quebec | 2005 |
| Les Roulottes Des Monts inc. | Private company | Homebuilder | Saint-Sauveur, Quebec | 1990 |
| Les Sommets | Family / private | Building owner | Saint-Sauveur, Quebec | — |
| Les Sommets | Family / private | Landowner | Saint-Sauveur, Quebec | five ski resorts and a water park (own site) |
| Letisko M. R. Štefánika – Airport Bratislava, a.s. (BTS), 100% owned by the Slovak Republic through the Ministry of Transport | Government | Building owner | Bratislava, Slovakia | — |
| Letiště Praha, a. s. | Government | Building owner | Prague, Czech Republic | — |
| Letiště Praha, a. s. | Government | Landowner | Prague, Czech Republic | Václav Havel Airport Prague; 100% Ministry of Finance |
| Level Construction & Development, LLC | Private company | Homebuilder | Baton Rouge, Louisiana | 39 permits, $9.8M declared value |
| Lex Warren LP (LXP Industrial Trust MFG Cold JV, 20%) | REIT | Commercial landlord | Warren, Michigan | 260,243 sq ft (10-K); eighth taxpayer, $22.0M taxable |
| Lexington Homes-DRH, LLC | Private company | Homebuilder | Spokane, Washington | 52 sales, $23.1M |
| Lexington Station Owner LLC | Private company | Homebuilder | St. Paul, Minnesota | 304 units (2023) |
| Lexington-Fayette Urban County Airport Board | Government | Building owner | Lexington, Kentucky | — |
| Lexington-Fayette Urban County Airport Board | Government | Landowner | Lexington, Kentucky | Land at cost $20.3M |
| Lexington-Fayette Urban County Government (LEXINGTON-FAYETTE URBAN COUNTY) | Government | Landowner | Lexington, Kentucky | 250 acres conveyed by UK (approved 2017) |
| Leyad | Private company | Building owner | Lloydminster, Alberta / Saskatchewan | 201,516 sq ft |
| Leyad | Private company | Commercial landlord | Lloydminster, Alberta / Saskatchewan | 201,516 sq ft, 40 stores |
| Leyad | Private company | Building owner | St. Catharines, Ontario | 1.1M sq ft (Leyad); 1,036,696 sq ft |
| Leyad | Private company | Landowner | St. Catharines, Ontario | 1.1M sq ft plus about 5,000 parking spaces at 221 Glendale Avenue |
| Leyad | Private company | Commercial landlord | St. Catharines, Ontario | 1.1M sq ft (Niagara Pen Centre) |
| Leyad | Private company | Building owner | Thunder Bay, Ontario | 456,430 sq ft |
| Leyad | Private company | Commercial landlord | Thunder Bay, Ontario | 456,430 sq ft (Intercity Shopping Centre) |
| Leyad | Private company | Building owner | Victoria, British Columbia | 440,411 sq ft |
| Leyad | Private company | Commercial landlord | Victoria, British Columbia | 440,411 sq ft (Bay Centre) |
| Leyad | Private company | Building owner | Winnipeg, Manitoba | — |
| Leyad | Private company | Commercial landlord | Winnipeg, Manitoba | St. Vital Centre — approximately 1,000,000 sq ft GLA |
| LG Energy Solution Michigan Inc | Public company | Building owner | Lansing & East Lansing, Michigan | — |
| LG Lansing LLC / LG Park Place LLC | Private company | Homebuilder | Lansing & East Lansing, Michigan | 79 parcels, 11.8 acres |
| LGI Homes | Public company | Homebuilder | Fort Worth, Texas | 511 accounts |
| LGI Homes | Public company | Homebuilder | Houston, Texas | 900 accounts |
| LGI Homes | Public company | Homebuilder | Jacksonville, Florida | 509 parcels, 215 acres |
| LGI Homes | Public company | Homebuilder | Tucson, Arizona | 279 parcels |
| LGI Homes (LGI Homes - Colorado, LLC) | Public company | Homebuilder | Colorado Springs, Colorado | 137 (137) |
| LGI Homes (LGI Homes - NC, LLC) | Public company | Homebuilder | Winston-Salem, North Carolina | 110 parcels, 102 without a building |
| LH (Korea Land and Housing Corporation, 한국토지주택공사) | Government | Landowner | Seoul, South Korea | 32,429 built-for-rent public homes in Seoul (June 2026) |
| LH Residential LLC | Private company | Commercial landlord | Missoula, Montana | 2 rows; 17.0 acres; $40.7M |
| LHC Real Estate II, LLC (LHC Group, Inc.) | Public company | Building owner | Lafayette, Louisiana | — |
| LHCS LLC | Private company | Commercial landlord | Killeen, Texas | 234 accounts (229 houses, 5 duplexes), $48.2M |
| Liberty Group Limited (75%) and Pareto Limited (25%), undivided shares | Public company | Building owner | Johannesburg, South Africa | — |
| Liberty Group Limited (Standard Bank Group) | Public company | Commercial landlord | Johannesburg, South Africa | 75% undivided share of the Sandton Consortium properties; co-owner of Sandton City |
| Liberty Group Limited (Standard Bank Group) and Pareto Limited (GEPF), co-owners | Public company | Building owner | Johannesburg, South Africa | 146,047 m² GLA (Pareto) |
| Liberty Mutual Plano LLC | Private company | Building owner | Plano, Texas | 958,318 sq ft |
| Liberty Utilities (EnergyNorth Natural Gas Inc) | Public company | Landowner | Nashua, New Hampshire | 5 accounts, $186.4M |
| Liebherr-America Inc | Private company | Commercial landlord | Newport News, Virginia | 2 parcels, $92.2M; about 65 acres |
| Lieven de Key | Institution | Landowner | Amsterdam, Netherlands | 27,575 units (23,645 self-contained; 3,930 non-self-contained) |
| Life Cycle Housing Society | Institution | Homebuilder | Powell River, British Columbia | $12,743 of City taxes exempted in 2025 |
| Lifespace Communities Inc | Institution | Landowner | Bloomington, Minnesota | 388 records, $233.0M, about 50 acres |
| Lifestyle Communities LLC / Lifestyle Homes LLC | Private company | Landowner | Southaven, Mississippi | 121 parcels, 197.1 acres |
| Lifestyle Communities LLC / Lifestyle Homes LLC | Private company | Homebuilder | Southaven, Mississippi | 121 parcels, 197.1 acres |
| Lifestyle Homes (Lifestyle Homes TND LLC) | Developer | Homebuilder | Reno-Sparks, Nevada | 40 parcels, about 2,584 acres |
| Lifestyle Homes TND LLC | Developer | Landowner | Reno-Sparks, Nevada | 40 parcels, about 2,584 acres |
| Liliuokalani Trust | Institution | Landowner | Honolulu, Hawaii | 46 parcels, $720.3M, ~35 acres |
| Limani Homes LLC | Private company | Homebuilder | Anchorage, Alaska | 9 parcels |
| LINC Up NHC (Avenue II Apartments) | Institution | Homebuilder | Grand Rapids, Michigan | 10 affordable rental units for seniors |
| Lincoln Airport Authority | Government | Building owner | Lincoln, Nebraska | about 3,131 acres across 32 parcels (roll) |
| Lincoln Airport Authority | Government | Landowner | Lincoln, Nebraska | 32 parcels, about 3,131 acres |
| Lincoln Housing Authority | Government | Landowner | Lincoln, Nebraska | 547 parcels, about 209 acres |
| Lincoln Land Community College | Government | Landowner | Springfield, Illinois | 14 parcels, at least 337 acres |
| Lincoln Landing Property Owner LLC | Private company | Landowner | Hayward, California | $262.3M taxable value (FY2025, rank 1) |
| Lincoln Public Schools (Lancaster County School District 0001) | Government | Landowner | Lincoln, Nebraska | 114 parcels, about 1,260 acres |
| Lincoln Road holders: 1111 Lincoln LLC; MAC 801 LR LLC, MAC 741 LR LLC, Comco LLC and others (1261 20 St) | Private company | Commercial landlord | Miami Beach, Florida | $114.0M and $110.5M (roll) |
| Lindale Mall Realty Holding LLC | Private company | Building owner | Cedar Rapids, Iowa | 687,174 sq ft |
| Linden Street Investments LLC | Private company | Commercial landlord | Des Moines, Iowa | 1 parcel, $81.9M |
| Lindvest | Family / private | Homebuilder | Markham, Ontario | 3,347 |
| Lineage (Lineage PFS WA Richland RE LLC and affiliates) | Public company | Commercial landlord | Pasco-Richland-Kennewick, WA | $175.7M at 2800 Polar Way, plus Lineage HCS and Lineage WA Columbia parcels |
| Lineage Logistics LLC | Public company | Commercial landlord | Sioux Falls, South Dakota | 2 parcels, 54 acres, $1.19M tax |
| Lineage PFS WA Richland RE LLC | Public company | Building owner | Pasco-Richland-Kennewick, WA | — |
| Link Real Estate Investment Trust | REIT | Commercial landlord | Hong Kong | 130 Hong Kong properties valued HK$159.0bn (31 March 2026) |
| LinkedIn Corporation | Public company | Landowner | Sunnyvale, California | $1.24B assessed county-wide (FY2022-23) |
| Linn County | Government | Landowner | Cedar Rapids, Iowa | 46 parcels, 267.4 acres, $23.4M |
| Linstow AS | Family / private | Building owner | Tallinn, Estonia | 129,800 m² in operation (Linstow share); 50,000 m² development potential |
| Linstow AS | Family / private | Commercial landlord | Tallinn, Estonia | Ülemiste 129,800 m² + two hotels 40,742 m² |
| Linstow AS (Awilhelmsen AS; Linstow Baltic SIA) | Private company | Commercial landlord | Riga, Latvia | Origo 81,430 m²; Riga hotels 64,870 m² (Latvija 43,902; Elizabete 13,076; Ridzene 7,892) — 2020 report |
| Linstow AS (Linstow Baltic SIA; Linstow is wholly owned by Awilhelmsen AS) | Private company | Building owner | Riga, Latvia | 81,430 m² (Linstow 2020 report); 80,000 m², 220 stores on 3 floors (Linstow site, 2026) |
| Linwood Mining & Minerals Corp | Private company | Landowner | Davenport, Iowa | 8 parcels, 288.2 acres |
| Lippo Malls Indonesia Retail Trust (LMIRT; sponsor PT Lippo Karawaci Tbk) | REIT | Commercial landlord | Jakarta, Indonesia | 8 Jakarta malls, fair value S$748.3M at 31 Dec 2025 (of S$1.42B, 29 malls) |
| Listed net-lease and storage REITs | REIT | Commercial landlord | Montgomery, Alabama | Extra Space Storage 10 parcels ($28.4M); NNN REIT LP 9 ($25.1M); Realty Income/VEREIT 5 ($16.3M); STORE Master Funding 5 ($4.7M) |
| Listowel Memorial Hospital | Institution | Building owner | Listowel, Ontario | — |
| Listowel Memorial Hospital | Institution | Landowner | Listowel, Ontario | $1.56M of land, $41.54M of buildings at cost, plus a let medical clinic |
| Listowel Memorial Hospital | Institution | Commercial landlord | Listowel, Ontario | medical clinic let to the North Perth Family Health Team to February 2032 |
| LIT Industrial LP / Hillwood LIT LP | Private company | Commercial landlord | Southaven, Mississippi | 2 parcels, 94.6 acres, $87.7M appraised |
| Little Rock Housing Authority / Metropolitan Housing Alliance | Government | Landowner | Little Rock, Arkansas | 73 parcels, about 98 acres, $102.8M |
| Little Rock Municipal Airport Commission | Government | Building owner | Little Rock, Arkansas | 75.6-acre terminal parcel; 116 parcels, about 2,055 acres in all |
| Little Rock Municipal Airport Commission | Government | Landowner | Little Rock, Arkansas | 116 parcels, about 2,055 acres, $179.1M |
| Little Rock Port Authority | Government | Landowner | Little Rock, Arkansas | 14 parcels, about 339 acres |
| Little Rock School District | Government | Landowner | Little Rock, Arkansas | 68 parcels, about 714 acres, $652.1M |
| LIV Communities | Private company | Homebuilder | Burlington, Ontario | 2,595 across six licences |
| Live Oak Construction Inc | Private company | Homebuilder | Corpus Christi, Texas | 110 accounts |
| Liven AS | Public company | Homebuilder | Tallinn, Estonia | 176 new sales contracts in 2025 |
| Livermore Area Recreation and Park District | Government | Landowner | Livermore, California | Sycamore Grove Park 847 acres (owned); Brushy Peak 1,979 acres (owned with EBRPD) |
| LKK Health Products Group, through Infinitus Property Investment (Hong Kong) Limited | Family / private | Building owner | London, United Kingdom | — |
| LLC Investment Union 'Lybid' (66.65% State, via SPFU) | Government | Commercial landlord | Kyiv, Ukraine | Ocean Plaza, approx. 165,000 m² |
| LLC Investment Union 'Lybid' (ТОВ «Інвестиційний союз «Либідь») | Government | Building owner | Kyiv, Ukraine | approx. 165,000 m² (Wikipedia) |
| LLCs mailing to 130 Linden Oaks Ste A | Private company | Commercial landlord | Rochester, New York | 4 commercial parcels, $20.0M |
| LLCs mailing to 1890 S Winton Rd Ste 100 | Private company | Commercial landlord | Rochester, New York | 6 commercial parcels, $68.7M |
| LLCs mailing to 259 Alexander St | Private company | Commercial landlord | Rochester, New York | 65 commercial parcels, $131.7M |
| LLCs mailing to 295 Main St Ste 210 | Private company | Commercial landlord | Buffalo, New York | 82 commercial parcels, $267.8M |
| LM Highpoint Homes Ltd (Ledingham McAllister) | Private company | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $884,882 |
| LM Wind Power Canada Inc. | Public company | Building owner | Gaspé, Quebec | 5.71 ha site (57,068.7 m² of land) |
| LM Wind Power Canada Inc. | Public company | Landowner | Gaspé, Quebec | 5.71 ha owned outright; the $86.5M expansion hall held under an emphyteusis to 30 November 2052 |
| LMC Sarasota Quay Holdings LLC | Developer | Building owner | Sarasota, Florida | 435,778 sq ft, 240 units (roll) |
| LMC Sarasota Quay Holdings LLC | Developer | Homebuilder | Sarasota, Florida | 240 units (2024) |
| Loblaw Properties West Inc | Public company | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $3,374,830 |
| Local authorities (all, London) | Government | Homebuilder | London, United Kingdom | 1,080 completions (2025-26) |
| Lockheed Martin (Lockheed Corporation) | Public company | Commercial landlord | Palmdale, California | $765.4M taxable value (rank 1) |
| Lockheed Martin Corporation | Public company | Commercial landlord | Huntsville, Alabama | 49 acres, $28.0M (two parcels) |
| Lockheed Martin Corporation | Public company | Building owner | Palmdale, California | 1,044,890 sq ft (roll) |
| Lockheed Martin Corporation | Public company | Landowner | Palmdale, California | $765.4M taxable value |
| Lodha Developers Ltd (formerly Macrotech Developers) | Public company | Homebuilder | Mumbai, Maharashtra, India | Rs 17,630 crore pre-sales, FY2024-25 (company-wide) |
| Loews Hotels & Co | Public company | Commercial landlord | Arlington, Texas | 5 accounts, $346.4M |
| Loews Hotels & Co (Loews Corporation) | Public company | Building owner | Arlington, Texas | 378,182 sq ft hotel/convention + 287,560 sq ft (TAD) |
| Loews Hotels & Co (Loews Corporation) | Public company | Commercial landlord | Miami Beach, Florida | 1 hotel, 790 rooms; $344.3M (roll) |
| Lokal Communities LLC | Private company | Homebuilder | Denver, Colorado | 273 (0) |
| Lomonosov Moscow State University (МГУ) | Institution | Landowner | Moscow, Russia | 205.7 ha in Moscow; 600+ buildings with about 1 million m² of floor area |
| Long Beach Airport (City of Long Beach) | Government | Landowner | Long Beach, California | 1,166 acres; 55 ground leases on about 250 acres |
| Long Beach Unified School District | Government | Landowner | Long Beach, California | 83 public schools (district-wide) |
| Long Cove Club Owners Association Inc | Private company | Landowner | Hilton Head Island, South Carolina | 17 parcels, 336.5 acres |
| Long Island Power Authority (LIPA) | Government | Landowner | Town of Oyster Bay, New York | 175 parcels, $993.3M |
| Long Island Rail Road | Government | Landowner | Town of Oyster Bay, New York | 116 parcels, $63.0M |
| Long Island University | Institution | Building owner | Town of Oyster Bay, New York | — |
| Long Island University | Institution | Landowner | Town of Oyster Bay, New York | 24 parcels, $506.4M |
| Longwood Building Corporation (Longwood Homes) | Private company | Homebuilder | Gloucester, Ontario | 423 |
| Looking Up Developments Ltd. | Private company | Building owner | Sidney, British Columbia | — |
| Looking Up Developments Ltd. | Private company | Commercial landlord | Sidney, British Columbia | $305,608 municipal / $746,182 total |
| Lookout Housing and Health Society | Institution | Homebuilder | Mission, British Columbia | 1 parcel |
| Los Angeles Community College District | Government | Landowner | Los Angeles, California | 65 parcels, about 700 acres |
| Los Angeles County Flood Control District | Government | Landowner | Los Angeles, California | 1,098 parcels, about 2,160 acres |
| Los Angeles County Flood Control District | Government | Landowner | Santa Clarita, California | 224 parcels |
| Los Angeles County Metropolitan Transportation Authority | Government | Landowner | Santa Clarita, California | 138 parcels |
| Los Angeles County Metropolitan Transportation Authority | Government | Landowner | Santa Monica, California | 20 parcels, about 22 acres |
| Los Angeles County Metropolitan Transportation Authority (Metro) | Government | Building owner | Los Angeles, California | 24,305 sq ft (roll main area, built 1939) |
| Los Angeles County Metropolitan Transportation Authority (Metro) | Government | Landowner | Los Angeles, California | 1,107 parcels, about 2,250 acres |
| Los Angeles Department of Water and Power | Government | Landowner | Los Angeles, California | 846 parcels, about 6,580 acres |
| Los Angeles Department of Water and Power (City of Los Angeles) | Government | Landowner | Santa Clarita, California | 157 parcels |
| Los Angeles Unified School District | Government | Landowner | Los Angeles, California | 2,492 parcels, about 5,140 acres |
| Los Angeles World Airports (City of Los Angeles) - outside Lancaster | Government | Landowner | Lancaster, California | about 17,750 acres (Palmdale area) |
| Losani Homes | Family / private | Homebuilder | Hamilton, Ontario | 3,371 |
| Lotte Engineering & Construction (롯데건설, 'Lotte Castle') | Private company | Homebuilder | Seoul, South Korea | ₩4.647 trillion |
| Lotte Property & Development (롯데물산) | Private company | Building owner | Seoul, South Korea | 304,081 m² floor area (tower) |
| Lotte Property & Development (롯데물산) | Private company | Commercial landlord | Seoul, South Korea | Lotte World Tower (304,081 m², 123 floors) and Lotte World Mall |
| Loudoun County Board of Supervisors / County of Loudoun | Government | Landowner | Leesburg-Ashburn, Virginia | 70 parcels, 829.6 ac, $164.9M |
| Loudoun County Sanitation Authority (Loudoun Water) | Government | Landowner | Leesburg-Ashburn, Virginia | 8 parcels, 784.1 ac, $186.6M |
| Loudoun County School Board | Government | Landowner | Leesburg-Ashburn, Virginia | 43 parcels, 1,215.8 ac, $236.1M |
| Louisiana Department of Transportation and Development | Government | Landowner | Lafayette, Louisiana | 1,479 parcels, 1,833.7 acres parish-wide (816 in the city) |
| Louisiana Stadium and Exposition District | Government | Building owner | New Orleans, Louisiana | 2,992,072 sq ft (about 68.7 acres), one roll parcel for both venues |
| Louisiana Stadium and Exposition District | Government | Landowner | New Orleans, Louisiana | 5 bills, about 70 acres |
| Louisiana State University (Board of Supervisors) | Government | Landowner | Baton Rouge, Louisiana | 83 parcels, about 4,010 acres |
| Louisiana State University (LSU Health Shreveport) | Government | Landowner | Shreveport, Louisiana | 29 parcels, about 318 acres, $32.7M assessed |
| Louisiana State University (State of Louisiana) | Government | Building owner | Baton Rouge, Louisiana | campus parcel about 1,089 acres (polygon area) |
| Louisiana State University and Agricultural and Mechanical College (State of Louisiana) | Government | Building owner | Shreveport, Louisiana | 24.8 acres (parcel) |
| Louisiana-Pacific Corporation | Public company | Building owner | Dawson Creek, British Columbia | 300 million sq ft of annual siding capacity, 3/8-inch basis |
| Louisiana-Pacific Corporation | Public company | Landowner | Dawson Creek, British Columbia | one owned siding mill, 300M sq ft annual capacity |
| Louisiana-Pacific Corporation | Public company | Building owner | Fort St. John, British Columbia | 800 million sq ft of annual capacity, 3/8-inch basis |
| Louisville and Jefferson County Metropolitan Sewer District (MSD) | Government | Landowner | Louisville, Kentucky | Land carried at $41.1M |
| Louisville Arena Authority Inc. | Government | Building owner | Louisville, Kentucky | 4.8572 ac (roll) |
| Louisville Regional Airport Authority | Government | Landowner | Louisville, Kentucky | 589.06 ac in one parcel ($19,435,090) |
| Louisville Tower Properties LLC | Private company | Building owner | Louisville, Kentucky | — |
| Louisville Trophy LLC | Private company | Building owner | Louisville, Kentucky | 633,650 sq ft office plus garage (2004 prospectus) |
| Louisville Water Company | Government | Landowner | Louisville, Kentucky | 30.46 ac at 3005 River Rd |
| Louisville/Jefferson County Metro Government | Government | Building owner | Louisville, Kentucky | 144.6377 ac (roll); 158 acres leased (10-K) |
| Louisville/Jefferson County Metro Government | Government | Landowner | Louisville, Kentucky | Churchill Downs 144.6 ac ($184.4M) plus the stadium land, 11.9 ac and 6.6 ac |
| Lourdes Hospital Inc | Institution | Building owner | Paducah, Kentucky | — |
| Lowder New Homes Inc | Private company | Homebuilder | Montgomery, Alabama | 269 parcels |
| Lowe (Lowe Enterprises Real Estate Group) | Private company | Homebuilder | Alexandria, Virginia | $156.0M (Park + Ford, 4401 Ford Ave) |
| Lowe's Companies | Public company | Commercial landlord | Palm Desert, California | 1 parcel, $24.6M, 19.1 acres |
| Lower Neches Valley Authority | Government | Landowner | Beaumont, Texas | 37 accounts, 354.3 acres, $6.9M |
| Lower Platte South Natural Resources District | Government | Landowner | Lincoln, Nebraska | 57 parcels, about 617 acres |
| LSREF7 401 PropCo LLC | Private company | Building owner | Fort Lauderdale, Florida | 725,898 sq ft building area (roll) |
| LSREF7 Larimer Propco LLC | Private company | Building owner | Denver, Colorado | 755,793 sq ft gross (roll) |
| LSU Board of Supervisors (LSU Health) | Government | Landowner | New Orleans, Louisiana | 105 bills, about 40 acres |
| LTG (Lietuvos geležinkeliai, the state-owned railway group) | Government | Building owner | Vilnius, Lithuania | — |
| LTG (Lietuvos geležinkeliai) — state railway group | Government | Landowner | Vilnius, Lithuania | Connect II former freight-station territory of about 42 ha in central Vilnius; more than EUR 8M of surplus property auctioned (to Jan 2025, nationwide) |
| Lubbock County | Government | Landowner | Lubbock, Texas | 29 accounts, about 624 acres |
| Lubbock County Hospital District | Government | Building owner | Lubbock, Texas | — |
| Lubbock County Hospital District (UMC) | Government | Landowner | Lubbock, Texas | 39 accounts, about 83 acres |
| Lubbock Economic Development Alliance | Government | Landowner | Lubbock, Texas | 32 accounts, about 1,557 acres |
| Lubbock Entertainment & Performing Arts Association | Institution | Building owner | Lubbock, Texas | 220,000 sq ft |
| Lubbock ISD | Government | Landowner | Lubbock, Texas | 116 accounts, about 696 acres |
| Lucas County | Government | Building owner | Toledo, Ohio | — |
| Lucas County Land Reutilization Corporation (Lucas County Land Bank) | Government | Landowner | Toledo, Ohio | 436 parcels in Toledo, $7.8M |
| Lucas Metropolitan Housing Authority | Government | Landowner | Toledo, Ohio | 346 parcels, 153 stated acres, $153.5M |
| Lucchetta Homes (U. Lucchetta Construction Limited) | Family / private | Homebuilder | Welland, Ontario | 282 |
| Lulef S.A. | Private company | Homebuilder | Montevideo, Uruguay | 544 units, 1 project (2020) |
| Lumo Homes plc (formerly Kojamo plc) | Public company | Landowner | Helsinki, Finland | 43,615 rental apartments nationally; investment properties €8.5 billion (30 Jun 2026) |
| Lumo Homes plc (formerly Kojamo) | Public company | Homebuilder | Helsinki, Finland | 43,615 rental apartments (30 Jun 2026); none under construction |
| LVMH Moët Hennessy Louis Vuitton | Public company | Building owner | Paris, France | 20,000 m² of retail floorspace |
| LW Owner 1 LLC and LW Owner 2 LLC (Kite Realty Group–GIC joint venture) | REIT | Building owner | Plano, Texas | about 344,000 sq ft retail, 444,000 sq ft office and 782 apartments (Kite's description) |
| LXP Industrial Trust | REIT | Commercial landlord | Ocala, Florida | 1 warehouse, 617,055 sq ft; $44.4M (roll) |
| LXP Industrial Trust (Lex Ocala LLC) | REIT | Building owner | Ocala, Florida | 617,055 sq ft (LXP 10-K); 617,520 sq ft (roll) |
| LXP Industrial Trust (LEX Reems & Olive) | REIT | Landowner | Glendale, Arizona | 4 parcels, 315 acres, $73.7M |
| Lyon Living | Private company | Homebuilder | Escondido, California | 314 apartments built 2016–2020 (sold 2021) |
| M & B Builders LLC | Private company | Homebuilder | Mobile, Alabama | 97 parcels |
| M.S.C. Enterprises Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 23271, in good standing |
| M'Akola Housing Society | Institution | Homebuilder | Courtenay, British Columbia | $23,709 of City taxes exempted in 2025 |
| M/I Homes | Public company | Homebuilder | Austin, Texas | 778 accounts |
| M/I Homes | Public company | Homebuilder | Columbus, Ohio | 161 parcels (3 in Columbus) |
| M/I Homes | Public company | Homebuilder | Fort Worth, Texas | 236 accounts |
| M/I Homes | Public company | Homebuilder | Orlando, Florida | 0 / 659 parcels |
| M/I Homes (M/I Homes of Cincinnati, LLC) | Public company | Homebuilder | Cincinnati, Ohio | 109 parcels (0 in Cincinnati) |
| M/I Homes (M/I Homes of Indiana, L.P.) | Public company | Homebuilder | Indianapolis, Indiana | 218 parcels (217 vacant lots) |
| M/I Homes (M/I Homes of Minneapolis/St. Paul, LLC) | Public company | Homebuilder | St. Paul, Minnesota | 12 vacant townhome lots, $3.71M |
| M/I Homes (M/I Homes of Raleigh, LLC) | Public company | Homebuilder | Cary, North Carolina | 42 parcels (37 lots, $4.3M) |
| M/I Homes of Chicago | Public company | Homebuilder | Schaumburg, Illinois | 7 parcels held (2026) |
| M/I Homes of Chicago, LLC (M/I Homes, Inc.) | Public company | Homebuilder | Naperville, Illinois | 58 parcels |
| M/I Homes of Cincinnati LLC (M/I Homes) | Public company | Homebuilder | Dayton, Ohio | 57 parcels county-wide (33 built 2022+), 0 in Dayton |
| M/I Homes, Inc. | Public company | Homebuilder | Chicago, Illinois | 3,716 (Northern region) |
| m² (JSC m2 Real Estate) | Private company | Homebuilder | Tbilisi, Georgia | 14 finished projects listed, all marked sold |
| M2 Entrepreneur Général inc. | Private company | Homebuilder | Shawinigan, Quebec | 2013 |
| Maas Group | Developer | Building owner | London, Ontario | — |
| Mabo Westside Construction Ltd. | Private company | Homebuilder | Welland, Ontario | 38 |
| Macalester College | Institution | Landowner | St. Paul, Minnesota | 57 parcels, $273.6M, about 57 acres |
| Macerich | REIT | Commercial landlord | Raleigh, North Carolina | Crabtree Mall, about 1.3M sq ft |
| Macerich | REIT | Commercial landlord | Santa Barbara, California | 325,000 sq ft (La Cumbre Plaza) |
| Macerich (Chandler Fashion Center venture) | REIT | Commercial landlord | Chandler, Arizona | 5 parcels, 991,365 sq ft, $197.1M |
| Macerich (Macerich Fresno Limited Partnership) | REIT | Building owner | Fresno, California | 974,000 sq ft total GLA; 419,000 sq ft mall and freestanding |
| Macerich (Macerich Fresno Limited Partnership) | REIT | Commercial landlord | Fresno, California | $155.2M; 974,000 sq ft GLA |
| Macerich (Scottsdale Fashion Square partnership) | REIT | Commercial landlord | Scottsdale, Arizona | 12 parcels, $586.2M |
| Macerich HHF Broadway Plaza LLC (joint venture; The Macerich Company 50%) | REIT | Building owner | Walnut Creek, California | 993,000 sq ft total, 448,000 sq ft mall and freestanding GLA (Macerich 2025 10-K); 776,000 sq ft (Wikipedia) |
| Macerich HHF Broadway Plaza LLC (The Macerich Company 50%) | REIT | Landowner | Walnut Creek, California | Broadway Plaza, 993,000 sq ft |
| Macerich North Park Mall LLC | REIT | Building owner | Davenport, Iowa | 1,074,000 sq ft |
| Macerich Twenty Ninth Street LLC | REIT | Building owner | Boulder, Colorado | 685,000 sq ft total GLA, 543,000 sq ft mall and freestanding (Macerich 10-K); 17.7 + 2.6 acres on the roll |
| Macerich Twenty Ninth Street LLC | REIT | Commercial landlord | Boulder, Colorado | 2 accounts, 20.1 acres, $217M |
| Macerich Valley River Center LLC (The Macerich Company) | REIT | Building owner | Eugene, Oregon | 813,000 sq ft total GLA; 414,000 sq ft mall and freestanding (Macerich 10-K, 2025) |
| Macon Mall S LLC | Private company | Building owner | Macon, Georgia | — |
| Macon Water Authority | Government | Landowner | Macon, Georgia | 77 parcels, 706 ac |
| Macon-Bibb County | Government | Building owner | Macon, Georgia | 230,000+ sq ft (new arena, planned) |
| Macon-Bibb County (consolidated government) | Government | Landowner | Macon, Georgia | 563 parcels, 5,046 ac; land at cost $87.3M |
| Macon-Bibb County Hospital Authority | Government | Building owner | Macon, Georgia | — |
| Macon-Bibb County Hospital Authority | Government | Landowner | Macon, Georgia | 85 parcels, 210 ac; $20,276,628 assessed (FY2024, #9 taxpayer) |
| Macon-Bibb County Housing Authority (Macon Housing Authority) | Government | Landowner | Macon, Georgia | 48 parcels, 188 ac |
| Macon-Bibb County Industrial Authority | Government | Landowner | Macon, Georgia | 84 parcels, 3,663 ac |
| Macon-Bibb County Urban Development Authority | Government | Landowner | Macon, Georgia | 84 parcels, 392 ac |
| Madeira Properties Ltd | Private company | Landowner | Brownsville, Texas | 1 account, 1,208.6 acres |
| Madison County Commission | Government | Landowner | Huntsville, Alabama | 21 parcels |
| Madison Gas and Electric Company | Public company | Landowner | Madison, Wisconsin | 42 parcels, about 118 acres |
| Madison Metropolitan School District | Government | Landowner | Madison, Wisconsin | 56 parcels, about 548 acres |
| Madison Metropolitan Sewerage District | Government | Landowner | Madison, Wisconsin | 15 parcels, about 281 acres |
| Madison Properties | Developer | Homebuilder | Worcester, Massachusetts | 1 Green Island Blvd (2022, 399,772 sq ft gross) |
| Madison Properties (Madison Washington Holdings LLC; Madison WG Holdings LLC) | Developer | Commercial landlord | Worcester, Massachusetts | 9 records, $64.8M |
| Madison WI Properties II | Private company | Homebuilder | Madison, Wisconsin | 474 units (2025, $56.3M) |
| MAETUR (Mission d'Aménagement et d'Equipement des Terrains Urbains et Ruraux) | Government | Homebuilder | Douala, Cameroon | Partner in the 50,000 serviced-plot programme (national) |
| Maghrebail (lessor under a crédit-bail immobilier; RISMA is lessee and operator) | Public company | Building owner | Rabat, Morocco | — |
| Magnolia Park Greenville LLC | Private company | Commercial landlord | Greenville, South Carolina | 2 parcels, 47.5 acres, $118.5M |
| Magnolia RE LLC | Private company | Building owner | Waco, Texas | — |
| MAGZI | Government | Commercial landlord | Douala, Cameroon | Industrial zones at Bonabéri and Bassa (part of 1,293 ha developed nationally) |
| MAGZI (Mission d'aménagement et de gestion des zones industrielles) | Government | Landowner | Douala, Cameroon | 2,277 ha land bank nationally; 1,293 ha developed in 11 zones, incl. Bonabéri and Bassa |
| Maharashtra Housing and Area Development Authority (MHADA) | Government | Landowner | Mumbai, Maharashtra, India | about 3 lakh (300,000) housing units built in Mumbai |
| Maharashtra Housing and Area Development Authority (MHADA) | Government | Homebuilder | Mumbai, Maharashtra, India | about 300,000 units built in Mumbai |
| Main Place Shoppingtown LLC | Private company | Landowner | Santa Ana, California | $357,856,147 taxable assessed value (rank 1, 1.00%) |
| Main Place Shoppingtown, LLC | Private company | Building owner | Santa Ana, California | 1.1M sq ft (Bisnow, 2022) |
| Maisons S.Turner inc. | Private company | Homebuilder | Trois-Rivières, Quebec | since 1995 |
| Majestic Custom Homes of Lafayette Inc | Private company | Homebuilder | Fort Wayne, Indiana | 91 parcels (44 vacant); 0 in the city |
| Majestic Laredo / Majestic Port Grande companies | Developer | Commercial landlord | Laredo, Texas | 1,956,961 sq ft |
| Majestic Laredo Logistics Center LLC and Majestic Port Grande companies | Developer | Landowner | Laredo, Texas | about 1,600 acres |
| Majid Al Futtaim Properties LLC | Private company | Building owner | Dubai, United Arab Emirates | 245,000 m² GLA |
| Majid Al Futtaim Properties LLC | Private company | Commercial landlord | Dubai, United Arab Emirates | 29 malls, 1.8M+ m² GLA in 5 countries |
| Major employers named by the municipality (not established as owners) | Private company | Landowner | Listowel, Ontario | 10 named firms and institutions |
| Make It Right - New Orleans Housing LLC | Private company | Homebuilder | New Orleans, Louisiana | 33 parcels |
| Malita Investments p.l.c. | Government | Building owner | Valletta, Malta | — |
| Malita Investments p.l.c. | Government | Landowner | Valletta, Malta | €257,939,083 investment property (31 Dec 2025); 392 affordable homes completed |
| Malita Investments p.l.c. | Government | Commercial landlord | Valletta, Malta | €257.9M investment property (2025), of which City Gate €134.1M |
| Malita Investments p.l.c. — Affordable Housing Project | Government | Homebuilder | Valletta, Malta | 392 units completed (31 Dec 2025); c. 768 planned |
| Mall at Midland Park LLC (Simon Property Group) | REIT | Building owner | Midland, Texas | 645,652 sq ft |
| Mall at Midland Park LLC (Simon Property Group) | REIT | Commercial landlord | Midland, Texas | 5 accounts, 28.2 acres, $30.4M |
| Mall Del Norte, LLC (CBL & Associates Properties) | REIT | Building owner | Laredo, Texas | 1,219,711 sq ft |
| Mall of Louisiana, LLC (sponsor: GGP) | Private company | Commercial landlord | Baton Rouge, Louisiana | 776,789 sq ft owned; appraised $570M (June 2017) |
| Mall St Vincent Realty Holding LLC | Private company | Building owner | Shreveport, Louisiana | 14.27-acre tract |
| Malta International Airport plc | Public company | Commercial landlord | Valletta, Malta | 65-year emphyteusis over the airport site (Luqa) to 25 July 2067; €345M five-year investment programme |
| Mamele'awt Qweesome Housing Society | Institution | Building owner | Abbotsford, British Columbia | — |
| Mamele'awt Qweesome Housing Society | Institution | Homebuilder | Mission, British Columbia | 1 parcel |
| Mamele'awt Qweesome Housing Society, Supportive Care Holdings Society and Communitas Supportive Care Society | Institution | Landowner | Abbotsford, British Columbia | 25 exempt folios between them |
| Managed forest owners (class total, holders not established) | Private company | Landowner | Whitchurch-Stouffville, Ontario | $23,392,300 taxable CVA |
| Manchester (all builders) - Census permits | Private company | Homebuilder | Manchester, New Hampshire | 193 units (2024); 222 units (2025, imputed) |
| Manchester Airport Authority (City of Manchester) | Government | Landowner | Manchester, New Hampshire | 45 parcels, 807.3 acres, $85.9M |
| Manchester Health Services LLC (HCA Healthcare subsidiary) | Public company | Building owner | Manchester, New Hampshire | 398,130 sq ft (roll) |
| Manchester Housing and Redevelopment Authority | Government | Landowner | Manchester, New Hampshire | 51 parcels, 76.1 acres, $204.4M |
| Manchester School District (City of Manchester School Dpt) | Government | Landowner | Manchester, New Hampshire | 5 parcels in the department's name, 117.2 acres, $115.6M |
| Manchester Water Works (City of Manchester) | Government | Landowner | Manchester, New Hampshire | 66 parcels, 735.8 acres, $77.5M |
| Manhattan Chelsea Market LLC (Google LLC) | Public company | Building owner | New York City, New York | 1,100,533 sq ft, of which 986,862 sq ft office and 113,670 sq ft retail (PLUTO) |
| Manila Hotel Corporation | Private company | Commercial landlord | Manila (City of Manila), Philippines | Manila Hotel, 35,000 m² |
| Manila Hotel Corporation; 51% of its shares held by Manila Prince Hotel Corporation | Private company | Building owner | Manila (City of Manila), Philippines | 35,000 m² floor area (Wikipedia) |
| Mansfield Independent School District | Government | Landowner | Arlington, Texas | 18 accounts, about 388 acres |
| Mansons TCLM Limited | Family / private | Commercial landlord | Auckland (Auckland Council area), New Zealand | develops, leases and sells — 155 Fanshawe St 15,354 m2 office NLA (sold June 2018); 136 Fanshawe St 22,938 m2; 50 Albert St 29,940 m2 proposed |
| Manuel Builders LLC | Private company | Homebuilder | Lafayette, Louisiana | 326 parish / 118 city |
| Manuel Builders LLC | Private company | Homebuilder | Lake Charles, Louisiana | 41 parcels (6.1 acres) |
| Manufacturers & Traders Trust Company | Public company | Building owner | Buffalo, New York | — |
| Manufacturers & Traders Trust Company | Public company | Commercial landlord | Buffalo, New York | 7 commercial parcels mailing to One M&T Plaza, $34.6M |
| Maps 15272 Bear Valley Road CA LLC | Private company | Commercial landlord | Victorville, California | $61.0M, 1 commercial parcel |
| Maracay | Developer | Homebuilder | Mesa, Arizona | 73 homes |
| Maracor Development | Developer | Homebuilder | Visalia, California | 3 deed-restricted apartment sites, 29.8 acres |
| Marathon Petroleum Company LP | Public company | Landowner | Detroit, Michigan | 601 parcels, 223 acres, $18.0M assessed |
| March Joint Powers Authority | Government | Landowner | Moreno Valley, California | about 4,400 acres of former base land declared surplus (1996) |
| Marcon | Private company | Homebuilder | Coquitlam and Port Coquitlam, British Columbia | $1,671,269 across two accounts |
| Marianna Developments, Div. of Veltri & Son Ltd. | Private company | Homebuilder | Bowmanville, Ontario | 19 |
| Maricopa County and its Flood Control District | Government | Landowner | Scottsdale, Arizona | 38 parcels, 182 acres |
| Maricopa County Community College District | Government | Landowner | Chandler, Arizona | 7 parcels, 133 acres, $94M |
| Maricopa County Community College District | Government | Landowner | Mesa, Arizona | 18 parcels, 299 acres, $350.8M |
| Marine Iron & Ship Building Company | Private company | Commercial landlord | Duluth, Minnesota | 53 parcels, 4.6 acres, $16.8M |
| Marion Community Hospital Inc | Private company | Building owner | Ocala, Florida | 428,716 sq ft building area (roll) |
| Marion County | Government | Building owner | Ocala, Florida | 713,811 sq ft building area (roll) |
| Marion County | Government | Landowner | Salem, Oregon | 42 County-class records, about 77 acres; $164M exempt value |
| Marion County (Board of Commissioners) | Government | Landowner | Indianapolis, Indiana | 51 parcels, about 205 acres |
| Marion County (incl. Sheriff and jail) | Government | Landowner | Ocala, Florida | 72 parcels, 537 acres, $206.2M |
| Marion County Convention & Recreation Facilities Authority | Government | Building owner | Indianapolis, Indiana | — |
| Marion County Hospital District | Government | Building owner | Ocala, Florida | 693,842 sq ft building area on the main parcel (roll) |
| Marion County Hospital District | Government | Landowner | Ocala, Florida | 21 parcels, 34 acres, $164.2M |
| Mark Anthony Group Inc. | Private company | Building owner | Kelowna, British Columbia | — |
| Mark Anthony Group Inc. | Private company | Landowner | Kelowna, British Columbia | 4 winery licences inside the city, 9 in the Okanagan |
| Mark Anthony Group Inc. | Private company | Commercial landlord | Kelowna, British Columbia | 4 winery licences in Kelowna, 9 in the Okanagan |
| Mark Anthony Group Inc. | Private company | Building owner | West Kelowna, British Columbia | — |
| Mark Anthony Group Inc. | Private company | Commercial landlord | West Kelowna, British Columbia | 2 licences in West Kelowna, 10 in the Okanagan |
| Mark Anthony Group Inc. (absent from Naramata) | Private company | Landowner | Naramata, British Columbia | 0 licences with a Naramata address; 9 in the Okanagan |
| Mark Anthony Group Inc., Arterra Wines Canada and Andrew Peller Limited, jointly | Private company | Commercial landlord | Naramata, British Columbia | 19 of the region's 259 winery licences; 0 in Naramata |
| Mark Anthony Group Inc., Arterra Wines Canada and Andrew Peller Limited, jointly | Private company | Commercial landlord | Summerland, British Columbia | 0 of 27 Summerland licences |
| Mark IV Capital (M4 Greenlawn LLC) - The District | Developer | Homebuilder | Round Rock, Texas | 316-unit first building |
| Mark Mageran | Private company | Homebuilder | Sault Ste. Marie, Ontario | 20 |
| Markay Developments (836618 Ontario Inc. & 836619 Ontario Inc.) | Private company | Homebuilder | Oakville, Ontario | 87 |
| Market Halsey Urban Renewal LLC | Private company | Commercial landlord | Newark, New Jersey | $97.0M, 1 lot |
| Market Tower Property LLC | Private company | Building owner | Indianapolis, Indiana | — |
| Marmen Inc. | Private company | Building owner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 1,767.8 m² of office; 3.23 ha machining site |
| Marmen Inc. | Private company | Commercial landlord | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $9,500,000 across two units in the sector |
| Maronda Homes | Private company | Homebuilder | Columbus, Ohio | 513 parcels (511 in Columbus) |
| Maronda Homes | Private company | Homebuilder | Pittsburgh, Pennsylvania | 2,317 closings; $1,025,000,000 revenue |
| Maronda Homes (Maronda Homes of Cincinnati LLC) | Private company | Homebuilder | Cincinnati, Ohio | 13 parcels (0 in Cincinnati) |
| Maronda Homes of Maryland LLC | Private company | Homebuilder | Hagerstown, Maryland | 10 county / 0 city |
| Marquette University | Institution | Landowner | Milwaukee, Wisconsin | 62 parcels, $488.5M |
| Marquette Water St Venture | Private company | Building owner | Naperville, Illinois | — |
| Marriott Hotel Prop II Ltd | REIT | Building owner | San Antonio, Texas | 1,049,862 sq ft building area (BCAD) — the largest downtown |
| Marriott Ownership Resorts, Inc. (Marriott Vacations Worldwide) | Public company | Commercial landlord | Hilton Head Island, South Carolina | $357.3M (996 parcels) |
| Marriott Vacations Worldwide / Marriott (1 Marriott Dr address) | Public company | Landowner | Palm Desert, California | 28 exempt common-area and timeshare parcels, 50.9 acres |
| MARTA (Metropolitan Atlanta Rapid Transit Authority) | Government | Landowner | Atlanta, Georgia | 420 parcels, 359 acres, $644.0M |
| Martin Marietta Materials | Public company | Landowner | Charlotte, North Carolina | 44 parcels, about 1,650 acres |
| Martin Memorial Medical Center | Institution | Building owner | Port St. Lucie, Florida | 307,454 sq ft hospital + 109,366 sq ft in two medical buildings (roll) |
| Marval | Private company | Homebuilder | Bogotá, Colombia | 170,000+ 'espacios' built over 45+ years; 13 cities |
| Maryland Port Administration | Government | Landowner | Baltimore, Maryland | 31 parcels, $99.5M, 497 acres |
| Maryland Stadium Authority | Government | Building owner | Baltimore, Maryland | — |
| Maryland Stadium Authority | Government | Landowner | Baltimore, Maryland | 7 parcels, $753.8M, 76 acres |
| Maryland Theatre Association, Inc. | Institution | Building owner | Hagerstown, Maryland | 31,816 sq ft (roll) |
| Maryland Transit Administration | Government | Landowner | Baltimore, Maryland | 183 parcels, $89.5M |
| Marymount University | Institution | Landowner | Arlington, Virginia | 8 parcels, $221.0M |
| Marz Homes | Family / private | Homebuilder | Hamilton, Ontario | 699 |
| Masawara Plc (an interest, with co-owners; as reported 2015) | Public company | Building owner | Harare, Zimbabwe | — |
| Mash Property Holdings LLC | Private company | Landowner | Mobile, Alabama | 55 parcels, about 1,265 acres |
| Mashonaland Holdings Limited | Public company | Homebuilder | Harare, Zimbabwe | MashView Gardens, Bluffhill: US$3.6M cluster development; 25 units in phase 1 |
| Mashonaland Holdings Limited (ZSE: MASH) | Public company | Commercial landlord | Harare, Zimbabwe | US$94.9M assets under management (FY2024) |
| Mass General Brigham hospitals | Institution | Landowner | Boston, Massachusetts | 125 parcels, $6.60B |
| Massachusetts Bay Transportation Authority | Government | Landowner | Boston, Massachusetts | 393 parcels, $0.79B, about 663 acres |
| Massachusetts Convention Center Authority | Government | Building owner | Springfield, Massachusetts | 227,072 sq ft building area on the roll; 4.37 acres |
| Massachusetts Mutual Life Insurance Company | Private company | Building owner | Springfield, Massachusetts | 431,476 sq ft building area on the roll; 88.64 acres |
| Massachusetts Mutual Life Insurance Company | Private company | Landowner | Springfield, Massachusetts | 34 records, $62.1M, about 100 acres |
| Massachusetts Port Authority (Massport) | Government | Landowner | Boston, Massachusetts | 120 parcels, $1.15B, about 2,600 acres |
| Massachusetts Port Authority (Worcester Regional Airport) | Government | Landowner | Worcester, Massachusetts | 28 records, $168.4M, about 555 acres |
| Mastercraft Builder Group LLC | Private company | Homebuilder | St. Augustine, Florida | 73 lots, $12.6M |
| Matharoo Construction Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 23098, in good standing |
| Mattamy (Airdrie) Limited | Family / private | Homebuilder | Airdrie, Alberta | 35 units / 156 permits / $13,779,798 |
| Mattamy (Kanata West) Limited | Developer | Homebuilder | Kanata, Ontario | 577 |
| Mattamy (Mer Bleue 2) Limited | Private company | Homebuilder | Gloucester, Ontario | 217 |
| Mattamy Homes | Family / private | Homebuilder | Canada | 7,825 closings (FY2022); 8,000+ families a year |
| Mattamy Homes | Family / private | Homebuilder | Markham, Ontario | 35,888 (province-wide) |
| Mattamy Homes | Family / private | Homebuilder | Mississauga, Ontario | 35,888 |
| Mattamy Homes | Private company | Homebuilder | Phoenix, Arizona | 1,124 parcels |
| Mattamy Homes | Private company | Homebuilder | St. Petersburg, Florida | 58 / 58 parcels |
| Mattamy Homes | Private company | Homebuilder | Toronto, Ontario | 35,829 |
| Mattamy Homes | Private company | Homebuilder | Tucson, Arizona | 145 parcels |
| Mattamy Homes | Family / private | Homebuilder | Windsor, Ontario | 35,888 (province-wide) |
| Mattamy Homes (Mattamy (Milton West) Limited) | Private company | Homebuilder | Milton, Ontario | 2,560 |
| Mattamy Homes (Mattamy (Whitby) Limited) | Private company | Homebuilder | Whitby, Ontario | 736 |
| Mattamy Homes (Mattamy Carolina Corporation) | Private company | Homebuilder | Charlotte, North Carolina | 484 parcels (475 in Charlotte) |
| Mattamy Homes (parent structure) | Family / private | Homebuilder | Canada | 100,000th home closed since 1978 |
| Mattamy Homes Calgary | Family / private | Homebuilder | Calgary, Alberta | 1,263 units / 1,042 permits |
| Mattamy Palm Beach LLC | Developer | Building owner | Port St. Lucie, Florida | 1,983 acres in 860 parcels (Mattamy Palm Beach LLC); 140 acres in Southern Grove plats (City) |
| Mattamy Palm Beach LLC | Developer | Landowner | Port St. Lucie, Florida | 860 parcels, 1,983 acres |
| Mattamy Palm Beach LLC | Private company | Homebuilder | Port St. Lucie, Florida | 731 vacant lots; 1,983 acres |
| Mattamy Texas LLC | Private company | Homebuilder | Plano, Texas | 118 accounts |
| Matthews West Developments Ltd. | Developer | Commercial landlord | Port Alberni, British Columbia | an option to purchase the 43-acre Somass Lands |
| Mattiace Office Co LLC | Private company | Building owner | Jackson, Mississippi | 23,255 sq ft base area (roll); 0.59 acres |
| Mattie Kelly Arts Foundation | Institution | Landowner | Destin, Florida | 1 parcel, 51.7 acres, $9.8M |
| Maumee Valley Habitat for Humanity | Institution | Homebuilder | Toledo, Ohio | 11 parcels |
| MÁV Magyar Államvasutak Zrt. (Hungarian State Railways) and the State railway estate | Government | Landowner | Budapest, Hungary | 100% State-owned; c. 85 ha of disused Rákosrendező yard sold by MNV in January 2025 for HUF 50.9 billion net |
| Maximus Real Estate Partners | Private equity | Homebuilder | San Francisco, California | 5,735 / 287 |
| Maynard Construction Inc | Private company | Homebuilder | Clarksville, Tennessee | 73 county / 70 city |
| Mayo Clinic Arizona | Institution | Building owner | Scottsdale, Arizona | — |
| Mayo Clinic Arizona | Institution | Landowner | Scottsdale, Arizona | 16 parcels, 189 acres, $276M |
| Mayor and Aldermen of the City of Savannah | Government | Building owner | Savannah, Georgia | — |
| Mayor and Aldermen of the City of Savannah | Government | Landowner | Savannah, Georgia | 1,152 parcels, 2,804.5 acres, $643.2M |
| Mayor and City Council of Baltimore | Government | Landowner | Baltimore, Maryland | 10,774 parcels, $5.11B, at least 6,446 acres |
| Mayor and City Council of Baltimore (fee); pavilions held under ground lease by MCB Real Estate | Government | Building owner | Baltimore, Maryland | — |
| Maywood Fibre Corp | Private company | Landowner | Castlegar, British Columbia | 4,255 ha across two active Forestry Licences to Cut (A95609 and A95640) |
| Maywood Fibre Corp | Private company | Landowner | Grand Forks, British Columbia | 4,210 ha under a single Forestry Licence to Cut (A95640) |
| MB Redevelopment LLC (Loews Hotels & Co, Loews Corporation) | Public company | Building owner | Miami Beach, Florida | 743,135 sq ft building area; 790 units (roll) |
| McAllen Foreign Trade Zone Inc | Government | Building owner | McAllen, Texas | about 342 acres on 12 accounts |
| McAllen Foreign Trade Zone Inc | Government | Landowner | McAllen, Texas | 12 accounts, about 342 acres |
| McAllen Independent School District | Government | Landowner | McAllen, Texas | 42 accounts, about 558 acres |
| MCB Hagerstown LLC | Private company | Building owner | Hagerstown, Maryland | 1,236,085 sq ft (roll) |
| MCB Hagerstown LLC | Private company | Commercial landlord | Hagerstown, Maryland | 2 accounts, 1,526,685 sq ft, $147.1M assessed |
| McCall Homes Missoula LLC | Private company | Homebuilder | Missoula, Montana | 25 rows ($2.7M) |
| McCallie School | Institution | Landowner | Chattanooga, Tennessee | 12 parcels, about 126 acres, $59.5M appraised |
| McCarthy Center Holding LLC; MG Eleanor Apartments LLC; WH Silicon Valley VI LP; WDMICA001 LP; Amalfi Milpitas LLC | Private company | Landowner | Milpitas, California | $222.5M; $196.9M; $193.3M; $192.5M; $183.1M (ranks 6-10) |
| McCarty Home Builders LLC | Private company | Homebuilder | Lexington, Kentucky | 9 / 10 |
| McCoy Homes Inc | Private company | Homebuilder | Davenport, Iowa | 31 lots |
| McCracken County | Government | Landowner | Paducah, Kentucky | 12 parcels, ~273 acres |
| McElmurry Homes Inc | Private company | Homebuilder | Missoula, Montana | 7 rows ($0.9M) |
| McGirr Sports Society and the Nanaimo recreation societies | Institution | Landowner | Nanaimo, British Columbia | $91,039.89 of municipal tax foregone in 2025 |
| McGowin Properties Inc | Private company | Building owner | Mobile, Alabama | — |
| McKay Investment Company LLC | Private company | Commercial landlord | Eugene, Oregon | 6 lots, 26.0 acres; 6 parcels, $88.3M market value (TY2025) |
| McKee Homes LLC | Private company | Homebuilder | Fayetteville, North Carolina | 63 parcels (33 in city), 61 without a building |
| McKee Homes Ltd | Private company | Homebuilder | Airdrie, Alberta | 38 units / 109 permits / $10,460,602 |
| McKnight Realty Partners (McKnight Grant Building Associates LP) | Private company | Commercial landlord | Pittsburgh, Pennsylvania | Grant Building, 461,006 sq ft |
| McLennan Community College | Government | Landowner | Waco, Texas | 149.75 acres, $21.7M |
| McLennan County | Government | Building owner | Waco, Texas | — |
| McLennan County | Government | Landowner | Waco, Texas | Extraco Events Center 97.28 acres, $11.0M; courthouse 1.28 acres, $9.5M |
| MCPHS University | Institution | Landowner | Worcester, Massachusetts | 76 records, $113.2M |
| McWhinney CCOB Land Investments LLC | Developer | Landowner | Broomfield, Colorado | 38 accounts, 487.4 acres |
| MCZ/Centrum Flamingo II LLC and MCZ/Centrum Flamingo III LLC | Private company | Building owner | Miami Beach, Florida | 2,079,995 sq ft across two parcels; 879 units (roll) |
| MDS Investments LLC (Mesa del Sol) | Developer | Landowner | Albuquerque, New Mexico | 55 accounts, about 2,259 acres |
| Mecklenburg County | Government | Landowner | Charlotte, North Carolina | 2,764 parcels, about 23,800 acres, $4.04B (2,208 parcels, about 11,180 acres in Charlotte) |
| Mecklenburg County Park and Recreation | Government | Landowner | Charlotte, North Carolina | 2,530 parcels, 23,540 acres (county-owned park land) |
| Medical office: GMR Beaumont LLC and VTR Collier Park Beaumont LLC | Private company | Commercial landlord | Beaumont, Texas | 2 accounts, $38.2M |
| Medical Properties Trust | REIT | Commercial landlord | Bakersfield, California | $47.4M initial cost |
| Medical Properties Trust | REIT | Commercial landlord | Hialeah, Florida | 2 hospitals, $429.1M gross cost |
| Medical Properties Trust | REIT | Commercial landlord | Mesa, Arizona | 5 parcels, $263.4M |
| Medical Properties Trust | REIT | Commercial landlord | Stockton, California | $53.4M gross |
| Medical Properties Trust (MPT of Hialeah Exchange LLC) | REIT | Building owner | Hialeah, Florida | 529,799 sq ft building area (roll) |
| Medical Properties Trust (MPT of Hialeah Palmetto) | REIT | Building owner | Hialeah, Florida | 1,029,590 sq ft building area across seven campus parcels (roll) |
| Medicine Hat Mall Inc | REIT | Commercial landlord | Medicine Hat, Alberta | 539,000 sq ft GLA, 93 stores, 2,838 stalls |
| Mega Properties LLC; Majic LLC; Hammer Property Group LLC | Private company | Commercial landlord | Evansville, Indiana | 92 ($4.5M); 79 ($6.4M); 59 ($8.4M) city parcels |
| MEGA shopping-centre chain (MEGA Alma-Ata, MEGA Park) | Private company | Commercial landlord | Almaty, Kazakhstan | two Almaty centres (plus MEGA Silk Way, Astana) |
| Meganova LP | Private company | Commercial landlord | Fresno, California | $132.6M |
| Megatel Homes | Private company | Homebuilder | Dallas, Texas | 106 accounts |
| Megatel Homes (Megatel Middleton TH LLC, Megatel Homes III LLC) | Private company | Homebuilder | Plano, Texas | 21 accounts |
| Megaworld Corporation (PSE: MEG) | Public company | Building owner | Manila (City of Manila), Philippines | 108,000 m² floor area (Wikipedia) |
| Megaworld Corporation (PSE: MEG) | Public company | Commercial landlord | Manila (City of Manila), Philippines | Lucky Chinatown, Binondo — 108,000 m² |
| Meidinger Building Owner LLC | Private company | Building owner | Louisville, Kentucky | 331,054 sq ft (2019 prospectus) |
| Meijer Stores Limited Partnership | Private company | Commercial landlord | Fort Wayne, Indiana | 10 parcels, $33.9M |
| Meijer Stores Limited Partnership | Private company | Commercial landlord | Rockford, Illinois | 2 parcels, about 18.5 acres in the city (5, about 38 acres, county-wide) |
| Mel Jr. and Marty Zajac Foundation | Family / private | Building owner | Mission, British Columbia | — |
| Melbourne Arts Precinct Corporation (MAP Co), a Victorian State business corporation | Government | Building owner | Melbourne (City of Melbourne LGA), Victoria | — |
| Melbourne Cricket Ground Trust (statutory trustee of permanently reserved Crown land) | Government | Building owner | Melbourne (City of Melbourne LGA), Victoria | — |
| Melcor Developments Ltd. | Public company | Building owner | Airdrie, Alberta | 119,428 sq ft |
| Melcor Developments Ltd. | Public company | Landowner | Airdrie, Alberta | 433 acres of residential raw land, all residential; 136,494 sq ft of retail at 100% occupancy |
| Melcor Developments Ltd. | Public company | Commercial landlord | Airdrie, Alberta | 136,494 sq ft retail GLA, 100% leased, plus 433 acres of land |
| Melcor Developments Ltd. | Public company | Landowner | Cochrane, Alberta | 70 acres of residential raw land |
| Melcor Developments Ltd. | Public company | Homebuilder | Cochrane, Alberta | 70 acres of residential raw land, nil commercial or industrial |
| Melcor Developments Ltd. | Public company | Building owner | Edmonton, Alberta | 134,598 sq ft |
| Melcor Developments Ltd. | Public company | Landowner | Edmonton, Alberta | 374 acres of residential raw land inside Edmonton; 2,678 acres across Northern Alberta |
| Melcor Developments Ltd. | Public company | Commercial landlord | Edmonton, Alberta | 2,120,261 sq ft Northern Alberta commercial GLA, 83% leased |
| Melcor Developments Ltd. | Public company | Homebuilder | Edmonton, Alberta | 212 single-family lots sold, Edmonton region, H1 2026 |
| Melcor Developments Ltd. | Public company | Building owner | Lethbridge, Alberta | 449,961 sq ft |
| Melcor Developments Ltd. | Public company | Landowner | Lethbridge, Alberta | 705 acres of raw land plus 449,961 sq ft of buildings and 860 parking stalls |
| Melcor Developments Ltd. | Public company | Commercial landlord | Lethbridge, Alberta | 449,961 sq ft GLA plus an 860-stall parking lot and three other named Lethbridge sites |
| Melcor Developments Ltd. | Public company | Homebuilder | Lethbridge, Alberta | 705 acres of raw land in Lethbridge; 5 single-family lots sold H1 2026 |
| Melcor Real Estate Investment Trust | REIT | Commercial landlord | Edmonton, Alberta | Named as the landlord of 13220 St. Albert Trail in the federal property register |
| Melrose Washington Holdings LLC | Private company | Building owner | Washington, District of Columbia | — |
| Memorial Health System | Institution | Building owner | Springfield, Illinois | — |
| Memorial Health System | Institution | Landowner | Springfield, Illinois | 118 parcels, at least 264 acres |
| Memorial Health Systems Inc | Institution | Building owner | Daytona Beach, Florida | 140.6 acres; 824,018 sq ft building area (roll) |
| Memorial Health Systems Inc (AdventHealth Daytona Beach) | Institution | Landowner | Daytona Beach, Florida | 1 parcel, 140.6 acres, $280.2M |
| Memphis Center City Revenue Finance Corp | Government | Building owner | Memphis, Tennessee | 486,839 sq ft building area on 1.818 acres, plus a 0.9-acre parcel (Assessor) |
| Memphis Center City Revenue Finance Corp (fee); PILOT leasehold held by One Commerce Square Memphis Realty LP | Government | Building owner | Memphis, Tennessee | 391,440 sq ft office tower (CMBS prospectus); 507,568 sq ft building area (Assessor) |
| Memphis Center City Revenue Finance Corp (fee); PILOT lessee Crosstown Building Owner LLC | Government | Building owner | Memphis, Tennessee | 7.054 acres; 197 apartments on the roll (Assessor) |
| Memphis Housing Authority | Government | Landowner | Memphis, Tennessee | 305 parcels, about 255 acres |
| Memphis Light, Gas and Water (a division of the City) | Government | Landowner | Memphis, Tennessee | 332 parcels, about 957 acres |
| Memphis-Shelby County Airport Authority | Government | Landowner | Memphis, Tennessee | 685 parcels, about 5,207 acres |
| Memphis-Shelby County Schools (Board of Education) | Government | Landowner | Memphis, Tennessee | 348 parcels, about 2,087 acres |
| Menard, Inc. | Private company | Homebuilder | Duluth, Minnesota | 54 parcels: 53 unimproved residential lots (31.7 acres) and 1 store |
| Mendota Invest d.o.o. (OTP Group) | Public company | Building owner | Ljubljana, Slovenia | — |
| Mendota Invest d.o.o. (OTP Group) | Public company | Commercial landlord | Ljubljana, Slovenia | Emonika — investment put at €250 million (2022); €24.8 million utility contribution paid to MOL |
| Mendota Invest d.o.o. (OTP Group) — Emonika | Public company | Homebuilder | Ljubljana, Slovenia | Residential part of Emonika; unit count not stated |
| Menkes Developments | Family / private | Homebuilder | Markham, Ontario | 9,993 (province-wide) |
| Menkes Developments | Private company | Homebuilder | Toronto, Ontario | 9,990 |
| Mercantile Center owners (Front Street Associates LLC; 120 Mercantile Center LLC) | Private company | Commercial landlord | Worcester, Massachusetts | 7 records, $71.0M; about 1.38M sq ft gross (garage included) |
| Mercedes-Benz Vans LLC | Public company | Building owner | North Charleston, South Carolina | — |
| Mercedes-Benz Vans LLC | Public company | Landowner | North Charleston, South Carolina | 3 parcels, 226 acres |
| Mercer International Inc. | Public company | Landowner | Castlegar, British Columbia | a 400-acre mill site — and no timberland at all |
| Mercer International Inc. (NASDAQ: MERC) | Public company | Building owner | Castlegar, British Columbia | — |
| Mercury Funding LLC | Private company | Commercial landlord | Montgomery, Alabama | 164 parcels, 155 acres, $138.2M |
| Mercy Health – Lourdes Hospital LLC / Lourdes Hospital Inc | Institution | Landowner | Paducah, Kentucky | ~94 acres |
| Mercy Health (St Vincent Medical Center and affiliates) | Institution | Landowner | Toledo, Ohio | 144 parcels, $277.6M |
| Mercy Housing California | Institution | Homebuilder | San Francisco, California | 971 / 956 |
| Mercy Medical Center | Institution | Building owner | Cedar Rapids, Iowa | — |
| Mercy Medical Center (Catholic Health Initiatives-Iowa Corp) | Institution | Landowner | Des Moines, Iowa | 27 parcels, about 34 keyed acres; $48.7M |
| Mercy Medical Center (with Mercy Hospital) | Institution | Landowner | Cedar Rapids, Iowa | 49 parcels, 115 acres, $299.6M |
| Mercyhealth | Institution | Building owner | Rockford, Illinois | — |
| Mercyhealth (including Rockford Memorial Hospital) | Institution | Landowner | Rockford, Illinois | 35 parcels, about 295 acres in the city |
| Merigold Developments Inc. | Developer | Homebuilder | Dunnville, Ontario | 0 |
| Merit Homes LLC | Private company | Homebuilder | Anchorage, Alaska | 16 parcels (13 vacant lots) |
| Meritage Homes | Public company | Homebuilder | Austin, Texas | 539 accounts |
| Meritage Homes | Public company | Homebuilder | Dallas, Texas | 42 accounts |
| Meritage Homes | Public company | Homebuilder | Gilroy, California | 186 single-family homes on 112 acres (approved 2013) |
| Meritage Homes | Public company | Homebuilder | Houston, Texas | 1,502 accounts |
| Meritage Homes | Public company | Homebuilder | Jacksonville, Florida | 446 parcels, 261 acres |
| Meritage Homes | Public company | Homebuilder | Orlando, Florida | 0 / 119 parcels |
| Meritage Homes | Public company | Homebuilder | Phoenix, Arizona | 1,694 parcels |
| Meritage Homes | Public company | Homebuilder | San Antonio, Texas | $19,177,560 |
| Meritage Homes (Meritage Homes of California, Inc.) | Public company | Homebuilder | Sacramento, California | 113 |
| Meritage Homes (Meritage Homes of Georgia, Inc.) | Public company | Homebuilder | Atlanta, Georgia | 217 parcels (0 in Atlanta) |
| Meritage Homes (Meritage Homes of Tennessee, Inc.) | Public company | Homebuilder | Nashville, Tennessee | 177 parcels |
| Meritage Homes (Meritage Homes of the Carolinas, Inc.) | Public company | Homebuilder | Charlotte, North Carolina | 400 parcels (179 in Charlotte) |
| Meritage Homes (Meritage Homes of the Carolinas, Inc.) | Public company | Homebuilder | Durham, North Carolina | 128 parcels, all without a building |
| Meritage Homes (with MLC Holdings) | Public company | Homebuilder | Santa Ana, California | 80 townhomes + 6 live-work units |
| Meritage Homes of Alabama Inc | Public company | Homebuilder | Huntsville, Alabama | 133 parcels |
| Meritage Homes of Florida, Inc. (Meritage Homes) | Public company | Homebuilder | Daytona Beach, Florida | 17 parcels |
| Meritage Homes of Tennessee, Inc. (Meritage Homes Corporation) | Public company | Homebuilder | Clarksville, Tennessee | 109 county / 109 city |
| Meritage Homes of Tennessee, Inc. (Meritage Homes Corporation) | Public company | Homebuilder | Murfreesboro, Tennessee | 263 county / 56 city |
| Meritage Resort LLC | Private company | Building owner | Napa, California | — |
| Meritage Resort LLC | Private company | Commercial landlord | Napa, California | $266.5M assessed (1st, 1.53%) |
| Meriton Apartments | Private company | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 2,324 |
| Meritus Medical Center, Inc. | Institution | Building owner | Hagerstown, Maryland | 502,262 sq ft (roll) |
| Meritus Medical Center, Inc. | Institution | Landowner | Hagerstown, Maryland | 46 accounts, 193 acres, $523.1M county-wide (4 in the city) |
| Merko Ehitus (Merko Kodud) | Public company | Homebuilder | Tallinn, Estonia | 148 apartments sold in Estonia (358 group-wide), €67.8m |
| Merko Statyba / Merko Būstas (AS Merko Ehitus group) | Public company | Homebuilder | Vilnius, Lithuania | Group-wide: 120 flats delivered and 1,253 under construction or completed (H1 2026, Estonia, Latvia and Lithuania) |
| Merle Hay Investors LLC | Private company | Commercial landlord | Des Moines, Iowa | 3 parcels, $34.0M |
| Merlin Entertainments | Private equity | Building owner | Carlsbad-Oceanside, California | 128 acres (Chamber); APN 211-100-09 132.11 acres (roll) |
| MERLIN Properties SOCIMI | REIT | Commercial landlord | Barcelona, Spain | EUR 37.7M Barcelona office rents, 9M25; 88.7% occupancy |
| MERLIN Properties SOCIMI | REIT | Commercial landlord | Lisbon, Portugal | EUR 25.2M Lisbon office rents 9M25; 8 Lisbon office buildings c. 114,000 m² |
| MERLIN Properties SOCIMI | REIT | Commercial landlord | Madrid, Spain | EUR 152.0M Madrid office rents, 9M25 (70% of offices) |
| MERLIN Properties SOCIMI, S.A. | REIT | Building owner | Barcelona, Spain | 37,615 m² (Merlin); 48,176 m² built, 2004 (Catastro RC 2440201DF3824A, 'Oficinas') |
| MERLIN Properties SOCIMI, S.A. | REIT | Building owner | Lisbon, Portugal | 25,358 m² offices, retail and leisure |
| MERLIN Properties SOCIMI, S.A. | REIT | Building owner | Madrid, Spain | 21,390 m² lettable (Merlin); 129,797 m² built, 2008 (Catastro 259(B) 'Torre S y V', use Ocio y Hostelería) |
| Merrick Engineering Inc | Private company | Landowner | Clarksburg, West Virginia | 1 parcel, 103.1 acres |
| Merritt at Godley Station LLC | Private company | Commercial landlord | Savannah, Georgia | 2 parcels, 50.9 acres, $112.3M |
| Merritt Business & Economic Development Society | Institution | Commercial landlord | Merritt, British Columbia | $1,091.75 of municipal taxes forgone |
| Merritt Golf & Country Club | Institution | Building owner | Merritt, British Columbia | — |
| Mersho Investments LLC; CMP-1 LLC; Harden Ranch Plaza Associates LLC | Private company | Landowner | Salinas, California | $95.0M; $92.0M; $90.3M taxable assessed value (2024-25) |
| Mershops | Private company | Building owner | Stockton, California | 855,800 sq ft |
| Mershops (formerly Bridge Group Investments) / Steerpoint Capital | Family / private | Commercial landlord | Escondido, California | ~1.3M sq ft mall on almost 83 acres (leasehold) |
| Mershops (formerly Bridge Group Investments) and Steerpoint Capital — leasehold; land mostly City of Escondido | Family / private | Building owner | Escondido, California | ~1.3M sq ft on almost 83 acres (REBusiness) |
| Mershops (formerly Bridge Group Investments), with Steerpoint Capital | Private company | Building owner | Palmdale, California | about 1M sq ft; main parcel 449,135 sq ft (roll) |
| Mershops / Steerpoint Capital (Antelope Valley Shop LLC) | Private company | Commercial landlord | Palmdale, California | $179.7M taxable value (rank 4); about 1M sq ft |
| Mesa County | Government | Building owner | Grand Junction, Colorado | 68,879 sq ft heated (roll) |
| Mesa County | Government | Landowner | Grand Junction, Colorado | 40 parcels, 82.9 acres, $99.9M |
| Mesa County Valley School District No. 51 | Government | Landowner | Grand Junction, Colorado | 47 parcels, 259.1 acres, $240.2M |
| Mesa Unified School District No. 4 | Government | Landowner | Chandler, Arizona | 5 parcels, 46 acres, $41M |
| Mesa Unified School District No. 4 | Government | Landowner | Mesa, Arizona | 94 parcels, 1,036 acres, $1.17B |
| Mesa Verde Estates at Carlston Ranch LLC | Developer | Homebuilder | Carlsbad, New Mexico | 22 accounts |
| Mesquite Independent School District | Government | Building owner | Mesquite, Texas | 441,799 sq ft across five improvements (1999 school of 225,000 sq ft; additions 2005, 2010, 2019, 2024) |
| Mesquite Independent School District | Government | Landowner | Mesquite, Texas | 114 accounts, $796.8M; about 900 acres |
| Mesquite Owner LLC | Private company | Building owner | Mesquite, Texas | 999,106 sq ft in five warehouses of 2020 (388,800; 174,150; 160,860; 143,296; 132,000) |
| Mesquite Owner LLC | Private company | Commercial landlord | Mesquite, Texas | 6 accounts, 999,106 sq ft, $105.4M |
| Methodist University, Inc. | Institution | Building owner | Fayetteville, North Carolina | 708,759 sq ft (roll, gross area field) |
| Methodist University, Inc. | Institution | Landowner | Fayetteville, North Carolina | 8 parcels, about 640 acres; $141.6M land and buildings |
| MetLife, Inc. (500 Grant Street Associates LP) | Public company | Commercial landlord | Pittsburgh, Pennsylvania | BNY Mellon Center, 54 floors |
| Metonic Real Estate Solutions | Private company | Building owner | Palm Desert, California | 330 apartments |
| Metonic Real Estate Solutions | Private company | Commercial landlord | Palm Desert, California | 1 parcel, $106.9M |
| Metric Homes (Ottawa) Inc. | Private company | Homebuilder | Kanata, Ontario | 162 |
| Metro | Government | Landowner | Portland, Oregon | 358 lots, 2,763 acres |
| Metro Centre (Rockford Area Venues & Entertainment Authority) | Government | Building owner | Rockford, Illinois | — |
| Metro Parc Hialeah LLC | Developer | Building owner | Hialeah, Florida | 754,016 sq ft building area; 559 units (roll) |
| Metro Parc Hialeah LLCs (301 Almeria Ave, Coral Gables) | Developer | Homebuilder | Hialeah, Florida | 559 units (2025) |
| Metro Parks Tacoma | Government | Landowner | Tacoma, Washington | 115 parcels, 1,936 acres, $371.2M |
| Metro Parks, Serving Summit County | Government | Landowner | Akron, Ohio | 114 parcels, $54.6M; about 1,150 stated acres |
| Metro Tower Housing Partners LP (unit A); Metro Opportunity LLC (units C and M) | Private company | Building owner | Lubbock, Texas | — |
| Metro-North Commuter Railroad | Government | Landowner | Yonkers, New York | 19 parcels, $222.1M, 64 acres |
| Metro-North Commuter Railroad and MTA | Government | Landowner | White Plains, New York | 6 parcels, $68.2M, 47.9 acres |
| MetroHealth System (Board of County Hospital Trustees) | Government | Landowner | Cleveland, Ohio | 20 parcels, 60.0 stated acres, $667.8M |
| Metroplex Adventist Hospital Inc | Institution | Building owner | Killeen, Texas | — |
| Metropolitan Airports Commission | Government | Landowner | Bloomington, Minnesota | 11 parcels, about 31 acres |
| Metropolitan Airports Commission | Government | Landowner | St. Paul, Minnesota | 10 parcels, $42.2M, about 519 acres |
| Metropolitan Council | Government | Landowner | Minneapolis, Minnesota | 101 parcels, $235.3M; 149 acres |
| Metropolitan Council (incl. Metro Transit and Environmental Services) | Government | Landowner | St. Paul, Minnesota | 26 parcels, $264.6M, about 274 acres |
| Metropolitan Council (Metro Transit) | Government | Building owner | St. Paul, Minnesota | 124,932 sq ft (roll) |
| Metropolitan Council and Hennepin County | Government | Landowner | Bloomington, Minnesota | Met Council 6 parcels, 10.1 acres; County 13 parcels, 20.2 acres |
| Metropolitan Development and Housing Agency (MDHA) | Government | Landowner | Nashville, Tennessee | 649 parcels, about 1,010 acres, $2.86B |
| Metropolitan districts and homeowners' associations | Government | Landowner | Broomfield, Colorado | 225 metro-district accounts (149 acres) and 645 HOA accounts (453 acres) |
| Metropolitan Football Stadium District | Government | Building owner | Denver, Colorado | 1,721,086 sq ft gross (roll); 929,355 sq ft site |
| Metropolitan Government of Nashville & Davidson County | Government | Building owner | Nashville, Tennessee | — |
| Metropolitan Government of Nashville & Davidson County | Government | Landowner | Nashville, Tennessee | 1,869 parcels, about 19,080 acres, $5.31B |
| Metropolitan Knoxville Airport Authority | Government | Landowner | Knoxville, Tennessee | 2 addressed parcels in Knox County |
| Metropolitan Life Insurance Company | Institution | Building owner | Miami, Florida | 1,657,362 sq ft gross |
| Metropolitan Life Insurance Company | Institution | Commercial landlord | Miami, Florida | 1,657,362 sq ft, $221.6M assessed |
| Metropolitan Nashville Airport Authority | Government | Landowner | Nashville, Tennessee | 405 parcels, about 4,880 acres, $0.41B |
| Metropolitan Park District of the Toledo Area (Metroparks Toledo) | Government | Landowner | Toledo, Ohio | 150 parcels, 627 stated acres, $25.7M |
| Metropolitan St. Louis Sewer District (MSD) | Government | Landowner | St. Louis, Missouri | 290 parcels, at least 159 acres |
| Metropolitan Transportation Authority (NYC Transit and LIRR) | Government | Landowner | Brooklyn, New York | 419 lots, 407.7 acres (NYC Transit 311 lots, 301.4 acres; MTA-LIRR 108 lots, 106.3 acres) |
| Metropolitan Wastewater Management Commission | Government | Landowner | Eugene, Oregon | 22 lots, 89.7 acres |
| Metropolitan Water District of Southern California | Government | Landowner | Los Angeles, California | 32 parcels, about 320 acres |
| Metropolitan Water District of Southern California | Government | Landowner | Santa Clarita, California | 40 parcels |
| Metropolitan Water Reclamation District of Greater Chicago | Government | Landowner | Schaumburg, Illinois | 12 parcels |
| Metrovacesa | Public company | Homebuilder | Barcelona, Spain | 423 homes delivered 1H25 (national) |
| Metrovacesa | Public company | Homebuilder | Madrid, Spain | 423 homes delivered 1H25; 4,403 under construction |
| MFSO F I LLC et al. | Private company | Building owner | Omaha, Nebraska | 233,862 sq ft (prospectus); 194,285 + 63,312 sq ft on the roll |
| MFT - IP Killeen LLC | Private company | Building owner | Killeen, Texas | — |
| MGC Pure Chemicals America, Inc | Private company | Commercial landlord | Killeen, Texas | $37.8M industrial improvements (one account) |
| MGM Grand Propco, LLC (VICI Properties) | REIT | Building owner | Henderson-Paradise, Nevada | — |
| MGM Springfield reDevelopment, LLC (VICI Properties) | REIT | Building owner | Springfield, Massachusetts | 230,544 sq ft building area on the roll; 13.41 acres; 106,000 sq ft casino and 240 rooms (MGM 10-K) |
| Miami Conservancy District | Government | Landowner | Dayton, Ohio | 122 parcels, 145 stated acres, $2.2M |
| Miami Valley Hospital | Institution | Building owner | Dayton, Ohio | — |
| Miami-Dade County | Government | Building owner | Hialeah, Florida | 367.8 acres (roll); 515 acres (County) |
| Miami-Dade County | Government | Landowner | Hialeah, Florida | 80 parcels, 103 acres |
| Miami-Dade County | Government | Landowner | Miami Beach, Florida | 10 parcels, 2.2 acres, $25.8M |
| Miami-Dade County | Government | Building owner | Miami, Florida | — |
| Miami-Dade County | Government | Commercial landlord | Miami, Florida | $6.16B assessed across 41 parcels above $50M |
| Michigan City Area Schools (incl. School Building Corporation and Board of School Trustees) | Government | Landowner | Michigan City, Indiana | 60 parcels, about 296 acres |
| Michigan City Rentals LLC (largest single-family landlord) | Private company | Homebuilder | Michigan City, Indiana | 67 parcels, 60 of them single-family (class 510) |
| Michigan State University | Institution | Building owner | Lansing & East Lansing, Michigan | — |
| Michigan State University | Institution | Landowner | Lansing & East Lansing, Michigan | 4,564-acre East Lansing campus; 10 parcels, 263 acres inside Lansing |
| Microchip Technology Incorporated | Public company | Building owner | Chandler, Arizona | 720,000 sq ft (Microchip 10-K, owned); 444,812 + 269,514 sq ft of improvement components on the two main parcels (Commercial Master) |
| Micron Technology, Inc. | Public company | Building owner | Boise, Idaho | — |
| Micron Technology, Inc. | Public company | Landowner | Boise, Idaho | 7 land parcels, 156.9 acres at 8000 S Federal Way ($29.7M); $400M leasehold-improvements record at 8450 S Wafer Way |
| Microsoft Corp | Public company | Building owner | Leesburg-Ashburn, Virginia | — |
| Microsoft Corp | Public company | Commercial landlord | Leesburg-Ashburn, Virginia | 1 parcel in Leesburg, 311.38 ac, $1,516.8M |
| Mid-America Apartment Communities | REIT | Commercial landlord | Lexington, Kentucky | 4 properties, 924 units |
| Mid-America Apartment Communities | REIT | Commercial landlord | Louisville, Kentucky | 1 property, 384 units |
| Mid-America Apartment Communities | REIT | Commercial landlord | Phoenix, Arizona | 2,968 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Austin, Texas | 21 communities, 7,179 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Charlotte, North Carolina | 20 communities, 5,995 units (Charlotte market) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Chattanooga, Tennessee | 4 communities, 943 apartments (Chattanooga market) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Greenville, South Carolina | 10 communities, 2,354 units in the Greenville market (s12); 1 parcel in the city in its own name ($88.3M) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Irving, Texas | 4 communities, 1,332 apartments, $271.3M |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Jacksonville, Florida | 10 communities, 3,496 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Kansas City, Missouri | 4 communities, 1,428 units in the KC metro; 1 parcel on the city's Jackson County roll ($63.0M) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Memphis, Tennessee | 4 communities, 1,811 apartments in the Memphis market |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Nashville, Tennessee | 12 communities, 4,375 units (Nashville market) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Orlando, Florida | 14 communities, 5,907 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Plano, Texas | 5 accounts, 1,396 units, $263.8M |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Raleigh, North Carolina | 15 communities, 5,350 units (Raleigh/Durham) |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | San Antonio, Texas | 4 communities, 1,504 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Tallahassee, Florida | 2 communities, 604 units |
| Mid-America Apartment Communities (MAA) | REIT | Commercial landlord | Tampa, Florida | 14 communities, 5,416 units |
| Mid-America Apartments, L.P. (MAA) | REIT | Commercial landlord | Newport News, Virginia | 252 units, $61.6M; bought for $42,000,000 (Aug 2015) |
| Mid-City Owner LLC and affiliated MidCity LLCs | Developer | Building owner | Huntsville, Alabama | — |
| Mid-South Outlet Shops LLC (Tanger consolidated joint venture) | REIT | Building owner | Southaven, Mississippi | 325,831 sq ft |
| MidAmerica Hotels Corp | Private company | Commercial landlord | Paducah, Kentucky | 8 parcels, 17.3 acres |
| MidAmerican Energy Company | Public company | Landowner | Des Moines, Iowa | 87 parcels, about 165 keyed acres; $15.8M |
| Midas Lands and Homes LLC | Private company | Homebuilder | Macon, Georgia | 37 parcels |
| Middle Tennessee Electric Membership Corporation | Institution | Landowner | Murfreesboro, Tennessee | 22 parcels, 203.5 acres, $37.2M in the city; 41 parcels county-wide |
| Middle Tennessee Medical Center, Inc. | Institution | Building owner | Murfreesboro, Tennessee | 1,040,332 sq ft finished area (roll) |
| Middle Tennessee State University | Government | Building owner | Murfreesboro, Tennessee | 3.1M sq ft (234 buildings, per s14) |
| Middleton Milwaukee Investors LLC (sponsor: Middleton Partners LLC) | Private company | Building owner | Milwaukee, Wisconsin | 678,839 sq ft office (prospectus) |
| Middleton Partners (Middleton Milwaukee Investors LLC) | Private company | Commercial landlord | Milwaukee, Wisconsin | 678,839 sq ft office (411 East Wisconsin) |
| Midland Community College District (Midland College) | Government | Landowner | Midland, Texas | 12 accounts, 217 acres, $10.9M |
| Midland County | Government | Building owner | Midland, Texas | — |
| Midland County | Government | Landowner | Midland, Texas | 49 accounts, 222 acres, $53.6M |
| Midland County Hospital District (d/b/a Midland Memorial Hospital) | Government | Building owner | Midland, Texas | — |
| Midland County Hospital District (Midland Memorial Hospital) and Midland Memorial Healthcare System | Government | Landowner | Midland, Texas | 19 accounts, 57.2 acres, $122.3M |
| Midland Development Corporation | Government | Landowner | Midland, Texas | 9 accounts, 444 acres, $3.8M |
| Midland Independent School District | Government | Landowner | Midland, Texas | 102 accounts, 814 acres, $86.2M |
| Midland Portfolio Owner LLC | Private company | Commercial landlord | Midland, Texas | 68 houses and 1 apartment account, $17.7M |
| MidPen Housing Corporation | Institution | Homebuilder | Pleasanton, California | Kottinger Place affordable senior housing (City loan $11.2M drawn) |
| Midtown Tampa Retail LLC and affiliates (care of The Bromley Companies) | Developer | Building owner | Tampa, Florida | about 2.5M sq ft building area incl. garages across the Midtown plats (roll) |
| Midway Glades Developers LLC | Developer | Landowner | Port St. Lucie, Florida | 565 parcels, 1,331 acres |
| Midwest Development Co | Developer | Homebuilder | Cedar Rapids, Iowa | 66 parcels, 110.8 acres |
| Midwestern University | Institution | Building owner | Glendale, Arizona | 37 parcels, 176.5 acres (roll land-area field) |
| Midwestern University | Institution | Landowner | Glendale, Arizona | 37 parcels, 176 acres, $612.3M |
| Mierau Contractors Ltd. | Private company | Homebuilder | Abbotsford, British Columbia | Licence 21632, in good standing |
| Milan REI X, LLC | Developer | Homebuilder | Orange, California | 22 single-family lots (Mabury Tentative Tract 18163) |
| Military Park Building LLC | Private company | Building owner | Newark, New Jersey | — |
| Mill & Timber Products Ltd. | Private company | Building owner | Port Moody, British Columbia | 34 acres (about 13.8 ha) |
| Mill & Timber Products Ltd. | Private company | Landowner | Port Moody, British Columbia | 34 acres at 2450 Columbia Street; $1,078,807 of tax, 2025 |
| Mill Subdivision LLC | Developer | Homebuilder | Clinton, Mississippi | 3 vacant lots |
| Millan Holdings LLC | Private company | Commercial landlord | Clarksville, Tennessee | 200 parcels in the city, $133.3M appraised (231 county-wide, $144.5M) |
| Millennium Partners | Developer | Building owner | Boston, Massachusetts | 824K sq ft office plus 317 condominiums (Bisnow); office unit 1,455,542 sq ft gross on the roll |
| Millrose Properties Georgia, LLC | REIT | Homebuilder | Savannah, Georgia | 116 parcels |
| Millrose Properties Tennessee, LLC (Millrose Properties, Inc.) | Public company | Homebuilder | Clarksville, Tennessee | 317 county / 317 city |
| Mills Plaza Properties VII LP | Private company | Building owner | El Paso, Texas | 309,814 sq ft |
| Mills Properties VI LP | Private company | Building owner | El Paso, Texas | — |
| Millstone Homes Inc. | Private company | Homebuilder | London, Ontario | 418 |
| Milpitas Mills LP (Great Mall) | REIT | Landowner | Milpitas, California | $367.5M; 1.40% (rank 5) |
| Milpitas-District 1 Owner LLC | Private company | Landowner | Milpitas, California | $450.8M; 1.72% (rank 4) |
| Milton Centre Co-operative Development Corporation (Options for Homes) | Institution | Homebuilder | Milton, Ontario | 116, all condominium |
| Milwaukee Art Museum Inc | Institution | Building owner | Milwaukee, Wisconsin | — |
| Milwaukee County | Government | Landowner | Milwaukee, Wisconsin | 649 parcels, $392.6M |
| Milwaukee Habitat for Humanity | Institution | Homebuilder | Milwaukee, Wisconsin | 77 parcels in its name; the largest single-family builder name on the roll |
| Milwaukee Metropolitan Sewerage District | Government | Landowner | Milwaukee, Wisconsin | 163 parcels, $40.7M |
| Milwaukee Public Schools (titled to the City of Milwaukee) | Government | Landowner | Milwaukee, Wisconsin | 101 parcels, $343.1M |
| MIMG CCXXXI Commons Sub LLC / Plaza Sub LLC / South Pointe Sub LLC; MIMG CCXLVIII The Wyatt Sub, LLC | Private company | Commercial landlord | Minot, North Dakota | $1,545,000 (Commons, rank 3) + $853,750 (Plaza, rank 11) |
| Minister of Finance Incorporated (MoF Inc) — TRX City Sdn Bhd (Tun Razak Exchange, Bandar Malaysia) | Government | Landowner | Kuala Lumpur, Malaysia | Tun Razak Exchange: 70-acre development (master developer wholly owned by the Ministry of Finance) |
| Ministerio de Defensa — Tandanor | Government | Landowner | Buenos Aires, Argentina | 8.3 ha 'Planta 1', Puerto Retiro (restitution ordered Nov 2024) |
| Ministerio de la Construcción (MICONS) — State housing plan | Government | Homebuilder | Havana, Cuba | 2,382 of 10,795 planned homes finished by mid-July 2025 (national, 22%) |
| Ministerio de Obras Públicas, Servicios y Vivienda (operated by Empresa Estatal de Transporte por Cable Mi Teleférico) | Government | Building owner | La Paz, Bolivia | — |
| Ministerio de Obras Públicas, Servicios y Vivienda / Empresa Estatal de Transporte por Cable Mi Teleférico | Government | Landowner | La Paz, Bolivia | 38 stations, 32 km network (La Paz and El Alto); 30,100 m² of station surface on the first three lines |
| Ministerio de Salud (MINSAL) | Government | Building owner | San Salvador, El Salvador | — |
| Ministry of Defence — National Service Products Organisation and Armed Forces Land Projects Authority (via ACUD) | Government | Landowner | Cairo, Egypt | 51% of the Administrative Capital for Urban Development (ACUD), by in-kind contribution of the land |
| Ministry of Defence (Directorate General Defence Estates) | Government | Landowner | Mumbai, Maharashtra, India | not published for Mumbai |
| Ministry of Defense / IDF (State of Israel) | Government | Landowner | Tel Aviv-Yafo, Israel | HaKirya (Camp Rabin); Sde Dov military base vacated 2019–20 |
| Ministry of Habous and Islamic Affairs (Habous) | Institution | Landowner | Rabat, Morocco | 9.5 ha of Habous land sold to AAVB (Cité des potiers) |
| Ministry of Housing and Urban Development (MINHDU) — government social-housing programme | Government | Homebuilder | Douala, Cameroon | Mbanga-Bakoko, Douala: 1,675-home project; more than 300 buyers by Aug 2022 |
| Ministry of Housing and Urban Renewal / Department of Housing (Government of The Bahamas) | Government | Homebuilder | Nassau, The Bahamas | 147 homes planned at Premier Estates I (Perpall Tract), about US$30M |
| Ministry of Infrastructure Development and Housing — Housing Execution Unit (Low-Income Housing project) | Government | Homebuilder | Belize City, Belize | Belize District: 104 completed, 111 under construction (215); nationwide 310 completed, 174 under construction (484) |
| Ministry of National Defence — Saigon Newport Corporation (Tổng công ty Tân Cảng Sài Gòn) and army land at Tân Sơn Nhất | Government | Landowner | Ho Chi Minh City (Saigon), Vietnam | Tân Cảng – Cát Lái and other ports; 21 ha of military land near Tân Sơn Nhất ceded to ACV in Sept 2017 |
| Ministry of Sports and Youth Affairs | Government | Building owner | Yangon, Myanmar | 50,000 seats |
| Minneapolis Park & Recreation Board | Government | Landowner | Minneapolis, Minnesota | 626 parcels, $2.53B; 2,646 acres |
| Minneapolis Public Housing Authority | Government | Landowner | Minneapolis, Minnesota | 720 parcels, $780.8M, 5.4M sq ft |
| Minneapolis Public Schools (Special School District No. 1) | Government | Landowner | Minneapolis, Minnesota | 123 parcels, $1.26B, 8.5M sq ft; 337 acres |
| Minnehaha County | Government | Landowner | Sioux Falls, South Dakota | 28 parcels, about 227 acres |
| Minnesota Ballpark Authority | Government | Building owner | Minneapolis, Minnesota | — |
| Minnesota Ballpark Authority | Government | Landowner | Minneapolis, Minnesota | 1 parcel, $681.9M; 15.4 acres |
| Minnesota Life Insurance Company | Private company | Building owner | St. Paul, Minnesota | 965,065 sq ft (401) and 520,290 sq ft (400), roll |
| Minnesota Life Insurance Company (Securian Financial Group) | Private company | Commercial landlord | St. Paul, Minnesota | 5 parcels, 1.49M sq ft, $66.1M |
| Minnesota Sports Facilities Authority | Government | Building owner | Minneapolis, Minnesota | 1,750,000 sq ft above ground (city assessor) |
| Minnesota Sports Facilities Authority | Government | Landowner | Minneapolis, Minnesota | 7 parcels, $1.26B; 27 acres |
| Minot Area Development Corporation | Institution | Landowner | Minot, North Dakota | 9 parcels / 668 acres |
| Minot Housing Authority | Government | Landowner | Minot, North Dakota | 27 parcels / 8.3 acres |
| Minot Park District | Government | Landowner | Minot, North Dakota | 87 parcels / 837 acres |
| Minot Public School District No. 1 | Government | Building owner | Minot, North Dakota | — |
| Minot Public School District No. 1 | Government | Landowner | Minot, North Dakota | 245 parcels / 303 acres |
| Minsk City Executive Committee (Мингорисполком) | Government | Building owner | Minsk, Belarus | — |
| Minto | Family / private | Homebuilder | Ottawa, Ontario | 14,302 |
| Minto | Private company | Homebuilder | Toronto, Ontario | 14,262 |
| Minto (Hazeldean) LP | Family / private | Homebuilder | Kanata, Ontario | 221 |
| MiraCosta Community College District | Government | Building owner | Carlsbad-Oceanside, California | — |
| Mirvac (interest held on Mirvac's balance sheet; percentage not stated in the schedule read) | REIT | Building owner | Melbourne (City of Melbourne LGA), Victoria | 58,594 sqm NLA (Mirvac) |
| Mirvac Group (ASX: MGR) and Mirvac Wholesale Office Fund (MWOF) | REIT | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | MWOF: Collins Place 100% (102,000 sqm), Bourke Place 100% (67,000 sqm), 700 Bourke St 100% (64,000 sqm) — fund total 735,000 sqm, 11 assets; Mirvac balance sheet: Olderfleet 477 Collins ($424m), 90 Collins ($240m), 664 Collins ($101m), 7-23 Spencer ($183m), 699 Bourke ($83m), Riverside Quay ($280m), 380 St Kilda Rd (held for sale) |
| Mirvac Wholesale Office Fund (MWOF), an unlisted fund managed by Mirvac | Institution | Building owner | Melbourne (City of Melbourne LGA), Victoria | 102,000 sqm NLA (Mirvac FY26 Property Compendium) |
| Miss Power & Light Co (Entergy Mississippi's former name) | Public company | Landowner | Clinton, Mississippi | 10 parcels, about 71 acres |
| Mission Association for Community Living | Institution | Homebuilder | Mission, British Columbia | 16 parcels |
| Mission Association for Seniors Housing | Institution | Homebuilder | Mission, British Columbia | 2 parcels |
| Mission Bridgehead Investment Corporation | Government | Commercial landlord | Mission, British Columbia | 120 ha waterfront mandate; City of Mission the sole shareholder |
| Mission Group | Private company | Homebuilder | Kelowna, British Columbia | no unit count published |
| Mission Group | Private company | Homebuilder | Penticton, British Columbia | 2 named Penticton projects; no unit count published |
| Mission Hills LLC and Park Plaza LLC | Private company | Commercial landlord | Vancouver, Washington | $175.5M; 8 taxlots |
| Mission Regional Chamber of Commerce | Institution | Commercial landlord | Mission, British Columbia | a leased portion at 34033 Lougheed Highway |
| Mississippi College | Institution | Building owner | Clinton, Mississippi | 136.6 acres across 63 parcels |
| Mississippi College (incl. Mississippi College Foundation Inc) | Institution | Landowner | Clinton, Mississippi | 63 parcels, about 137 acres |
| Mississippi Fair Commission (State of Mississippi) | Government | Building owner | Jackson, Mississippi | about 43 acres (28 parcels) |
| Mississippi Federation of Colored Women's Clubs | Institution | Landowner | Clinton, Mississippi | 3 parcels, about 115 acres |
| Mississippi Power Company | Public company | Building owner | Gulfport, Mississippi | — |
| Mississippi Power Company | Public company | Landowner | Gulfport, Mississippi | 37 parcels, 919 acres |
| Mississippi State Port Authority | Government | Building owner | Gulfport, Mississippi | — |
| Mississippi State Port Authority | Government | Landowner | Gulfport, Mississippi | 18 parcels, 319 acres |
| Missoula County | Government | Building owner | Missoula, Montana | — |
| Missoula County | Government | Landowner | Missoula, Montana | 61 rows; 237.7 acres; $66.2M |
| Missoula County Airport Authority | Government | Building owner | Missoula, Montana | — |
| Missoula County Airport Authority | Government | Landowner | Missoula, Montana | 10 rows; 2,227 acres; $28.2M (plus Airport Industrial District: 7 rows, 34.8 acres, $7.6M) |
| Missoula County Public Schools (High School District #1, School District #1, Elementary) | Government | Landowner | Missoula, Montana | 34 rows; 231.3 acres; $58.6M |
| Missoula Housing Authority | Government | Landowner | Missoula, Montana | 58 rows; 12.6 acres; $43.6M |
| Missoula RI Propco LLC | Private company | Building owner | Missoula, Montana | — |
| Missouri State University (Board of Governors) | Government | Landowner | Springfield, Missouri | 129 parcels, about 304 acres in Springfield; 134, about 546 acres county-wide |
| Mitsubishi Estate Co., Ltd. | Public company | Building owner | Tokyo — the 23 special wards (特別区) | 159,907 m² total floor area; site 10,027 m² |
| Mitsubishi Estate Co., Ltd. (三菱地所) | Public company | Commercial landlord | Tokyo — the 23 special wards (特別区) | 2,762 thousand m² operating floor space in the Marunouchi area (31 March 2026) |
| Mitsubishi Estate Residence Co., Ltd. (三菱地所グループ) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 1,012 (首都圏); 1,549 nationally, #11 |
| Mitsui Fudosan Co., Ltd. | Public company | Building owner | Tokyo — the 23 special wards (特別区) | 281,901 m² (Mitsui Fudosan group's share-converted floor area); site 34,465 m² |
| Mitsui Fudosan Co., Ltd. (三井不動産) | Public company | Commercial landlord | Tokyo — the 23 special wards (特別区) | Leasing segment revenue ¥936,601 million, FY2025 |
| Mitsui Fudosan Residential Co., Ltd. (三井不動産グループ) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 1,381 (首都圏); 2,350 nationally, #4 |
| Mittas Hospitality LLC & DD Development (unit 1); Springfield Hospitality Holdings LLC (unit 2) | Private company | Building owner | Springfield, Massachusetts | Unit 1: 426,795 sq ft; Unit 2 (hotel): 198,606 sq ft (roll); 3.99 acres of condominium land |
| Mixta Africa (subsidiary of ARM) | Private company | Homebuilder | Lagos, Nigeria | Marula Park 1,000 units (under way 2022); Beechwood Park 600+ units (2018) |
| Mlimani Holdings Limited (99.99% Island View (Pty) Ltd, 0.01% Turnstar Holdings Limited — wholly within Turnstar Holdings Limited, Botswana) | Public company | Building owner | Dar es Salaam, Tanzania | 29,500 m² lettable mall; 5,000 m² conference centre; 15,000 m² office park; 50 villas |
| MN Ford & Cretin Apartments LLC and MN Ford Site Apartment Land LLC | Private company | Homebuilder | St. Paul, Minnesota | 230 units (2022) plus 10 apartment-land parcels, 16.5 acres |
| MNH L.L.C. (Simon Property Group 56.4%) | REIT | Building owner | Manchester, New Hampshire | 801,791 sq ft (Simon 10-K GLA); 383,493 sq ft on the mall-shop parcel |
| MOAC Mall Holdings LLC (Triple Five) | Private company | Building owner | Bloomington, Minnesota | 2,769,954 sq ft collateral incl. leased-fee anchors (2006 prospectus); 5,689,000 sq ft gross (Wikipedia) |
| Mobile Airport Authority | Government | Building owner | Mobile, Alabama | — |
| Mobile Airport Authority | Government | Landowner | Mobile, Alabama | 88 parcels, about 4,917 acres |
| Mobile County | Government | Landowner | Mobile, Alabama | 148 parcels, about 975 acres |
| Mobile County Public Schools (Board of School Commissioners of Mobile County) | Government | Landowner | Mobile, Alabama | 138 parcels, about 1,571 acres |
| Mobile Housing Board (Mobile Housing Authority) | Government | Landowner | Mobile, Alabama | 143 parcels, about 268 acres |
| Mobile Infirmary Association | Institution | Building owner | Mobile, Alabama | — |
| Mobley Homes | Private company | Homebuilder | St. Petersburg, Florida | 15 / — parcels |
| Modon Holding PSC | Public company | Commercial landlord | Abu Dhabi, United Arab Emirates | 27 hotels, 7,137 keys; 2,999 rental homes; 70k+ sqm retail/office GLA; 355k sqm exhibition space |
| Modon Holding PSC | Public company | Homebuilder | Abu Dhabi, United Arab Emirates | 6,358 units sold; AED 36.3bn sales (2025) |
| Modon Holding PSC (ADNEC Group) | Public company | Building owner | Abu Dhabi, United Arab Emirates | — |
| Mohari Hospitality Limited (hotel, Hermès retail, its car park) and OHLA via Galería Canalejas Madrid, S.L.U. (galería and main car park) | Private company | Building owner | Madrid, Spain | 106 cadastral units under horizontal division at Plaza de Canalejas 1 (Catastro RC 0644309VK4704D) |
| MOL Group (MOL Nyrt.) — managed by its subsidiary MOL Campus Kft. | Public company | Building owner | Budapest, Hungary | c. 86,000 m² total floor area |
| Moller y Pérez-Cotapos (Empresa Constructora Moller y Pérez-Cotapos S.A.) | Public company | Homebuilder | Santiago, Chile | 184 homes promised in 2025 (MUF 2,228); 70 deeded (MUF 987) |
| Molson Coors (MillerCoors LLC, MillerCoors USA LLC), Miller Valley | Public company | Landowner | Milwaukee, Wisconsin | 16 parcels; no value on the City roll |
| Molson Coors Beverage Company | Public company | Building owner | Chilliwack, British Columbia | 400,000 sq ft |
| Molson Coors Beverage Company | Public company | Landowner | Chilliwack, British Columbia | 400,000 sq ft — the company's largest brewery in Western Canada, opened 2019 |
| Molson Coors Beverage Company | Public company | Commercial landlord | Chilliwack, British Columbia | 400,000 sq ft, opened 2019 |
| Momentum Developments | Private company | Homebuilder | Kitchener, Ontario | 350 (318 of them at Charlie West) |
| Monarch Casino & Resort, Inc. (Golden Road Motor Inn) | Public company | Commercial landlord | Reno-Sparks, Nevada | 6 parcels, about 30 acres, $188.4M taxable |
| Monarch Developments Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licence 20844, in good standing — listed in both Chilliwack and Langley |
| Monarch Developments Ltd. | Private company | Homebuilder | Langley, British Columbia | Licence 20844, in good standing — listed in both Langley and Chilliwack |
| Mondi Group plc | Public company | Building owner | Hinton, Alberta | — |
| Mondi Group plc | Public company | Commercial landlord | Hinton, Alberta | 250,000 tonnes/yr of pulp capacity; a proposed $584.0M expansion |
| Monster Beverage Corporation | Public company | Building owner | Corona, California | — |
| Monterey County Water Resources Agency | Government | Landowner | Salinas, California | 20 parcels, about 7,800 GIS acres county-wide; none inside Salinas |
| Montgomery Airport Authority | Government | Building owner | Montgomery, Alabama | 1,952 acres (48 parcels) |
| Montgomery Airport Authority | Government | Landowner | Montgomery, Alabama | 41 parcels, 1,806 acres, $13.9M |
| Montgomery County | Government | Building owner | Clarksville, Tennessee | 269,969 sq ft (roll); 250,000 sq ft (s12) |
| Montgomery County | Government | Landowner | Clarksville, Tennessee | 56 parcels, 255.1 acres, $229.3M appraised (91 parcels, 1,071.6 acres county-wide) |
| Montgomery County Board of Education (Montgomery Public Schools) | Government | Landowner | Montgomery, Alabama | 171 parcels, 1,023 acres, $229.2M |
| Montgomery County Commission | Government | Landowner | Montgomery, Alabama | 22 parcels, 89 acres, $12.9M |
| Montgomery County Community Cooperative District | Government | Building owner | Montgomery, Alabama | 120 acres (operator's statement) |
| Montgomery County Land Reutilization Corporation (land bank) | Government | Landowner | Dayton, Ohio | 276 parcels, $4.3M |
| Montgomery EastChase LLC | Private company | Commercial landlord | Montgomery, Alabama | 8 parcels, 62 acres, $88.0M |
| Montgomery Home Builders Inc | Private company | Homebuilder | Springfield, Illinois | 27 sales, $12.2M |
| Moore Contracting Holdings LLC | Private company | Homebuilder | Roanoke, Virginia | 16 single-family sales, $3.6M; 28 parcels held |
| More than a Roof Housing Society | Institution | Homebuilder | Burnaby, British Columbia | approximately 445 units at 7409 Halifax Street |
| Moreno Valley Unified School District | Government | Landowner | Moreno Valley, California | 3,579 employees (rank 4 employer) |
| Morgan Properties | Private company | Commercial landlord | Alexandria, Virginia | $543.7M (1.09%) |
| Morganfield Property LLC / Morganfield Development LLC | Developer | Homebuilder | Lake Charles, Louisiana | 159 + 15 parcels |
| Morguard Investments Limited | Private company | Commercial landlord | Abbotsford, British Columbia | Building management of 574,250 sq ft at Sevenoaks |
| Morguard Real Estate Investment Trust | REIT | Building owner | Brandon, Manitoba | 361,000 sq ft |
| Morguard Real Estate Investment Trust | REIT | Commercial landlord | Brandon, Manitoba | 361,000 sq ft, 100% owned |
| Morguard Real Estate Investment Trust | REIT | Landowner | Cambridge, Ontario | 595,000 sq ft |
| Morguard Real Estate Investment Trust | REIT | Commercial landlord | Cambridge, Ontario | 595,000 sq ft (Cambridge Centre), of an 8.0M sq ft portfolio |
| Morguard Real Estate Investment Trust | REIT | Building owner | Saskatoon, Saskatchewan | 499,000 sq ft |
| Morguard Real Estate Investment Trust | REIT | Commercial landlord | Saskatoon, Saskatchewan | 499,000 sq ft, 100% owned |
| Morguard Real Estate Investment Trust (TSX: MRT.UN) | REIT | Building owner | Cambridge, Ontario | 595,000 sq ft |
| Mori Building Co., Ltd. | Private company | Building owner | Tokyo — the 23 special wards (特別区) | 379,408 m² total floor area; 238 m |
| Mori Building Co., Ltd. (森ビル) | Private company | Commercial landlord | Tokyo — the 23 special wards (特別区) | approx. 100 buildings, 1.28 million m², mainly Minato-ku |
| Morningstar Homes Ltd. | Private company | Homebuilder | Langley, British Columbia | Licence 20881, in good standing |
| Mortensen Signature Homes of Arizona | Private company | Homebuilder | Scottsdale, Arizona | 32 parcels |
| Moscow Fund for Renovation of Residential Development (Фонд реновации) | Government | Homebuilder | Moscow, Russia | 3,654,299 m² |
| Moski Corp / Kosmoski Investment Corp | Private company | Commercial landlord | Green Bay, Wisconsin | 19 parcels, $25.9M |
| Motu and Koitabu (Motu Koita) customary landowners — ten recognised villages, represented by the Motu Koita Assembly | Institution | Landowner | Port Moresby, Papua New Guinea | traditional lands of the ten recognised villages (area not stated) |
| Moughan Builders Inc | Private company | Homebuilder | Springfield, Illinois | 12 sales, $5.7M |
| Mount Sinai Medical Center of Florida | Institution | Landowner | Miami Beach, Florida | 2 parcels, 55.0 acres, $308.7M |
| Mount Sinai Medical Center of Florida, Inc. | Institution | Building owner | Miami Beach, Florida | 2,093,047 sq ft building area (roll) |
| Mountain estates and undeveloped land (owners not established) | Private company | Landowner | Sainte-Adèle, Quebec | 2,603 vacant units, 5,963.99 ha, $247,167,500 |
| Mountain Opportunities Corporation | Private company | Homebuilder | Clarksburg, West Virginia | 15 parcels, 2.3 ac |
| Mountain States Leasing | Private company | Commercial landlord | Missoula, Montana | 12 rows; 19.9 acres; $39.0M |
| Mountain West Construction Ltd. | Private company | Homebuilder | Abbotsford, British Columbia | Licence 21745, in good standing — listed in both Abbotsford and Chilliwack |
| Mountain West Construction Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licence 21745, in good standing — listed in both Chilliwack and Abbotsford |
| Mountains Recreation and Conservation Authority | Government | Landowner | Los Angeles, California | 315 parcels, about 2,690 acres |
| Mountains Recreation and Conservation Authority / State of California | Government | Landowner | Santa Clarita, California | ~31 parcels |
| Mpb, Inc | Private company | Commercial landlord | Norfolk, Virginia | 17 parcels, $230.9M; 1,000,595 sq ft |
| MPLD Husky LLC | Private company | Commercial landlord | Salt Lake City, Utah | 1 parcel, 2,384,100 sq ft, $270.4M |
| MQMF CityGate Owner LLC | Private company | Building owner | Naperville, Illinois | — |
| MR Group | Private company | Homebuilder | Moscow, Russia | 1,048,422 m² |
| MRC des Pays-d'en-Haut | Government | Building owner | Sainte-Adèle, Quebec | — |
| MRC des Pays-d'en-Haut | Government | Landowner | Sainte-Adèle, Quebec | 34.02 ha, $32,863,200 assessed |
| MRN Homes LLC | Private company | Homebuilder | Seattle, Washington | 54 sales, $52.5M |
| MS Newcon LLC | Private company | Homebuilder | Little Rock, Arkansas | 86 parcels, 18.0 acres |
| MS Newcon LLC | Private company | Homebuilder | Memphis, Tennessee | 192 parcels (182 vacant lots) |
| MSAP 216 LLC | Private company | Landowner | Mesquite, Texas | 21 accounts, about 439 acres; $4.4M |
| MSBP 14-438 LLC | Private company | Building owner | Buffalo, New York | — |
| MSC 2018-H4 300 North Greene LLC | Private company | Building owner | Greensboro, North Carolina | 325,771 sq ft (2018 prospectus); 325,184 sq ft (2026 servicer report) |
| MSD RCOF Partners XL, LLC (BDT & MSD Partners) | Private equity | Building owner | Washington, District of Columbia | 263-room hotel (Bisnow) |
| Msheireb Properties | Institution | Building owner | Doha, Qatar | — |
| Msheireb Properties | Institution | Homebuilder | Doha, Qatar | not stated in readable form |
| MSP Midway LL LLC | Private company | Commercial landlord | St. Paul, Minnesota | 21 parcels, 1.33M sq ft, 79.5 acres; $121.6M |
| MT Investments Inc | Private company | Commercial landlord | Fort St. John, British Columbia | $701,894.38 |
| MTP 500 West Jefferson LLC | Private company | Building owner | Louisville, Kentucky | — |
| Mubadala Investment Company | Sovereign fund | Commercial landlord | Abu Dhabi, United Arab Emirates | 25% of the AED 9.8bn Aldar retail vehicle; JV with Aldar owning AED 4.7bn in Masdar City (split not stated) |
| Muckleshoot Indian Tribe | Government | Landowner | Seattle, Washington | 4 parcels, 1.4 acres |
| Mulberry Builders LLC | Private company | Homebuilder | Lexington, Kentucky | 7 / 9 |
| Mulia Property Development Sdn Bhd (51% MKD Signature Sdn Bhd, owned by Minister of Finance Incorporated; 49% Mulia International Ltd) — receivers and managers appointed | Government | Building owner | Kuala Lumpur, Malaysia | — |
| Multi-Area Developments Inc. | Private company | Homebuilder | Hamilton, Ontario | 922 |
| Multi-unit residential (owners not established) | Private company | Homebuilder | Weyburn, Saskatchewan | $126,781,760 assessed |
| MultiCare Health System (nonprofit) | Institution | Landowner | Tacoma, Washington | 92 parcels, 47.5 acres, $929.2M |
| Multiplan Empreendimentos Imobiliários | Public company | Commercial landlord | São Paulo, Brazil | 178,547 m² GLA across 4 São Paulo assets (total area, not Multiplan share) |
| Multiplan Empreendimentos Imobiliários S.A. | Public company | Building owner | São Paulo, Brazil | 61,217 m² GLA (ABL total) |
| Multnomah County | Government | Landowner | Portland, Oregon | 292 lots, 138 acres |
| Mumbai Metropolitan Region Development Authority (MMRDA) | Government | Landowner | Mumbai, Maharashtra, India | BKC: 1,262 ha notified area, 370 ha Direct Action Area |
| Mumbai Metropolitan Region Development Authority (MMRDA) — lessor of the plots | Government | Building owner | Mumbai, Maharashtra, India | 370 ha Direct Action Area within a 1,262 ha notified area |
| Mumbai Port Authority (Government of India, Ministry of Ports, Shipping and Waterways) | Government | Building owner | Mumbai, Maharashtra, India | 752 leases on 1,739,915 (plot-area units, apparently m²) in the port's own lease register |
| Mumbai Port Authority (Government of India) | Government | Landowner | Mumbai, Maharashtra, India | 752 long leases (538 expired) on 1,739,915 units of plot area |
| Mundi SDR | Private company | Building owner | Prince George, British Columbia | — |
| Mundicenter | Private company | Building owner | Lisbon, Portugal | 25,637 m² GLA, 45,000 m² gross, 190 shops (shopping centre) |
| Mundicenter | Private company | Commercial landlord | Lisbon, Portugal | 9 shopping centres, 226,522 m² GLA (national); in Lisbon Amoreiras, Spacio, Alvalade |
| Municipal Airport Authority of the City of Fargo | Government | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 192,297 sq ft terminal (roll) |
| Municipal Airport Authority of the City of Fargo | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 118 parcels, ~2,286 acres, $187.7M |
| Municipal Building Commission (City of Clarksburg) | Government | Building owner | Clarksburg, West Virginia | — |
| Municipal Housing Authority for the City of Yonkers (MHACY) | Government | Landowner | Yonkers, New York | 118 parcels, $529.7M, 61 acres |
| Municipal housing directorates (Direcciones de la Vivienda Municipales) | Government | Landowner | Havana, Cuba | Not stated |
| Municipal utility districts (Paloma Lake, Fern Bluff, Williamson County MUD #10 and #11, Chandler Creek, Vista Oaks) | Government | Landowner | Round Rock, Texas | Six of the City's ten largest water customers |
| Municipality of Anchorage | Government | Landowner | Anchorage, Alaska | 1,974 parcels, 30,194 acres, $3.14B |
| Municipality of Anchorage (Port of Anchorage) | Government | Building owner | Anchorage, Alaska | — |
| Municipality of Anchorage (Real Estate Services) | Government | Building owner | Anchorage, Alaska | — |
| Municipality of Bucharest (Municipiul București / PMB) — Administrația Fondului Imobiliar (AFI) | Government | Landowner | Bucharest, Romania | 4,050 City-owned flats let at regulated rents (Feb 2026); full property inventory begun March 2026 |
| Municipality of Clarington — all builders | Government | Homebuilder | Bowmanville, Ontario | 899 in 2024 |
| Municipality of Mayagüez | Government | Building owner | Mayagüez, Puerto Rico | 12,175 seats |
| Municipality of Mayagüez (Mayagüez Port Commission) | Government | Building owner | Mayagüez, Puerto Rico | 4 wharfs; 3.8 miles of coast (Wikipedia) |
| Municipio Autónomo de Aguadilla | Government | Building owner | Aguadilla, Puerto Rico | — |
| Municipio Autónomo de Aguadilla | Government | Landowner | Aguadilla, Puerto Rico | Las Cascadas, the ice arena, Parque Colón, plazas, Estadio Canena Márquez; former Punta Borinquen Authority property |
| Municipio Autónomo de Aguadilla | Government | Commercial landlord | Aguadilla, Puerto Rico | 16 lets, $172,812 a year |
| Municipio Autónomo de Fajardo | Government | Building owner | Fajardo, Puerto Rico | — |
| Municipio Autónomo de Fajardo | Government | Landowner | Fajardo, Puerto Rico | Capital assets $99.6M net, of which land and non-depreciable $45.7M (30 June 2023) |
| Municipio Autónomo de Fajardo (as landlord) | Government | Commercial landlord | Fajardo, Puerto Rico | $845,600 budgeted lease income, FY2024-25 |
| Municipio Autónomo de Mayagüez | Government | Building owner | Mayagüez, Puerto Rico | — |
| Municipio Autónomo de Mayagüez | Government | Landowner | Mayagüez, Puerto Rico | Port of Mayagüez; Estadio Centroamericano (12,175 seats); Palacio de Recreación y Deportes (5,500 seats); Hospital San Antonio |
| Municipio Autónomo de Ponce | Government | Building owner | Ponce, Puerto Rico | — |
| Municipio Autónomo de Ponce (incl. Autoridad del Puerto de Ponce) | Government | Landowner | Ponce, Puerto Rico | Port of the Americas, ~1,000 acres land area; City Hall, Estadio Montaner, Castillo Serrallés (2.5 acres) |
| Municipio Autónomo de San Juan | Government | Landowner | San Juan, Puerto Rico | 75 cuerdas (Complejo Deportivo), plus market plazas and garages |
| Municipio de Culebra | Government | Building owner | Culebra, Puerto Rico | — |
| Municipio de Culebra | Government | Landowner | Culebra, Puerto Rico | about 14 cuerdas (landfill) plus rent-producing buildings and lots |
| Municipio de Culebra | Government | Commercial landlord | Culebra, Puerto Rico | $62,061.84 a year in rents (FY2024-25 budget) |
| Municipio de Dorado | Government | Building owner | Dorado, Puerto Rico | — |
| Municipio de Dorado | Government | Landowner | Dorado, Puerto Rico | 500+ cuerdas farmed at the Gran Parque; town hall, government centre, sports complex |
| Municipio de Dorado | Government | Homebuilder | Dorado, Puerto Rico | 88 social-interest apartments (2023); 78 lots in Arenales II Las Casitas phase 3 |
| Município de Lisboa — Programa Renda Acessível | Government | Homebuilder | Lisbon, Portugal | c. 9,160 dwellings planned (370 rehabilitated + 8,788 new), 6,000–6,400 at affordable rent |
| Município de Lisboa — Restelo Sul municipal subdivision (proc. 8/URB/2020) | Government | Homebuilder | Lisbon, Portugal | 391 dwellings (maximum) in 5 lots |
| Município de Lisboa (Câmara Municipal de Lisboa), housing via Gebalis, E.M. | Government | Landowner | Lisbon, Portugal | 21,844 municipal dwellings in 69 neighbourhoods |
| Municipio de Vieques | Government | Landowner | Vieques, Puerto Rico | 4,000 acres from the Navy (2001), plus municipal lots for sale |
| Municipio de Vieques | Government | Commercial landlord | Vieques, Puerto Rico | Sun Bay beach concessions (15-year operating agreement); Agri-Cultura Mercado |
| Municipio del Distrito Metropolitano de Quito | Government | Building owner | Quito, Ecuador | 1,500 ha site; 70 ha built; international terminal 47,000 m² |
| Municipio del Distrito Metropolitano de Quito | Government | Landowner | Quito, Ecuador | Mariscal Sucre airport site, 1,500 ha; Parque Bicentenario, 103 ha; 188 predios held by the Zona Centro 'Manuela Sáenz' administration alone (2023) |
| Murfreesboro City Schools | Government | Landowner | Murfreesboro, Tennessee | 6 parcels, 82.4 acres, $42.2M |
| Murfreesboro Housing Authority | Government | Landowner | Murfreesboro, Tennessee | 15 parcels, 40.6 acres, $26.5M |
| Muscogee (Creek) Nation | Government | Landowner | Tulsa, Oklahoma | 14 trust accounts, about 237 acres, $308.0M; plus 79 fee accounts, about 42 acres, $17.0M |
| Muslow Oil & Gas, Inc. | Private company | Landowner | Shreveport, Louisiana | 71 parcels, about 6,920 acres |
| Muss & Muss (350 Jay Street) | Private company | Commercial landlord | Brooklyn, New York | 1,420,558 sq ft, 815,470 sq ft of it office |
| Mutua Madrileña | Institution | Building owner | Madrid, Spain | 60,000 m² (press); 120,398 m² built, 2009 (Catastro 259(C) 'Torre de Cristal') |
| Mutual of Omaha Insurance Company | Private company | Building owner | Omaha, Nebraska | 800,000 sq ft (company); 674,105 sq ft on the roll |
| MXD Fort Collins LLC (mall parcels); CSIM 2024 Shops at Foothills RTL LLC (pads); Foothills Metropolitan District (public parcels) | Private company | Building owner | Fort Collins, Colorado | MXD parcels about 24.6 acres; retail pads about 4.3 acres; district parcels about 33.7 acres (County parcel geometry) |
| MXD Fort Collins LLC and CSIM 2024 Shops at Foothills RTL LLC | Private company | Commercial landlord | Fort Collins, Colorado | 8 parcels, about 25 acres; 8 parcels, about 4 acres |
| Myanma Port Authority (Ministry of Transport and Communications) | Government | Landowner | Yangon, Myanmar | Yangon port terminals; HQ on Strand Road |
| Myanma Railways (State) | Government | Landowner | Yangon, Myanmar | Yoma Central site, 9.5 acres downtown (Wikipedia) |
| Myanmar army — Office of the Quartermaster General | Government | Landowner | Yangon, Myanmar | Sule Square site (land leased 1996) |
| Myanmar Japan Thilawa Development Ltd (Thilawa SEZ developer) | Developer | Landowner | Yangon, Myanmar | 2,500 ha SEZ (Wikipedia); Myanmar govt 10%, JICA 10%, Myanmar Thilawa SEZ Holdings 41%, MMS Thilawa Development 29% (as stated) |
| Myatovic Construction Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 20091, in good standing |
| Myrtle Ave Investment Co. | Private company | Building owner | North Bend-Coos Bay, Oregon | — |
| Myrtle Ave Investment Co. | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 1 account, 13.93 acres, $24.96M |
| Mystery Ranch LLC | Developer | Homebuilder | Minot, North Dakota | 115 parcels / 17.1 ac |
| MZX Tech LLC (xAI / SpaceXAI affiliate) | Private company | Building owner | Southaven, Mississippi | — |
| MZX Tech LLC (xAI / SpaceXAI affiliate) | Private company | Landowner | Southaven, Mississippi | 4 parcels, 269.0 acres |
| N & H Contracting (P.G.) Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 20533, in good standing |
| Nación — Congreso de la República | Government | Building owner | Bogotá, Colombia | — |
| Nación — Unidad Administrativa Especial de Aeronáutica Civil (Aerocivil) | Government | Landowner | Bogotá, Colombia | 74 airports nationally, El Dorado among the 16 concessioned |
| Nación — Unidad Administrativa Especial de Aeronáutica Civil (Aerocivil); operated under concession by OPAIN S.A. | Government | Building owner | Bogotá, Colombia | 224,260 m² terminal after expansion; c. 24,000 m² commercial areas (ANI) |
| NagaCorp Ltd. (HKEX: 3918) | Public company | Commercial landlord | Phnom Penh, Cambodia | PP&E $1,959.7M (30 Jun 2026, report's $'000) |
| NagaCorp Ltd. (HKEX: 3918) and its subsidiaries | Public company | Building owner | Phnom Penh, Cambodia | — |
| Nahla Raleigh LLC | Private company | Building owner | Miami Beach, Florida | 136,469 sq ft building area across three parcels (roll) |
| Nakheel | Sovereign fund | Homebuilder | Dubai, United Arab Emirates | 300+ km of coastline added (Palm Jumeirah, Palm Jebel Ali) |
| Nakusp & Area Community Forest (2013) Inc. | Government | Landowner | Nakusp, British Columbia | 12,626 ha managed; about 200 ha owned |
| Nakusp Senior Citizens Branch #71 | Institution | Landowner | Nakusp, British Columbia | 1 exempt property |
| Nalco Company | Public company | Building owner | Naperville, Illinois | — |
| Nalco Company (Ecolab) | Public company | Landowner | Naperville, Illinois | 2 parcels, 79.7 acres, $10.26M assessed |
| Nam Long Investment Corporation (HOSE: NLG) | Public company | Landowner | Ho Chi Minh City (Saigon), Vietnam | 681+ ha clean land bank (2025), of which HCMC Mizuki Park 26 ha and Akari City 8.5 ha |
| Nam Long Investment Corporation (HOSE: NLG) | Public company | Homebuilder | Ho Chi Minh City (Saigon), Vietnam | Mizuki Park 26 ha (84 Valora + 4,070 Flora units); Akari City 8.5 ha (4,766 Flora units) |
| NAMA (National Asset Management Agency) | Government | Landowner | Dublin (Dublin City Council area), Ireland | originally an interest in 75% of the Docklands SDZ's 22 ha; all resolved |
| Nambawan Super Limited | Pension fund | Building owner | Port Moresby, Papua New Guinea | — |
| Nambawan Super Limited | Pension fund | Commercial landlord | Port Moresby, Papua New Guinea | about 14% of fund assets in property (2018); Nambawan Plaza expected K50m a year |
| Nambawan Super Limited (Rangeview Precinct) | Pension fund | Homebuilder | Port Moresby, Papua New Guinea | 88 townhouses plus two commercial buildings; K296m total cost |
| Namdar Realty Group (affiliate) | Private company | Commercial landlord | Hayward, California | Southland Mall, 3 parcels, $70.0M on the roll |
| Namdar Realty Group (entities mailing to 150 Great Neck Rd, Great Neck, NY) | Private company | Commercial landlord | Cleveland, Ohio | 2 parcels, $66.0M; 1,870,385 sq ft (roll) |
| Nan Shan Life Insurance (南山人壽) | Private company | Commercial landlord | Taipei, Taiwan | Taipei Nan Shan Plaza, 193,843 m² floor area, on a 50-year City superficies (2012) |
| Nan Shan Life Insurance (南山人壽) — 50-year superficies; land owned by Taipei City Government | Private company | Building owner | Taipei, Taiwan | 193,843 m² (60,340 ping) floor area |
| NAN, Inc. | Private company | Homebuilder | Honolulu, Hawaii | 974 units (38 permits) |
| Napa Valley Community College District | Government | Building owner | Napa, California | 160 acres |
| Napa Valley Community College District | Government | Landowner | Napa, California | Main campus 160 acres; land at cost $400,003; capital assets $189.9M gross |
| Napa Valley Railroad (Napa Valley Wine Train) | Private company | Landowner | Napa, California | Former Southern Pacific Napa Valley right of way, bought for $2.5M (1980s) |
| Naperville Community Unit School District 203 | Government | Landowner | Naperville, Illinois | 52 parcels, 299.0 acres |
| Naperville Owner 1 LLC | Private company | Commercial landlord | Naperville, Illinois | 43 parcels, $32.6M assessed |
| Naperville Park District | Government | Landowner | Naperville, Illinois | 159 parcels, 871.5 acres |
| Naples Airport Authority | Government | Landowner | Naples, Florida | 5 parcels, 72.8 acres, $2.6M (in its own name) |
| Naples Bay Project Owner I LLC | Private company | Building owner | Naples, Florida | 150 condominium-hotel units plus 1 commercial parcel, 8.4 acres (roll) |
| Naples Bay Project Owner I LLC | Private company | Commercial landlord | Naples, Florida | 151 parcels (150 hotel-condo units), $42.7M (roll); $41.25M of purchases, June 2026 |
| Naples Beach Club / NBC Club Owner LLCs | Private company | Landowner | Naples, Florida | 30 parcels, 118.8 acres, $432.2M |
| Naples Beach Club Hotel Owner LLC and affiliated Naples Beach Club / NBC Club Owner LLCs | Private company | Building owner | Naples, Florida | Hotel parcels 2,450,287 sq ft building area (roll); 216 rooms and up to 185 residences planned (s11) |
| Naples Community Hospital Inc | Institution | Building owner | Naples, Florida | 3,163,878 sq ft building area on the main parcel (roll); 13.8 acres |
| Naples Community Hospital Inc / NCH Healthcare System | Institution | Landowner | Naples, Florida | 11 parcels, 21.9 acres, $387.0M |
| Narragansett Bay Commission | Government | Landowner | Providence, Rhode Island | 22 parcels, $27.7M |
| Narragansett Electric Co. (mail to PPL real-estate taxes, Allentown, PA) | Public company | Commercial landlord | Providence, Rhode Island | 48 parcels, $109.2M |
| NASCAR | Private company | Commercial landlord | Daytona Beach, Florida | ONE DAYTONA and HQ, 15 parcels, $120.3M; Speedway leasehold |
| NASCAR (Daytona Beach Property Holdings LLC and Volusia Point Properties LLC) | Private company | Landowner | Daytona Beach, Florida | 15 parcels, 109.1 acres, $120.3M |
| NASCAR (Daytona Beach Property Holdings, LLC) | Private company | Building owner | Daytona Beach, Florida | 15 parcels, 109.1 acres (roll) |
| Nashua (all builders) - Census permits | Private company | Homebuilder | Nashua, New Hampshire | 146 units (2024); 62 units (2025) |
| Nashua Clocktower Housing / Nashua Plaza Housing Assoc LP (% Wingate Companies) | Private company | Building owner | Nashua, New Hampshire | — |
| Nashua Housing and Redevelopment Authority | Government | Landowner | Nashua, New Hampshire | 40 parcels, $67.9M (plus 82 units, $40.9M, in two Bronstein LPs) |
| Nassau Airport Development Company (NAD), owned by the Government | Government | Landowner | Nassau, The Bahamas | Lynden Pindling International Airport: two runways (3,358 m and 2,537 m), 585,000 sq ft of terminals |
| Nassau Airport Development Company (NAD), owned by the Government of The Bahamas | Government | Building owner | Nassau, The Bahamas | 585,000 sq ft of terminal space after the US$409.5M redevelopment (en.wikipedia) |
| Nassau County | Government | Landowner | Town of Oyster Bay, New York | 665 parcels, $1.01B |
| Nassau Steel LLC | Private company | Building owner | Town of Oyster Bay, New York | — |
| National Airports Corporation Limited | Government | Building owner | Port Moresby, Papua New Guinea | — |
| National Airports Corporation Limited | Government | Landowner | Port Moresby, Papua New Guinea | 22 national airports incl. Jacksons International (area not stated) |
| National Assembly of Venezuela (Asamblea Nacional) — the Republic | Government | Building owner | Caracas, Venezuela | — |
| National Capital Commission | Government | Landowner | Gatineau, Quebec | 2,514.6 ha across 177 properties |
| National Capital Commission | Government | Building owner | Gloucester, Ontario | 2,494.1 ha across the parcels the register names Mer Bleue |
| National Capital Commission | Government | Landowner | Gloucester, Ontario | 9,616.14 ha — 31.96% of the former city |
| National Capital Commission | Government | Commercial landlord | Gloucester, Ontario | 537 properties, 9,616.14 ha, 25,572 m² of floor space |
| National Capital Commission | Government | Landowner | Kanata, Ontario | 44.99 ha across 2 Stoney Swamp parcels |
| National Capital Commission | Government | Commercial landlord | Ottawa, Ontario | 1,214 properties, 16,833.31 ha, 344,841 m² of floor area |
| National Commission for Culture and the Arts | Government | Landowner | Manila (City of Manila), Philippines | Manila Metropolitan Theater (bought for PHP 270M in 2015) |
| National Commission for Culture and the Arts (NCCA) | Government | Building owner | Manila (City of Manila), Philippines | — |
| National Defence | Government | Landowner | Edmonton, Alberta | 79.45 ha Crown-owned over 5 parcels, plus 89.33 ha under lease or licence |
| National Defence | Government | Building owner | Timmins, Ontario | 1,671.36 sq m on 0.6710 ha |
| National Health Investors | REIT | Commercial landlord | Winston-Salem, North Carolina | 78 parcels, 199,102 sq ft, $56.1M |
| National Housing Agency (Agenția Națională pentru Locuințe, ANL) | Government | Landowner | Bucharest, Romania | c. 25,000 rental flats for young people built nationally by end-2009 (no Bucharest split found) |
| National Housing Authority (NHA) | Government | Landowner | Lusaka, Zambia | not stated: manages government-owned houses and housing estates |
| National Housing Authority (NHA) | Government | Homebuilder | Lusaka, Zambia | 69 units (Trees Inn, Makeni, Lusaka); 175 rental units proposed (Lake Road and Nyumba Yanga, K193.375M) |
| National Housing Company (NHC) | Government | Homebuilder | Riyadh, Saudi Arabia | not stated in readable form |
| National Housing Corporation | Government | Homebuilder | Port Moresby, Papua New Guinea | up to 40,000 homes announced (2014) |
| National Housing Corporation (NHC, Shirika la Nyumba la Taifa) | Government | Landowner | Dar es Salaam, Tanzania | 3,004 houses in 205 buildings renovated, 1,546 more under repair (May 2025, national); 1,283 renovated in 2025/26 |
| National Housing Corporation (NHC) | Government | Commercial landlord | Dar es Salaam, Tanzania | Morocco Square: 47,793 m² offices + 28,827 m² commercial + 8,456 m² hotel, all leased (May 2025) |
| National Housing Corporation (NHC) | Government | Homebuilder | Dar es Salaam, Tanzania | 5,399 houses (3,217 complete), national, under the current (Sixth Phase) government to May 2025; Kawe 711: 422; Samia Housing Scheme Kawe: 560 sold |
| National Housing Corporation (NHC) — offices, retail and hotel; the 100 flats were sold to buyers who are not named | Government | Building owner | Dar es Salaam, Tanzania | 110,000 m² gross floor area (47,793 m² offices, 28,827 m² commercial, 24,924 m² residential, 8,456 m² hotel) |
| National Housing Trust (NHT) | Government | Homebuilder | Kingston, Jamaica | 4,766 housing starts and 1,217 completions island-wide, Apr 2024–Mar 2025; 264 one-bedroom units at Howard Avenue, St Andrew under construction |
| National Kyiv-Pechersk Historical and Cultural Preserve (State; Ministry of Culture) | Government | Landowner | Kyiv, Ukraine | Lavra buildings returned to State management 2023; land plots allotted in permanent use by Kyiv City Council, 8 Feb 2024 |
| National Park Service | Government | Landowner | Brooklyn, New York | 7 lots, 7,737.4 acres, $1.93B assessed |
| National Park Service | Government | Landowner | Chattanooga, Tennessee | 9 parcels, about 606 acres, $24.2M appraised |
| National Park Service (United States) | Government | Building owner | Vancouver, Washington | 522,778 sq ft of buildings on the roll |
| National production builders (D.R. Horton, Lennar, PulteGroup, NVR, M/I Homes) | Public company | Homebuilder | Rockford, Illinois | 0 parcels county-wide |
| National Railroad Passenger Corporation (Amtrak) | Public company | Landowner | Los Angeles, California | 10 parcels, about 31 acres |
| National Railroad Passenger Corporation (Amtrak) | Government | Landowner | Michigan City, Indiana | 20 parcels, 32.5 acres |
| National Railroad Passenger Corporation (Amtrak) | Government | Landowner | Washington, District of Columbia | 15 lots, $76.7M, 22.1 acres |
| National Railway Infrastructure Company (ДП НКЖИ) | Government | Landowner | Sofia, Bulgaria | Manages the State's rail infrastructure nationally; Sofia figure not stated |
| National Social Security Fund (NSSF) | Pension fund | Building owner | Dar es Salaam, Tanzania | about 95,018 m² total construction area |
| National Social Security Fund (NSSF) | Pension fund | Landowner | Dar es Salaam, Tanzania | Investment properties TZS 1,048.6bn; tradable (housing) inventories TZS 911.6bn (30 Jun 2025, all Tanzania) |
| National Social Security Fund (NSSF) | Pension fund | Commercial landlord | Dar es Salaam, Tanzania | Investment properties TZS 1,048.6bn (30 Jun 2025, all Tanzania) |
| National Social Security Fund (NSSF) | Pension fund | Homebuilder | Dar es Salaam, Tanzania | Mtoni Kijichi: 85 + 212 sold, 820 in phase III (417 handed over); Dungu Farm and Toangoma: 600 (171 complete) |
| National Storage Affiliates Trust | REIT | Commercial landlord | Corpus Christi, Texas | 6 accounts, 25 acres, $32.0M |
| National Storage Affiliates Trust (NSA Property Holdings, LLC) | REIT | Commercial landlord | Eugene, Oregon | 13 lots, 13.9 acres in Eugene; 70 Oregon stores, 3.66M rentable sq ft |
| National Taiwan University (state land in NTU's care) | Institution | Landowner | Taipei, Taiwan | 115.49 ha main campus + 6.78 ha Shuiyuan campus in Taipei; about 34,164 ha in all |
| Nationwide Children's Hospital | Institution | Landowner | Columbus, Ohio | 214 parcels, $774.6M |
| Nationwide Mutual Insurance Company | Private company | Building owner | Columbus, Ohio | — |
| Nationwide Mutual Insurance Company | Private company | Building owner | Des Moines, Iowa | — |
| Nationwide Mutual Insurance Company | Private company | Commercial landlord | Des Moines, Iowa | 2 parcels, $82.5M |
| Nationwide Realty Investors | Private company | Commercial landlord | Columbus, Ohio | 124 Columbus parcels, $318.6M (roll) |
| Nationwide Realty Investors (Columbus, Ohio) | Private company | Commercial landlord | Scottsdale, Arizona | 22 parcels, 96 acres, $560.3M |
| Nationwide Realty Investors, Ltd. (NWD- and NRI-named LLCs) | Private company | Building owner | Columbus, Ohio | — |
| Natural persons letting privately | Private company | Homebuilder | Amsterdam, Netherlands | owns 59,030 (-1,480) (2025, change since 2021) |
| Nature Fresh Farms | Family / private | Building owner | Leamington, Ontario | 160 acres |
| Nature Fresh Farms | Family / private | Landowner | Leamington, Ontario | 160 acres in Leamington |
| Nature Fresh Farms | Family / private | Commercial landlord | Leamington, Ontario | 160 acres in Leamington; 2,500+ acres operated and marketed overall |
| Nature-conservation land trust (non-profit corporation; its name is a person's full name and is withheld) | Institution | Landowner | Michigan City, Indiana | 6 parcels, 205.4 acres |
| Navbharat Mega Developers Pvt Ltd (Dharavi SPV) | Developer | Homebuilder | Mumbai, Maharashtra, India | redeveloper of Dharavi (about 200 ha) |
| NC State University (Endowment Fund board) | Institution | Landowner | Raleigh, North Carolina | 33 parcels, about 808 acres, $555.7M |
| NCCD entities (NCCD-College Station Properties LLC; NCCD-Cain Hall Redevelopment I LLC) | Institution | Commercial landlord | Bryan-College Station, Texas | $456.8M, 4 accounts |
| NCCD-Cain Hall Redevelopment I LLC | Institution | Building owner | Bryan-College Station, Texas | — |
| NCCD-College Station Properties LLC | Institution | Building owner | Bryan-College Station, Texas | — |
| NCMH Nicosia Mall Holdings Ltd | Private company | Commercial landlord | Nicosia (Lefkosia), Cyprus | Nicosia Mall — 82,000 m² total, 48,000 m² retail, c.140 outlets |
| NCMH Nicosia Mall Holdings Ltd (parent company) | Private company | Building owner | Nicosia (Lefkosia), Cyprus | 82,000 m² total; 48,000 m² retail, c.140 outlets, 1,700 parking spaces |
| NDC Good Park LLC | Private company | Homebuilder | Akron, Ohio | 15 lots sold 2023–24; holds 8 |
| NE CS FNC Hotel LLC and NE CS FNC Residences LLC | Private company | Building owner | Oklahoma City, Oklahoma | 164,861 sq ft hotel (8 storeys) and 286,225 sq ft apartments (24 storeys), assessor building records |
| Neapolitan Enterprises LLC | Private company | Commercial landlord | Naples, Florida | 12 parcels, 5.8 acres, $64.6M (roll) |
| Near SGR (formerly Redo SGR, with EuroMilano) | Private equity | Homebuilder | Milan, Italy | 5,000-unit pipeline; Aria 1,200 apartments |
| NEBCO Inc | Private company | Commercial landlord | Lincoln, Nebraska | 280 parcels, $193.3M (64 commercial parcels, $171.1M) |
| NEBCO Inc | Private company | Homebuilder | Lincoln, Nebraska | 194 vacant residential lots in Lincoln |
| Nebraska-MAP LLC | Private company | Building owner | Lincoln, Nebraska | 0.54 acre site (roll) |
| NECO entities (care of M Development, Aspen) | Private company | Commercial landlord | Naples, Florida | 338 parcels, 8.6 acres, $218.2M (roll) |
| Nedde entities (Nedde/Pine LLC, Nedde/Bank LLC, Nedde Apartments LLC) | Private company | Commercial landlord | Burlington, Vermont | 3 records, 2.35 acres, $24.7M listed |
| Neinor Homes (including AEDAS Homes) | Public company | Homebuilder | Barcelona, Spain | 1,565 units delivered 1H26 (national) |
| Neinor Homes (including AEDAS Homes) | Public company | Homebuilder | Madrid, Spain | 1,565 units delivered 1H26; 13,000+ to date |
| Nelson Aggregate Co. / the Mount Nemo escarpment lands | Private company | Landowner | Burlington, Ontario | not established |
| Nelson CARES Society | Institution | Landowner | Nelson, British Columbia | $10,623 of municipal tax foregone in 2025 — the largest non-City exemption in the city |
| Neogen Corporation | Public company | Commercial landlord | Lansing & East Lansing, Michigan | $24.0M taxable (No. 7); 13 parcels, 14.5 acres |
| NEPI Rockcastle N.V. | REIT | Building owner | Bucharest, Romania | 39,300 m² GLA; 55,400 m² mixed-use extension under construction |
| NEPI Rockcastle N.V. | REIT | Commercial landlord | Bucharest, Romania | 4 Bucharest retail assets: 183,300 m² GLA, valued €773.7m (31 Dec 2025); Romania 963,300 m², €2,749.9m |
| NEPI Rockcastle N.V. | REIT | Building owner | Sofia, Bulgaria | 85,200 m² GLA |
| NEPI Rockcastle N.V. | REIT | Commercial landlord | Sofia, Bulgaria | 165,900 m² GLA in 3 Sofia assets; €624.2 million valuation (31 Dec 2025) |
| NEPI Rockcastle N.V. | Public company | Building owner | Zagreb, Croatia | 75,300 m² GLA (Dec 2025) |
| NEPI Rockcastle N.V. | Public company | Commercial landlord | Zagreb, Croatia | 75,300 m² GLA; valued at EUR 301.2 million (31 Dec 2025) |
| Net-lease REITs: STORE Master Funding, NNN REIT, Agree, Realty Income, Spirit | REIT | Commercial landlord | Lubbock, Texas | 38 accounts, about 145 acres, $72.0M |
| Net-lease REITs: STORE Master Funding, Realty Income, NNN REIT, Agree, Spirit | REIT | Commercial landlord | Amarillo, Texas | about 21 accounts |
| Nevada System of Higher Education (Board of Regents) | Government | Landowner | Henderson-Paradise, Nevada | HENDERSON: 3 parcels, about 581 acres; PARADISE: 27 parcels, 417 acres, $580.1M taxable |
| Nevada System of Higher Education (University of Nevada, Reno) | Government | Landowner | Reno-Sparks, Nevada | 114 parcels, about 841 acres, $2.14B taxable |
| New Belgium Brewing Co Inc | Public company | Building owner | Fort Collins, Colorado | 48.5 acres in 3 parcels (County parcel geometry) |
| New Future Group | Private company | Homebuilder | Kamloops, British Columbia | could not be established |
| New Hampstead Holdings LLC | Developer | Landowner | Savannah, Georgia | 12 parcels, 1,783.7 acres, $11.4M |
| New Horizon Homes | Private company | Homebuilder | Burlington, Ontario | 1,094 across eight licences |
| New Horizon Homes | Private company | Homebuilder | Hamilton, Ontario | 3,013 |
| New Jersey Institute of Technology | Institution | Landowner | Newark, New Jersey | 41 parcels, $194.8M |
| New Jersey Transit Corporation and Newark Penn Station Associates | Government | Building owner | Newark, New Jersey | — |
| New Lifestyle Homes Inc. | Private company | Homebuilder | Guelph, Ontario | 206 |
| New Memphis Arena Public Building Authority | Government | Building owner | Memphis, Tennessee | 12.84 acres, arena parcel (Assessor) |
| New Mexico State Land Office | Government | Landowner | Albuquerque, New Mexico | 118 accounts, about 10,432 acres |
| New Murabba Development Company | Sovereign fund | Commercial landlord | Riyadh, Saudi Arabia | 19.2 million sqm site (under development) |
| New Murabba Development Company, 'a Public Investment Fund company' | Sovereign fund | Building owner | Riyadh, Saudi Arabia | 19.2 million sqm site |
| New Northgate Housing LLC | Private company | Homebuilder | Burlington, Vermont | 1 record, 25.93 acres, $27.5M listed |
| New Orleans Area Habitat for Humanity | Institution | Homebuilder | New Orleans, Louisiana | 61 parcels, about 8 acres |
| New Orleans City Park Improvement Association | Government | Landowner | New Orleans, Louisiana | 26 bills, about 1,226 acres |
| New Orleans Exhibition Hall Authority (Ernest N. Morial Convention Center) | Government | Building owner | New Orleans, Louisiana | 1,935,555 sq ft main parcel (roll) |
| New Orleans Redevelopment Authority (NORA) | Government | Landowner | New Orleans, Louisiana | 793 bills, about 317 acres |
| New Prime, Inc. (Prime Inc.) | Private company | Commercial landlord | Springfield, Missouri | 6 parcels, about 196 acres, $41.9M |
| New Residential Development LLC | Private company | Homebuilder | Evansville, Indiana | 47 county / 0 city |
| New Tide LLC | Private company | Homebuilder | North Charleston, South Carolina | 46 parcels |
| New Tradition Homes Inc | Private company | Homebuilder | Pasco-Richland-Kennewick, WA | 56 parcels (24 Richland, 4 Kennewick, 28 elsewhere) |
| New Tradition Homes Inc | Private company | Homebuilder | Vancouver, Washington | 25 lots |
| New Urban Communities Authority (NUCA), Ministry of Housing, Utilities and Urban Communities | Government | Landowner | Cairo, Egypt | 49 new towns on 9,001 km² nationally; New Cairo 99,814 acres (40,393 ha) as of 2024 |
| New Urban Communities Authority (State) | Government | Homebuilder | Cairo, Egypt | 49 new towns, 9,001 km², nationally |
| New Urban West, Inc. | Private company | Homebuilder | Escondido, California | Applicant for The Villages (380 homes) |
| New Vision Neelam Clinton Hotel LLC | Private company | Building owner | Clinton, Mississippi | 20,902 sq ft base area; 2.01 acres |
| New Vista Society | Institution | Homebuilder | Burnaby, British Columbia | 150 non-market units at two sites |
| New Warwick Townhomes 3 LLC | Private company | Homebuilder | Richmond, Virginia | 27 sales |
| New Wave Holdings LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 120 parcels, 15.0 acres, $58.8M appraised |
| New York City Department of Education | Government | Commercial landlord | New York City, New York | 116,968,186 sq ft |
| New York City Housing Authority | Government | Landowner | Brooklyn, New York | 229 lots, 734.6 acres, 50,591 units, 46,344,107 sq ft |
| New York City Housing Authority | Government | Homebuilder | New York City, New York | 177,155 units |
| New York Institute of Technology | Institution | Landowner | Town of Oyster Bay, New York | 11 parcels, $153.8M |
| New York Life (REEP-MF One City Center NC LLC) | Institution | Building owner | Durham, North Carolina | 103,784 sq ft (roll) |
| New York State Urban Development Corporation | Government | Building owner | Auburn, New York | 885,985 sq ft GFA (roll) |
| New York State Urban Development Corporation (d/b/a Empire State Development) | Government | Building owner | Brooklyn, New York | 660,000 sq ft building area (PLUTO) |
| New York, Susquehanna & Western Railway | Private company | Landowner | Syracuse, New York | 32 parcels, $9.6M |
| New-home registrations, all builders | Private company | Homebuilder | Dawson Creek, British Columbia | suppressed for 2024 — fewer than 5 homes |
| New-home registrations, all builders | Private company | Homebuilder | Parksville, British Columbia | 379 purpose-built rental + 39 single detached + 34 multi-unit, 2024 |
| New-home registrations, all builders | Private company | Homebuilder | Port Alberni, British Columbia | 31 single detached + 21 multi-unit + 35 purpose-built rental, 2024 |
| New-home registrations, all builders | Private company | Homebuilder | Smithers, British Columbia | 15 single detached + 37 purpose-built rental, 2024 |
| New-home registrations, all builders | Private company | Homebuilder | Terrace, British Columbia | 23 single detached + 16 multi-unit + 43 purpose-built rental, 2024 |
| Newark Board of Education (Newark Public Schools) | Government | Landowner | Newark, New Jersey | 179 parcels, $911.4M |
| Newest entrants: Groupe Alto Construction inc. and Immo 3R inc. | Private company | Homebuilder | Trois-Rivières, Quebec | 2024 and 2026 |
| Newport News Public Schools (City of Newport News School Board) | Government | Landowner | Newport News, Virginia | 50 parcels, $686.0M; about 900 acres |
| Newport News Redevelopment and Housing Authority | Government | Landowner | Newport News, Virginia | 223 parcels, $154.8M; about 151 acres |
| NEX Building Group | Not established | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 3,585 |
| NEX Building Group | Not established | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 3,585 |
| Nexity | Public company | Homebuilder | Paris, France | 12,008 reservations, France, 2025 |
| NexPoint Residential Trust | REIT | Commercial landlord | Chandler, Arizona | Fairways at San Marcos, 352 units |
| Nextensa (Ackermans & van Haaren 69.28%) | Public company | Commercial landlord | Luxembourg City, Luxembourg | Real-estate portfolio EUR 1,093M (2025), 43% of its investment portfolio in Luxembourg |
| Nextensa NV/SA | Public company | Building owner | Brussels, Belgium | 33 ha site |
| Nextensa NV/SA | Public company | Commercial landlord | Brussels, Belgium | Tour & Taxis: 33 ha mixed-use site, under development |
| Nextensa NV/SA | Public company | Homebuilder | Brussels, Belgium | Park Lane and Lakeside residential projects at Tour & Taxis |
| NextStar Energy Inc. | Public company | Building owner | Windsor, Ontario | 4.25 million sq ft |
| NextStar Energy Inc. (LG Energy Solution) | Public company | Commercial landlord | Windsor, Ontario | 4.25M sq ft |
| Nexus Community Support Society | Institution | Homebuilder | Cranbrook, British Columbia | four exempted properties, $54,314 of City taxes forgone in 2025 |
| NG 1500 Market St LLC | Private company | Building owner | Philadelphia, Pennsylvania | 1,759,000 sq ft (Equity Commonwealth); 2,215,276 sq ft on the OPA roll |
| NG 211 N. Pennsylvania St LLC and Regions Tower MF LLC (tenants-in-common) | Private company | Building owner | Indianapolis, Indiana | 687,237 sq ft |
| NGP VI Green Bay WI LLC | Private company | Commercial landlord | Green Bay, Wisconsin | 1 parcel, $35.9M |
| NHDG (Waterdown) Inc. (New Horizon Homes) | Private company | Homebuilder | Waterdown, Ontario | 1,019 |
| NHI-REIT of DSL Propco LLC | REIT | Commercial landlord | Michigan City, Indiana | $12.0M, 1 parcel |
| Niagara Frontier Transportation Authority | Government | Landowner | Buffalo, New York | 14 parcels, $203.9M |
| Niagara Health | Institution | Building owner | Niagara Falls, Ontario | — |
| Niagara Health | Institution | Landowner | Niagara Falls, Ontario | the South Niagara Hospital site at Biggar and Montrose Roads |
| Niagara Mohawk Power Corp (National Grid) | Public company | Landowner | Syracuse, New York | 61 parcels, $249.9M |
| Niagara Pines Developments Ltd. (Niagara Prime Developments) | Private company | Homebuilder | Niagara Falls, Ontario | 92 |
| Nicola Native Lodge Society | Institution | Homebuilder | Merritt, British Columbia | $2,901.41 of municipal taxes forgone |
| Nicola Valley Association for Community Living | Institution | Homebuilder | Merritt, British Columbia | $4,952.51 of municipal taxes forgone |
| Nicola Valley Institute of Technology | Institution | Building owner | Merritt, British Columbia | — |
| Nicola Valley Institute of Technology | Institution | Homebuilder | Merritt, British Columbia | 15 student-housing units created, 2025 |
| Nicola Valley Senior Housing Society | Institution | Homebuilder | Merritt, British Columbia | $6,027.45 of municipal taxes forgone |
| Nicor Gas | Public company | Landowner | Schaumburg, Illinois | 14 parcels |
| Nicor Gas (Southern Company) | Public company | Landowner | Naperville, Illinois | 13 parcels, 72.4 acres, $11.63M assessed |
| Nielson Development LLC and Nielson Family Development entities (with KN Construction Inc) | Family / private | Homebuilder | Sioux Falls, South Dakota | about 175 parcels |
| Nigerian Ports Authority (NPA) | Government | Building owner | Lagos, Nigeria | wharf land 'about 100 hectares' after the 1960s extensions; container terminal 55 ha |
| Nigerian Ports Authority (NPA) | Government | Landowner | Lagos, Nigeria | Apapa wharf land 'about 100 hectares'; landlord of the Apapa and Tin Can terminals; shareholder in Lekki Port |
| Nile City Investments (EGX-listed) | Public company | Commercial landlord | Cairo, Egypt | Two 34-floor office towers, mall and Fairmont hotel; founded on EGP 1bn capital |
| Nile City Investments (NCI), EGX-listed; hotel via its subsidiary Nile City Tourism and Hotels (NCTH) | Public company | Building owner | Cairo, Egypt | North and South office towers, 142 m / 34 floors each; Fairmont Nile City hotel 100 m / 25 floors |
| Nine Mile Enterprises Inc. | Private company | Homebuilder | Goderich, Ontario | no possession count published |
| Nineteen numbered and private holding companies | Private company | Landowner | Coquitlam and Port Coquitlam, British Columbia | $18.9M of 2025 municipal taxes |
| Nippon Building Fund Inc. (日本ビルファンド投資法人) | REIT | Building owner | Tokyo — the 23 special wards (特別区) | 102,718 m² total leasable area |
| Nippon Building Fund Inc. (日本ビルファンド投資法人) | REIT | Commercial landlord | Tokyo — the 23 special wards (特別区) | 70 properties, 1,239,418 m² leasable (31 December 2025) |
| Nippon Cable Co. Ltd. | Private company | Commercial landlord | Whistler, British Columbia | 25% of each of Whistler LP and Blackcomb LP |
| NJ Metromall Urban Renewal, Inc. (Simon Property Group) | REIT | Building owner | Elizabeth, New Jersey | 1,309,390 sq ft |
| NM LPRI LLC | Private company | Building owner | Warren, Michigan | 238,144 sq ft (roll) |
| NNN REIT | REIT | Commercial landlord | Tulsa, Oklahoma | 13 accounts, about 26 acres, $32.9M market value |
| NNN REIT | REIT | Commercial landlord | Wichita, Kansas | 9 parcels, $16.4M appraised |
| NNN REIT (National Retail Properties) | REIT | Commercial landlord | Oklahoma City, Oklahoma | 13 parcels, about 63 acres, $36.7M market value |
| No forest licensee holds land in Summerland | Private company | Landowner | Summerland, British Columbia | 0 Schedule A polygons; 0 managed-licence polygons |
| Noah Homes LLC | Private company | Homebuilder | Carlsbad, New Mexico | 15 accounts |
| Noble 51 LLC | Private company | Commercial landlord | Warren, Michigan | 2 parcels, 1.25M sq ft, 59.0 acres, $38.0M |
| Noddle-named LLCs (Noddle Bradford VI LLC, Noddle BD1 LLC and 8 others) | Private company | Commercial landlord | Omaha, Nebraska | 40 parcels, $264.2M, 1.27M sq ft |
| Nomura Real Estate Development Co., Ltd. (野村不動産グループ) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 2,273 (首都圏); 3,190 nationally, #2 |
| Non-Canadian individuals and organizations (statutory limit) | Institution | Landowner | Brandon, Manitoba | 40 acres |
| Non-Canadian individuals and organizations (statutory limit) | Institution | Landowner | Portage la Prairie, Manitoba | 40 acres |
| Non-Canadian individuals and organizations (statutory limit) | Institution | Landowner | Winnipeg, Manitoba | 40 acres |
| Non-Member residents of WFN lands | Private company | Landowner | Westbank, British Columbia | over 11,000 people, holding subleases rather than title |
| Non-profit housing associations (almene boligorganisationer) | Institution | Landowner | Copenhagen, Denmark | 66,260 dwellings in Copenhagen Municipality (18.6% of 355,352), 2026 |
| Non-profit housing associations (almene boligorganisationer) on By & Havn land | Institution | Homebuilder | Copenhagen, Denmark | 320 almene homes, Enghave Brygge Syd (completion expected 2030); 34% of building rights sold in 2025 |
| Non-resident persons and non-Canadian-owned entities (statutory limit) | Institution | Landowner | Regina, Saskatchewan | 10 acres |
| Non-resident persons and non-Canadian-owned entities (statutory limit) | Institution | Landowner | Saskatoon, Saskatchewan | 10 acres |
| Non-resident persons and non-Canadian-owned entities (statutory limit) | Institution | Landowner | Swift Current, Saskatchewan | 10 acres |
| Non-resident persons and non-Canadian-owned entities (statutory limit) | Institution | Landowner | Weyburn, Saskatchewan | 10 acres |
| Norcliffe Homes Limited, Klatt Homes Ltd. and Foundry Homes Inc. | Private company | Homebuilder | Port Perry, Ontario | no possessions recorded |
| Norderra — a wholly-owned subsidiary of BMI Group | Family / private | Building owner | Baie-Comeau, Quebec | 536.77 ha site (5,367,711.4 m² of land) |
| Norderra (BMI Group) | Family / private | Landowner | Baie-Comeau, Quebec | 536.77 ha, $30,302,700 assessed |
| Norfolk Airport Authority | Government | Building owner | Norfolk, Virginia | 947.43 acres; terminal and other structures, 46 buildings (Assessor) |
| Norfolk Airport Authority | Government | Landowner | Norfolk, Virginia | 13 parcels, $619M; 979 acres |
| Norfolk County | Government | Building owner | Simcoe, Ontario | — |
| Norfolk County | Government | Landowner | Simcoe, Ontario | county administration building, Norview Lodge, fire and paramedic services, library, marinas, museums |
| Norfolk General Hospital | Institution | Building owner | Simcoe, Ontario | — |
| Norfolk General Hospital | Institution | Landowner | Simcoe, Ontario | $244,101 of land, $30.12M of buildings at cost, plus $219,923 of residential rental property |
| Norfolk General Hospital | Institution | Commercial landlord | Simcoe, Ontario | $219,923 of residential rental property |
| Norfolk Public Schools (titled to the City of Norfolk) | Government | Landowner | Norfolk, Virginia | 54 parcels, $1.08B; 751 acres |
| Norfolk Redevelopment and Housing Authority (fee); Norfolk District Assoc LLC (leasehold) | Government | Building owner | Norfolk, Virginia | 125,648 sq ft (fee parcel); 120,229 sq ft leasehold |
| Norfolk Redevelopment and Housing Authority (NRHA) | Government | Landowner | Norfolk, Virginia | 775 parcels, $594M; about 490 acres |
| Norfolk Southern | Public company | Landowner | Buffalo, New York | 53 parcels, $32.0M |
| Norfolk Southern (incl. Norfolk & Western) | Public company | Landowner | Springfield, Illinois | 211 parcels county-wide, 42 Springfield-addressed |
| Norfolk Southern (Norfolk Southern Railway, Central of Georgia RR, Southern Railway) | Public company | Landowner | Atlanta, Georgia | 79 parcels, 26 acres, $432.9M |
| Norfolk Southern (Railway) | Public company | Landowner | Norfolk, Virginia | 12 parcels, $74M; 119 acres |
| Norfolk Southern and CSX Transportation | Public company | Landowner | Hagerstown, Maryland | Norfolk Southern 22 accounts, 178 acres; CSX 14 accounts, 82 acres, in the city |
| Norfolk Southern and predecessor railways | Public company | Landowner | Winston-Salem, North Carolina | 20 parcels, about 130 acres |
| Norfolk Southern Combined Railroad | Public company | Landowner | Macon, Georgia | $20,624,001 assessed (FY2024, #8 taxpayer) |
| Norfolk Southern Corp | Public company | Landowner | Elizabeth, New Jersey | 41 parcels, $38.6M, 34.9 stated acres |
| Norfolk Southern Railroad | Public company | Landowner | Roanoke, Virginia | 2 roll entries, 743.6 acres, $0 on the City roll |
| Norfolk Southern Railway | Public company | Landowner | Augusta, Georgia | 70 mi of mapped track (368 segments) |
| Norfolk Southern Railway | Public company | Landowner | Richmond, Virginia | 34 parcels, $21.9M, 110 acres |
| Norfolk Southern Railway Company | Public company | Landowner | Cincinnati, Ohio | 34 parcels, 23 stated acres |
| Norfolk Southern Railway Company | Public company | Landowner | Fort Wayne, Indiana | 50 parcels, about 360 acres |
| Norfolk State University (Visitors of NSU) | Government | Landowner | Norfolk, Virginia | 23 parcels, $311M |
| Normandale Lake Office Park LLCs (8000/8200/8300/8400 Normandale Prprts LLC; 8500 Normandale CH LLC et al) | Private company | Commercial landlord | Bloomington, Minnesota | 5 towers, $281.1M |
| North American Asset Management Group, LLC | Private company | Homebuilder | Tacoma, Washington | 228 units |
| North Anchorage Real Estate Investors LLC (c/o Browman Development Co.) | Developer | Commercial landlord | Anchorage, Alaska | 23 parcels, 67 acres, $83.2M |
| North Bend City Housing Authority / Coos-Curry Housing Authority | Government | Landowner | North Bend-Coos Bay, Oregon | 16 accounts, $8.9M |
| North Bend School District #13 | Government | Landowner | North Bend-Coos Bay, Oregon | 12 accounts, 38.0 acres, $37.4M |
| North Broward Hospital District | Government | Building owner | Fort Lauderdale, Florida | 1,503,015 sq ft building area (roll) |
| North Broward Hospital District (Broward Health) | Government | Landowner | Fort Lauderdale, Florida | 50 parcels, 82 acres, $437.0M |
| North Cariboo Homes Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 27321, in good standing |
| North Carolina A&T State University (State of North Carolina) | Government | Building owner | Greensboro, North Carolina | — |
| North Carolina Railroad Company | Government | Landowner | Durham, North Carolina | 47 parcels, about 251 acres, $11.4M |
| North Central College | Institution | Building owner | Naperville, Illinois | — |
| North Central College | Institution | Landowner | Naperville, Illinois | 64 parcels, 64.7 acres |
| North Charleston Sewer District | Government | Landowner | North Charleston, South Carolina | 51 parcels, 19.3 acres |
| North County Transit District | Government | Building owner | Carlsbad-Oceanside, California | — |
| North County Transit District | Government | Building owner | Escondido, California | 18.13 acres; ±12.69 developable (NCTD) |
| North County Transit District | Government | Landowner | Escondido, California | 18.13 acres (Escondido Transit Center) |
| North Dakota State Fair Association | Institution | Building owner | Minot, North Dakota | — |
| North Dakota State Fair Association | Institution | Landowner | Minot, North Dakota | 12 parcels / 47 acres |
| North Dakota State University | Government | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 367,069 sq ft (roll) |
| North Dakota State University (and its foundations) | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 99 parcels, ~1,988 acres, $850.5M |
| North Hills Owner LP | Private company | Building owner | Raleigh, North Carolina | — |
| North Kenney Fort PUD, LLC (Stockwell Multi-Family) | Developer | Homebuilder | Round Rock, Texas | 358 units |
| North Mountain Construction Ltd. | Private company | Homebuilder | Nelson, British Columbia | Licence 36992, in good standing |
| North Pad Development LLC | Private company | Building owner | Bloomington, Minnesota | — |
| North Ridge Development Corporation | Private company | Homebuilder | Regina, Saskatchewan | 110 units / 37 permits / $20,380,491 |
| North Shore Wildlife Sanctuary and North Shore Land Alliance | Institution | Landowner | Town of Oyster Bay, New York | 49 parcels, $199.4M |
| North Texas Municipal Water District | Government | Landowner | Garland, Texas | 4 accounts, $13.5M; about 31 acres |
| North Texas Municipal Water District | Government | Landowner | Plano, Texas | 8 accounts, about 56 acres |
| North Wood Homes & Renovations Ltd. | Private company | Homebuilder | Temiskaming Shores, Ontario | 0 |
| Northeast Ohio Regional Sewer District | Government | Landowner | Cleveland, Ohio | 177 parcels, 138.4 stated acres, $447.7M |
| Northeastern University | Institution | Landowner | Boston, Massachusetts | 89 parcels, $3.25B |
| Northern Colorado Water Conservancy District, State Land Board, Housing Catalyst, railways | Government | Landowner | Fort Collins, Colorado | Water district: none in the City (about 4,300 acres elsewhere in the county); State Land Board: 5 accounts, 8 acres; Housing Authority: 2 accounts |
| Northern Home Builders & Renovators Inc. | Private company | Homebuilder | Greater Sudbury, Ontario | 39 |
| Northern Indiana Commuter Transportation District (South Shore Line) | Government | Landowner | Michigan City, Indiana | 139 parcels, 43.2 acres, $4.24M assessed |
| Northern Indiana Public Service Company LLC | Public company | Building owner | Michigan City, Indiana | — |
| Northern Indiana Public Service Company LLC (NIPSCO) | Public company | Landowner | Michigan City, Indiana | 174 parcels, about 274 acres, $16.9M assessed |
| Northern States Power Co. (Xcel Energy) | Public company | Landowner | Sioux Falls, South Dakota | 18 parcels, about 139 acres |
| Northern States Power Company (Xcel Energy) | Public company | Landowner | Bloomington, Minnesota | 9 parcels, $52.4M, about 41 acres |
| Northern Virginia Regional Park Authority | Government | Landowner | Leesburg-Ashburn, Virginia | 16 parcels, 618.2 ac, $50.4M |
| Northland Heathbrook LLC / Northland Saddleworth LLC (2150 Washington St, Newton MA) | Private company | Commercial landlord | Ocala, Florida | 2 communities, 864 units, $110.0M |
| Northland Rosemary LLC (Newton, MA) | Private company | Commercial landlord | Sarasota, Florida | 1 parcel, 286 units, 395,659 sq ft, $68.6M (roll) |
| Northrop Grumman Systems Corporation | Public company | Commercial landlord | Palmdale, California | $593.9M taxable value (rank 2) |
| NorthSide Regeneration LLC | Developer | Homebuilder | St. Louis, Missouri | 1,603 parcels (7 spellings) |
| Northstar Fund IV LLC | Private company | Commercial landlord | Ann Arbor, Michigan | $33,294,773 (9th) |
| Northwest Mississippi Community College | Government | Landowner | Southaven, Mississippi | 3 parcels, 49.0 acres |
| Northwest Parkway Public Highway Authority | Government | Landowner | Broomfield, Colorado | 29 accounts, 171.0 acres |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Commercial landlord | Campbell River, British Columbia | 442,760 sq ft at Discovery Harbour Centre; 73.9% stake stated |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Building owner | Duncan, British Columbia | 50,059 sq ft on 3.61 acres |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Landowner | Duncan, British Columbia | 3.61 acres, wholly owned |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Commercial landlord | Duncan, British Columbia | 50,059 sq ft on 3.61 acres, wholly owned |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Building owner | Port Alberni, British Columbia | 80,393 sq ft GLA on 7.93 acres |
| Northwest Realty Inc. (dba Northwest Properties) | Private company | Commercial landlord | Port Alberni, British Columbia | 80,393 sq ft GLA on 7.93 acres at Pacific Rim Shopping Centre |
| Northwest Realty Inc. (dba Northwest Properties) and Wei Wai Kum First Nation | Private company | Building owner | Campbell River, British Columbia | 442,760 sq ft GLA on 40 acres |
| NorthWestern Energy | Public company | Landowner | Missoula, Montana | 15 rows; 39.5 acres; $17.0M |
| Northwestern Mutual (200 12th Street LLC) | Private company | Homebuilder | Minneapolis, Minnesota | 225 units, 12 stories (2021) |
| Northwestern Mutual (777 North Van Buren Apts LLC) | Private company | Homebuilder | Milwaukee, Wisconsin | 310 units, 33 stories (2017, $108.6M) |
| Northwestern Mutual Life Insurance Company | Private company | Building owner | Milwaukee, Wisconsin | 1,140,196 sq ft building area (2026 roll) |
| Northwestern Mutual Life Insurance Company | Private company | Commercial landlord | Milwaukee, Wisconsin | 10 parcels, $725.6M (2026 roll) |
| Northwestern Simon Inc | REIT | Building owner | Anchorage, Alaska | 447,000 sq ft |
| Northwoods Mall CMBS LLC | Private company | Building owner | North Charleston, South Carolina | — |
| Northwoods Partners I LLC | Private company | Commercial landlord | Grand Junction, Colorado | 90 condo units at 3505 N 12th St, $18.7M |
| Not established - landlord of 12 Commerce Place | Private company | Commercial landlord | Kawartha Lakes (Lindsay), Ontario | 598 sq m |
| Not established - landlord of 280 Armstrong Street North | Private company | Commercial landlord | Temiskaming Shores, Ontario | 112 sq m |
| Not established - landlord of 32 Cambridge Street South | Private company | Commercial landlord | Kawartha Lakes (Lindsay), Ontario | 1,006 sq m |
| Not established - landlord of 421 Queensway Road West | Private company | Commercial landlord | Simcoe, Ontario | 297 sq m |
| Not established - landlord of 5 Queensway Drive East | Private company | Commercial landlord | Simcoe, Ontario | 530 sq m |
| Not established - landlord of 65 Kent Street West | Private company | Commercial landlord | Kawartha Lakes (Lindsay), Ontario | 465 sq m |
| Not established - landlord of North Cobalt Post Office | Private company | Commercial landlord | Temiskaming Shores, Ontario | 71 sq m |
| Not established - owner of 1195 Wallace Avenue North | Private company | Commercial landlord | Listowel, Ontario | 1,075 sq m let to the Crown |
| Not established - owner of the Spinrite plant | Private company | Commercial landlord | Listowel, Ontario | unknown |
| Not established - private landlord of 252 10th Street | Private company | Commercial landlord | Hanover, Ontario | 302 sq m |
| Not established — 307 11 Avenue NW, 'The Grain Elevator' | Private company | Commercial landlord | High River, Alberta | 4 storeys, 20 units; parcel at 309 11 Ave NW assessed at $6,464,100 |
| Not established — Cochrane's homebuilders | Private company | Homebuilder | Cochrane, Alberta | 1,471 residential permits, $326,364,000, 2025 |
| Not established — Hinton's homebuilders | Private company | Homebuilder | Hinton, Alberta | 88 residential permits, $11,539,000, 2025 |
| Not established — Okotoks' homebuilders and land developers | Private company | Homebuilder | Okotoks, Alberta | 9,380 houses and duplexes; 325 starts in 2025 |
| Not established — Okotoks' industrial landowners | Private company | Commercial landlord | Okotoks, Alberta | 1 industrial building permit, $245,000, in 2025 |
| Not established — the commercial landlords | Private company | Landowner | Okotoks, Alberta | $941,180,775 of non-residential assessment, no parcel of it published |
| Not established — the owner of the Cornerstone retail district | Private company | Commercial landlord | Okotoks, Alberta | most of $941 million of non-residential assessment |
| Not established — the owners of 12,578 dwellings and $9.06 billion of housing | Private company | Landowner | Cochrane, Alberta | 91.9% of the tax base |
| Not established — the owners of the rental projects | Private company | Homebuilder | High River, Alberta | 72 + 99 + 117 + 146 + 108 + 64 units in the pipeline |
| Not established — the private builders | Private company | Homebuilder | Lloydminster, Alberta / Saskatchewan | 39 starts in 2025 |
| Nova Bocana Barcelona, S.A. (the concessionaire), 100% held by Qatari Diar | Sovereign fund | Building owner | Barcelona, Spain | 473 rooms (2013) |
| Noval Property REIC | REIT | Commercial landlord | Athens, Greece | EUR 706.9m portfolio fair value (30.06.2026) |
| Novaland Group (Công ty CP Tập đoàn Đầu tư Địa ốc No Va, HOSE: NVL) | Public company | Homebuilder | Ho Chi Minh City (Saigon), Vietnam | total assets VND 258,658bn, of which inventory VND 157,712bn (30 Jun 2026) |
| Novant Health | Institution | Landowner | Winston-Salem, North Carolina | 16 parcels, about 127 acres; $57.2M taxable |
| Novant Health, Inc. | Institution | Building owner | Greenville, South Carolina | — |
| NP Dayton Building LLCs mailing to Kansas City, Missouri | Developer | Commercial landlord | Dayton, Ohio | 12 parcels, $13.8M |
| NP Hagerstown Industrial LLC and NP Hagerstown Industrial 2 LLC | Private company | Commercial landlord | Hagerstown, Maryland | 4 accounts, 1,675,124 sq ft, $138.2M assessed |
| NP Power & Light Building LLC | Private company | Building owner | Kansas City, Missouri | — |
| NPR GP Inc | REIT | Homebuilder | Fort St. John, British Columbia | $544,473.31 |
| NSI N.V. | REIT | Building owner | Amsterdam, Netherlands | 173,177 m2 NEN area across 21 Amsterdam assets (sum of the property list) |
| NSI N.V. | REIT | Commercial landlord | Amsterdam, Netherlands | 21 Amsterdam assets, EUR 545M, 162k m2 lettable (31 Dec 2024) |
| Ntityix Development Corporation | Government | Building owner | Westbank, British Columbia | 127,000 sq ft |
| Ntityix Development Corporation | Government | Landowner | Westbank, British Columbia | The largest holder of commercial interests on WFN lands |
| Ntityix Development Corporation / Ntityix Development LP | Government | Commercial landlord | Westbank, British Columbia | 221,000 sq ft of retail plus 21,100 sq ft of industrial |
| Ntityix Development Corporation with Seven Generations Capital | Government | Building owner | Westbank, British Columbia | 46 units in five buildings, 1,200–1,750 sq ft each |
| Ntityix Development Corporation with Seven Generations Capital | Government | Homebuilder | Westbank, British Columbia | 46 townhome units, five buildings |
| Ntityix Development LP and Anthem Properties Group Ltd. (joint venture) | Government | Building owner | Westbank, British Columbia | 94,000 sq ft |
| Ntityix Resources LP | Government | Commercial landlord | Westbank, British Columbia | Manages WFN's forest tenures; Licence K1P covers 47,455.9 ha of Crown land |
| NTT Global Data Centers | Public company | Commercial landlord | Mesa, Arizona | 2 parcels, 272 acres, $238.1M |
| NTT Global Data Centers TX LLC | Public company | Building owner | Garland, Texas | 859,666 sq ft gross across four data-centre improvements: 200,247 sq ft (2016), two 2023 additions of 215,000 sq ft, and a 229,419 sq ft 2025 addition the roll marks '75% complete' |
| NTT Global Data Centers TX LLC | Public company | Commercial landlord | Garland, Texas | 2 accounts, 859,666 sq ft, $179.5M |
| Nucor Steel Auburn, Inc. | Public company | Landowner | Auburn, New York | 7 parcels, 81.9 acres, $20.9M |
| Nucor Steel Auburn, Inc. (Nucor Corporation) | Public company | Building owner | Auburn, New York | 449,025 sq ft GFA (roll); 520,000 sq ft (Nucor 10-K) |
| Nucor Steel Memphis, Inc. (Nucor Corporation) | Public company | Landowner | Memphis, Tennessee | 7 parcels, about 854 acres |
| Nueces County | Government | Landowner | Corpus Christi, Texas | 73 accounts, about 1,000 acres |
| Nutrien (Canada) Holdings ULC | Public company | Landowner | Regina, Saskatchewan | 55.61 acres |
| Nutrien (Canada) Holdings ULC | Public company | Landowner | Saskatoon, Saskatchewan | 55.61 acres |
| Nuveen Global Cities REIT | REIT | Commercial landlord | Moreno Valley, California | 252,000 sq ft (Globe Street Industrial) |
| NVR (Ryan Homes) | Public company | Homebuilder | Louisville, Kentucky | Kentucky among 37 metros |
| NVR, Inc. | Public company | Homebuilder | Dayton, Ohio | 12 parcels in Dayton (8 built 2022+); 45 county-wide |
| NVR, Inc. | Public company | Homebuilder | Hagerstown, Maryland | 9 county / 9 city |
| NVR, Inc. (Heartland Homes, Ryan Homes) | Public company | Homebuilder | Pittsburgh, Pennsylvania | 21,915 settlements |
| NVR, Inc. (NYSE: NVR) | Public company | Homebuilder | United States | 21,915 homes |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Akron, Ohio | 35 homes, 2024–2026 |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Baltimore, Maryland | 68 parcels |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Chesapeake, Virginia | 41 parcels |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Cleveland, Ohio | 83 parcels county-wide, 0 in Cleveland |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Columbia, South Carolina | 20 county / 20 city |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Norfolk, Virginia | 38 homes |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Richmond, Virginia | 45 sales |
| NVR, Inc. (Ryan Homes) | Public company | Homebuilder | Washington, District of Columbia | 37 lots |
| NW 5+B Office and Retail LLC | Private company | Building owner | Nashville, Tennessee | — |
| NXP USA (Freescale Semiconductor) | Public company | Landowner | Chandler, Arizona | 4 parcels, 77 acres, $133M |
| NYC Department of Education | Government | Landowner | Brooklyn, New York | 397 lots, 655.2 acres, 39,217,169 sq ft, $3.40B assessed |
| NYC Department of Environmental Protection | Government | Landowner | Brooklyn, New York | 47 lots, 258.9 acres, $157.8M assessed |
| NYC Department of Parks and Recreation | Government | Landowner | Brooklyn, New York | 1,065 lots, 3,853.1 acres, $1.85B assessed |
| NYC Department of Small Business Services | Government | Landowner | Brooklyn, New York | 100 lots, 1,378.5 acres, 15,339,541 sq ft of buildings, $1.36B assessed |
| NYC Health and Hospitals Corporation | Government | Building owner | Brooklyn, New York | 1,503,150 sq ft (PLUTO) |
| NYC Health and Hospitals Corporation | Government | Landowner | Brooklyn, New York | 11 lots, 60.7 acres, 4,635,517 sq ft, $526.1M assessed |
| NYIP Owners V LLC | Private company | Commercial landlord | Yonkers, New York | $126.7M on 7 parcels; 508,927 sq ft GFA |
| NYSEG (New York State Electric & Gas) | Private company | Landowner | Auburn, New York | 18 parcels, ~64 acres, $14.3M |
| O1 Properties | Private company | Commercial landlord | Moscow, Russia | 10 business centres, 586,000+ m² total (478,000 m² leasable) |
| Oak Owens 20172020 LLC; PCC Stoneridge II; GSIC II Stoneridge Owner LP | Private company | Commercial landlord | Pleasanton, California | $268.5M; $233.8M; $179.1M taxable value, FY2024/25 |
| Oak Street Real Estate Capital | Private equity | Building owner | Calgary, Alberta | 2,000,000 sq ft |
| Oak Street Real Estate Capital | Private equity | Commercial landlord | Calgary, Alberta | 2,000,000 sq ft |
| Oakland Housing Authority | Government | Landowner | Oakland, California | about 2,500 units; 1,606 public housing units |
| Oakland Housing Authority | Government | Homebuilder | Oakland, California | about 2,500 units (1,606 public housing) |
| Oakmont Properties (two LLCs) | Private company | Commercial landlord | Broomfield, Colorado | 2 apartment accounts, $189.6M |
| Oakmont Properties ALIRA LLC | Private company | Commercial landlord | Sacramento, California | $344.6M |
| Oakmound Associates | Private company | Homebuilder | Clarksburg, West Virginia | 1 parcel, 14.5 ac 'NEW APT COMPLEX' |
| OAO MAPID (ОАО «МАПИД») | Government | Homebuilder | Minsk, Belarus | over 27 million m² of housing built in Belarus since 1961 |
| Oasis subdivision developer (corporation; registered name is an individual's full name, withheld) | Developer | Homebuilder | Carlsbad, New Mexico | 71 accounts |
| ÖBB (Austrian Federal Railways) — ÖBB-Infrastruktur AG, managed by ÖBB-Immobilienmanagement GmbH | Government | Landowner | Vienna, Austria | about 190.8 million m2 of land; 21,914 properties; 3,482 buildings (Austria-wide, 31 Dec 2025) |
| ÖBB-Infrastruktur AG (station; land managed by ÖBB-Immobilienmanagement GmbH) | Government | Building owner | Vienna, Austria | 590,000 m2 development area; about 1.1M m2 gross floor area in total |
| OBOS BBL | Private company | Homebuilder | Oslo, Norway | 2,602 homes sold in 2025 (group, national) |
| Ocala Breeders Sales Co | Private company | Landowner | Ocala, Florida | 3 parcels, 234 acres, $20.7M |
| Ocala Housing Authority | Government | Landowner | Ocala, Florida | 39 parcels, 41 acres, $20.9M |
| Occidental Management, Inc. | Developer | Building owner | Overland Park, Kansas | 3.9M sq ft in 17 buildings on 200 acres (Wikipedia) |
| Occidental Management, Inc. | Developer | Landowner | Overland Park, Kansas | Aspiria: 200 acres, 17 buildings, 3.9M sq ft |
| Occidental Management, Inc. | Developer | Commercial landlord | Overland Park, Kansas | Aspiria campus, 3.9M sq ft |
| Ocean County College | Institution | Landowner | Toms River, New Jersey | 2 parcels billed, $76.1M |
| Oceanside Beach Resort Owner LLC (affiliate of S.D. Malkin Properties) | Developer | Building owner | Carlsbad-Oceanside, California | 387 rooms in two hotels |
| Odell Brewing Company Inc | Private company | Building owner | Fort Collins, Colorado | 7.9 acres in 3 parcels, plus 2.1 acres held by Odell Investments LLC (County parcel geometry) |
| OE SFR Hwy 58 Holdings LLC | Private company | Landowner | Chattanooga, Tennessee | 157 parcels, $42.5M appraised |
| Office of Hawaiian Affairs | Government | Landowner | Honolulu, Hawaii | 115 parcels, $656.0M, ~550 acres |
| Office of Public Works (State) | Government | Building owner | Dublin (Dublin City Council area), Ireland | — |
| Office of Public Works (State) | Government | Landowner | Dublin (Dublin City Council area), Ireland | c.2,500 properties nationally; 270 of 535 office buildings State-owned (Apr 2025) |
| Office of the President (Republic of the Philippines) | Government | Landowner | Manila (City of Manila), Philippines | Malacañang Palace complex, San Miguel |
| Office Properties Income Trust | REIT | Commercial landlord | Fremont, California | Bayside Technology Park, $12.9M gross |
| Office Properties Income Trust (in Chapter 11) | REIT | Commercial landlord | Boise, Idaho | 3 office buildings, gross $34.2M (1185, 1249 & 1387 S Vinnell Way) |
| Office Properties Income Trust (Opi Notex Properties LLC) | REIT | Commercial landlord | Norfolk, Virginia | Two Commercial Place, 289,000 sq ft |
| Office Properties Income Trust (OPI Notex Properties LLC) | REIT | Commercial landlord | Naperville, Illinois | 1 office campus, $16.3M assessed; $64.6M gross in OPI's books |
| Office towers: People's United Bank (M&T), Shelbourne Lafayette LLC, Sound View Tower LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 850 Main St $57.3M; 1000 Lafayette Blvd $22.8M; 855 Main St $25.1M |
| Offices at Two Liberty Place (name as cut short on the roll) and Two Liberty Place LP | Private company | Building owner | Philadelphia, Pennsylvania | 694,386 sq ft office unit A, plus two 198,396 sq ft units B and C (OPA roll) |
| Offices: Silver Holdings, a subsidiary of Abu Dhabi Investment Authority (majority), with a bank consortium; retail: Codic (as of 2020); flats: individual buyers | Sovereign fund | Building owner | Luxembourg City, Luxembourg | about 10,000 m2 of offices (plus shops and flats) |
| OFG Bancorp | Public company | Building owner | San Juan, Puerto Rico | — |
| OFG Bancorp | Public company | Commercial landlord | San Juan, Puerto Rico | Oriental Center, 15 floors |
| Ogburn Investments Inc | Private company | Landowner | Winston-Salem, North Carolina | 238 parcels, about 175 acres; $43.3M |
| Oglethorpe Mall L.L.C. | REIT | Commercial landlord | Savannah, Georgia | 4 parcels, 49.0 acres, $79.6M |
| Oglethorpe Mall L.L.C. (Brookfield Properties) | REIT | Building owner | Savannah, Georgia | 943,801 sq ft GLA |
| OGSC2 LLC | Private company | Building owner | Salem, Oregon | — |
| OHI Asset (MS) Clinton, LLC (Omega Healthcare Investors) | REIT | Commercial landlord | Clinton, Mississippi | $3.5M, 1 parcel, 4.02 acres |
| Ohio Bureau of Workers' Compensation | Government | Building owner | Columbus, Ohio | — |
| Okaloosa County (Board of County Commissioners and the Airport & Industrial Authority entry) | Government | Landowner | Destin, Florida | 34 parcels, about 328 acres, $163.7M |
| Okaloosa County (roll: Okaloosa Co Airport & Ind Auth) | Government | Building owner | Destin, Florida | 213.0 acres on the main roll parcel; 395 acres (Wikipedia) |
| Okanagan Crush Pad Winery Ltd. | Private company | Building owner | Summerland, British Columbia | — |
| Okanagan Crush Pad Winery Ltd. | Private company | Commercial landlord | Summerland, British Columbia | 2 of the district's 27 manufacturer licences |
| Oklahoma City Airport Trust | Government | Landowner | Oklahoma City, Oklahoma | 37 accounts, about 680 acres |
| Oklahoma City Public Schools (Independent School District No. 89) | Government | Landowner | Oklahoma City, Oklahoma | 158 accounts, about 890 acres |
| Oklahoma City Water Utilities Trust and other City trusts | Government | Landowner | Oklahoma City, Oklahoma | Water trust 4 accounts, about 126 acres; Urban Renewal Authority 535; Housing Authority 573 |
| Oklahoma Gas and Electric Company | Public company | Landowner | Oklahoma City, Oklahoma | 23 real-estate accounts, about 67 acres; top county taxpayer |
| Oklahoma State University (OSU/A&M Board of Regents, OSU Medical Center, OSU Center for Health Sciences) | Government | Landowner | Tulsa, Oklahoma | 14 accounts, about 24 acres, $103.0M market value |
| Olafson Homes Limited and the Bolton tail | Private company | Homebuilder | Bolton, Ontario | 4, 3, 2, 2 and 1 |
| Old Dominion University (Visitors of ODU) and its real estate foundation | Government | Landowner | Norfolk, Virginia | 264 parcels, $641M |
| Old Dominion University Real Estate Foundation and student-housing LLCs | Institution | Commercial landlord | Norfolk, Virginia | 27 taxable parcels, $240.0M |
| Old Mutual Zimbabwe (for its policyholders and pension funds) | Public company | Landowner | Harare, Zimbabwe | Eastgate, Westgate, Highglen, Chitungwiza Town Centre (2011); 8.3 ha at Prospect (2024) |
| Old Mutual Zimbabwe (incl. CABS, Central Africa Building Society) | Public company | Homebuilder | Harare, Zimbabwe | Budiriro: ~3,000 units (2,800 built by 2016); Prospect 1: 136 houses + 144 flats, US$12M |
| Old Mutual Zimbabwe (property held for its life and pension funds) | Public company | Building owner | Harare, Zimbabwe | 55,000 m² (Wikipedia infobox) |
| Old National Bank | Public company | Building owner | Evansville, Indiana | — |
| Old Oak Properties Inc. | Family / private | Building owner | London, Ontario | — |
| Old Oak Properties Inc. | Family / private | Landowner | London, Ontario | 10 London rental communities listed; builder of the city's tallest building |
| Olde City Developers LLC | Developer | Homebuilder | Pensacola, Florida | 18 parcels (16 vacant) |
| Olde Town Village of Clinton LLC | Developer | Homebuilder | Clinton, Mississippi | 4 parcels (3 vacant lots), 16.8 acres |
| Ole South Properties, Inc. | Private company | Homebuilder | Murfreesboro, Tennessee | 187 county / 67 city |
| Olive Owner LLC | Private company | Commercial landlord | Eugene, Oregon | 15 parcels, $149.2M market value (TY2025) |
| Oliver Street Investments Ltd. | Private company | Homebuilder | Williams Lake, British Columbia | $25,081 |
| Olympus Coronado DST and Olympus Anatole on Briarwood DST | Private company | Commercial landlord | Midland, Texas | 2 complexes, 29.2 acres, $98.6M |
| Omaha Airport Authority | Government | Landowner | Omaha, Nebraska | 32 parcels, about 2,430 keyed acres |
| Omaha Housing Authority | Government | Landowner | Omaha, Nebraska | 369 parcels |
| Omaha Public Schools (Douglas County School District 0001) | Government | Landowner | Omaha, Nebraska | 150 parcels, about 975 keyed acres |
| Omni Development Corp. and affiliated partnerships (mail to 810 Eddy St) | Private company | Homebuilder | Providence, Rhode Island | 73 taxable parcels, $95.5M, at that address |
| Omni Fort Worth Partnership LP | Private company | Building owner | Fort Worth, Texas | 738,487 sq ft |
| Omni Hotels & Resorts | Private company | Building owner | Carlsbad-Oceanside, California | 600+ rooms; 55-acre core parcel |
| Omni Interlocken Co LLC | Private company | Building owner | Broomfield, Colorado | — |
| Omni Interlocken Co LLC | Private company | Landowner | Broomfield, Colorado | 8 accounts, 302.8 acres |
| Omni Louisville LLC | Private company | Building owner | Louisville, Kentucky | 4.349 ac site (roll) |
| Omninet Town Centre LP | Private company | Commercial landlord | Garland, Texas | 3 accounts, 948 apartments, $110.0M |
| Oncor Electric Delivery | Public company | Landowner | Tyler, Texas | $118.4M taxable in the City (No. 5, 2025) |
| Oncor Electric Delivery (recorded mostly as 'Texas Utilities Elec Co') | Public company | Landowner | Mesquite, Texas | 43 accounts, $5.3M; about 203 acres |
| Oncor Electric Delivery and Union Pacific Railroad | Public company | Landowner | Fort Worth, Texas | 474 and 211 accounts |
| Oncor Electric Delivery Co | Public company | Landowner | Midland, Texas | 78 accounts, 229 acres |
| Oncor Electric Delivery Co LLC | Private company | Landowner | Arlington, Texas | 140 accounts, about 422 acres |
| Oncor Electric Delivery Co LLC; Atmos Energy/Mid-Tex | Public company | Commercial landlord | Waco, Texas | $116.9M; $92.5M |
| Oncor Electric Delivery Co. | Public company | Landowner | Round Rock, Texas | $92.9M net assessed valuation (No. 8 taxpayer, 2025) |
| Oncor Electric Delivery Company | Public company | Landowner | Plano, Texas | 41 accounts, about 186 acres |
| Oncor Electric Delivery Company LLC | Public company | Landowner | Killeen, Texas | 25 real-property accounts, 75.8 acres, $2.6M |
| One Liberty Properties | REIT | Commercial landlord | Bakersfield, California | 218,116 sq ft |
| One Liberty Properties | REIT | Commercial landlord | Wichita, Kansas | 138,000 sq ft industrial; bought for $13.3M on 6 Feb 2025 |
| One Roof Community Housing | Institution | Homebuilder | Duluth, Minnesota | 382 parcels (315 classed 'Homestead Community Land Trust Unit'), $69.5M |
| One SeaGate Holdings LLC | Private company | Building owner | Toledo, Ohio | — |
| One Shoreline Plaza LLC | Private company | Building owner | Corpus Christi, Texas | 363,222 sq ft |
| One Summit II LLC | Private company | Building owner | Fort Wayne, Indiana | — |
| One Thousand Broadway Building LP | Private company | Building owner | Portland, Oregon | 417,436 sq ft (roll) |
| One United Properties S.A. | Public company | Commercial landlord | Bucharest, Romania | Commercial portfolio of over 144k m² GLA (31 Dec 2025); investment property RON 3,219.2 million |
| One United Properties S.A. (BVB: ONE) | Public company | Homebuilder | Bucharest, Romania | 375 units delivered in 2025; 577 units sold in 2025 (54,383 m²); 3,800+ under development; c. 2,800 expected to complete in 2026 |
| Oneida Nation | Government | Landowner | Green Bay, Wisconsin | 342 parcels, about 518 acres |
| OneSky Housing Society and OneSky Community Resources Society | Institution | Landowner | Penticton, British Columbia | 66 exempt properties, $122,564 of municipal tax |
| Ongos Valley Development (Pty) Ltd (Namibia), with the Ministry of Infrastructure, Housing and Urban Development and NHA | Private company | Homebuilder | Lusaka, Zambia | 10,000 units planned at Lusaka South MFEZ; first 2,000 from June 2025 |
| Onni Group | Family / private | Commercial landlord | Vancouver, British Columbia | 19M+ sq ft built |
| Onni Group | Family / private | Homebuilder | Vancouver, British Columbia | 15,000+ |
| Onni Group — Onni Development (Ioco Road) Corp. and Onni Development (St Johns Street) Corp. | Private company | Homebuilder | Port Moody, British Columbia | $1,652,357 of tax levied, 2025 |
| Onondaga County Industrial Development Agency | Government | Landowner | Syracuse, New York | 5 parcels, $12.5M |
| Ontario International Airport Authority | Government | Building owner | Ontario, California | 1,741 acres; Terminals 2 and 4, 265,000 sq ft each |
| Ontario International Airport Authority | Government | Landowner | Ontario, California | 1,741 acres (ONT) |
| Ontario Lottery and Gaming Corporation | Government | Commercial landlord | Niagara Falls, Ontario | two casinos conducted and managed; land $89M and buildings $493M NBV group-wide |
| Ontario Power Generation | Government | Building owner | Bowmanville, Ontario | 4 CANDU reactors, 3,512 MW installed capacity |
| Ontario Power Generation | Government | Commercial landlord | Bowmanville, Ontario | 4 CANDU reactors, 3,512 MW |
| Ontario Power Generation and St Marys Cement | Government | Landowner | Bowmanville, Ontario | the Darlington shoreline, in two blocks |
| Ontario Shores Centre for Mental Health Sciences (or the provincial Crown) | Institution | Landowner | Whitby, Ontario | approximately 640 acres as purchased in 1912 |
| Ontario-Montclair School District | Government | Landowner | Ontario, California | 19,286 students (2020-21); 1,000-4,999 employees |
| Onyx Springfield Crossing LLC | Developer | Commercial landlord | Springfield, Massachusetts | 5 records, $19.6M; 135,830 sq ft gross (commercial records) |
| Opal Holdings | Private company | Building owner | Orange, California | 435,177 rentable sq ft |
| Opal Holdings | Private company | Commercial landlord | Orange, California | 435,177 sq ft (City Tower) |
| Open House Group Co., Ltd. (オープンハウスグループ: プレサンスコーポレーション, オープンハウス・ディベロップメント) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 712 (首都圏); 6,597 nationally, #1 |
| OpenRoad Auto Group Ltd. | Private company | Commercial landlord | Port Moody, British Columbia | $710,586 |
| Operator of 250 rue Déragon (not established) | Institution | Homebuilder | Granby, Quebec | 14,866.7 m², 6 storeys, built 2021 |
| Operon Homes Inc | Private company | Homebuilder | West Kelowna, British Columbia | 2 new-construction permits |
| OPI Notex Properties LLC | REIT | Building owner | Naperville, Illinois | — |
| Opi Notex Properties LLC (Office Properties Income Trust) | REIT | Building owner | Norfolk, Virginia | 356,598 sq ft (Assessor); 289,000 sq ft rentable (OPI) |
| Opus (River Loop Joint Venture LLC) | Private company | Homebuilder | Minneapolis, Minnesota | 217 units (2020) |
| Opus Homes, Arista Homes and Deco Homes (the Whitby Meadows companies) | Private company | Homebuilder | Whitby, Ontario | 329 across three licences |
| Oracle (Campus Operations, LLC and Oracle America Inc) | Public company | Landowner | Nashville, Tennessee | 19 parcels, about 74 acres, $248.3M |
| Oracle America Inc | Public company | Commercial landlord | Abilene, Texas | $3.43B business personal property |
| Oracle America Inc | Public company | Building owner | Broomfield, Colorado | — |
| Oral Roberts University | Institution | Building owner | Tulsa, Oklahoma | 312,848 sq ft on the roll's East Tower record (20 storeys) |
| Orange County (Board of County Commissioners) | Government | Landowner | Orlando, Florida | 111 parcels, about 1,770 acres |
| Orange County Water District | Government | Landowner | Anaheim, California | approximately 1,500 acres in Anaheim and Orange, incl. six miles of the Santa Ana River |
| Orange County Water District | Government | Landowner | Orange, California | ≈1,500 acres in Anaheim and Orange |
| Oregon Chip Terminal, Inc. | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 1 account, 6.23 acres, $8.79M |
| Oregon Health & Science University | Institution | Landowner | Portland, Oregon | 22 lots, 34 acres |
| Oregon International Port of Coos Bay | Government | Landowner | North Bend-Coos Bay, Oregon | 46 accounts, 1,356 acres, $7.0M |
| Oriental Pearl Group Co., Ltd. (东方明珠新媒体股份有限公司), through Shanghai Oriental Pearl Radio & TV Tower Co., Ltd. | Public company | Building owner | Shanghai, China | — |
| Orion Properties (Arch Street Joint Venture, 20%) | REIT | Commercial landlord | St. Louis, Missouri | 700 Market St, Spire Energy headquarters |
| Orlando Corporation | Family / private | Building owner | Mississauga, Ontario | 1,250 acres carrying over 25 million sq ft, serving over 300 businesses |
| Orlando Corporation | Family / private | Commercial landlord | Mississauga, Ontario | over 46M sq ft owned, leased and managed; more than 3,000 acres of GTA business parks |
| Orlando Health | Institution | Building owner | Dorado, Puerto Rico | 104 rooms incl. 8 ICU; 20,000 sq ft multi-specialty clinic (PRISA) |
| Orlando Health | Institution | Commercial landlord | Dorado, Puerto Rico | 104-room hospital with 20,000 sq ft clinic |
| Orlando Health, Inc. | Institution | Building owner | Orlando, Florida | 1,292,718 sq ft building area; 10.76 acres (roll, main parcel) |
| Orlando Health, Inc. | Institution | Landowner | Orlando, Florida | 78 parcels, 108 acres |
| Orlando Health, Inc. (main parcel in the name OHI West Inc) | Institution | Building owner | St. Petersburg, Florida | 593,912 sq ft building area; 8.1 acres (roll) |
| Orlando Soccer Stadium Land Co… | Private company | Building owner | Orlando, Florida | 338,475 sq ft building area; 10.55 acres (roll) |
| Orlando Utilities Commission (OUC) | Government | Landowner | Orlando, Florida | 96 parcels, about 3,750 acres |
| Orleans Levee District | Government | Landowner | New Orleans, Louisiana | 138 bills, about 470 acres |
| Orleans Parish School Board | Government | Landowner | New Orleans, Louisiana | 213 bills, about 640 acres |
| Orlen Termika S.A. | Public company | Landowner | Warsaw, Poland | Owner of the Siekierki and Żerań CHP plants and the Kawęczyn and Wola heat plants |
| OSD and Millsite LLCs; Riverfront Triangle Partners LLC | Developer | Building owner | Missoula, Montana | — |
| OSF Healthcare System | Institution | Building owner | Rockford, Illinois | — |
| OSF HealthCare System (with the Sisters of St Francis) | Institution | Landowner | Rockford, Illinois | 15 parcels, about 96 acres in the city |
| Oslo S Utvikling AS | Developer | Homebuilder | Oslo, Norway | — |
| Oslo S Utvikling AS (OSU) | Developer | Building owner | Oslo, Norway | — |
| Other legal persons | Institution | Homebuilder | Amsterdam, Netherlands | owns 26,360 (2025) |
| Other special districts (incl. Palomar Health and NCTD) | Government | Landowner | Escondido, California | 48 parcels, ~290 acres |
| Other top-ten remitters (ACFR FY2025) | Private company | Landowner | Irvine, California | $6,956,743,209 combined for all ten (6.15%), vs $9,145,412,668 (15.00%) nine years earlier |
| Other top-ten remitters (ACFR, 2024/25 roll) | Private company | Landowner | Santa Ana, California | $1,768,468,197 combined for all ten (4.92%) |
| Other top-ten taxpayers (ACFR, 2024/25 roll) | Private company | Landowner | Huntington Beach, California | $2,751,790,000 combined for all ten (5.60%) |
| Other top-ten taxpayers (FY2025) | Private company | Commercial landlord | Napa, California | $571.6M assessed combined (7 entities) |
| Other top-ten taxpayers (single-asset LLCs) | Private company | Commercial landlord | Palo Alto, California | 395 Page Mill LLC $132.0M; Park Village Peninsula LLC $130.7M; Palo Alto Tech Center LLC $121.3M; KRE El Camino Real Owner LLC $109.9M; SI 45 LLC $89.9M; M10 Dev LLC $89.8M |
| Other tract holders | Developer | Homebuilder | Palm Desert, California | 39 / 37 / 26 parcels |
| OTP real estate funds | Institution | Commercial landlord | Budapest, Hungary | The Corvin Promenade office buildings (bought 2018–2019) |
| OTP real estate funds (OTP Bank group) | Institution | Building owner | Budapest, Hungary | — |
| Otter Farm & Home Co-Operative | Institution | Commercial landlord | West Kelowna, British Columbia | 2 licensee retail stores |
| Otter Valley Developments Ltd. | Private company | Homebuilder | Princeton, British Columbia | Licence 45677, in good standing |
| Otzar Mifalei Yam Ltd (Marine Trust), a Tel Aviv-Yafo municipal company within Atarim | Government | Building owner | Tel Aviv-Yafo, Israel | — |
| OUE Real Estate Investment Trust | REIT | Commercial landlord | Singapore | One Raffles Place S$1,930.0m (81.54% beneficial) and 50% of OUE Bayfront (S$1,422.0m at 100%) |
| OUE Real Estate Investment Trust (SGX: TS0U) — 83.33% interest in OUB Centre Limited, which owns an 81.54% beneficial interest in One Raffles Place | REIT | Building owner | Singapore | 119,654.0 sq m GFA; 65,309.3 sq m NLA |
| Our Lady of Lourdes Regional Medical Center, Inc. | Institution | Building owner | Lafayette, Louisiana | — |
| Out-of-town apartment owners | Private company | Commercial landlord | Evansville, Indiana | GC River Club Apartments LLC (with two TIC entities), 3 parcels bought 16 Apr 2024 for $45,000,000; PCRE PH IN Holdings LLC, 215 Vine St, bought 22 Aug 2024 for $32,250,000; InterProp Fund III Ltd, 2 parcels at 2601 N Green River Rd, $27.6M |
| Out-of-town housing finance corporations (Pecos HFC, Pleasanton HFC, Edcouch Community Housing) | Government | Landowner | Garland, Texas | 19 accounts, $210.5M; 1,591 apartment units |
| Out-of-town housing finance corporations and Mesquite HFC | Government | Landowner | Mesquite, Texas | 4 accounts, $138.9M; 1,060 apartment units |
| Outlet Village of Hagerstown LP (Simon Property Group) | REIT | Building owner | Hagerstown, Maryland | 485,670 sq ft (Simon 10-K, 2025) |
| Outrigger (ORTG ORF LLC and affiliates) | Private company | Commercial landlord | Honolulu, Hawaii | 4 parcels, $391.0M (roll) |
| OVA 1 Towne Square LLC | Private company | Commercial landlord | Roanoke, Virginia | 4 parcels, 34.8 acres, $25.8M |
| Overseas Cambodian Investment Corporation (OCIC) | Private company | Landowner | Phnom Penh, Cambodia | Chroy Changvar Bay ~380 ha; Norea City 125 ha; Koh Pich 100 ha; Olympia City 6.8 ha |
| Overseas Cambodian Investment Corporation (OCIC) | Private company | Commercial landlord | Phnom Penh, Cambodia | Canadia Tower (32 storeys), Olympia Mall, Koh Pich exhibition centre and offices |
| Overseas Cambodian Investment Corporation (OCIC) | Private company | Homebuilder | Phnom Penh, Cambodia | Koh Pich 100 ha; Chroy Changvar ~380 ha; Norea City 125 ha |
| Overton Homes LLC | Private company | Homebuilder | Lafayette, Louisiana | 32 parish / 31 city |
| Overture Development Corp | Institution | Building owner | Madison, Wisconsin | — |
| Owl Nest View Homes Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 49177, in good standing |
| Owner of 1–13 Ivan Court | Private company | Homebuilder | Moncton, New Brunswick | 140 units, $17,500,000 (October 2025) |
| Owner of 112 Eastwood Drive | Private company | Homebuilder | Woodstock, New Brunswick | apartment blocks, $821,800 assessed |
| Owner of 1155 St. Peter Avenue | Private company | Commercial landlord | Bathurst, New Brunswick | $6,945,800 assessed, levy $323,024.53 |
| Owner of 1160 Findlay Boulevard's neighbours (not established) | Private company | Commercial landlord | Riverview, New Brunswick | $10.1M and $12.1M assessed |
| Owner of 123 Gallop Court | Private company | Commercial landlord | Woodstock, New Brunswick | $5,866,500 assessed, 87 rooms |
| Owner of 125 Webster Street | Private company | Homebuilder | Kentville, Nova Scotia | 65 units (2007), assessed $6,836,700 |
| Owner of 1295–1380 Sunset Drive | Private company | Homebuilder | Bathurst, New Brunswick | 56 units across seven buildings, $5,615,000 in two 2022 deals |
| Owner of 138 Connell Street | Private company | Homebuilder | Woodstock, New Brunswick | $869,600 assessed |
| Owner of 15 Lindsay Street | Private company | Homebuilder | Bathurst, New Brunswick | $3,550,000 (25 March 2026), assessed $764,200 |
| Owner of 151 Queen Street | Private company | Homebuilder | Fredericton, New Brunswick | apartment building, $47,800,820 (April 2023) |
| Owner of 171 Leopold Belliveau Drive | Private company | Homebuilder | Moncton, New Brunswick | 55 and 52 units, $17,600,000 (October 2020) |
| Owner of 180 Boulevard Hébert | Private company | Commercial landlord | Edmundston, New Brunswick | $4,116,300 assessed, levy $176,538.98 |
| Owner of 190 Carson Road | Private company | Homebuilder | Moncton, New Brunswick | 210 units, $52,950,000 (March 2026) |
| Owner of 190 Oakdene Avenue | Private company | Homebuilder | Kentville, Nova Scotia | 41 units (1981), assessed $4,251,800 |
| Owner of 20 – 30e Avenue and 16 – 18e Rue | Private company | Homebuilder | Edmundston, New Brunswick | two apartment buildings, $3,175,000 (2 September 2025) |
| Owner of 200 Boulevard Hébert | Private company | Homebuilder | Edmundston, New Brunswick | 35 units, $2,100,000 (26 June 2024) |
| Owner of 210 Jubilee Road | Private company | Homebuilder | Bridgewater, Nova Scotia | 73 units (2021), assessed $11,359,800 |
| Owner of 25 Patience Lane | Private company | Homebuilder | Fredericton, New Brunswick | assessed $38,657,300 |
| Owner of 25 Rue Le Montagnard | Private company | Homebuilder | Edmundston, New Brunswick | 60 units, assessed $2,121,000 |
| Owner of 28 Davison Drive | Private company | Commercial landlord | Bridgewater, Nova Scotia | 86,233 sq ft leasable, built 1988 |
| Owner of 29 Heckman Avenue | Private company | Homebuilder | Bridgewater, Nova Scotia | 36 units (2023), assessed $5,544,300 |
| Owner of 30 Chipman Drive | Private company | Commercial landlord | Kentville, Nova Scotia | 149,632 sq ft, built 1996 |
| Owner of 30 Mgr-Numa-Pichette | Private company | Homebuilder | Edmundston, New Brunswick | 51 units, assessed $2,610,500 |
| Owner of 325 Main Street | Private company | Homebuilder | Kentville, Nova Scotia | 81 units, $6,800,000 (March 2022) |
| Owner of 347 Logan Road | Private company | Commercial landlord | Bridgewater, Nova Scotia | 1,314,170 sq ft, built 1971 |
| Owner of 370 Connell Road | Private company | Commercial landlord | Woodstock, New Brunswick | $11,279,400 assessed |
| Owner of 372 Aberdeen Road | Private company | Homebuilder | Bridgewater, Nova Scotia | 72 units (2007), assessed $6,325,100 |
| Owner of 3839 Route 105 | Private company | Commercial landlord | Woodstock, New Brunswick | $19,784,700 across two accounts |
| Owner of 399 Main Street | Private company | Homebuilder | Woodstock, New Brunswick | $4,696,600 assessed |
| Owner of 4–6 Skaling Court | Private company | Homebuilder | Saint John, New Brunswick | 9 buildings, 99 units, $17,000,000 (September 2025) |
| Owner of 49 Hibou Court | Private company | Homebuilder | Kentville, Nova Scotia | 40 units (2025), assessed $6,066,000 |
| Owner of 51, 71 and 91 Angelview Court | Private company | Homebuilder | Fredericton, New Brunswick | three 25-unit apartment buildings, $11,250,000 (December 2025) |
| Owner of 558 Glen Allan Drive | Private company | Homebuilder | Bridgewater, Nova Scotia | 96 units (2007), $12,007,000 (July 2022) |
| Owner of 6 Southridge Court | Private company | Homebuilder | Bridgewater, Nova Scotia | 74 units (2018), assessed $9,073,300 |
| Owner of 636 & 646 Whitepine Road (Pine Ridge Apartments) | Private company | Homebuilder | Riverview, New Brunswick | 246 units |
| Owner of 650 and 655 Park Street | Private company | Commercial landlord | Kentville, Nova Scotia | 186,976 sq ft and a $7,152,200 neighbour |
| Owner of 7–15 Manhattan Drive and 49–55 Forest Hill Road | Private company | Homebuilder | Fredericton, New Brunswick | assessed $30,767,200 and $30,491,100 |
| Owner of 700 Millidge Avenue | Private company | Homebuilder | Saint John, New Brunswick | seniors complex, assessed $32,145,000 |
| Owner of 720, 740 and 760 College Street | Private company | Homebuilder | Bathurst, New Brunswick | 35 units across three buildings, $7,080,000 (15 April 2026) |
| Owner of 854 & 876 Pinewood Road | Private company | Homebuilder | Riverview, New Brunswick | 78 units |
| Owner of 860 King Avenue | Private company | Homebuilder | Bathurst, New Brunswick | 22 units, $2,300,000 (29 November 2024) |
| Owner of 870 Main Street | Private company | Homebuilder | Woodstock, New Brunswick | $3,900,400 assessed |
| Owner of 955 Rue Victoria | Private company | Homebuilder | Edmundston, New Brunswick | $2,000,000 (8 June 2026), assessed $1,049,600 |
| Owner of Rue Lavigne-Frenette | Government | Homebuilder | Bathurst, New Brunswick | 42 units, assessed $2,597,800 |
| Owner of Swift Current Mall (not established) | Private company | Commercial landlord | Swift Current, Saskatchewan | the city's enclosed mall |
| Owner of the Highfield Park portfolio | Private company | Homebuilder | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | up to 20 parcels on Highfield Park Drive and Joseph Young Street, $108,500,000 |
| Owner of the Sonya Court apartment building | Private company | Homebuilder | Saint John, New Brunswick | 4-storey apartment building, $22,500,000 (December 2022) |
| Owner of the town's railway corridor (not established) | Government | Commercial landlord | Whitchurch-Stouffville, Ontario | $145,952 of payments-in-lieu, 2025 |
| Owner of the Trinity Avenue power centre | Private company | Commercial landlord | Fredericton, New Brunswick | assessed $44,704,200 |
| Owner of the Weyburn mall (not established) | Private company | Commercial landlord | Weyburn, Saskatchewan | $1,319,625 assessed at a 5.7605 factor |
| Owner-occupiers (koopwoningen) | Private company | Homebuilder | Amsterdam, Netherlands | owns 148,400 (+18,525) (2025, change since 2021) |
| Owner-occupiers (natural persons) — not named | Private company | Landowner | Bratislava, Slovakia | 215,504 flats owned by natural persons vs 7,971 by legal persons (1 Jan 2026, Okres Bratislava I–V) |
| Owners c/o Ciminelli Real Estate Corp (50 Fountain Plaza Ste 500) | Private company | Commercial landlord | Buffalo, New York | 15 commercial parcels, $114.7M |
| Owners mailing care of a tax service at 2727 LBJ Freeway Ste 806, Dallas | Private company | Commercial landlord | Syracuse, New York | 4 commercial parcels, $23.0M |
| Owners mailing to 100 Corporate Pkwy Ste 500, Amherst | Private company | Commercial landlord | Buffalo, New York | 11 commercial parcels, $125.1M |
| Owners mailing to 2 Clinton Sq Ste 120, Syracuse | Private company | Commercial landlord | Syracuse, New York | 9 parcels, $12.4M |
| Owners mailing to 333 W Washington St Ste 600, Syracuse | Private company | Commercial landlord | Syracuse, New York | 3 parcels, $25.6M |
| Owners mailing to 700 Clinton Sq | Private company | Commercial landlord | Rochester, New York | 12 commercial parcels, $27.4M |
| Ownership structure of all flats (Statistik Stadt Zürich) | Institution | Landowner | Zürich, Switzerland | private companies 33%, natural persons 32%, cooperatives ~18%, condominium 10%, public sector 7% |
| Ownership unknown | Private company | Homebuilder | Amsterdam, Netherlands | owns 765 (2025) |
| Oxford Builders Inc. | Private company | Homebuilder | Woodstock, Ontario | 168 |
| Oxford Properties (OMERS) | Pension fund | Commercial landlord | Canada | — |
| Oxford Properties (OMERS) and Norges Bank Investment Management, 50:50 joint venture | Pension fund | Building owner | Berlin and Frankfurt am Main, Germany | 113,000 m² office, retail and residential (112,000 m² in the 2017 release) |
| Oxford Properties (OMERS) with Norges Bank Investment Management | Pension fund | Commercial landlord | Berlin and Frankfurt am Main, Germany | Sony Center Berlin, 113,000 m², valued EUR 1.35bn (2022) |
| Oxford Properties Group | Pension fund | Building owner | Mississauga, Ontario | 330 stores and 100 places to eat; $1,396 sales per sq ft in 2025 |
| Oxford Properties Group | Pension fund | Commercial landlord | Mississauga, Ontario | 143M sq ft and 660+ assets globally, $89.5B AUM; Square One plus an 18M sq ft Mississauga master plan |
| Oxford Properties Group | Pension fund | Building owner | North York, Ontario | — |
| Oxford Properties Group | Pension fund | Commercial landlord | North York, Ontario | not established — the counters render as zeros |
| Oxford Properties Group entities | Private company | Commercial landlord | Boston, Massachusetts | 9 parcels, $810M |
| Oxnard Harbor District | Government | Building owner | Oxnard, California | — |
| Oxnard Port Perry Inc. | Private company | Homebuilder | Port Perry, Ontario | 53 |
| Oyster and clam companies (Frank M Flower & Sons Inc and others) | Private company | Landowner | Bridgeport, Connecticut | Frank M Flower & Sons: 3 parcels, 265.1 acres of 'Clam/Oyster Beds' |
| Ozark Automotive Distributors, Inc. (O'Reilly Automotive) | Public company | Building owner | Springfield, Missouri | 0.6M sq ft of corporate office space in Springfield, 'substantially all of which was owned' (O'Reilly FY2025 10-K) |
| Ozarks Technical Community College | Government | Landowner | Springfield, Missouri | 8 parcels, about 30 acres in Springfield |
| P Dub Land Holdings Ltd and companies at PO Box 30206 | Private company | Landowner | Amarillo, Texas | 58 accounts, about 1,167 acres |
| P2 Development LLC | Developer | Homebuilder | North Bend-Coos Bay, Oregon | 13 accounts (9 vacant lots in North Bend; 4 in Coos Bay) |
| PAC Holding Inc | Institution | Building owner | Kansas City, Missouri | 417,370 sq ft lot (roll) |
| Pacesetter New Homes Ltd. | Private company | Homebuilder | Regina, Saskatchewan | 89 units / 73 permits / $25,686,100 |
| Pacific Coast Terminals Co. Ltd. | Private company | Building owner | Port Moody, British Columbia | 43 hectares (108 acres) |
| Pacific Coast Terminals Co. Ltd. | Private company | Commercial landlord | Port Moody, British Columbia | $2,436,183 |
| Pacific Communities | Private company | Homebuilder | Palmdale, California | 567 lots (492 under construction; 75 under review) |
| Pacific Gas & Electric Company | Public company | Landowner | Modesto, California | $626.9M taxable assessed value (2024/25) |
| Pacific Gas and Electric Company | Public company | Building owner | Oakland, California | — |
| Pacific Gas and Electric Company | Public company | Landowner | Oakland, California | Lakeside Building (Kaiser Center), $906M |
| Pacific Gas and Electric Company | Public company | Commercial landlord | Oakland, California | Lakeside Building (Kaiser Center), bought for $906M |
| Pacific Gas and Electric Company | Public company | Landowner | San Jose, California | $3.0B assessed, county-wide (FY2022-23) |
| Pacific Gas and Electric Company | Public company | Landowner | Santa Rosa, California | $33.4M property taxes, 1st in county (2024/25) |
| Pacific Gas and Electric Company | Public company | Landowner | Sunnyvale, California | $3.00B assessed county-wide (FY2022-23) |
| Pacific Oak Strategic Opportunity REIT | REIT | Commercial landlord | Oakland, California | 368,059 sq ft |
| Pacific Oak Strategic Opportunity REIT, through Pacific Oak SOR II Oakland City Center, LLC | REIT | Building owner | Oakland, California | 368,059 sq ft |
| Pacific Realty Associates LP | Private company | Commercial landlord | Salem, Oregon | $69.8M (5 accounts, 82.4 acres) |
| Pacific Retail Capital Partners | Private company | Building owner | Palm Desert, California | 980,041 sq ft |
| Pacific Retail Capital Partners (The Shops at Palm Desert) | Private company | Commercial landlord | Palm Desert, California | 5 parcels, $176.2M, 29.6 acres |
| PacifiCorp (Rocky Mountain Power; older parcels as Utah Power & Light) | Public company | Landowner | Salt Lake City, Utah | 189 parcels, about 557 acres, $308.9M |
| PacWest Equities (Buzz Oates group of companies), assessed as 400 CM Owner LLC | Private company | Building owner | Sacramento, California | 501,308 sq ft (REBusiness); 594,942 building sq ft on the County sales record |
| Paducah Independent School District | Government | Landowner | Paducah, Kentucky | 12 parcels, ~94 acres |
| Paducah Water Works | Government | Landowner | Paducah, Kentucky | 4 parcels, ~93 acres |
| Paducah-McCracken County Convention Center Corporation | Government | Building owner | Paducah, Kentucky | — |
| Paducah-McCracken County Industrial Development Authority | Government | Landowner | Paducah, Kentucky | 40 parcels, ~538 acres |
| Paducah-McCracken County Riverport Authority | Government | Landowner | Paducah, Kentucky | 14 parcels, ~62 acres |
| Paga Hill Development Company | Developer | Building owner | Port Moresby, Papua New Guinea | 25 hectares (site) |
| Paga Hill Development Company | Developer | Landowner | Port Moresby, Papua New Guinea | 25 ha Paga Hill headland, 99-year lease |
| Pahlisch Homes | Private company | Homebuilder | Pasco-Richland-Kennewick, WA | 91 parcels (Richland) |
| Páirc an Chrócaigh Teoranta (wholly owned by the GAA's Central Council) | Institution | Building owner | Dublin (Dublin City Council area), Ireland | — |
| Paisano Home Builders Inc | Private company | Homebuilder | Laredo, Texas | 49 accounts |
| Pakistan Cricket Board | Institution | Building owner | Karachi, Sindh, Pakistan | — |
| Pakistan Defence Officers Housing Authority (DHA Karachi, DHA City Karachi) | Government | Homebuilder | Karachi, Sindh, Pakistan | 8,797 acres; 81,489 members |
| Pakistan Defence Officers Housing Authority (DHA Karachi) | Government | Landowner | Karachi, Sindh, Pakistan | 'over an area of 8,797 Acres'; 81,489 members |
| Pakistan Services Limited | Public company | Building owner | Karachi, Sindh, Pakistan | 23,255 sq yards of land (annual report) |
| Pakistan Services Limited | Public company | Commercial landlord | Karachi, Sindh, Pakistan | 23,255 sq yd hotel site, Club Road (Pearl-Continental Karachi) |
| Palace Raanana Senior Housing (Azrieli Group) | Public company | Homebuilder | Tel Aviv-Yafo, Israel | 350 senior-housing units (c. NIS 595M) |
| Palermo Homes | Private company | Homebuilder | West Kelowna, British Columbia | 4 new-construction permits |
| Palm Hills Developments | Public company | Homebuilder | Cairo, Egypt | Badya 3,000+ acres (Giza) |
| Palm Hills Developments — developer (EGX-listed) | Public company | Landowner | Cairo, Egypt | Badya, its largest venture, 3,000+ acres (new 6th of October, Giza) |
| Palm Springs Mile Associates | Private company | Commercial landlord | Hialeah, Florida | 15 parcels, 1.45M sq ft, $174.5M |
| Palmdale School District | Government | Landowner | Palmdale, California | 88 parcels, about 400 acres |
| Palmdale Water District | Government | Landowner | Palmdale, California | 48 parcels, about 205 acres |
| Palmer Center Owner LLC, RPalmer LLC and Overland Palmer LLC (tenants in common, per the roll) | Private company | Building owner | Colorado Springs, Colorado | 459,500 SF (2015 loan prospectus); 247,202 sq ft building area on the roll's office parcel |
| Palmer College Foundation and Palmer Chiropractic University Foundation | Institution | Landowner | Davenport, Iowa | 87 parcels, $99.5M, 37.1 acres |
| Palmetto Dunes Resort LLC | Private company | Landowner | Hilton Head Island, South Carolina | 60 parcels, 472.3 acres |
| Palmetto Dunes Resort LLC | Private company | Commercial landlord | Hilton Head Island, South Carolina | $46.8M (60 parcels, 472 acres) |
| Palmetto Electric Cooperative | Institution | Landowner | Hilton Head Island, South Carolina | 10 parcels, 13.3 acres |
| Palmilla Residences LLC | Private company | Homebuilder | Pensacola, Florida | 239 rental units (2023) |
| Palo Alto Homes Inc | Private company | Homebuilder | Brownsville, Texas | 16 accounts |
| Palo Alto Unified School District | Government | Landowner | Palo Alto, California | not established |
| Palomar Health / Palomar UCSD Health Authority (public agencies) | Government | Building owner | Escondido, California | 306 licensed beds (CDPH) |
| Pan American Silver Corp. | Public company | Building owner | Timmins, Ontario | 1,414,700 tonnes milled in 2025; 103,600 oz of gold |
| Pan American Silver Corp. | Public company | Landowner | Timmins, Ontario | two mines; area not stated |
| Pan American Silver Corp. | Public company | Commercial landlord | Timmins, Ontario | two producing mines |
| Pan Jamaica Group Limited (PJG) | Public company | Landowner | Kingston, Jamaica | Three contiguous properties at Manor Park; 'key landmarks in New Kingston' |
| Pan Jamaica Group Limited (PJG) | Public company | Commercial landlord | Kingston, Jamaica | 'Key landmarks in New Kingston', the ROK Hotel Kingston, an associate interest in the Courtyard by Marriott Kingston, and Manor Park Plaza (built 1964) |
| Panattoni-addressed warehouse owners (Burnt Creek Logistics Center Owner LLC; CRP/PG Harmony Industrial Owner LLC) | Developer | Commercial landlord | Vancouver, Washington | $157.6M; 2 owners, 4 taxlots, 1.13M sq ft |
| Paradigm Companies | Private company | Commercial landlord | Alexandria, Virginia | $673.5M (1.35%) |
| Paradigm Development Company | Private company | Homebuilder | Alexandria, Virginia | $165.9M (Parc Meridian at Eisenhower Station) |
| Paradise Developments King Street Bolton Inc. | Private company | Homebuilder | Bolton, Ontario | no possessions recorded |
| Paradise Homes (Paradise Homes Whitby Inc. and Paradise Developments Whitby (Homes) Inc.) | Private company | Homebuilder | Whitby, Ontario | 331 across two licences |
| Paragon Design Build | Private company | Homebuilder | Winnipeg, Manitoba | 1,242 units / 7 permits |
| Paramount Group, Inc. | REIT | Building owner | San Francisco, California | 1,608,499 sq ft (two buildings) |
| Paramount Group, Inc. | REIT | Commercial landlord | San Francisco, California | 2,358,871 sq ft, 4 assets |
| Parc at Flowing Wells GA Owner LLC | Private company | Commercial landlord | Augusta, Georgia | $22,538,000 assessed (2024, 9th-largest taxpayer) |
| Parc Downsview Park Inc. | Government | Building owner | North York, Ontario | 157,579 sq m of floor space |
| Parc Gardens of Delaware LLC | Private company | Commercial landlord | Lafayette, Louisiana | 151 parcels, $2.27M assessed |
| Pareto Limited (100% Government Employees Pension Fund) | Pension fund | Commercial landlord | Johannesburg, South Africa | 8 shopping centres; in Johannesburg: Sandton City 146,047 m², Cresta 114,545 m², Southgate 69,750 m² GLA; 25% of the Sandton Consortium hotels and convention centre |
| Paris Habitat | Government | Homebuilder | Paris, France | 2,808 (126,724 managed) |
| Parish of Lafayette | Government | Building owner | Lafayette, Louisiana | — |
| Parish of Lafayette | Government | Landowner | Lafayette, Louisiana | 71 parcels, 1,223.6 acres parish-wide (21 parcels, 1,042.0 acres in the city) |
| Park District of the City of Fargo | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 291 parcels, ~1,988 acres, $344.4M |
| Park Hotels & Resorts | REIT | Commercial landlord | Miami Beach, Florida | 1 hotel, 393 rooms (100%) |
| Park Hotels & Resorts | REIT | Commercial landlord | New Orleans, Louisiana | 1 hotel, 1,622 rooms |
| Park Hotels & Resorts | REIT | Building owner | San Juan, Puerto Rico | 652 rooms (Park 10-K) |
| Park Hotels & Resorts | REIT | Commercial landlord | San Juan, Puerto Rico | 652 rooms; $184M gross book value (Caribe Hilton) |
| Park Hotels & Resorts | REIT | Building owner | Santa Barbara, California | 360 rooms; 21.85-acre parcel |
| Park Hotels & Resorts | REIT | Landowner | Santa Barbara, California | 50% of a 21.85-acre beachfront hotel parcel |
| Park Hotels & Resorts | REIT | Commercial landlord | Santa Barbara, California | 360 rooms (50%) |
| Park Hotels & Resorts (Hilton Hawaiian Village LLC) | REIT | Commercial landlord | Honolulu, Hawaii | 55 parcels, $1.66B (roll); 2,872 rooms |
| Park Hotels & Resorts (roll: RP Hotel Holdings LLC) | REIT | Building owner | Miami Beach, Florida | 346,455 sq ft building area; 409 units (roll) |
| Park Sierra Properties | Private company | Landowner | Santa Clarita, California | $160,356,236 · 15 parcels |
| Park Somerset LLC | Private company | Homebuilder | Portland, Oregon | 10 new-build lots in Portland |
| Park Square Enterprises | Private company | Homebuilder | Orlando, Florida | 1 / 126 parcels |
| Park West Colorado LLC | Private company | Building owner | Broomfield, Colorado | — |
| Parkdale Mall CMBS, LLC (CBL & Associates Properties) | REIT | Building owner | Beaumont, Texas | 1,087,996 sq ft (total GLA) |
| Parken Sport & Entertainment A/S | Public company | Building owner | Copenhagen, Denmark | 38,190 seats (football); up to 55,000 for concerts |
| Parks at Arlington L P | Private company | Building owner | Arlington, Texas | 1,342,617 sq ft (TAD); 1,510,000 sq ft (Wikipedia) |
| Parks at Arlington L P (Brookfield / CBRE) | Private company | Commercial landlord | Arlington, Texas | 4 accounts, 46.9 acres, $212.1M |
| Parks Canada Agency | Government | Building owner | Canmore, Alberta | — |
| Parks Canada Agency | Government | Landowner | Canmore, Alberta | more than 6,000 square kilometres immediately west of the town |
| Parks Canada Agency | Government | Landowner | Kawartha Lakes (Lindsay), Ontario | 16,737 ha across Kawartha Lakes |
| Parks Canada Agency | Government | Landowner | Leamington, Ontario | 1,519.41 ha Crown owned |
| Parks Canada Agency | Government | Commercial landlord | Markham, Ontario | 4,162.24 ha and 361 buildings in Markham |
| Parks Canada Agency | Government | Building owner | Port Moody, British Columbia | 76.71 ha |
| Parks Canada Agency | Government | Building owner | Sidney, British Columbia | 0.45 ha across two parcels |
| Parks Canada Agency | Government | Building owner | Welland, Ontario | 0.0037 ha |
| Parks Canada Agency (His Majesty the King in right of Canada) | Government | Building owner | Leamington, Ontario | 1,519.41 ha, 64 buildings, 19,609 sq m |
| Parkside Academy Society | Institution | Homebuilder | Duncan, British Columbia | $41,495 across three properties |
| Parkside Builders LLC | Private company | Homebuilder | Chattanooga, Tennessee | 81 parcels |
| Parksville Properties Corp. | Private company | Building owner | Parksville, British Columbia | about 92,500 sq m of remaining mall parcel |
| Parksville Properties Corp. | Private company | Commercial landlord | Parksville, British Columbia | Wembley Mall, about 92,500 sq m of mall parcel plus 806 Island Highway West |
| Parkview Constructions | Not established | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 2,735 |
| Parkview Constructions | Not established | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 2,735 |
| Parkview Health System Inc / Parkview Hospital Inc | Institution | Landowner | Fort Wayne, Indiana | 62 parcels in the city, $202.2M |
| Parliament of Georgia (State of Georgia) | Government | Building owner | Tbilisi, Georgia | — |
| Parma Richmond Owner LLC | Private company | Building owner | Richmond, Virginia | — |
| Parque Arauco S.A. | Public company | Building owner | Santiago, Chile | 195,500 m² GLA; land 86,767 m² (Poniente) + 33,298 m² (Oriente) |
| Parque Arauco S.A. | Public company | Commercial landlord | Santiago, Chile | 1,337,500 m² GLA (2025, Chile/Peru/Colombia); own share 79.7% |
| Parque Arauco S.A. (Parque Arauco Perú) | Public company | Landowner | Lima, Peru | Owned mall land in Lima: MegaPlaza Independencia 138,312 m², Outlet Arauco Lurín 56,638 m², MegaPlaza Chorrillos 15,000 m², MegaPlaza Villa El Salvador I 8,013 m², Vía Mix sites 7,453 m²; Minka (Callao) 114,825 m² |
| Parque Arauco S.A. (Parque Arauco Perú) | Public company | Commercial landlord | Lima, Peru | 22 real-estate assets in Peru, 468,000 m² ABL (2025) |
| Parque Arauco S.A. (through its Peruvian subsidiaries), holding a derecho de superficie (surface right) to 2055 | Public company | Building owner | Lima, Peru | 25,000 m² ABL (gross leasable area); land 44,675 m² |
| Parque Arauco S.A. (through Parque Arauco Perú, which merged with MegaPlaza) | Public company | Building owner | Lima, Peru | 104,500 m² ABL; land 138,312 m² |
| Parque Colina LLC | Private company | Building owner | San Antonio, Texas | — |
| Parque Metropolitano de Santiago (MINVU service) | Government | Landowner | Santiago, Chile | 688.62 ha (2025 zoning) |
| Parrish & Heimbecker, Limited (Goderich Elevators) | Private company | Landowner | Goderich, Ontario | grain terminal at 230 Harbour Street |
| Parrish & Heimbecker, Limited (Goderich Elevators) | Private company | Commercial landlord | Goderich, Ontario | grain terminal, 230 Harbour Street |
| Parsons Green Developments | Developer | Building owner | Kentville, Nova Scotia | 207 dwelling units across four buildings (47 + 49 + 47 + 64), built 2019 to 2022 |
| Parsons Green Developments | Developer | Landowner | Kentville, Nova Scotia | 207 units on four accounts, $38,421,200 assessed |
| Parsons Green Developments | Developer | Homebuilder | Kentville, Nova Scotia | 207 units in four buildings, $38,421,200 assessed |
| Partners Mall Abilene LLC (Radiant Partners affiliate) | Private company | Building owner | Abilene, Texas | 681,319 sq ft |
| Partnerships mailed to 6500 Montana Ave | Private company | Commercial landlord | El Paso, Texas | 249 accounts, about 398 acres |
| Pascua Yaqui Tribe | Government | Landowner | Tucson, Arizona | 101 parcels, 81.5 acres |
| Passaic Valley Sewerage Commission | Government | Landowner | Newark, New Jersey | 41 parcels, $84.5M |
| Passco (two Delaware statutory trusts) | Private company | Commercial landlord | Little Rock, Arkansas | 2 apartment parcels, $95.4M |
| Passco DSTs (Passco District Lofts DST, Passco Northridge DST) | Private company | Commercial landlord | Jackson, Mississippi | 2 parcels, 17 acres, $40.1M |
| Passco Sea Glass DST | Private company | Commercial landlord | Destin, Florida | 1 parcel, 305,680 sq ft, $44.8M |
| Passerinvest Group, a.s. | Private company | Commercial landlord | Prague, Czech Republic | BB Centrum / Brumlovka office district, Praha 4; Sequoia building (>33,000 m²) begun 2026 |
| Pate Development, Inc. | Private company | Homebuilder | Columbus, Georgia | 19 permits (Jan 2016 - Jan 2022) |
| Patmon Company Inc | Private company | Landowner | Stockton, California | $167.5M assessed, rank 3 (FY2024) |
| Patricia Entertainment Co. | Private company | Building owner | Powell River, British Columbia | — |
| Patricia Entertainment Co. | Private company | Commercial landlord | Powell River, British Columbia | 5848 Ash Avenue (Patricia Theatre) |
| Patrimonio Autónomo Estrategias Inmobiliarias (Pei) | REIT | Landowner | Bogotá, Colombia | 1.15M+ m² lettable nationally; Bogotá towers listed on its portfolio page |
| Patrimonio Autónomo Estrategias Inmobiliarias (Pei) — administered by Pei Asset Management; trustee Aval Fiduciaria S.A. | REIT | Commercial landlord | Bogotá, Colombia | 1.15M+ m² lettable; portfolio valued at COP 10.1 trillion; c. 1,500 tenants in 32 cities |
| Patrimonio Autónomo Estrategias Inmobiliarias (Pei), as a joint operation | REIT | Building owner | Bogotá, Colombia | 45,633 m² lettable (Pei) |
| Pavilion Real Estate Investment Trust (Pavilion REIT) | REIT | Commercial landlord | Kuala Lumpur, Malaysia | 4,229,386 sq ft NLA (4.07M retail, 0.16M office) + 380 hotel rooms; appraised RM9,095M (31 Dec 2025) |
| Pavilion Real Estate Investment Trust (Pavilion REIT), property vested in its trustee MTrustee Berhad | REIT | Building owner | Kuala Lumpur, Malaysia | 1,370,953 sq ft NLA; 2,197,214 sq ft GFA |
| PayPal Holdings, Inc. | Public company | Building owner | San Jose, California | about 0.7M owned sq ft |
| Paz Corp S.A. | Public company | Homebuilder | Santiago, Chile | Chile: 21 projects, 4,959 apartments, 1,788 delivered (portfolio at 31 Dec 2025) |
| PBA Properties LLC et al | Private company | Landowner | Lake Charles, Louisiana | 38 parcels, 3 assessments, 1,130 acres |
| PCH Beach Resort, LLC (Hyatt Hotels Corporation 40%) | Private company | Building owner | Huntington Beach, California | 517 rooms on approx. 15.1 acres; 110,000+ sq ft of meeting space (2016) |
| PCI Developments | Private company | Homebuilder | Surrey, British Columbia | no unit count published |
| PCL Constructors Canada Inc. | Private company | Homebuilder | Oakville, Ontario | 942 |
| PCS Nitrogen Fertilizer | Public company | Landowner | Augusta, Georgia | $68,052,009 assessed (2024, 4th-largest taxpayer) |
| Peace Arch Hospital & Community Health Foundation | Institution | Building owner | White Rock, British Columbia | — |
| Peace Arch Hospital & Community Health Foundation | Institution | Landowner | White Rock, British Columbia | 5 exempted rolls, $42,020 of municipal taxes forgone |
| PeaceHealth | Institution | Building owner | Eugene, Oregon | — |
| PeaceHealth | Institution | Building owner | Vancouver, Washington | 780,236 sq ft |
| PeaceHealth | Institution | Landowner | Vancouver, Washington | 78 taxlots, 64 acres, $319.7M |
| Peachtree Mall L.L.C. | Private company | Building owner | Columbus, Georgia | 536,202 sq ft collateral (2016); 809,653 sq ft with anchors (Wikipedia) |
| Peak Construction Ltd. | Private company | Homebuilder | Prince George, British Columbia | Licence 20388, in good standing |
| Pebblebrook Hotel Trust | REIT | Commercial landlord | Hollywood, Florida | 1 resort, 369 rooms |
| Pebblebrook Hotel Trust | REIT | Building owner | Naples, Florida | 231,935 sq ft building area on the main parcel (roll); 119 rooms |
| Pebblebrook Hotel Trust | REIT | Commercial landlord | Naples, Florida | 1 hotel in the City, 119 rooms ($108.2M roll, 7 parcels) |
| Pebblebrook Hotel Trust (leasehold); land City of Hollywood | REIT | Building owner | Hollywood, Florida | 666,326 sq ft building area (roll); 369 rooms |
| Pecos Vista Apartments LLC | Private company | Building owner | Carlsbad, New Mexico | — |
| Pecos Vista Apartments LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 12.6 ac, $19.2M; 204 units |
| Pedrick Homes LLC | Private company | Homebuilder | Tallahassee, Florida | 41 parcels |
| Pegasus Hotels of Jamaica Limited | Private company | Building owner | Kingston, Jamaica | — |
| Pemberton Group | Private company | Homebuilder | Concord, Ontario | 9,175 |
| Pembroke Real Estate | Private company | Commercial landlord | Stockholm, Sweden | 120,000 m2 in Stockholm CBD |
| Peninsula Airport Commission | Government | Building owner | Newport News, Virginia | 824.63 acres on the main parcel; 21 parcels, about 947 acres |
| Peninsula Airport Commission | Government | Landowner | Newport News, Virginia | 23 parcels, $124.8M; about 959 acres |
| Penn Central Transportation Co. / National Railroad Passenger Corp. (Amtrak) | Public company | Landowner | Providence, Rhode Island | 43 + 6 parcels, $59.8M |
| Penn Terra Group Ltd. | Private company | Commercial landlord | St. Catharines, Ontario | two downtown residential buildings, 468 beds |
| Penn Terra Group Ltd. | Private company | Homebuilder | St. Catharines, Ontario | 468 student beds delivered 2016, no HCRA possessions recorded |
| Pennichuck Water Works Inc | Private company | Landowner | Nashua, New Hampshire | 27 parcels, $127.3M |
| Pennrose LLC and Ponce De León Developer, LLC | Private company | Homebuilder | San Juan, Puerto Rico | 222 apartments (Ponce de León #55, Santurce) |
| Penryn Mason Homes Inc. | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 288 |
| Pensacola SouthTowne Owner LLC | Private company | Building owner | Pensacola, Florida | 552,092 sq ft building area, 259 units, 3.29 acres (roll) |
| Pensacola State College District Board of Trustees | Government | Landowner | Pensacola, Florida | 5 parcels, 118.3 acres, $132.2M |
| PensionDanmark | Pension fund | Homebuilder | Copenhagen, Denmark | c. 2,000 homes (Fælledby), incl. c. 550 almene |
| PensionDanmark and PFA (pension funds, as development partners of By & Havn) | Pension fund | Landowner | Copenhagen, Denmark | c. 2,000 homes (Fælledby, PensionDanmark) and c. 850 homes (Stejlepladsen, PFA) |
| Pensionfund Realty Ltd | Pension fund | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $6,291,453 |
| Penta Real Estate | Private company | Commercial landlord | Bratislava, Slovakia | Bratislava commercial portfolio: Digital Park, SKY PARK Offices, Rosum, Bory Mall, Jurkovič Heating Plant; Chalupkova Offices 18,400 m² office + 1,500 m² retail (under construction) |
| Penta Real Estate | Private company | Homebuilder | Bratislava, Slovakia | Bory Bývanie 1,751 apartments; SKY PARK Residence 792; Pri Mýte 428; pipeline Southbank 900, Etapy Vajnorská 1,386, Medze 1,002 |
| Penta Real Estate | Private equity | Commercial landlord | Prague, Czech Republic | Prague projects listed as rented incl. Masaryčka 26,900 m², The Cloud One 15,624 m², Waltrovka Aviatica 27,000 m², SmíchOFF 11,500 m² |
| Penta Real Estate | Private equity | Homebuilder | Prague, Czech Republic | up to 10,000 apartments planned, Bubny (50% of land-owner HoldCo Bubny) |
| Penticton and District Society for Community Living | Institution | Landowner | Penticton, British Columbia | 8 exempt properties, $60,631 |
| Penticton Kiwanis Housing Society | Institution | Landowner | Penticton, British Columbia | 38 exempt properties, $46,885 |
| People of the State of Texas | Government | Landowner | El Paso, Texas | 626 accounts, about 14,662 acres |
| People's United Bank (M&T Bank) | Public company | Building owner | Bridgeport, Connecticut | 497,430 sq ft primary building (roll) |
| Peoria Unified School District No. 11 | Government | Landowner | Glendale, Arizona | 13 parcels, 153 acres, $264.2M |
| Peppermill Casinos, Inc. | Private company | Building owner | Reno-Sparks, Nevada | — |
| Peppermill Casinos, Inc. | Private company | Commercial landlord | Reno-Sparks, Nevada | 40 parcels, about 76 acres, $409.6M taxable |
| Perfection Signature Properties LLC / Perfection Builders LLC | Private company | Homebuilder | Wichita, Kansas | 655 parcels (about 200 acres); 28 homes built 2024+ |
| Performance Communities Inc. (Hayhoe Homes) | Private company | Homebuilder | St. Thomas, Ontario | 1,721 |
| Perimeter Development Corporation | Private company | Landowner | Kitchener, Ontario | 50% of 260,157 sq ft on Breithaupt Street |
| Perimeter Development Corporation | Private company | Commercial landlord | Kitchener, Ontario | 50% of the three Breithaupt Street buildings (260,157 sq ft) |
| Permodalan Nasional Berhad (PNB) — Merdeka 118 precinct | Sovereign fund | Homebuilder | Kuala Lumpur, Malaysia | three premium residence towers (unit count not stated) |
| Permodalan Nasional Berhad (PNB) — via Pelaburan Hartanah Nasional Berhad and PNB Commercial Sdn Bhd | Sovereign fund | Commercial landlord | Kuala Lumpur, Malaysia | over 30 commercial assets, over 5 million sq ft lettable area (Klang Valley and Johor) + c. 340 industrial units nationally |
| Permodalan Nasional Berhad (PNB) group — incl. PNB Merdeka Ventures, Pelaburan Hartanah Nasional, PNB Commercial | Sovereign fund | Landowner | Kuala Lumpur, Malaysia | around 6,000 acres of land across Malaysia (national); Merdeka 118 precinct and PNB 1194 in central KL |
| Permodalan Nasional Berhad (PNB), through PNB Merdeka Ventures Sdn Bhd | Sovereign fund | Building owner | Kuala Lumpur, Malaysia | — |
| Permterra Development Corporation | Private company | Homebuilder | Tillsonburg, Ontario | 12 |
| Perry Homes | Private company | Homebuilder | Houston, Texas | 634 accounts |
| Perry Homes | Private company | Homebuilder | San Antonio, Texas | $5,049,810 |
| Persianas Properties Limited (Persianas Group) | Developer | Building owner | Lagos, Nigeria | 21,000 m² lettable on a 45,000 m² plot |
| Persianas Properties Limited (Persianas Group) | Developer | Commercial landlord | Lagos, Nigeria | The Palms, Lekki: 21,000 m² lettable on a 45,000 m² plot |
| Persimmon plc | Public company | Homebuilder | London, United Kingdom | 11,905 (2025) |
| Pescara Homes Ltd., Eco Lake Homes Inc. and Wannop H2O Developments | Private company | Homebuilder | Whitchurch-Stouffville, Ontario | 3, 4 and 1 |
| Petro Rentals, Inc. | Private company | Homebuilder | Auburn, New York | 35 parcels (32 one-, two- and three-family) |
| Pettapiece Homes & Developments | Private company | Homebuilder | Castlegar, British Columbia | Licence 27621, in good standing |
| PFA Pension | Pension fund | Homebuilder | Copenhagen, Denmark | c. 850 homes (Stejlepladsen) |
| PFP 6 WF Plaza LLC | Private company | Building owner | Bloomington, Minnesota | — |
| PG Student Housing Ltd | Private company | Building owner | Prince George, British Columbia | — |
| PG Student Housing Ltd | Private company | Homebuilder | Prince George, British Columbia | $308,108.83 of municipal tax exempted in 2025 on 1404 Patricia Boulevard |
| PG Student Housing Ltd and Mundi SDR | Private company | Commercial landlord | Prince George, British Columbia | $510,731.83 of municipal tax exempted between them in 2025 |
| PGR Properties LLC | Private company | Building owner | Wichita, Kansas | 320,000 sq ft (roll) |
| Phatty McFarlyn Properties LLC; Bayberry Point Investments LLC; Castle Row LLC | Private company | Commercial landlord | Lafayette, Louisiana | 92, 85 and 90 parcels in the city |
| Pheasant Lane Realty Trust (Simon Property Group holds the mortgage note and 100% of the economics) | REIT | Building owner | Nashua, New Hampshire | 977,460 sq ft (Simon 10-K GLA) |
| Philadelphia Authority for Industrial Development / PIDC | Government | Landowner | Philadelphia, Pennsylvania | 43 parcels, $538.0M |
| Philadelphia Housing Authority | Government | Landowner | Philadelphia, Pennsylvania | 4,346 parcels, $1.40B |
| Philadelphia Housing Authority | Government | Homebuilder | Philadelphia, Pennsylvania | 30 parcels |
| Philadelphia Land Bank | Government | Landowner | Philadelphia, Pennsylvania | 2,467 parcels, $121.9M |
| Philadelphia Liberty Place LP | Private company | Building owner | Philadelphia, Pennsylvania | 1,464,000 sq ft (OPA roll) |
| Philadelphia Redevelopment Authority | Government | Landowner | Philadelphia, Pennsylvania | 1,554 parcels, $266.4M |
| Philip Morris USA | Public company | Landowner | Richmond, Virginia | 8 parcels, $646.6M (1.2%), 361 acres |
| Philippine National Railways | Government | Landowner | Manila (City of Manila), Philippines | Tutuban station land — 20 ha offered for lease in 1988 |
| Philippine National Railways (land); leasehold held by Tutuban Properties, Inc., now under Ayala Land Logistics Holdings | Government | Building owner | Manila (City of Manila), Philippines | — |
| Philippine Ports Authority (PPA), a government corporation | Government | Building owner | Manila (City of Manila), Philippines | 137.5 ha land area (port, per Wikipedia); North Harbor 53 ha, South Harbor 80 ha |
| Philippine Ports Authority (Republic of the Philippines) | Government | Landowner | Manila (City of Manila), Philippines | Port of Manila — 137.5 ha land area; North Harbor 53 ha, South Harbor 80 ha |
| Phillips Edison & Company | REIT | Commercial landlord | Bakersfield, California | $27.1M gross carrying amount |
| Phillips Edison & Company | REIT | Building owner | Lancaster, California | — |
| Phillips Edison & Company | REIT | Commercial landlord | Lancaster, California | $23.65M gross carrying amount (1 centre) |
| Phillips Edison & Company | REIT | Commercial landlord | Lexington, Kentucky | 2 shopping centres, $30.0M gross |
| Phillips Edison & Company | REIT | Commercial landlord | Modesto, California | $63.2M gross across 2 shopping centres |
| Phillips Edison & Company | REIT | Commercial landlord | Salinas, California | $21.8M gross (Boronda Plaza) |
| Phillips Edison & Company | REIT | Commercial landlord | Tacoma, Washington | $35.1M gross carrying amount (Westgate North) |
| Phillips Edison & Company (Five Town Station LLC) | REIT | Commercial landlord | Springfield, Massachusetts | 9 records, $36.8M; 213,284 sq ft gross (Five Town Plaza) |
| Phnom Penh Autonomous Port (PPAP) | Government | Landowner | Phnom Penh, Cambodia | 9.26 ha in the city (TS3 8.6 ha + TS1 0.66 ha) |
| Phnom Penh Autonomous Port (PPAP), a public enterprise of the Royal Government of Cambodia listed on the Cambodia Securities Exchange | Government | Building owner | Phnom Penh, Cambodia | 8.6 ha land |
| Phoenix Brownsville Industrial Investors LLC (and II) | Private company | Commercial landlord | Brownsville, Texas | 3 accounts, about 111 acres; $36.8M |
| Phoenix Limited Partnership of Raleigh | Private company | Building owner | Raleigh, North Carolina | — |
| Phoenix-Mesa Gateway Airport Authority | Government | Building owner | Mesa, Arizona | 2,970 acres over 44 parcels (roll land area); 787,550 sq ft of components on the largest parcel, some dating from 1943 (Commercial Master) |
| Phoenix-Mesa Gateway Airport Authority | Government | Landowner | Mesa, Arizona | 44 parcels, 2,970 acres, $1.37B |
| Phorat Development LLC | Developer | Homebuilder | Beaumont, Texas | 32 accounts |
| PHS Highland Park Inc. and PHS Highland Park LLC | Private company | Homebuilder | St. Paul, Minnesota | 427 senior-housing units (2021 and 2025) |
| Piedmont Operating Partnership LP | REIT | Building owner | Irving, Texas | 630,391 sq ft in three office buildings plus four garages |
| Piedmont Realty Trust | REIT | Commercial landlord | Arlington, Virginia | 4 Arlington office buildings |
| Piedmont Realty Trust | REIT | Commercial landlord | Atlanta, Georgia | 4,731,000 sq ft office (Atlanta) |
| Piedmont Realty Trust | REIT | Commercial landlord | Irving, Texas | 7 accounts, about 2.22M sq ft gross, $175.4M |
| Piedmont Realty Trust | REIT | Commercial landlord | Minneapolis, Minnesota | 930,000 sq ft (US Bancorp Center), 74.2% leased |
| Piedmont Realty Trust | REIT | Commercial landlord | Orlando, Florida | 1,754,000 sq ft office, 94.4% leased |
| Piedmont Realty Trust (Piedmont 200 and 250 South Orange …) | REIT | Building owner | Orlando, Florida | 1,101,169 sq ft building area incl. garage; 4.52 acres (roll) |
| Piedmont Triad Airport Authority | Government | Landowner | Greensboro, North Carolina | 47 parcels inside Greensboro, about 190 acres |
| Pierce County | Government | Landowner | Tacoma, Washington | 91 parcels, 63 acres, $399.5M |
| Pierce Homes of Carolina Inc | Private company | Homebuilder | Greensboro, North Carolina | 133 parcels, all without a building |
| PIK Group (ПИК) | Public company | Homebuilder | Moscow, Russia | 1,976,927 m² |
| Pike LLC | Developer | Homebuilder | Wichita, Kansas | 301 parcels (about 97 acres) |
| Pima County | Government | Building owner | Tucson, Arizona | — |
| Pima County | Government | Landowner | Tucson, Arizona | 1,148 parcels, 6,687 acres |
| PIMCO Prime Real Estate (ex-Allianz Real Estate) for Allianz / BVK joint ventures | Institution | Commercial landlord | Berlin and Frankfurt am Main, Germany | FOUR T1 Frankfurt (EUR 1.4bn) and EDGE East Side Berlin |
| Pinckney Investment Group LLC | Private company | Building owner | Madison, Wisconsin | — |
| Pine Centre Mall and Parkwood Place, owners not established | Private company | Commercial landlord | Prince George, British Columbia | $2,888,846,401 of business and other assessment on the 2026 roll |
| Pinellas County | Government | Landowner | St. Petersburg, Florida | 55 parcels, 838 acres, $351.7M |
| Pinellas County (owner of record) | Government | Building owner | St. Petersburg, Florida | 1,100,000 sq ft building area; 57.7 acres on the stadium parcel (roll) |
| Pinellas County School Board (Board of Public Instruction) | Government | Landowner | St. Petersburg, Florida | 75 parcels, 621 acres, $600.1M |
| Pinellas Suncoast Transit Authority (PSTA) | Government | Landowner | St. Petersburg, Florida | 1 parcel, 1.3 acres, $3.4M |
| Pinewood Homes (Niagara) Ltd. and Niagara Innovative Living Inc. (Pinewood Group) | Family / private | Homebuilder | Niagara Falls, Ontario | 260 freehold plus 61 condominium |
| Pinnacle International | Private company | Homebuilder | Mississauga, Ontario | 3,490 |
| Piraeus Port Authority S.A. (PPA) — concession holder; COSCO SHIPPING (Hong Kong) Co., Limited holds 67% of PPA | Public company | Building owner | Athens, Greece | — |
| Pizzuti (Pizzuti Jaeger Square LLC and others) | Private company | Homebuilder | Columbus, Ohio | 296 parcels (286 in Columbus) |
| Place Centre-Ville, 11400 1re Avenue (owner not established) | Private company | Commercial landlord | Saint-Georges, Quebec | 653 m2 leased to the federal government |
| Planned Industrial Expansion Authority of Kansas City (PIEA) | Government | Landowner | Kansas City, Missouri | 101 parcels, about 329 acres, $367.2M |
| Plano Independent School District | Government | Landowner | Plano, Texas | 82 accounts, about 1,059 acres |
| Plano Public Facility Corporation | Government | Landowner | Plano, Texas | 11 accounts, about 153 acres, 3,303 apartment units |
| Plant Riverside LLC | Private company | Building owner | Savannah, Georgia | — |
| Plantation and timber holdings (Horseshoe Partnership Ltd, Gem Land Co, Groover Bros. Farms of Florida, Tall Timbers Research Inc) | Private company | Landowner | Tallahassee, Florida | 10,462 / 8,727 / 10,086 / 3,853 acres |
| Platypus Development LLC (Apple Inc.) | Public company | Building owner | Mesa, Arizona | 1,387,567 sq ft of improvement components on 83.2 acres, built 2012–2017 (Commercial Master) |
| Playhouse Square Foundation and affiliates | Institution | Commercial landlord | Cleveland, Ohio | 16 parcels, $41.3M taxable |
| Plaza Investments II Holdings, L.L.C. | Private company | Building owner | Shreveport, Louisiana | 2.1-acre block (Lots 3-16, Block 41) |
| Plaza Las Américas, Inc. (Empresas Fonalledas, Inc.) | Family / private | Building owner | San Juan, Puerto Rico | 1,900,000 sq ft (Wikipedia) |
| Plaza Las Américas, Inc. (Empresas Fonalledas, Inc.) | Family / private | Commercial landlord | San Juan, Puerto Rico | 1,900,000 sq ft (Plaza Las Américas) |
| Plaza Retail REIT | REIT | Landowner | Bathurst, New Brunswick | $7,159,400 assessed, two accounts |
| Plaza Retail REIT | REIT | Commercial landlord | Bathurst, New Brunswick | $7,159,400 assessed across two Bathurst plazas; 44 New Brunswick properties and 1,967,840 sq ft |
| Plaza Retail REIT | REIT | Commercial landlord | Bridgewater, Nova Scotia | 27 Nova Scotia properties, 1,219,981 sq ft — none in Bridgewater |
| Plaza Retail REIT | REIT | Commercial landlord | Edmundston, New Brunswick | $6,143,999 assessed across three accounts; 44 New Brunswick properties, 1,967,840 sq ft |
| Plaza Retail REIT | REIT | Commercial landlord | Fredericton, New Brunswick | 189 properties and approximately 8.8M sq ft nationally; 44 New Brunswick properties and 1,967,840 sq ft |
| Plaza Retail REIT | REIT | Commercial landlord | Halifax, Nova Scotia | 27 Nova Scotia properties, 1,219,981 sq ft |
| Plaza Retail REIT | REIT | Commercial landlord | Kentville, Nova Scotia | 27 Nova Scotia properties, 1,219,981 sq ft — the nearest two in New Minas |
| Plaza Retail REIT | REIT | Commercial landlord | Moncton, New Brunswick | 44 New Brunswick properties, 1,967,840 sq ft |
| Plaza Retail REIT | REIT | Commercial landlord | Saint John, New Brunswick | 44 New Brunswick properties, 1,967,840 sq ft (province-wide) |
| Plaza Retail REIT | REIT | Building owner | Woodstock, New Brunswick | — |
| Plaza Retail REIT | REIT | Commercial landlord | Woodstock, New Brunswick | one named Woodstock plaza; 189 properties and 8.8M sq ft in total |
| Plaza S.A. (Mallplaza) — controlled by Falabella S.A. | Public company | Commercial landlord | Santiago, Chile | 2,352,518 m² GLA consolidated (62% in Chile); 37 centres |
| Plaza S.A. (Mallplaza) — Mall Plaza Perú S.A. and Open Plaza S.A. | Public company | Commercial landlord | Lima, Peru | 15 urban centres in Peru, 617,294 m² GLA (2025) |
| Plaza S.A. (Mallplaza), through subsidiaries; controlled by Falabella S.A. | Public company | Building owner | Santiago, Chile | 188,259 m² GLA |
| Pleasanton Unified School District | Government | Landowner | Pleasanton, California | 'PUSD Vineyard' site, 27 homes approved |
| Plecity Kowalski Construction Inc | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 16 records |
| Plurinational State of Bolivia — Executive (Estado Boliviano) | Government | Landowner | La Paz, Bolivia | Casa Grande del Pueblo: 29 floors, 131 m, built for Bs 250 million |
| Plurinational State of Bolivia (Estado Boliviano) | Government | Building owner | La Paz, Bolivia | — |
| Plymouth Industrial REIT | REIT | Commercial landlord | Columbus, Ohio | 14 buildings, 3,230,487 sq ft |
| Plymouth Industrial REIT | REIT | Commercial landlord | Indianapolis, Indiana | 17 properties, 4,085,169 sq ft (Indianapolis market) |
| Plymouth Industrial REIT | REIT | Commercial landlord | St. Louis, Missouri | St. Louis Commerce Center, 487,150 sq ft |
| PMAT-Stirling Crossroads LLC | Private company | Commercial landlord | Gulfport, Mississippi | 1 leasehold parcel, 86.8 acres, $43.7M |
| PMAT-Stirling Crossroads LLC (leasehold); land Harrison County School District | Private company | Building owner | Gulfport, Mississippi | — |
| PMV Vitale Realty, LLC | Private company | Homebuilder | Auburn, New York | 31 parcels (30 vacant residential lots, Vitale Dr) |
| PNC Bank, National Association | Public company | Building owner | Pittsburgh, Pennsylvania | — |
| PNC Bank, National Association | Public company | Commercial landlord | Pittsburgh, Pennsylvania | The Tower at PNC Plaza, 33 floors |
| PNG Ports Corporation Limited | Government | Building owner | Port Moresby, Papua New Guinea | — |
| PNG Ports Corporation Limited | Government | Landowner | Port Moresby, Papua New Guinea | Port of Motukea (storage area 2.26 ha stated); 15 of 23 declared ports nationwide |
| Poder Legislativo | Government | Landowner | Montevideo, Uruguay | Palacio Legislativo |
| Poder Legislativo de la República Oriental del Uruguay | Government | Building owner | Montevideo, Uruguay | — |
| POET, LLC | Private company | Building owner | Sioux Falls, South Dakota | 17.81 acres (parcel) |
| Point One Development LLC | Developer | Homebuilder | Clarksburg, West Virginia | 11 parcels, 1.2 ac |
| Point Ruston (master-planned waterfront development) | Developer | Homebuilder | Tacoma, Washington | 385 units in 2 buildings |
| Polasek Bros Development LLC | Developer | Homebuilder | Abilene, Texas | 44 accounts |
| Polestar Village Holdings LLC | Private company | Homebuilder | Fort Collins, Colorado | 94 |
| Policella Homes Ltd. | Family / private | Homebuilder | Welland, Ontario | 156 |
| Politecnico di Milano | Institution | Landowner | Milan, Italy | about 150 buildings and units listed; the Leonardo campus core held on State concession (Dec 2025) |
| Polk County | Government | Building owner | Des Moines, Iowa | — |
| Polk County (incl. Conservation Board) | Government | Landowner | Des Moines, Iowa | 646 parcels, about 1,202 keyed acres |
| Polla Acquisitions / AMFP VI Ashton LLC / Artisan Corona Apartments LLC | Private company | Commercial landlord | Corona, California | $185.6M / $128.7M / $107.2M taxable, ranks 5, 7, 9 |
| Polocorp Inc. | Private company | Homebuilder | Kitchener, Ontario | 54 |
| Polskie Porty Lotnicze S.A. (PPL) | Government | Landowner | Warsaw, Poland | Warsaw Chopin Airport site (Okęcie), held on State Treasury land |
| Polskie Porty Lotnicze S.A. (PPL), a subsidiary of Centralny Port Komunikacyjny | Government | Building owner | Warsaw, Poland | — |
| Polynt Coatings Canada Ltd. | Private company | Commercial landlord | Port Moody, British Columbia | $1,227,696 |
| Polynt Composites USA Inc | Public company | Landowner | Pensacola, Florida | 3 parcels, 462.4 acres, $3.6M |
| Pomerleau inc. | Private company | Homebuilder | Saint-Georges, Quebec | general contractor since 1990 |
| Ponce Associates LLC (Madeira developer) | Developer | Landowner | St. Augustine, Florida | 91 parcels, 248.6 acres, $28.8M |
| Ponce Associates LLC (Madeira land developer) | Developer | Homebuilder | St. Augustine, Florida | 91 parcels, 248.6 acres |
| Ponderosa Homes | Private company | Homebuilder | Pleasanton, California | 33 single-family homes (under review) |
| Ponte Gadea | Family / private | Building owner | Miami, Florida | 2,039,308 sq ft gross |
| Ponte Gadea | Family / private | Commercial landlord | Miami, Florida | $631.8M assessed, 3.11M sq ft gross |
| Pontegadea Inmobiliaria | Family / private | Building owner | Madrid, Spain | 108,000 m² (press); 113,864 m² built, 2009 (Catastro 259(A), still named 'Torre Caja Madrid') |
| Pontegadea Inversiones | Family / private | Building owner | Barcelona, Spain | 35,773 m² built, 1980 (Catastro RC 7225401DF2872E0001SG, 'Oficinas', one unit) |
| Pontegadea Inversiones | Family / private | Commercial landlord | Barcelona, Spain | Diagonal 662-664, 35,773 m² built, approx. EUR 250M (2025) |
| Pontificia Universidad Católica de Chile | Institution | Landowner | Santiago, Chile | 605,202 m² of land on four Santiago campuses (2019) |
| Pontificia Universidad Católica de Puerto Rico | Institution | Landowner | Ponce, Puerto Rico | 118 cuerdas (115 acres) bought in 1949 |
| Poplar Grove Winery Inc. | Private company | Commercial landlord | Penticton, British Columbia | 3 licences at 2 sites |
| Popular, Inc. | Public company | Commercial landlord | San Juan, Puerto Rico | 8 principal owned buildings in San Juan; 67 of 162 BPPR branches owned |
| Popular, Inc. (Banco Popular de Puerto Rico) | Public company | Building owner | San Juan, Puerto Rico | — |
| Port Alberni Port Authority | Government | Building owner | Port Alberni, British Columbia | 7.3942 ha; three deep-sea berths; sheds 1-7 totalling about 61,661 sq ft on the appraisal schedule |
| Port Alberni Port Authority | Government | Landowner | Port Alberni, British Columbia | 12.257 ha of federal freehold in the city; over 100 leases managed for two Crowns |
| Port Alberni Port Authority | Government | Commercial landlord | Port Alberni, British Columbia | 10 Crown Owned parcels, 12.26 ha inside the city; $13.8M of net book value |
| Port Authority of Jamaica | Government | Building owner | Kingston, Jamaica | — |
| Port Authority of Jamaica (PAJ) | Government | Landowner | Kingston, Jamaica | Kingston Container Terminal, under a 30-year concession to Kingston Freeport Terminal Ltd from 1 Jul 2016 |
| Port Authority of Kansas City, Missouri (Port KC) | Government | Building owner | Kansas City, Missouri | 844,456 sq ft (2012 CMBS prospectus) |
| Port Authority of Kansas City, Missouri (Port KC) | Government | Landowner | Kansas City, Missouri | 84 parcels, about 582 acres, $660.9M |
| Port Authority of New York and New Jersey | Government | Landowner | Brooklyn, New York | 60 lots, 60.3 acres, 2,517,863 sq ft |
| Port Authority of New York and New Jersey | Government | Building owner | Elizabeth, New Jersey | — |
| Port Authority of New York and New Jersey | Government | Landowner | Elizabeth, New Jersey | 69 parcels, $2.94B, ~2,231 stated acres |
| Port Authority of New York and New Jersey | Government | Building owner | Jersey City, New Jersey | — |
| Port Authority of New York and New Jersey | Government | Landowner | Jersey City, New Jersey | 35 parcels, $951.4M |
| Port Authority of New York and New Jersey | Government | Commercial landlord | New York City, New York | 17,095,037 sq ft on one lot |
| Port Authority of New York and New Jersey | Government | Landowner | Newark, New Jersey | 10 parcels billed to it, $300.4M, incl. 1,260 airport acres |
| Port Authority of the City of Saint Paul | Government | Landowner | St. Paul, Minnesota | 101 parcels, $83.1M, about 380 acres |
| Port Autonome de Douala (PAD) | Government | Landowner | Douala, Cameroon | 23 titled properties, more than 29 ha (22 built, in Douala; 1 unbuilt in Yaoundé); 32 ha being acquired in Douala V (Aug 2023) |
| Port Autonome de Douala (PAD) | Government | Commercial landlord | Douala, Cameroon | About 600 ha developed port land let by amodiation; 23 titled properties of its own |
| Port of Amsterdam (Havenbedrijf Amsterdam N.V.) | Government | Landowner | Amsterdam, Netherlands | 1,995 ha land area; 620 ha harbour (Wikipedia) |
| Port of Beaumont Navigation District of Jefferson County | Government | Building owner | Beaumont, Texas | — |
| Port of Beaumont Navigation District of Jefferson County | Government | Landowner | Beaumont, Texas | 290 accounts, 304 acres, $600.7M |
| Port of Benton | Government | Landowner | Pasco-Richland-Kennewick, WA | 64 parcels, 2,225 acres, $114.0M (Richland areas) |
| Port of Corpus Christi Authority | Government | Landowner | Corpus Christi, Texas | 508 accounts, about 747 acres |
| Port of Corpus Christi Authority (Nueces County Navigation District) | Government | Building owner | Corpus Christi, Texas | — |
| Port of Greater Cincinnati Development Authority | Government | Landowner | Cincinnati, Ohio | 176 parcels, 167 stated acres, $767.2M |
| Port of Houston Authority | Government | Landowner | Houston, Texas | 302 accounts, 2,269 acres |
| Port of Kennewick | Government | Building owner | Pasco-Richland-Kennewick, WA | — |
| Port of Kennewick | Government | Landowner | Pasco-Richland-Kennewick, WA | 85 parcels, 204 acres, $57.2M (Kennewick areas) |
| Port of Long Beach (City of Long Beach Harbor Department) | Government | Landowner | Long Beach, California | 7,600 acres of land and water; 22 shipping terminals |
| Port of Los Angeles (City of Los Angeles Harbor Department) | Government | Landowner | Los Angeles, California | 128 parcels, about 2,990 acres |
| Port of Oakland | Government | Building owner | Oakland, California | 50 acres |
| Port of Oakland | Government | Landowner | Oakland, California | Airport 2,600 acres; Seaport 1,300 acres; nearly 20 miles of waterfront |
| Port of Pasco | Government | Building owner | Pasco-Richland-Kennewick, WA | — |
| Port of Portland | Government | Landowner | Portland, Oregon | 504 lots, 6,517 acres |
| Port of San Diego (San Diego Unified Port District) | Government | Landowner | Chula Vista, California | 37 parcels |
| Port of San Diego (San Diego Unified Port District) | Government | Landowner | San Diego, California | 397 parcels; 34 miles of waterfront |
| Port of Seattle | Government | Landowner | Seattle, Washington | 151 parcels, 1,201 acres |
| Port of Tacoma | Government | Building owner | Tacoma, Washington | — |
| Port of Tacoma | Government | Landowner | Tacoma, Washington | 202 parcels, 2,113 acres, $1.887B |
| Port of Vancouver USA | Government | Building owner | Vancouver, Washington | — |
| Port of Vancouver USA | Government | Landowner | Vancouver, Washington | 177 taxlots, 1,638 acres, $473.1M |
| Port Qasim Authority | Government | Landowner | Karachi, Sindh, Pakistan | industrial zone 'spread over 15474 acres'; 400+ units |
| Port tenants: Topship LLC, Dole Fresh Fruit Company, Chiquita Fresh N Amer LLC | Private company | Commercial landlord | Gulfport, Mississippi | 3 leasehold parcels, $40.9M |
| Porta Nuova Diamond Fund, managed by COIMA SGR, with BNP Paribas Group as co-investor | Private equity | Building owner | Milan, Italy | around 30,000 m² gross floor area |
| Porta Nuova funds managed by COIMA SGR (Porta Nuova Garibaldi area), units held 100% by Qatar Holding LLC (Qatar Investment Authority) as of Feb 2015 | Sovereign fund | Building owner | Milan, Italy | 107,340 m² net rentable (three-tower campus); Tower A 35,300 m² |
| Portland General Electric Company | Public company | Landowner | Salem, Oregon | 10 records named as buyer (5.3 acres), plus centrally assessed utility value |
| Portland Public Schools (School District No 1J) | Government | Landowner | Portland, Oregon | 183 lots, 682 acres |
| Portland State University (Oregon State Board of Higher Education) | Institution | Landowner | Portland, Oregon | 74 lots, 132 acres |
| Portrait Homes Inc | Private company | Homebuilder | Lexington, Kentucky | 4 / 8 |
| Portuguese State (Estado Português) | Government | Building owner | Lisbon, Portugal | — |
| Portuguese State (Estado Português) — concession to ANA – Aeroportos de Portugal, S.A. (VINCI Airports) | Government | Building owner | Lisbon, Portugal | — |
| Portuguese State (Estado Português) — Estamo – Participações Imobiliárias, S.A. / DGTF | Government | Landowner | Lisbon, Portugal | 774 public properties inventoried and regularised 2019–2024 (national) |
| POSCO E&C (포스코이앤씨, 'The Sharp') | Public company | Homebuilder | Seoul, South Korea | ₩3.368 trillion |
| Post Oak Mall CMBS 2026 LLC | REIT | Building owner | Bryan-College Station, Texas | 788,531 sq ft total centre (CBL 10-K); 301,006 sq ft store space |
| Potomac Electric Power Company and PHI Service Company (Exelon utilities) | Public company | Landowner | Washington, District of Columbia | 76 lots, $760.3M, 182.3 acres |
| Potter County | Government | Landowner | Amarillo, Texas | 17 accounts, about 285 acres |
| Poudre School District R-1 | Government | Landowner | Fort Collins, Colorado | 86 accounts, about 750 acres (about 450 more outside the City) |
| Powell River Community Forest Ltd. (tenure, not ownership) | Government | Landowner | Powell River, British Columbia | 7,109.1 ha of Crown land under community forest agreement K3G |
| Powell River Sunset Homes Society | Institution | Homebuilder | Powell River, British Columbia | $53,042 of City taxes exempted in 2025 across two sites |
| Power Authority of the State of New York | Government | Building owner | White Plains, New York | — |
| Power Authority of the State of New York | Government | Landowner | White Plains, New York | 2 parcels, $214.1M, 3.4 acres |
| PowerCo Canada Inc. (PowerCo SE, Volkswagen Group) | Public company | Building owner | St. Thomas, Ontario | 370 acres, six production blocks |
| PowerCo Canada Inc. (PowerCo SE, Volkswagen Group) | Public company | Landowner | St. Thomas, Ontario | 370 acres |
| PPF OFF 1919 N Lynn Street LLC | Private company | Building owner | Arlington, Virginia | 636,768 sq ft (County roll) |
| PPI-Simms LLC | Private company | Building owner | Albuquerque, New Mexico | — |
| PR Broadstone Heritage LLC | Private company | Landowner | Santa Ana, California | $288,553,953 taxable assessed value (rank 2, 0.80%) |
| PR Patrick Henry LLC | Private company | Building owner | Newport News, Virginia | 717,921 sq ft total, 433,764 sq ft owned by PREIT (2022 10-K) |
| PR Patrick Henry LLC (PREIT) | Private company | Commercial landlord | Newport News, Virginia | $97.9M; 717,921 sq ft mall (PREIT 10-K) |
| PR Valley Limited Partnership (Pennsylvania Real Estate Investment Trust) | REIT | Building owner | Hagerstown, Maryland | 828,983 sq ft, 99.4% occupied (PREIT 10-K, 2022) |
| Prairie Home Builders Inc | Private company | Homebuilder | Lincoln, Nebraska | 66 parcels (58 lots; 6 homes built 2025 or later) |
| Prairie Land Development LLC | Developer | Homebuilder | Cedar Rapids, Iowa | 64 parcels, 106.9 acres |
| Pratt & Whitney | Public company | Commercial landlord | Columbus, Georgia | $202,818,964 |
| Pre Con Builders | Private company | Homebuilder | Winnipeg, Manitoba | 328 units / 3 permits |
| Precinct Pacific Investment Limited Partnership (PPILP) — Precinct 24.9%, with GIC | Institution | Building owner | Auckland (Auckland Council area), New Zealand | — |
| Precinct Properties Group (NZX: PCT) | REIT | Building owner | Auckland (Auckland Council area), New Zealand | Commercial Bay retail 17,228 m2 net lettable (Precinct FY26 valuation schedule); tower area not stated in the report |
| Precinct Properties Group (NZX: PCT) | REIT | Commercial landlord | Auckland (Auckland Council area), New Zealand | $3.3 billion property portfolio at 30 June 2026 (incl. inventories and held-for-sale); $5.2 billion assets under management |
| Precinct Properties Group (NZX: PCT) — office component | REIT | Building owner | Auckland (Auckland Council area), New Zealand | 11,921 m2 net lettable (office), Precinct FY26 valuation schedule |
| Predator Ridge Limited Partnership | Developer | Homebuilder | Vernon, British Columbia | Licence 53932, in good standing |
| Prefco Fourteen Limited Partnership (MetLife) | Public company | Building owner | Nashville, Tennessee | — |
| Premia Properties REIC | REIT | Commercial landlord | Athens, Greece | 79 properties; 580,000 m² GBA; EUR 722m investments |
| Premier Health (Miami Valley Hospital) | Institution | Landowner | Dayton, Ohio | 248 parcels, $353.7M |
| Premium Building Group (1473941 Ontario Limited) | Private company | Homebuilder | St. Catharines, Ontario | 148 |
| Preservation Square entities (Preservation Square 123 Landlord LLC, 1A Landlord LLC, IIA LP) | Developer | Homebuilder | St. Louis, Missouri | 11 parcels, 398 units |
| President and Fellows of Harvard College | Institution | Homebuilder | Boston, Massachusetts | 175 N Harvard St (2024, $63M) |
| President and Fellows of Harvard College (incl. Harvard Real Estate) | Institution | Landowner | Boston, Massachusetts | 108 parcels, $4.23B, about 322 acres |
| Presidential Property Management Directorate (Управление делами Президента Республики Беларусь) | Government | Commercial landlord | Minsk, Belarus | 2.84 million m² nationally; largest lessor of republican property, 0.56 million m² leased (1 Jan 2021) |
| Prével | Family / private | Homebuilder | Montreal, Quebec | 11,000+ units |
| Preylock Fargo LLC | Private company | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 1,079,631 sq ft (roll) |
| Preylock Fargo LLC | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 1 parcel, 1,079,631 sq ft, $107.3M |
| Price Brothers Management Co. | Private company | Commercial landlord | Overland Park, Kansas | Residences at Prairiefire, 426 units; bought for more than $100M |
| Primaris Real Estate Investment Trust | REIT | Landowner | Greater Sudbury, Ontario | 39.1 acres |
| Primaris Real Estate Investment Trust | REIT | Commercial landlord | Greater Sudbury, Ontario | 487,262 sq ft on 39.1 acres |
| Primaris Real Estate Investment Trust | REIT | Landowner | Guelph, Ontario | 36.2 acres |
| Primaris Real Estate Investment Trust | REIT | Commercial landlord | Guelph, Ontario | 496,708 sq ft on 36.2 acres |
| Primaris Real Estate Investment Trust | REIT | Building owner | Hamilton, Ontario | 793,000 sq ft on 65 acres (about 30% site coverage); $251M of annual sales, $841 per sq ft |
| Primaris Real Estate Investment Trust | REIT | Commercial landlord | Hamilton, Ontario | 793,000 sq ft on 65 acres (Lime Ridge Mall), 100%; 15.0M sq ft portfolio |
| Primaris Real Estate Investment Trust | REIT | Building owner | Lethbridge, Alberta | 481,000 sq ft |
| Primaris Real Estate Investment Trust | REIT | Commercial landlord | Lethbridge, Alberta | 481,000 sq ft GLA, 110+ stores, 2,221 stalls |
| Primaris Real Estate Investment Trust | REIT | Building owner | Medicine Hat, Alberta | 539,000 sq ft |
| Primaris Real Estate Investment Trust | REIT | Building owner | Windsor, Ontario | 669,200 sq ft GLA on approximately 73 acres, 159 tenants |
| Primaris Real Estate Investment Trust | REIT | Commercial landlord | Windsor, Ontario | 669,200 sq ft GLA on ~73 acres (Devonshire Mall), 100% |
| Primaris Real Estate Investment Trust (TSX: PMZ.UN) | REIT | Building owner | Greater Sudbury, Ontario | 487,262 sq ft on 39.1 acres |
| Primaris Real Estate Investment Trust (TSX: PMZ.UN) | REIT | Building owner | Guelph, Ontario | 496,708 sq ft on 36.2 acres |
| Primaris REIT | REIT | Building owner | Fredericton, New Brunswick | approximate GLA 504,987 sq ft, 100 stores, 2,705 parking stalls |
| Primaris REIT | REIT | Commercial landlord | Fredericton, New Brunswick | 504,987 sq ft (Regent Mall) |
| Primaris REIT | REIT | Building owner | Halifax, Nova Scotia | more than 900,000 sq ft for the two properties; 541,019 sq ft of leasable area on the main account |
| Primaris REIT | REIT | Commercial landlord | Halifax, Nova Scotia | more than 900,000 sq ft (Halifax Shopping Centre and Annex) |
| Primaris REIT | REIT | Building owner | Kelowna, British Columbia | 667,300 sq ft GLA |
| Primaris REIT | REIT | Commercial landlord | Kelowna, British Columbia | 667,300 sq ft at one centre |
| Primaris REIT | REIT | Building owner | Winnipeg, Manitoba | — |
| Primaris REIT | REIT | Commercial landlord | Winnipeg, Manitoba | Kildonan Place — $182,644,000 assessed |
| Prime Design Homes LLC | Private company | Homebuilder | Mobile, Alabama | 27 parcels |
| Prime Healthcare Services | Private company | Building owner | Mesquite, Texas | 159,414 sq ft net across the hospital buildings (main block 1964, additions 1982–2005); 176 units on the roll |
| Prime Healthcare Services | Private company | Landowner | Victorville, California | 19 parcels, $97.8M (Bear Valley Road project area) |
| Prime Holdings Group | Private company | Building owner | Ponce, Puerto Rico | — |
| Prime Holdings Group | Private company | Commercial landlord | Ponce, Puerto Rico | Hotel Meliá, 73 rooms (bought July 2013) |
| Prime US REIT (Prime US-222 Main, LLC) | REIT | Commercial landlord | Salt Lake City, Utah | 433,346 sq ft office (222 Main) |
| Prime US-222 Main, LLC (Prime US REIT) | REIT | Building owner | Salt Lake City, Utah | 433,346 sq ft net lettable (Prime US REIT); 639,111 sq ft (roll) |
| Primestor Development | Developer | Building owner | Chula Vista, California | 490K sq ft open-air, 32 acres (Bisnow) |
| Primestor Development | Developer | Commercial landlord | Chula Vista, California | 490K sq ft (Chula Vista Center) |
| Primestor Development | Private company | Building owner | Oxnard, California | 357,000 sq ft |
| Primont Homes (Milton) Inc. | Private company | Homebuilder | Milton, Ontario | 274 |
| Primos S.A.S. | Private company | Homebuilder | Montevideo, Uruguay | 562 units, 1 project (2021) |
| Prince Huan Yu Real Estate (Cambodia) Group Co., Ltd. (Prince Group) | Private company | Homebuilder | Phnom Penh, Cambodia | sanctioned by US OFAC, 14 Oct 2025 |
| Prince Rupert Grain Ltd. | Private company | Commercial landlord | Prince Rupert, British Columbia | over 7 million tonnes of annual export capacity |
| Prince Rupert Indigenous Housing Society | Institution | Homebuilder | Prince Rupert, British Columbia | $14,349.43 of 2026 municipal tax exempted |
| Prince Rupert Performing Arts Centre Society | Institution | Building owner | Prince Rupert, British Columbia | — |
| Prince Rupert Port Authority | Government | Building owner | Prince Rupert, British Columbia | 62.3 ha of land |
| Prince Rupert Port Authority | Government | Landowner | Prince Rupert, British Columbia | 2,536.25 ha in the city, 2,909.0 ha with Port Edward |
| Prince Rupert Port Authority | Government | Commercial landlord | Prince Rupert, British Columbia | 2,536 ha in the city; $510.9M of property and equipment |
| Prince Rupert Senior Citizen's Housing Society | Institution | Homebuilder | Prince Rupert, British Columbia | $3,025.93 of 2026 municipal tax exempted |
| Princeton Industrial Park lot owners (28 parcels) | Private company | Commercial landlord | Princeton, British Columbia | 28 Class 05 light-industrial parcels |
| Princeton Properties (P R A Properties LP, Amherst St Associates, Forest Ridge Associates) | Private company | Commercial landlord | Nashua, New Hampshire | 4 parcels, $94.1M |
| Principal Life Insurance Company | Public company | Building owner | Des Moines, Iowa | — |
| Principal Life Insurance Company (and Principal Mutual Life Insurance Company) | Public company | Landowner | Des Moines, Iowa | 22 parcels, $234.5M |
| Principal Life Insurance Company (incl. Principal Mutual Life Insurance Company title) | Public company | Commercial landlord | Des Moines, Iowa | 22 parcels, $234.5M |
| PRISA Group | Family / private | Landowner | Dorado, Puerto Rico | Developer of a 1,400-acre resort and the 1,100-home Sabanera community |
| PRISA Group | Family / private | Commercial landlord | Dorado, Puerto Rico | 1,400-acre Dorado Beach Resort development ($1.4B, PRISA) |
| PRISA Group | Family / private | Homebuilder | Dorado, Puerto Rico | Sabanera Dorado: 1,100 planned homes, 680+ delivered |
| Private commercial and industrial owners | Private company | Commercial landlord | Grand Forks, British Columbia | $117,970,450 of Business and other assessment; 108 commercial and industrial properties inside the diked area |
| Private commercial owners | Private company | Commercial landlord | Castlegar, British Columbia | $270,420,700 of Business and other assessment on the 2026 roll |
| Private commercial owners on Baker Street and in the downtown core | Private company | Commercial landlord | Nelson, British Columbia | $437,427,300 of Business and other assessment on the 2026 roll |
| Private commercial owners, unidentified | Private company | Commercial landlord | Nanaimo, British Columbia | $3,602,547,563 of business and other assessment on the 2026 roll |
| Private developers (all types) — NAPIC new launches, WP Kuala Lumpur | Developer | Homebuilder | Kuala Lumpur, Malaysia | c. 5,738 units in newly launched schemes (2025 table; our sum) |
| Private holders of the ALR land | Private company | Landowner | Kelowna, British Columbia | about 8,600 ha in the ALR; 3,198 ha across 67 large private parcels |
| Private holders, in aggregate | Private company | Landowner | Summerland, British Columbia | 1,734 ha across 103 parcels over 5 ha |
| Private owners | Private company | Landowner | Castlegar, British Columbia | 754.8 ha across 2,018 parcels — 78.3% of the titled area |
| Private owners | Private company | Landowner | Grand Forks, British Columbia | 286.0 ha across 1,455 parcels — 55.9% of the titled area |
| Private owners (unnamed) | Private company | Landowner | Kamloops, British Columbia | 28,049 parcels (84.3%) |
| Private owners, collectively | Private company | Landowner | Vernon, British Columbia | 6,910.7 ha across 10,132 parcels — 86.4% of the city |
| Private owners, unidentified | Private company | Landowner | Abbotsford, British Columbia | 30,446.3 ha across 29,837 parcels — 83.9% of the city's titled surface area |
| Private owners, unidentified | Private company | Landowner | Chilliwack, British Columbia | 19,340.6 ha across 22,401 parcels — 80.8% of the city's titled surface area |
| Private owners, unidentified | Private company | Landowner | Prince George, British Columbia | 21,084.5 ha across 30,385 parcels — 66.7% of the city's titled surface area |
| Private owners, unidentified (Township) | Private company | Landowner | Langley, British Columbia | 24,346.2 ha across 29,300 parcels — 85.4% of the Township's titled surface area |
| Private seniors' housing (owners not established) | Private company | Commercial landlord | Saint-Sauveur, Quebec | $54,137,000 over 3 units |
| Privately held land (owner not published) | Private company | Landowner | Campbell River, British Columbia | about 93,016 ha of 173,396 ha of land, 53.6% |
| Privately held land (owner not published) | Private company | Landowner | Courtenay, British Columbia | 31,175 ha of 41,910 ha of land in the valley box, 74.4% |
| Privately held land (owner not published) | Private company | Landowner | Cranbrook, British Columbia | 25,724 ha in the box, 26.1%; 2,130 ha inside the city, 67.5% |
| Privately held land (owner not published) | Private company | Landowner | Duncan, British Columbia | 2,279 of 2,550 titled parcels, 89.4%; 134.2 ha of 209.5 ha, 64.1% |
| Privately held land (owner not published) | Private company | Landowner | Fort St. John, British Columbia | 2,351 ha of 3,323 ha, 70.7% |
| Privately held land (owner not published) | Private company | Landowner | Merritt, British Columbia | $1.36 billion of residential assessment on the 2026 roll |
| Privately held land (owner not published) | Private company | Landowner | Mission, British Columbia | 8,387.2 ha inside the city, 31.8% of its land |
| Privately held land (owner not published) | Private company | Landowner | Powell River, British Columbia | 2,009.5 ha inside the city, 66.2% of its dry land |
| Privately held land (owner not published) | Private company | Landowner | Prince Rupert, British Columbia | 1,792.2 ha inside the city, 27.0% of its land |
| Privately held land (owner not published) | Private company | Landowner | Sidney, British Columbia | $5.67 billion of residential assessment on the 2026 roll |
| Privately held land (owner not published) | Private company | Landowner | Whistler, British Columbia | 1,367 ha, 5.6% of the municipality |
| Privately held land (owner not published) | Private company | Landowner | White Rock, British Columbia | $12.18 billion of residential assessment on the 2026 roll |
| Privately held land (owner not published) | Private company | Landowner | Williams Lake, British Columbia | 1,621 ha of 3,613 ha, 44.9% |
| Privy Purse Bureau (สำนักงานพระคลังข้างที่; Crown Property Bureau until 2025) | Institution | Landowner | Bangkok, Thailand | c. 10 km² in central Bangkok (estimates 'contradictory'); 40,000 rental contracts, 17,000 in Bangkok |
| Pro Made Construction LLC | Private company | Homebuilder | Pasco-Richland-Kennewick, WA | 40 parcels (36 Kennewick) |
| Pro Tech Home(s) LLC | Private company | Homebuilder | Bridgeport, Connecticut | 12 new homes sold |
| Procter & Gamble Manufacturing Company | Public company | Landowner | Greensboro, North Carolina | 2 parcels, about 330 acres; $102.9M assessed |
| Procter & Gamble Paper Products Company | Public company | Landowner | Green Bay, Wisconsin | 19 parcels, about 201 acres; $27.8M (2025) |
| Proctor Investors LLC and affiliated projects (one Gig Harbor tax address) | Private company | Homebuilder | Tacoma, Washington | 563 units in 4 projects |
| PRODEA Investments S.A. | REIT | Commercial landlord | Athens, Greece | c. EUR 2.0bn AUM; EUR 1.05bn NAV; 1,269 hotel keys |
| Progress Residential | Private company | Commercial landlord | Chandler, Arizona | 198 houses, $75.2M |
| Progress Residential | Private company | Commercial landlord | Fort Worth, Texas | 898 accounts |
| Progress Residential | Private equity | Commercial landlord | Glendale, Arizona | 171 houses, $56.7M |
| Progress Residential | Private equity | Commercial landlord | Tucson, Arizona | 126 parcels |
| Progress Residential (borrower entities) | Private company | Commercial landlord | Jacksonville, Florida | 1,830 single-family parcels |
| Progress Residential (borrower LLCs) | Private equity | Commercial landlord | Memphis, Tennessee | 567 parcels |
| Progress Residential (Pretium) | Private equity | Commercial landlord | Mesa, Arizona | 598 houses, $207.5M |
| Progress Residential (Progress Residential Borrower LLCs) | Private company | Commercial landlord | Murfreesboro, Tennessee | 939 homes in the city ($354.0M appraised); 1,669 county-wide |
| Progress Residential (Progress Residential Borrower LLCs) | Private company | Commercial landlord | Southaven, Mississippi | 655 houses, $116.3M appraised |
| Progress Residential address group | Private company | Commercial landlord | Arlington, Texas | 573 houses, $131.6M |
| Progressive Old Town Square LLC (buildings); Fort Collins Downtown Development Authority (13 Old Town Sq) | Private company | Building owner | Fort Collins, Colorado | — |
| Progressive Ventures Ltd | Private company | Homebuilder | Terrace, British Columbia | $408,808.83 of 2025 municipal tax, the city's second-largest corporate taxpayer |
| Prologis | REIT | Commercial landlord | Arlington, Texas | 13 accounts, 171.8 acres, $226.8M |
| Prologis | REIT | Commercial landlord | Austin, Texas | 10 buildings |
| Prologis | REIT | Commercial landlord | Dallas, Texas | 82 accounts |
| Prologis | REIT | Commercial landlord | Denver, Colorado | 12 parcels, 2.27M sq ft industrial, $202.2M (roll) |
| Prologis | REIT | Commercial landlord | Durham, North Carolina | 11 parcels, 2.10M sq ft, $296.9M |
| Prologis | REIT | Commercial landlord | Houston, Texas | 31M sq ft (37M owned & managed) |
| Prologis | REIT | Landowner | Ontario, California | $1,444.6M taxable value |
| Prologis | REIT | Commercial landlord | Ontario, California | $1,444.6M taxable value (rank 1) |
| Prologis | REIT | Commercial landlord | Phoenix, Arizona | 55 buildings, $1.53B gross |
| Prologis | REIT | Landowner | Portland, Oregon | 30 lots, 480 acres, $486.1M |
| Prologis | REIT | Commercial landlord | Portland, Oregon | 41 buildings (Portland market); 30 Portland lots, 480 acres |
| Prologis | REIT | Commercial landlord | San Antonio, Texas | 14 buildings |
| Prologis | REIT | Landowner | Stockton, California | $240.7M assessed, rank 2 (FY2024) |
| Prologis | REIT | Commercial landlord | Victorville, California | $149.4M, 3 parcels (Prologis SCLC Investments); development rights to ~1,300 acres |
| Prologis (Duke Realty legacy) | REIT | Commercial landlord | Indianapolis, Indiana | 45 buildings, $1,069.9M gross (Indianapolis market) |
| Prologis (incl. Duke Realty LP) | REIT | Commercial landlord | Moreno Valley, California | $718.4M taxable value, ranks 1 and 3 (FY2025) |
| Prologis (Prologis First US; Prologis Macquarie TX LP; Prologis) | REIT | Commercial landlord | Mesquite, Texas | 3 accounts, 1,187,222 sq ft, $109.2M |
| Prologis (Prologis LP, Prologis Macquarie Texas LP, Texas Dugan partnerships, Liberty Property LP, Catellus Finance 1 LLC) | REIT | Commercial landlord | Garland, Texas | 11 accounts, 2,188,538 sq ft, $163.9M |
| Prologis-mailed industrial entities | REIT | Commercial landlord | Hollywood, Florida | 15 parcels, 98.7 acres, $302.3M (roll) |
| Prologis, Inc. (NYSE: PLD) | REIT | Commercial landlord | United States | ~1.3 billion sq ft |
| ProMedica (The Toledo Hospital, ProMedica Health System and affiliates) | Institution | Landowner | Toledo, Ohio | 135 parcels, $413.8M |
| ProMedica Downtown Campus Landlord LLC (building); ProMedica Health System Inc (land) | Institution | Building owner | Toledo, Ohio | — |
| Promenade Street Owner LLC | Private company | Commercial landlord | Providence, Rhode Island | 2 parcels, $88.2M |
| Promenade Street Owner LLC | Private company | Homebuilder | Providence, Rhode Island | $52.1M, 255 Promenade St (apartments) |
| Promenades Gatineau Holding | Private company | Building owner | Gatineau, Quebec | 840,000 sq ft (Westcliff) |
| Prominent Homes Inc. | Private company | Homebuilder | Simcoe, Ontario | 171 |
| Property Reserve Inc | Private company | Landowner | Honolulu, Hawaii | 158 parcels, $178.7M, ~6,600 acres |
| Prospect CharterCare (RWMC and SJHSRI LLCs) | Private company | Landowner | Providence, Rhode Island | 14 parcels, $93.1M |
| Prosper Portland | Government | Landowner | Portland, Oregon | 42 lots, 23 acres |
| Protogroup South Tower LLC and affiliates | Private company | Commercial landlord | Daytona Beach, Florida | 3 parcels, 455 units, $83.8M (roll) |
| Proven (developer of Via at Braemar) | Developer | Homebuilder | Kingston, Jamaica | 99 apartments (Via at Braemar) |
| Provenance Development Company LLC | Private company | Homebuilder | Shreveport, Louisiana | 67 lots |
| Providence (Sacred Heart Medical Center) | Institution | Landowner | Spokane, Washington | Highest-valued parcel in the city: $213.3M, 12.44 acres |
| Providence College | Institution | Landowner | Providence, Rhode Island | 63 parcels, $575.8M |
| Providence Financial Plaza LLC (JFR Global Investments) | Private company | Building owner | Providence, Rhode Island | — |
| Providence Place Group LP | Private company | Building owner | Providence, Rhode Island | about 1.3M sq ft (news reports; not verified) |
| Providence Place Group LP | Private company | Commercial landlord | Providence, Rhode Island | $730.8M, 1 parcel |
| Providence Public Buildings Authority (holds the school estate) | Government | Landowner | Providence, Rhode Island | 115 parcels, $680.2M (plus 8, RI Public Buildings Authority) |
| Providence Redevelopment Agency | Government | Landowner | Providence, Rhode Island | 26 parcels, $82.8M |
| Providence Water Supply Board | Government | Landowner | Providence, Rhode Island | 1 parcel in the City, $10.9M |
| Provident Life and Accident Insurance Company (Unum Group subsidiary); one lot held by the Industrial Development Board under a PILOT | Public company | Building owner | Chattanooga, Tennessee | — |
| Provident Life and Accident Insurance Company (Unum Group) | Public company | Commercial landlord | Chattanooga, Tennessee | 16 downtown parcels, $110.3M appraised |
| Province of British Columbia | Government | Building owner | Edgewood and Fauquier, British Columbia | — |
| Province of British Columbia | Government | Building owner | Princeton, British Columbia | — |
| Province of British Columbia | Government | Landowner | Princeton, British Columbia | 2,169 ha — 74.0% of the land inside the Town |
| Province of British Columbia | Government | Landowner | Vernon, British Columbia | 352.9 ha across 111 parcels — 4.4% of the city |
| Province of British Columbia (Crown land under the City's own licence) | Government | Landowner | Mission, British Columbia | 11,020.6 ha inside the municipality under TFL 26 Schedule B |
| Province of British Columbia (Crown provincial) | Government | Landowner | Kamloops, British Columbia | 2,990 parcels (9.0%), plus 180 untitled provincial |
| Province of British Columbia (provincial Crown) | Government | Landowner | Campbell River, British Columbia | about 77,780 ha of 173,396 ha of land, 44.9% |
| Province of British Columbia (provincial Crown) | Government | Landowner | Cranbrook, British Columbia | about 59,396 ha of 98,651 ha, 60.2% |
| Province of British Columbia (provincial Crown) | Government | Landowner | Edgewood and Fauquier, British Columbia | 13,025 ha reserved; ~1.19M m² of Crown parcels in the two localities |
| Province of British Columbia (provincial Crown) | Government | Landowner | Fort St. John, British Columbia | 6 ha of tenure inside the boundary |
| Province of British Columbia (provincial Crown) | Government | Landowner | Nakusp, British Columbia | about 96% of 695 km2 |
| Province of British Columbia (provincial Crown) | Government | Landowner | Naramata, British Columbia | about 94% of 54,358 ha |
| Province of British Columbia (provincial Crown) | Government | Landowner | New Westminster, British Columbia | 279 ha of water inside the city boundary |
| Province of British Columbia (provincial Crown) | Government | Landowner | Penticton, British Columbia | 387 ha across 5 large parcels, including the two largest in the city |
| Province of British Columbia (provincial Crown) | Government | Landowner | Summerland, British Columbia | 1,330 ha across 19 large parcels |
| Province of British Columbia (provincial Crown) | Government | Landowner | West Kelowna, British Columbia | 2,134 ha across 46 large parcels, including the largest in the city |
| Province of British Columbia (provincial Crown) | Government | Landowner | Whistler, British Columbia | about 17,720 ha of 24,580 ha, 72% |
| Province of British Columbia (provincial Crown) | Government | Landowner | Williams Lake, British Columbia | 426 ha of reserves inside the boundary, plus the TFL land base outside it |
| Province of British Columbia and BC Transportation Financing Authority | Government | Building owner | Edgewood and Fauquier, British Columbia | — |
| Province of New Brunswick | Government | Building owner | Riverview, New Brunswick | — |
| Province of New Brunswick | Government | Landowner | Riverview, New Brunswick | $60.8M across three schools |
| Province of New Brunswick | Government | Building owner | Woodstock, New Brunswick | — |
| Province of New Brunswick | Government | Landowner | Woodstock, New Brunswick | $79.7M across three schools and a community college |
| Province of Ontario | Government | Building owner | St. Thomas, Ontario | — |
| Province of Ontario | Government | Landowner | St. Thomas, Ontario | former St. Thomas Psychiatric Hospital lands |
| Province of Ontario (Infrastructure Ontario) | Government | Building owner | Guelph, Ontario | 263 acres remaining of an original 1,000 |
| Province of Ontario (Infrastructure Ontario) | Government | Landowner | Guelph, Ontario | 263 acres at the former Guelph Correctional Centre (2016), down from 1,000 acres in 1911 |
| Province of Ontario (Ministry of the Attorney General) | Government | Building owner | St. Thomas, Ontario | — |
| Province of Ontario (Ministry of the Solicitor General) | Government | Building owner | Kawartha Lakes (Lindsay), Ontario | — |
| Province of Ontario (Ministry of the Solicitor General) | Government | Landowner | Kawartha Lakes (Lindsay), Ontario | Central East Correctional Centre, 541 Highway 36 |
| Provincial Crown and Crown agencies (unnamed in the layer) | Government | Landowner | Abbotsford, British Columbia | 2,188.0 ha across 385 parcels — 6.0% of the titled surface area |
| Provincial Crown and Crown agencies (unnamed in the layer) | Government | Landowner | Chilliwack, British Columbia | 1,724.5 ha across 399 parcels — 7.2% of the titled area |
| Provincial Crown and Crown agencies (unnamed in the layer) | Government | Landowner | Nanaimo, British Columbia | 1,235.6 ha across 346 parcels — 15.5% of the titled surface area |
| Provincial Crown and Crown agencies (unnamed in the layer) | Government | Landowner | Prince George, British Columbia | 7,416.1 ha across 2,311 parcels — 23.5% of the city's titled surface area |
| ProvPort Inc | Private company | Landowner | Providence, Rhode Island | 10 parcels, $25.9M |
| Prudential Financial, Inc. | Public company | Building owner | Newark, New Jersey | — |
| Prudential Financial, Inc. (incl. Prudential Newark Realty LLC) | Public company | Commercial landlord | Newark, New Jersey | $271.3M, 3 downtown blocks |
| Prudential Financial, Inc. and Prudential Newark Realty LLC | Public company | Landowner | Newark, New Jersey | 3 downtown blocks, $271.3M |
| Prudential Newark Realty LLC | Public company | Building owner | Newark, New Jersey | — |
| Pruksa Real Estate PCL | Public company | Homebuilder | Bangkok, Thailand | USD 1.2 billion revenue (2014) |
| Prvý realitný fond (managed by IAD Investments) | Private equity | Commercial landlord | Bratislava, Slovakia | Twin City A, about 16,500 m² leasable (bought Dec 2016 at a 6.5% yield) |
| Pryconsa | Private company | Homebuilder | Madrid, Spain | 75,500 homes delivered in 61 years |
| PSB Northern Calif Industrial Portfolio LLC | Private company | Commercial landlord | Hayward, California | $123.4M taxable value (FY2025) |
| PSN (Pražská správa nemovitostí) | Private company | Building owner | Prague, Czech Republic | — |
| PSP Swiss Property AG | Public company | Building owner | Zürich, Switzerland | 3,554 m2 lettable (office 1,750 m2, retail 1,768 m2) |
| PSP Swiss Property AG | Public company | Commercial landlord | Zürich, Switzerland | 74 Zürich-address property pages; portfolio CHF 10.2bn (all Switzerland) |
| PT Agung Podomoro Land Tbk (IDX: APLN) | Public company | Commercial landlord | Jakarta, Indonesia | Investment properties Rp6,278.4 billion (31 Dec 2025) |
| PT Agung Podomoro Land Tbk (IDX: APLN) | Family / private | Homebuilder | Jakarta, Indonesia | Real-estate assets Rp11.71 trillion; group revenue Rp3,566.3 billion (2025) |
| PT Danayasa Arthatama (developer-manager of SCBD), 82.41% owned by PT Jakarta International Hotels & Development Tbk (IDX: JIHD) | Public company | Building owner | Jakarta, Indonesia | about 51 ha (district) |
| PT First Jakarta International (JIHD holds a share) | Private company | Building owner | Jakarta, Indonesia | 145,000 m² gross |
| PT Hotel Indonesia Natour (land and hotel; state-owned) — buildings under build-operate-transfer by PT Cipta Karya Bumi Indah (Djarum group) | Government | Building owner | Jakarta, Indonesia | — |
| PT Jakarta International Hotels & Development Tbk (IDX: JIHD) — via PT Danayasa Arthatama | Public company | Commercial landlord | Jakarta, Indonesia | Investment properties at fair value Rp7.87 trillion (31 Dec 2025); SCBD about 51 ha |
| PT Pakuwon Jati Tbk (IDX: PWON) | Public company | Commercial landlord | Jakarta, Indonesia | Retail NLA about 859,000 m² nationwide; office leasing 101,000 m² (2025) |
| PT Pakuwon Jati Tbk (IDX: PWON) | Family / private | Homebuilder | Jakarta, Indonesia | Kota Kasablanka Phase 2–3 condominium towers handed over 2024–25 |
| PT Pelabuhan Indonesia (Persero) — Pelindo, state port company (Tanjung Priok) | Government | Landowner | Jakarta, Indonesia | 20 terminals; New Priok Container Terminal 1 on 32 ha |
| PT Plaza Indonesia Realty Tbk (IDX: PLIN) | Public company | Building owner | Jakarta, Indonesia | — |
| PT Plaza Indonesia Realty Tbk (IDX: PLIN) | Public company | Commercial landlord | Jakarta, Indonesia | Total equity Rp11.28 trillion (interim 2025) |
| PT Summarecon Agung Tbk (IDX: SMRA) | Family / private | Homebuilder | Jakarta, Indonesia | Summarecon Kelapa Gading ±550 ha: 30,000+ houses, 2,850 apartments, 2,120 shoplots; group marketing sales Rp5.5 trillion |
| PTI Real Estate Corporation | Private company | Commercial landlord | Regina, Saskatchewan | $39,992,000 of permitted construction on 3 permits |
| Public and institutional holders, collectively (exempt classes) | Institution | Landowner | Lethbridge, Alberta | 1,891 parcels, $3,464,551,840 — 15.2% of the city |
| Public housing: Residencial César Coca González and Jardines de Vieques | Government | Homebuilder | Vieques, Puerto Rico | 133 existing units |
| Public owners combined (exemption code GOVT) | Government | Landowner | Spokane, Washington | 1,460 parcels, 10,204 acres, $2.44B assessed |
| Public Sector Pension Investment Board | Pension fund | Building owner | North York, Ontario | — |
| Public Service Co of Colorado (Xcel Energy) | Public company | Landowner | Boulder, Colorado | 18 accounts, about 18 acres |
| Public Service Company of Colorado | Public company | Landowner | Denver, Colorado | 141 parcels, about 220 acres, $267.0M |
| Public Service Company of Colorado | Public company | Landowner | Grand Junction, Colorado | 12 parcels, 26.8 acres |
| Public Service Company of New Hampshire | Public company | Landowner | Manchester, New Hampshire | 87 parcels, 238.3 acres, $307.9M |
| Public Service Company of New Hampshire (Eversource) | Public company | Landowner | Nashua, New Hampshire | 23 parcels, $156.1M |
| Public Service Company of New Mexico (PNM) | Public company | Landowner | Albuquerque, New Mexico | 79 accounts, about 234 acres |
| Public Service Company of Oklahoma (AEP) | Public company | Landowner | Tulsa, Oklahoma | 67 accounts, about 134 acres, $55.9M market value |
| Public service districts (Hilton Head No. 1, Broad Creek, South Island, Sea Pines) | Government | Landowner | Hilton Head Island, South Carolina | 113 parcels, 116.6 acres |
| Public Service Electric and Gas Company | Public company | Landowner | Elizabeth, New Jersey | 9 parcels, $63.8M, 16.2 stated acres |
| Public Service Electric and Gas Company | Public company | Landowner | Jersey City, New Jersey | 46 parcels, $39.2M |
| Public Service Social Security Fund (PSSSF) | Pension fund | Building owner | Dar es Salaam, Tanzania | — |
| Public Service Social Security Fund (PSSSF) | Pension fund | Landowner | Dar es Salaam, Tanzania | Real-estate portfolio including PSSSF Twin Tower (Posta) and PSSSF Complex (Mlimani City) |
| Public Service Social Security Fund (PSSSF) | Pension fund | Commercial landlord | Dar es Salaam, Tanzania | PSSSF Twin Tower (35 floors) and other properties; no floor area published |
| Public Services and Procurement Canada | Government | Commercial landlord | Ottawa, Ontario | 1,450,199 m² Crown-owned on 257.96 ha across 59 Ottawa properties, plus 104 leases |
| Public Services and Procurement Canada | Government | Building owner | Prince Rupert, British Columbia | 2,584 sq m |
| Public Services and Procurement Canada | Government | Building owner | Sarnia, Ontario | 7,086 sq m floor area on 0.4630 ha |
| Public Services and Procurement Canada | Government | Building owner | Smithers, British Columbia | 507 sq m on 0.2250 ha |
| Public Services and Procurement Canada | Government | Building owner | Timmins, Ontario | 2,572 sq m on 0.1330 ha |
| Public Square Nassim LLC et al | Private company | Building owner | Cleveland, Ohio | 1,531,162 sq ft (roll's commercial use area) |
| Public Storage | REIT | Commercial landlord | Salinas, California | 7 facilities, 324K net rentable sq ft; $40.8M gross ('Monterey/Salinas' market) |
| Public Storage (PS Florida One Inc/LLC, Public Storage Operating Co) | REIT | Commercial landlord | Ocala, Florida | 13 facilities, 612,786 sq ft, $40.0M |
| Publix Super Markets (Real Sub LLC) | Public company | Commercial landlord | Port St. Lucie, Florida | 8 parcels, 350,118 sq ft, $64.7M |
| Publix Super Markets, Inc. | Private company | Commercial landlord | Greensboro, North Carolina | 1 parcel, 337 acres, $399.3M |
| Pudong Jinqiao (浦东金桥) | Government | Homebuilder | Shanghai, China | RMB 1.52bn on 16,933 m² |
| Pueblo of Isleta | Government | Landowner | Albuquerque, New Mexico | 1 account, 23.6 acres |
| Pueblo of Sandia | Government | Landowner | Albuquerque, New Mexico | 20 accounts, about 354 acres |
| Puerto Rico Conservation Trust (Fideicomiso de Conservación de Puerto Rico / Para la Naturaleza) | Institution | Landowner | Vieques, Puerto Rico | 800 acres from the Navy (2001) |
| Puerto Rico Convention Center District Authority | Government | Building owner | San Juan, Puerto Rico | 600,000 sq ft total; 152,700 sq ft of exhibit space (Wikipedia) |
| Puerto Rico Convention Center District Authority | Government | Landowner | San Juan, Puerto Rico | 113-acre district |
| Puerto Rico Industrial Development Company (PRIDCO) | Government | Landowner | San Juan, Puerto Rico | Built the Caribe Hilton (1949); sold to Hilton International in 1998 |
| Puerto Rico Ports Authority | Government | Building owner | Aguadilla, Puerto Rico | 1,600 acres (647 ha) |
| Puerto Rico Ports Authority | Government | Landowner | Aguadilla, Puerto Rico | 1,600 acres (Rafael Hernández Airport) |
| Puerto Rico Ports Authority | Government | Landowner | Culebra, Puerto Rico | 15 acres (airport) |
| Puerto Rico Ports Authority | Government | Building owner | Fajardo, Puerto Rico | — |
| Puerto Rico Ports Authority | Government | Landowner | Fajardo, Puerto Rico | 95 acres (closed airport) + the former ferry terminal |
| Puerto Rico Ports Authority | Government | Building owner | Mayagüez, Puerto Rico | Runway 9/27, 4,998 ft |
| Puerto Rico Ports Authority | Government | Landowner | Mayagüez, Puerto Rico | Eugenio María de Hostos Airport (one 4,998 ft runway) |
| Puerto Rico Ports Authority | Government | Building owner | Ponce, Puerto Rico | — |
| Puerto Rico Ports Authority | Government | Landowner | Ponce, Puerto Rico | Mercedita International Airport (one 8,004 ft runway) |
| Puerto Rico Ports Authority | Government | Landowner | San Juan, Puerto Rico | Port of San Juan; Isla Grande airport (102 acres) |
| Puerto Rico Ports Authority | Government | Building owner | Vieques, Puerto Rico | 124 acres; one 4,300 × 75 ft runway |
| Puerto Rico Ports Authority | Government | Landowner | Vieques, Puerto Rico | 124-acre airport |
| Puerto Rico Ports Authority (Autoridad de los Puertos) | Government | Building owner | Culebra, Puerto Rico | 15 acres |
| Puerto Rico Ports Authority (Autoridad de los Puertos) | Government | Building owner | Fajardo, Puerto Rico | — |
| Puerto Rico Public Housing Administration (Administración de Vivienda Pública) | Government | Landowner | Fajardo, Puerto Rico | 3 developments, 485 units |
| Pulaski County | Government | Landowner | Little Rock, Arkansas | 35 parcels, about 159 acres, $104.5M |
| Pulte Home Company, LLC (PulteGroup) | Public company | Homebuilder | Columbia, South Carolina | 235 county / 0 city |
| Pulte Home Company, LLC (PulteGroup) | Public company | Homebuilder | Greenville, South Carolina | 246 / 66 |
| Pulte Homes of Texas | Public company | Homebuilder | Dallas, Texas | 11 accounts |
| Pulte Homes of Texas LP | Public company | Homebuilder | Garland, Texas | 8 accounts |
| Pulte Homes Tennessee Limited Partnership (PulteGroup) | Public company | Homebuilder | Murfreesboro, Tennessee | 239 county / 38 city |
| PulteGroup | Public company | Homebuilder | Fort Worth, Texas | 240 accounts |
| PulteGroup | Public company | Homebuilder | Glendale, Arizona | 421 homes |
| PulteGroup | Public company | Homebuilder | Louisville, Kentucky | Kentucky in Midwest segment |
| PulteGroup | Public company | Homebuilder | Orlando, Florida | 785 / 1,516 parcels |
| PulteGroup | Public company | Homebuilder | San Antonio, Texas | $11,691,920 |
| PulteGroup | Public company | Homebuilder | Tampa, Florida | 1 / 388 parcels (58 acres) |
| PulteGroup | Public company | Homebuilder | Tucson, Arizona | 45 parcels |
| PulteGroup (billed as 'Pulte Homes') | Public company | Homebuilder | Naperville, Illinois | 22 parcels |
| PulteGroup (Centex Homes; Pulte Homes of Indiana, LLC) | Public company | Homebuilder | Indianapolis, Indiana | 21 parcels (20 vacant) |
| PulteGroup (PN II, Inc.) | Public company | Homebuilder | Henderson-Paradise, Nevada | 891 parcels, about 1,067 acres |
| PulteGroup (Pulte Home Co LLC / Pulte Home Corp) | Public company | Homebuilder | Leesburg-Ashburn, Virginia | 206 parcels |
| PulteGroup (Pulte Home Company, Del Webb) | Public company | Homebuilder | Phoenix, Arizona | 2,238 parcels |
| PulteGroup (Pulte Home Company, LLC) | Public company | Homebuilder | Charlotte, North Carolina | 552 parcels (519 in Charlotte) |
| PulteGroup (Pulte Home Company, LLC) | Public company | Homebuilder | Durham, North Carolina | 468 parcels, 447 without a building |
| PulteGroup (Pulte Home Company, LLC) | Public company | Homebuilder | Greensboro, North Carolina | 196 parcels, 182 without a building |
| PulteGroup (Pulte Home Company, LLC) | Public company | Homebuilder | Winston-Salem, North Carolina | 13 parcels, about 134 acres |
| PulteGroup (Pulte Home Corporation / Pulte Home Company, LLC) | Public company | Homebuilder | Atlanta, Georgia | 98 parcels (22 in Atlanta) |
| PulteGroup (Pulte Homes of Minnesota LLC) | Public company | Homebuilder | St. Paul, Minnesota | 30 parcels: 18 townhomes built 2021-25 plus 11 vacant townhome lots; $9.65M |
| PulteGroup (Pulte Homes of Ohio LLC) | Public company | Homebuilder | Cleveland, Ohio | 45 parcels county-wide, 0 in Cleveland |
| PulteGroup (Pulte Homes of Ohio LLC) | Public company | Homebuilder | Columbus, Ohio | 283 parcels (187 in Columbus) |
| PulteGroup (Pulte Homes Tennessee Limited Partnership) | Public company | Homebuilder | Nashville, Tennessee | 92 parcels |
| PulteGroup (Pulte Homes) | Public company | Homebuilder | Albuquerque, New Mexico | 293 accounts |
| PulteGroup (Pulte Homes) | Public company | Homebuilder | Milpitas, California | up to 206 units (1355 California Circle, 6.69 acres) |
| PulteGroup (Southern California division) | Public company | Homebuilder | Palm Desert, California | 252 parcels (199 lots, 52 houses), 34.4 acres |
| PulteGroup, Inc. | Public company | Homebuilder | Chicago, Illinois | 5,026 (Midwest segment) |
| PulteGroup, Inc. (NYSE: PHM) | Public company | Homebuilder | United States | 29,572 homes |
| Pura Vida Owner LLC | Private company | Building owner | Hialeah, Florida | 334,923 sq ft building area; 260 units (roll) |
| Puratos Canada Inc., Five Corners Meat Co. and Berryhill Foods | Private company | Commercial landlord | Chilliwack, British Columbia | 167,737 sq ft between them |
| Purcell Timberframes Ltd. | Private company | Homebuilder | Nelson, British Columbia | Licence 33455, in good standing |
| Pure Hothouse Foods (Pure Flavor) | Family / private | Landowner | Leamington, Ontario | 25-acre greenhouse in Leamington |
| Pure Hothouse Foods (Pure Flavor) | Family / private | Commercial landlord | Leamington, Ontario | 25-acre Leamington greenhouse |
| Puyallup Tribe of Indians | Government | Landowner | Tacoma, Washington | 316 parcels, 313 acres, $290.9M |
| PV Brownsville LLC / PV NAFTA LLC | Private company | Commercial landlord | Brownsville, Texas | 14 accounts, about 62 acres; $41.9M |
| PVC Cascade One LLC | Private company | Building owner | Akron, Ohio | — |
| PW Development LLC | Private company | Homebuilder | Lansing & East Lansing, Michigan | 22 parcels, 9.6 acres |
| PW Fund A/B | Private company | Landowner | Stockton, California | $273.3M assessed, rank 1 (FY2024) |
| PW Portland LLC | Private company | Building owner | Portland, Oregon | 596,161 sq ft (roll) |
| Pye Creek Industries Ltd. and the Merritt-area woodlot licensees | Private company | Commercial landlord | Merritt, British Columbia | Woodlot Licence W0390, 613.9 ha of Crown land |
| Pyramid entities and Destiny USA (mailing to 4 Clinton Sq) | Private company | Commercial landlord | Syracuse, New York | 33 parcels across all classes, $169.5M |
| Qatar Central Bank (State of Qatar) with Sellar | Sovereign fund | Building owner | London, United Kingdom | 1,300,000 sq ft GIA (Sellar) |
| Qatari Diar Real Estate Investment Company | Sovereign fund | Building owner | Doha, Qatar | 90,670 sqm |
| Qatari Diar Real Estate Investment Company | Sovereign fund | Commercial landlord | Doha, Qatar | ~US$39bn investment and AUM value; 41 projects in 15 countries (2025) |
| Qatari Diar Real Estate Investment Company | Sovereign fund | Homebuilder | Doha, Qatar | Lusail City master developer (outside Doha Municipality) |
| QOT Inc | Private company | Landowner | McAllen, Texas | 8 accounts, about 505 acres |
| Qr Amz Turlock Propco LLC | Private company | Landowner | Modesto, California | $161.9M taxable assessed value (2024/25) |
| QTS (QTS Glendale I DC1–DC16 LLC and QTS Glendale Infrastructure LLC) | Private company | Building owner | Glendale, Arizona | 17 parcels, 375 acres (roll land-area field); buildings 2024–2026 |
| QTS data centres (QTS Irving DC3–DC6 LLC, Quality Investment Properties Irving LLC and II LLC, QTS Irving Infrastructure I LLC) | Private company | Commercial landlord | Irving, Texas | 7 accounts, 1,541,236 sq ft gross, $540.4M |
| QTS data-center entities (QTS Cedar Rapids I East LLC, I West LLC, DC1-DC7 LLCs, Land LLC, Infrastructure LLCs) | Private company | Landowner | Cedar Rapids, Iowa | 13 parcels, 634.2 acres, $1.7M |
| QTS Shellhorn, LLC | Private company | Commercial landlord | Leesburg-Ashburn, Virginia | 2 parcels, 25.2 ac, $1,035.9M |
| QuadReal Property Group | Pension fund | Building owner | Langley, British Columbia | — |
| QuadReal Property Group | Pension fund | Commercial landlord | Langley, British Columbia | Willowbrook Shopping Centre; $98.5 billion of assets under management |
| QuadReal Property Group | Pension fund | Commercial landlord | Vancouver, British Columbia | $98.5B AUM |
| Quails' Gate Vineyards Estate Winery Ltd. | Family / private | Building owner | Kelowna, British Columbia | — |
| Quails' Gate Vineyards Estate Winery Ltd. | Family / private | Commercial landlord | Kelowna, British Columbia | 2 winery licences |
| Quails' Gate Vineyards Estate Winery Ltd. | Private company | Building owner | West Kelowna, British Columbia | — |
| Quails' Gate Vineyards Estate Winery Ltd. and 15 other single-licence companies | Private company | Commercial landlord | West Kelowna, British Columbia | 15 of 22 licences, one each |
| Quaker Manufacturing LLC | Private company | Building owner | Cedar Rapids, Iowa | — |
| Qualico Developments (Vancouver) Inc. | Family / private | Homebuilder | Abbotsford, British Columbia | Licence 20079 — the lowest-numbered licence in the Abbotsford register; 75 years old, 2,700+ employees |
| Qualico Developments (Vancouver) Inc. | Family / private | Homebuilder | Langley, British Columbia | Licence 20079 — the lowest-numbered licence in both the Langley and the Abbotsford registers; 75 years old, 2,700+ employees |
| Quarter on Scottsdale LLC | Private company | Building owner | Scottsdale, Arizona | 631,748 sq ft of land on the main parcel (Assessor roll) |
| Quarterpath Williamsburg LLC | Developer | Building owner | Williamsburg, Virginia | — |
| Quarterpath Williamsburg LLC | Developer | Landowner | Williamsburg, Virginia | 41 parcels, 168.4 acres, $46.4M (2024) |
| Quarterpath Williamsburg LLC | Developer | Homebuilder | Williamsburg, Virginia | 41 parcels, 168.4 acres (2024); 48 parcels (2021) |
| Quebec health and social services network | Government | Homebuilder | Baie-Comeau, Quebec | $31,290,200 — the city's only large new building since 2019 |
| Quebec health and social services network | Government | Homebuilder | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $113,405,200 over 5 units |
| Quebec health and social services network | Government | Homebuilder | Gaspé, Quebec | $30,804,000 — the city's largest new building |
| Quebec health and social services network (Santé Québec or a Schedule II establishment) | Government | Landowner | Baie-Comeau, Quebec | $126,585,500 over 9 units |
| Quebec health and social services network (Santé Québec or a Schedule II establishment) | Government | Landowner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $113,405,200 over 5 units |
| Quebec health and social services network (Santé Québec or a Schedule II establishment) | Government | Landowner | Rimouski, Quebec | $236,675,000 across its four largest Rimouski parcels |
| Quebec health and social services network and other s. 204(14°) holders | Government | Landowner | Val-d'Or, Quebec | 8 units, 19.7 ha, $104,962,500 assessed |
| Quebec school bodies (s. 204(13°)) | Institution | Landowner | Pointe-Claire, Quebec | 15 units, 30.0 ha, $298,192,600 assessed |
| Quebec school bodies (s. 204(13°)) | Institution | Landowner | Val-d'Or, Quebec | 33 units, 108.5 ha, $149,043,500 assessed |
| Quebec school network (a school service centre or CEGEP) | Institution | Landowner | Baie-Comeau, Quebec | $150,754,900 over 15 units |
| Quebec school network (a school service centre, CEGEP or university establishment) | Institution | Landowner | Gaspé, Quebec | $134,681,100 over 22 units |
| Quebec school network (a school service centre, CEGEP or university establishment) | Institution | Landowner | Sept-Îles, Quebec | $250,138,700 over 20 units |
| Quebec school network (the Centre de services scolaire du Chemin-du-Roy and others) | Institution | Landowner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $164,832,900 over 16 units |
| Queen City Square, LLC | Private company | Building owner | Cincinnati, Ohio | — |
| Queen Emma Land Co (fee); TRG IMP LLC and International Market Place Corp (lessees) | Institution | Building owner | Honolulu, Hawaii | 345,000 sq ft (Wikipedia) |
| Queen Emma Land Co (The Queen's Health Systems) | Institution | Landowner | Honolulu, Hawaii | 310 parcels, $2.11B, ~2,100 acres |
| Queen Street, Water Street and the Reach Industrial Park | Private company | Commercial landlord | Port Perry, Ontario | not established |
| Quest Equity | Developer | Homebuilder | Visalia, California | 334 lots (2 maps) |
| Quintanilla's Construction LLC | Private company | Homebuilder | McAllen, Texas | 28 accounts |
| R E C L Inc | Private company | Landowner | Brownsville, Texas | 38 accounts, about 1,540 acres |
| R-Tex Homes LLC | Private company | Homebuilder | Hilton Head Island, South Carolina | 12 lots, Outdoor Resorts |
| R. J. Reynolds (BAT) | Public company | Landowner | Winston-Salem, North Carolina | 15 parcels, about 105 acres; $118.1M |
| R. J. Reynolds (roll: 'Reynolds R J Inc'), a BAT subsidiary | Public company | Building owner | Winston-Salem, North Carolina | 536,110 sq ft (roll) |
| R. Moore Holdings Inc. (R. Moore Homes) | Private company | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 54 |
| R.L.R. Investments L.L.C. | Private company | Building owner | Dayton, Ohio | — |
| R1 Round 2 LLC | Private company | Building owner | Des Moines, Iowa | — |
| RAAJ Lincoln Owner LLC | Private company | Building owner | Lincoln, Nebraska | 0.92 acre (roll) |
| RAC Arista SPE LLC | Private company | Commercial landlord | Broomfield, Colorado | 5 apartment accounts, $172.4M |
| Radec Group Inc. | Private company | Homebuilder | Castlegar, British Columbia | Licence 31745, in good standing |
| RAGHSA S.A. | Public company | Building owner | Buenos Aires, Argentina | 100,000 m² total |
| RAGHSA S.A. | Public company | Commercial landlord | Buenos Aires, Argentina | Centro Empresarial Libertador 100,000 m² (for lease); Madero Office 11% retained |
| RAGHSA S.A. | Public company | Homebuilder | Buenos Aires, Argentina | 678 flats in its Le Parc towers (90 + 462 + 126), all sold |
| RAI Vereniging (75%) and Gemeente Amsterdam (25%) | Institution | Building owner | Amsterdam, Netherlands | 68,177 m2 |
| Rail Yard Innovation District Townhomes LLC | Private company | Homebuilder | Green Bay, Wisconsin | 6 parcels, $1.37M |
| Rail: CN (Illinois Central), BNSF, CSX, Union Pacific, Norfolk Southern | Public company | Landowner | Memphis, Tennessee | CN 99 parcels, about 736 acres; BNSF 54, about 643; CSX 30, about 127 |
| Rail: Huntsville and Madison County Railroad Authority; Norfolk Southern Railway Company | Government | Landowner | Huntsville, Alabama | 2 parcels and 1 parcel |
| Railroad (owner not named on the roll) | Private company | Landowner | Schaumburg, Illinois | 9 parcels (class RR) + 2 'RAILROAD PROP LLC' |
| Railroad land billed to PO Box 8499, Philadelphia (holder not named) | Private company | Landowner | Jersey City, New Jersey | 145 parcels (68 class 5A, 51 class 5B) |
| Railroads | Public company | Landowner | Rockford, Illinois | 3 parcels, about 0.5 acres in the city |
| Railroads (BNSF and Union Pacific; not separated) | Public company | Landowner | Spokane, Washington | 132 railroad parcels, 181.5 acres |
| Railroads (Chesapeake & Ohio Railway / CSX; Canadian National) | Public company | Landowner | Lansing & East Lansing, Michigan | 11 parcels, 37 acres |
| Railroads (CSX Transportation; Florida Gulf & Atlantic Railroad; Alabama & Gulf Coast Railway) | Public company | Landowner | Pensacola, Florida | 25 parcels, 47.2 acres, $6.1M |
| Railroads (CSX, Grand Trunk Western, Norfolk Southern, Ann Arbor, Pennsylvania Lines) | Public company | Landowner | Toledo, Ohio | 352 operating-property records, $56.5M; 291 acres stated for CSX and Grand Trunk |
| Railroads (CSX, Norfolk Southern via Consolidated Rail and Baltimore & Ohio titles) | Public company | Landowner | Dayton, Ohio | About 8 parcels, under $0.1M; 16 stated acres |
| Railroads (Illinois Central / CN, Paducah & Louisville Railway, Paducah & Illinois Railroad) | Public company | Landowner | Paducah, Kentucky | 22 parcels, ~83 acres |
| Railroads (Kansas City Southern Railway Co; CSX Transportation Inc) | Public company | Landowner | Gulfport, Mississippi | 12 parcels, 7.7 acres |
| Railroads (Norfolk Southern, CSX, New York Central Lines) | Public company | Landowner | Cleveland, Ohio | 37 parcels, 22.7 stated acres |
| Railroads (Southern Railroad Co, Cincinnati New Orleans & Texas Pacific, Louisville & Nashville, Alabama Great Southern) | Public company | Landowner | Chattanooga, Tennessee | about 320 acres in roll parcels, $0 appraised |
| Railroads (Southern Railway, Seaboard Coast Line) | Public company | Landowner | Greenville, South Carolina | 51 parcels, 22.2 acres, $7.1M |
| Railroads (Union Pacific, BNSF) and High-Speed Rail corridor | Public company | Landowner | Fresno, California | 332 parcels, 682 ac classed 'rail road' (owners not named) |
| Railroads (Union Pacific, Texas Mexican Railway) | Public company | Landowner | Corpus Christi, Texas | 13 accounts, about 174 acres |
| Railroads (Wheeling & Lake Erie, CSX, Akron Barberton Cluster Railway, Norfolk Southern) | Public company | Landowner | Akron, Ohio | About 410 records, nearly all carried at no value |
| Railroads: CRANDIC, Chicago Central & Pacific, Chicago & North Western | Private company | Landowner | Cedar Rapids, Iowa | C R & I C Ry Co and C R & I C RR Co 81 parcels, 86.4 acres; Chicago Central & Pacific RR 30 parcels, 32.8 acres; C & NW names 16 parcels |
| Railroads: CSX Transportation and Norfolk Southern (Southern Railway) | Public company | Landowner | North Charleston, South Carolina | CSX 19 parcels, 30.8 acres; Southern Railway 2 parcels, 8.4 acres |
| Railroads: Illinois Central Gulf (CN), CSX Transportation, Norfolk Southern | Public company | Landowner | Mobile, Alabama | 35, 10 and 3 parcels; about 119, 71 and 46 acres |
| Railroads: Kansas City Southern Railroad, Union Pacific, BNSF Railway | Public company | Landowner | Beaumont, Texas | 43 accounts, 146.4 acres, $4.1M |
| Railroads: Soo Line Railroad Company; BNSF (Burlington Northern & Santa Fe) | Public company | Landowner | Minot, North Dakota | Soo Line 17 parcels / 3.7 ac; BNSF 12 parcels / 5.2 ac |
| Railway transport organisations (Belarusian Railway) | Government | Landowner | Minsk, Belarus | 0.4 thousand ha |
| Railways: Kansas City Southern, Missouri Pacific / Union Pacific, Kansas City Terminal, BNSF | Public company | Landowner | Kansas City, Missouri | 123 parcels, about 522 acres |
| Railways: Norfolk Southern (Southern Railway), CSX (L&N) | Public company | Landowner | Knoxville, Tennessee | Southern Railway Company 1 addressed parcel; L&N / Louisville & Nashville names 4 |
| Railways: Union Pacific, BNSF, Norfolk Southern, Terminal Railroad Association | Public company | Landowner | St. Louis, Missouri | 484 parcels, about 338 acres |
| Raintree Corona Pointe LLC | Private company | Commercial landlord | Corona, California | $235.0M taxable value, rank 2 (FY2025) |
| Ralphs Grocery Co. | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 3 accounts, 9.9 acres, $9.9M |
| Ram Properties LLC | Private company | Building owner | Rochester, New York | — |
| RAMS Qazaqstan | Private company | Homebuilder | Almaty, Kazakhstan | 26 completed projects, all in Almaty; about 625,000 m2 |
| Ramsey County (incl. Parks and Recreation and the Regional Railroad Authority) | Government | Landowner | St. Paul, Minnesota | 129 parcels, $277.1M, about 1,810 acres |
| Ramsey Irving Townhomes LLC | Private company | Homebuilder | Duluth, Minnesota | 17 parcels (16 classed apartment), 1.2 acres, $3.2M |
| Rancho Santiago Community College District | Government | Landowner | Santa Ana, California | 'maintains eight facilities' district-wide |
| Ranier & Son Development Co LLC | Private company | Homebuilder | Bryan-College Station, Texas | 175 accounts |
| Rank Inc. | Family / private | Building owner | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 676,500 sq ft on 50 acres (owner's figure at sale); 637,956 sq ft of leasable area on the 2026 roll |
| Rank Inc. | Family / private | Commercial landlord | Dartmouth, Nova Scotia (a district of Halifax Regional Municipality) | 676,500 sq ft (Mic Mac Mall) on 50 acres |
| Rankin Construction | Family / private | Homebuilder | St. Catharines, Ontario | 306 across five licences |
| Rattan Construction Ltd. | Private company | Homebuilder | Abbotsford, British Columbia | Licence 20112, in good standing — listed in both Abbotsford and Langley |
| Rausch Coleman Homes (Rausch Coleman Homes OKC LLC) | Private company | Homebuilder | Oklahoma City, Oklahoma | 4 vacant lots |
| Ravelin Properties REIT (Clarke Inc.) | Public company | Commercial landlord | Fredericton, New Brunswick | 428,847 sq ft across three Fredericton buildings |
| Ravelin Properties REIT (Clarke Inc.) | Public company | Commercial landlord | Halifax, Nova Scotia | 529,269 sq ft at Maritime Centre; 45 properties and 6.5M sq ft in the REIT at 31 December 2025 |
| Ravelin Properties REIT (Clarke Inc.) | Public company | Commercial landlord | Moncton, New Brunswick | 384,659 sq ft across two Moncton office buildings |
| Ravelin Properties REIT (Clarke Inc.) | Public company | Commercial landlord | Saint John, New Brunswick | 515,580 sq ft (Brunswick Square), including a 250-room hotel and 730 parking stalls |
| Ravelin Properties REIT (wholly owned by Clarke Inc., TSX: CKI) | Public company | Building owner | Fredericton, New Brunswick | 298,454 sq ft |
| Ravelin Properties REIT (wholly owned by Clarke Inc., TSX: CKI) | Public company | Building owner | Halifax, Nova Scotia | 529,269 sq ft (owner's figure); 561,705 sq ft of leasable area on the 2026 assessment roll |
| Ravelin Properties REIT (wholly owned by Clarke Inc., TSX: CKI) | Public company | Building owner | Moncton, New Brunswick | 319,705 sq ft |
| Ravelin Properties REIT (wholly owned by Clarke Inc., TSX: CKI) | Public company | Building owner | Saint John, New Brunswick | 515,580 sq ft |
| Raven Industries, Inc. (CNH Industrial) | Public company | Building owner | Sioux Falls, South Dakota | 3.66 acres (parcel) |
| Raymond James & Associates, Inc. / Raymond James Financial, Inc. | Public company | Building owner | St. Petersburg, Florida | 836,326 + 307,500 sq ft building area on two parcels (roll) |
| Raymond James Financial | Public company | Commercial landlord | St. Petersburg, Florida | 6 parcels, 1.18M sq ft building area, $144.9M |
| RC Inmobiliaria | Developer | Homebuilder | San José, Costa Rica | Núcleo Sabana: tower 1 357 apartments, tower 2 346 units |
| RC Nashua Gardens LLC (c/o Harbor Group International) | Private company | Building owner | Nashua, New Hampshire | — |
| RCC Properties LLC (with Styo Development LLC) | Private company | Homebuilder | North Charleston, South Carolina | 59 parcels |
| RCCH Trios Health LLC | Public company | Building owner | Pasco-Richland-Kennewick, WA | — |
| RCG Ventures (RCG-Southwest PM LLC) | Private company | Commercial landlord | Springfield, Illinois | $33,599,484 (Mar 2025), 10 parcels |
| RCHP Billings Missoula LLC | Private company | Building owner | Missoula, Montana | — |
| RCS 225 Pearl Street LLC et al. | Private company | Building owner | Jacksonville, Florida | 153,000 sq ft (Daily Record); 439,071 sq ft building area incl. garage (roll) |
| RD Palmera LP (The Shops at La Palmera) | Private company | Commercial landlord | Corpus Christi, Texas | 218,444 sq ft; 3 accounts, $32.7M |
| RDR Properties II LLC | Private company | Homebuilder | Clarksburg, West Virginia | 1 parcel, 17.8 ac |
| RE Signature Homes LLC | Private company | Homebuilder | Laredo, Texas | 124 accounts |
| Real Estate Holdco, LLC | Private company | Commercial landlord | Baton Rouge, Louisiana | 17 parcels, assessed $8.5M |
| Real estate investment fund affiliated with Alawwal Investment Company (Kingdom Holding Company a participant) | Private company | Building owner | Riyadh, Saudi Arabia | — |
| Real Estate Investments Zambia PLC (REIZ) | REIT | Commercial landlord | Lusaka, Zambia | 88,346 m² GLA, 11 properties, ZMW 2,418,584,520 (USD 109.3M) at 31 Dec 2025, before adding EastPark's 67,286 m² |
| Real Sub, LLC (Publix Super Markets) | Public company | Landowner | Lexington, Kentucky | $38,367,000 + $3,817,000 of land (2025) |
| Realty Income | REIT | Commercial landlord | Winston-Salem, North Carolina | 12 parcels, 1.25M sq ft, $99.6M |
| Realty Income (MDC NC1 LP) | REIT | Commercial landlord | Greensboro, North Carolina | 9 parcels, 52.3 acres, $28.5M |
| Realty Income (Realty Income Properties 3, LLC) | REIT | Commercial landlord | St. Paul, Minnesota | 18 convenience-store parcels, 53,986 sq ft; $24.55M |
| Realty Income Corporation | REIT | Commercial landlord | Oklahoma City, Oklahoma | 28 parcels, about 39 acres, $41.2M market value |
| Realty Income Corporation | REIT | Commercial landlord | Richmond, Virginia | 8 parcels, $137.1M |
| Realty Income Corporation | REIT | Commercial landlord | Tulsa, Oklahoma | 12 accounts, about 45 acres, $52.5M market value |
| Realty Income Corporation | REIT | Commercial landlord | Wichita, Kansas | 23 parcels, $34.1M appraised |
| Realty Income Corporation (and numbered Realty Income Properties LLCs) | REIT | Commercial landlord | Shreveport, Louisiana | at least 18 parcels, about $1.25M assessed |
| Realty Income Corporation (incl. former VEREIT, Cole and ARC entities) | REIT | Commercial landlord | Toledo, Ohio | 10 parcels, $17.3M |
| Recreation and Park Commission for the Parish of East Baton Rouge (BREC) | Government | Landowner | Baton Rouge, Louisiana | 332 parcels, about 4,690 acres |
| Rector and Visitors of George Mason University (Commonwealth of Virginia) | Government | Building owner | Arlington, Virginia | — |
| Red Barn Trust | Private company | Commercial landlord | Hanover, New Hampshire | $244,661 |
| Red Bull | Private company | Building owner | Chilliwack, British Columbia | — |
| Red Bull | Private company | Landowner | Chilliwack, British Columbia | a 15-acre site at the Chilliwack Food and Beverage Processing Park |
| RED Development (Jefferson Pointe Center SPE LLC) | Private company | Commercial landlord | Fort Wayne, Indiana | 7 parcels, $43.2M |
| Red Moon Development & Construction Inc | Private company | Homebuilder | North Bend-Coos Bay, Oregon | 33 accounts (31 vacant residential lots) |
| Red Rock Resorts (Station Casinos) | Public company | Commercial landlord | Henderson-Paradise, Nevada | HENDERSON: 14 parcels, about 184 acres |
| Red Rock Resorts (Station Casinos) | Public company | Commercial landlord | Las Vegas, Nevada | 8 parcels, 78.5 acres, $419.9M taxable |
| Reda Home Builders Inc | Private company | Homebuilder | Clarksville, Tennessee | 107 county / 37 city |
| Redale LLC (Meta Platforms) | Public company | Building owner | Mesa, Arizona | 727,359 sq ft of improvement components on the main parcel, up to 2 storeys, built 2023–2024 (Commercial Master); 374 acres over three parcels |
| Redale LLC (Meta) | Public company | Landowner | Mesa, Arizona | 3 parcels, 374 acres, $720.1M |
| Redevelopment Authority of the City of Green Bay | Government | Landowner | Green Bay, Wisconsin | 114 parcels, about 63 acres |
| Redevelopment Authority of the City of Milwaukee | Government | Landowner | Milwaukee, Wisconsin | 368 parcels, $18.1M |
| Redlands Three Sixty LLC | Developer | Homebuilder | Grand Junction, Colorado | 184 county / 183 city (141.8 acres) |
| Redstone Group of Companies | Private company | Building owner | Spokane, Washington | about 355,000 sq ft of office space (Spokane Journal, 2019) |
| Redstone Group of Companies | Private company | Commercial landlord | Spokane, Washington | about 355,000 sq ft office (Bank of America Financial Center, $47.7M, Dec 2018) |
| Redwood Development LP | Developer | Homebuilder | Beaumont, Texas | 51 accounts |
| Refiners and petrochemical plants (Valero, Flint Hills, Citgo, Equistar) | Public company | Landowner | Corpus Christi, Texas | Inside the City: under 950 acres in all |
| Refresco Beverages U.S. Inc; Envases Group; Mars Chocolate North America LLC | Private company | Commercial landlord | Waco, Texas | $138.3M; $135.6M; $133.6M |
| Regal Crest Homes | Private company | Homebuilder | Concord, Ontario | 1,996 |
| Regas Building LLC | Private company | Building owner | Knoxville, Tennessee | — |
| Regency Centers | REIT | Commercial landlord | Cincinnati, Ohio | Hyde Park, 398,000 sq ft |
| Regency Centers | REIT | Commercial landlord | Hollywood, Florida | 1 centre, 507,000 sq ft GLA |
| Regency Centers | REIT | Commercial landlord | Jacksonville, Florida | 19 centers, about 2.16M sq ft GLA |
| Regency Centers | REIT | Commercial landlord | Richmond, Virginia | 1 shopping centre, $39.5M |
| Regency Centers LP | REIT | Commercial landlord | Gainesville, Florida | 1 parcel, $15.4M, 80,800 sq ft |
| Regency Homebuilders LLC | Private company | Homebuilder | Memphis, Tennessee | 1 parcel in Memphis; 200 in the county |
| Regent Homes, LLC | Private company | Homebuilder | Nashville, Tennessee | 407 parcels |
| Regents of New Mexico State University | Government | Building owner | Carlsbad, New Mexico | — |
| Regents of New Mexico State University | Government | Landowner | Carlsbad, New Mexico | 1 account, 21.78 ac, $5.92M |
| Regents of the University of California | Institution | Landowner | Santa Clarita, California | 38 parcels |
| Regents of the University of Colorado (UCCS) | Government | Landowner | Colorado Springs, Colorado | 46 parcels, about 540 acres, $54.5M |
| Regents of the University of Minnesota | Government | Building owner | Duluth, Minnesota | — |
| Regents of the University of Minnesota (UMD) | Government | Landowner | Duluth, Minnesota | 36 parcels, 387.9 acres, $412.3M estimated |
| Regia Autonomă „Administrația Patrimoniului Protocolului de Stat” (RA-APPS) | Government | Landowner | Bucharest, Romania | Not established — the full list of its villas, flats and land was unpublished in May 2026 |
| Regina Exhibition Association Limited | Institution | Commercial landlord | Regina, Saskatchewan | 100 acres |
| Regional District of Central Kootenay | Government | Landowner | Kaslo, British Columbia | $5,846.05 exempted at 529 Arena Avenue |
| Regional District of Okanagan-Similkameen | Government | Landowner | Naramata, British Columbia | about 264 ha of municipal parcels and 137 ha of local or regional park in the electoral area |
| Regional government bodies | Government | Landowner | Virginia Beach, Virginia | 119 parcels, $191.4M |
| Regional Transportation District | Government | Landowner | Broomfield, Colorado | 13 accounts, 63.9 acres, $11.4M |
| Regional Transportation District | Government | Building owner | Denver, Colorado | 150,202 sq ft gross (roll); 576,869 sq ft site |
| Regional Transportation District (RTD) | Government | Landowner | Denver, Colorado | 270 parcels, about 320 acres, $911.3M |
| Regione Lombardia | Government | Building owner | Milan, Italy | — |
| Regione Lombardia | Government | Landowner | Milan, Italy | Grattacielo Pirelli (since 1978); full property list published under d.lgs. 33/2013 art. 30 |
| Reid's Heritage Homes Ltd. (Reid's Heritage Group) | Family / private | Homebuilder | Cambridge, Ontario | 2,840 |
| Reiser Builders LLC (d/b/a Brooklynn Homes) | Private company | Homebuilder | Springfield, Illinois | 48 sales, $20.5M |
| REIT TSPG (TSPG Umbrella Fund, AIFC), managed by Provident Fiduciary | REIT | Building owner | Almaty, Kazakhstan | 134,000 m2 total area; 57,000 m2 retail area |
| REIT TSPG (TSPG Umbrella Fund), managed by Provident Fiduciary | REIT | Commercial landlord | Almaty, Kazakhstan | Dostyk Plaza, 134,000 m2 total / 57,000 m2 retail (Almaty), plus Shymkent Plaza |
| Related California | Developer | Homebuilder | Santa Ana, California | up to 3,750 units entitled (41 acres) |
| Related Group | Family / private | Commercial landlord | Miami, Florida | 17M sq ft developed |
| Related Group | Family / private | Homebuilder | Miami, Florida | more than 100,000 residences (since 1979) |
| Related Midwest (with Ann Arbor Housing Development Corporation) | Developer | Homebuilder | Ann Arbor, Michigan | about 330 affordable units planned at 350 S Fifth Ave |
| Religious and charitable owners | Institution | Landowner | Virginia Beach, Virginia | 879 parcels, $1.63B |
| Religious bodies (churches, dioceses, ministries) | Institution | Landowner | Ocala, Florida | 142 parcels, 448 acres, $192.9M |
| Religious bodies, principally the Anglican Synod of the Diocese of British Columbia and the Bishop of Victoria | Institution | Landowner | Nanaimo, British Columbia | $42,721.23 and $78,583.77 of municipal tax foregone in 2025 |
| Religious bodies, principally the Roman Catholic Archbishop of Vancouver | Institution | Landowner | Langley, British Columbia | $96,119 of City of Langley tax foregone in 2025 — the largest entry on that schedule |
| Religious institutions (a fabrique, religious institution or incorporated Church) | Institution | Landowner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $59,777,600 over 17 units |
| Religious institutions, fabriques and cemeteries | Institution | Landowner | Trois-Rivières, Quebec | $155,231,101 across art. 204(8°), (9°) and (12°) |
| Rembrandt Homes | Family / private | Homebuilder | London, Ontario | 422 |
| Remington Homes LLC | Private company | Homebuilder | Lincoln, Nebraska | 55 parcels (51 lots; 4 homes built 2025 or later) |
| Renaissance Res Holdings LLC | Private company | Commercial landlord | Concord, California | $154,309,748 (rank 3; four parcels) |
| Reno-Sparks Indian Colony | Government | Landowner | Reno-Sparks, Nevada | 31 parcels, about 59 acres |
| Reno-Tahoe Airport Authority | Government | Building owner | Reno-Sparks, Nevada | — |
| Reno-Tahoe Airport Authority | Government | Landowner | Reno-Sparks, Nevada | 49 parcels, about 6,276 acres, $598.5M taxable |
| Renown Health | Institution | Commercial landlord | Reno-Sparks, Nevada | 61 parcels, about 140 acres, $519.3M taxable |
| Renpro, LLC | Private company | Homebuilder | Auburn, New York | 29 parcels (27 one-, two- and three-family) |
| Rental holders with 15+ records: BPJS Management LLC (21), PBGC LLC (21), J & S LLC (16), Chicken Bone Housing Limited Partnership (16), SWB LLC (15), Offenhartz Inc (14) | Private company | Homebuilder | Burlington, Vermont | 15-21 records each |
| Reportage Properties | Private company | Homebuilder | Abu Dhabi, United Arab Emirates | not stated in readable form |
| Republic of Austria — Bundesimmobiliengesellschaft (BIG) and subsidiary ARE Austrian Real Estate | Government | Landowner | Vienna, Austria | about 2,000 properties, fair value almost EUR 18 billion (Austria-wide) |
| Republic of Austria — Burghauptmannschaft Österreich (heritage estate) | Government | Landowner | Vienna, Austria | 105 properties (in and outside Austria) |
| Republic of Austria (administered by Burghauptmannschaft Österreich) | Government | Building owner | Vienna, Austria | — |
| Republic of Austria (lessor; leased to the UN and IAEA) | Government | Building owner | Vienna, Austria | 180,000 m2 complex; about 4,500 offices, 19 conference rooms |
| Republic of Austria (represented by Burghauptmannschaft Österreich) | Government | Building owner | Vienna, Austria | — |
| Republic of Belarus | Government | Building owner | Minsk, Belarus | — |
| Republic of Belarus (State ownership) | Government | Landowner | Minsk, Belarus | 35.2 of 35.4 thousand ha (99.4%) |
| Republic of China — MOTC Civil Aeronautics Administration (civil side) and Ministry of National Defense, Air Force Command (military side) | Government | Building owner | Taipei, Taiwan | — |
| Republic of China (national government; non-public-use land managed by the National Property Administration, Ministry of Finance) | Government | Landowner | Taipei, Taiwan | 7,838.89 ha of national land in Taipei (2025) |
| Republic of China (state) — managed by National Taiwan University | Government | Building owner | Taipei, Taiwan | 115.49 ha main campus; about 34,164 ha in all (mostly forest outside Taipei) |
| Republic of China (state) — managed by the National Chiang Kai-shek Memorial Hall, Ministry of Culture | Government | Building owner | Taipei, Taiwan | about 25 ha (park) |
| Republic of Costa Rica (Estado costarricense) | Government | Landowner | San José, Costa Rica | National Stadium, La Sabana (35,000 seats) |
| Republic of Croatia | Government | Building owner | Zagreb, Croatia | — |
| Republic of Croatia — Ministry of Physical Planning, Construction and State Property (MPGI) and Državne nekretnine d.o.o. | Government | Landowner | Zagreb, Croatia | EUR 75.4 million planned 2026 income from managing State real estate and movables (national); no Zagreb count published |
| Republic of Croatia (concession grantor); concession held by Međunarodna zračna luka Zagreb d.d. (MZLZ) | Government | Building owner | Zagreb, Croatia | — |
| Republic of Cyprus | Government | Building owner | Nicosia (Lefkosia), Cyprus | — |
| Republic of Cyprus — Department of Lands and Surveys, State Land Management Branch | Government | Landowner | Nicosia (Lefkosia), Cyprus | Characteristics of 1,500 public buildings recorded, and all State property valued at 1/1/2018 and 1/1/2021 for the Republic's fixed-asset accounts |
| Republic of Cyprus (title); held under UN control since 1974 | Government | Building owner | Nicosia (Lefkosia), Cyprus | — |
| Republic of Cyprus and the Archbishopric of Cyprus — shares disputed | Government | Building owner | Nicosia (Lefkosia), Cyprus | — |
| Republic of Estonia (at the disposal of the Riigikogu) | Government | Building owner | Tallinn, Estonia | — |
| Republic of Indonesia — central government state property (Barang Milik Negara), managed by the Minister of Finance through DJKN (Directorate General of State Assets) | Government | Landowner | Jakarta, Indonesia | Rp2,266 trillion of central-government assets located in DKI Jakarta (31 Dec 2021), of Rp11,439 trillion nationwide |
| Republic of Indonesia — Ministry of State Secretariat (Kemensetneg), via its two public-service agencies PPKGBK and PPK Kemayoran | Government | Landowner | Jakarta, Indonesia | 729 ha in central Jakarta (279.08 ha GBK + 450 ha Kemayoran); all ministry assets revalued at Rp576.3 trillion (20 Oct 2020) |
| Republic of Indonesia — Ministry of State Secretariat (Kementerian Sekretariat Negara), managed by PPKGBK | Government | Building owner | Jakarta, Indonesia | 279.1 ha |
| Republic of Indonesia — Ministry of State Secretariat, managed by PPK Kemayoran (Pusat Pengelolaan Komplek Kemayoran) | Government | Building owner | Jakarta, Indonesia | about 450 ha |
| Republic of Korea — Korea Heritage Service (국가유산청) | Government | Building owner | Seoul, South Korea | 432,703 m² |
| Republic of Korea — national property (국유재산), managed by the Ministry of Finance and Economy (재정경제부) | Government | Landowner | Seoul, South Korea | ₩1,402.7 trillion of national property, 27,546 km² of land, nationwide (end-2025) |
| Republic of Korea — Yongsan Garrison land used by US Forces Korea (용산기지) | Government | Landowner | Seoul, South Korea | 2.43 million m² base; 584,000 m² returned in 2022 |
| Republic of Latvia — VAS Valsts nekustamie īpašumi (VNĪ, State Real Estate) | Government | Landowner | Riga, Latvia | Investment property EUR 336.2M (31 Dec 2025); total assets EUR 445.3M — national, no Riga split; in Riga 1,123 properties are solely State-owned (VZD) |
| Republic of Latvia (managed and rebuilt by VAS Valsts nekustamie īpašumi) | Government | Building owner | Riga, Latvia | 11,941 m² (castle convent project area) |
| Republic of Lithuania — heritage palaces held in trust by state museums | Government | Landowner | Vilnius, Lithuania | the Palace of the Grand Dukes and its contents (state property held in trust) |
| Republic of Lithuania — state property bank Turto bankas (state enterprise) | Government | Landowner | Vilnius, Lithuania | not established (no holdings total could be opened) |
| Republic of Lithuania (Government of Lithuania) | Government | Building owner | Vilnius, Lithuania | — |
| Republic of Lithuania (held in trust by the National Museum – Palace of the Grand Dukes of Lithuania, under the Ministry of Culture) | Government | Building owner | Vilnius, Lithuania | — |
| Republic of Lithuania; operated by the state company Lithuanian Airports (Lietuvos oro uostai) | Government | Building owner | Vilnius, Lithuania | — |
| Republic of Slovenia — Slovenski državni gozdovi (SiDG, State Forests company) | Government | Landowner | Ljubljana, Slovenia | 238,000 ha of State forest nationally (no Ljubljana split) |
| Republic of the Philippines (Government of the Philippines), Office of the President | Government | Building owner | Manila (City of Manila), Philippines | 9,931 m² floor area |
| Republic of Türkiye — Treasury (Hazine), managed by Milli Emlak Genel Müdürlüğü | Government | Landowner | Istanbul, Turkey | 4,662,231 properties, 346.5 billion m², nationwide (end 2021); no Istanbul figure published |
| Republic of Türkiye (national government project) | Government | Building owner | Istanbul, Turkey | — |
| Republic of Türkiye, through the State Airports Authority (DHMİ); operated under a 25-year lease by İGA, the Cengiz–Kolin–Limak–Mapa–Kalyon consortium that won the 2013 tender | Government | Building owner | Istanbul, Turkey | — |
| Republic of Venezuela — Ministerio del Poder Popular para la Defensa (Fuerte Tiuna) | Government | Landowner | Caracas, Venezuela | c. 4,500 ha (Fuerte Tiuna military complex, Coche and El Valle parishes) |
| Republic of Zambia (land vested in the President) | Government | Landowner | Lusaka, Zambia | all land in Zambia |
| Republic of Zambia (National Assembly) | Government | Building owner | Lusaka, Zambia | building covers about one hectare, on four main levels |
| Research Triangle Foundation of North Carolina | Institution | Landowner | Durham, North Carolina | 3 parcels in the City (2.1 acres); 21 countywide, 197 acres, $30.5M |
| Reserve at Woodchase LP | Private company | Building owner | Clinton, Mississippi | 22.4 acres |
| Reserve at Woodchase LP | Private company | Commercial landlord | Clinton, Mississippi | $16.7M, 1 parcel, 22.4 acres |
| Reserve Bank of Zimbabwe | Government | Building owner | Harare, Zimbabwe | — |
| Reserve land held by the Crown in right of Canada for Westbank First Nation | Government | Landowner | Westbank, British Columbia | 918.7 ha across Tsinstikeptum 9 and 10; about 5,340 acres across five WFN reserves |
| Résidences Dar Saada | Public company | Homebuilder | Rabat, Morocco | 747 units pre-sold in the 'Région Casablanca-Rabat' (44% of pre-sales), 2025 |
| Residencial Ciudad Real Ecológica (public–private project financed by Banreservas) | Developer | Homebuilder | Santo Domingo, Dominican Republic | 2,024 homes delivered (836 on 17 Oct 2026) |
| Residential building permits, all builders | Private company | Homebuilder | Dawson Creek, British Columbia | 1 unit, $1.25M, 2025 |
| Residential building permits, all builders | Private company | Homebuilder | Parksville, British Columbia | 217 units on 81 permits, $72.2M, 2025 |
| Residential building permits, all builders | Private company | Homebuilder | Port Alberni, British Columbia | 67 units, $26.7M, 2025 |
| Residential building permits, all builders | Private company | Homebuilder | Smithers, British Columbia | 16 units, $3.3M, 2025 |
| Residential building permits, all builders | Private company | Homebuilder | Terrace, British Columbia | 75 units, $32.0M, 2025 |
| Resort Municipality of Whistler | Government | Commercial landlord | Whistler, British Columbia | 797 ha of municipal parcels and local park |
| Resort Municipality of Whistler and its subsidiaries | Government | Landowner | Whistler, British Columbia | 797 ha; 375 WHA rental units; 745 new bed units 2019–2025 |
| Respond | Institution | Landowner | Dublin (Dublin City Council area), Ireland | 8,611 properties owned and/or managed (2024) |
| Retail, CUBF 52-59 except hotels (owners not established) | Private company | Commercial landlord | Val-d'Or, Quebec | 164 taxable units, $285,575,500 |
| Retail: Walmart, Kite Realty, B33 Hagerstown III, Lowe's | Public company | Commercial landlord | Hagerstown, Maryland | Walmart $25.0M; B33 $32.2M (294,013 sq ft); Kite $21.6M; Lowe's $19.9M |
| Retal Urban Development Company | Public company | Homebuilder | Riyadh, Saudi Arabia | 731 units delivered in 2025; 22,397 units across 57 projects; 65% of units in the Central Region |
| Rete Ferroviaria Italiana (Ferrovie dello Stato Italiane group) — station; commercial leasehold held by Grandi Stazioni Retail S.p.A. | Government | Building owner | Rome, Italy | — |
| Retirement Systems of Alabama (Employees' and Teachers' Retirement Systems) | Pension fund | Landowner | Montgomery, Alabama | 22 parcels, 40.3 acres, $532.0M |
| Reunion Hotel LP | Private company | Building owner | Dallas, Texas | 657,212 sq ft |
| Reve VQOF I SPE LLC et al | Private company | Commercial landlord | Boulder, Colorado | 7 accounts, $132M |
| Rexford Industrial Realty | REIT | Commercial landlord | Anaheim, California | 629,946 sq ft, 8 properties (16 buildings) plus 1 development site |
| Rexford Industrial Realty | REIT | Commercial landlord | Carlsbad-Oceanside, California | 950,160 sq ft, 19 buildings (Oceanside 513,325; Carlsbad 436,835) |
| Rexford Industrial Realty | REIT | Commercial landlord | Corona, California | 3 buildings, 211,942 sq ft; gross carrying amount $62.4M |
| Rexford Industrial Realty | REIT | Commercial landlord | Huntington Beach, California | 201,880 sq ft, 3 properties (5 buildings) |
| Rexford Industrial Realty | REIT | Commercial landlord | Irvine, California | 387,322 sq ft, 3 properties |
| Rexford Industrial Realty | REIT | Commercial landlord | Long Beach, California | 538,420 sq ft, 5 properties (8 buildings) |
| Rexford Industrial Realty | REIT | Commercial landlord | Los Angeles, California | 51.2M sq ft, 419 properties |
| Rexford Industrial Realty | REIT | Commercial landlord | Ontario, California | 18 properties, 46 buildings, 3,312,418 sq ft; $372.9M taxable value |
| Rexford Industrial Realty | REIT | Commercial landlord | Orange, California | 5 properties, 8 buildings, 290,049 sq ft |
| Rexford Industrial Realty | REIT | Commercial landlord | Riverside, California | 2 buildings, 33,258 sq ft |
| Rexford Industrial Realty | REIT | Commercial landlord | San Diego, California | 3.45M sq ft, 82 buildings (San Diego County) |
| Rexford Industrial Realty | REIT | Commercial landlord | Santa Ana, California | 699,459 sq ft, 4 properties |
| Reynolds II LP | Private company | Building owner | Rochester, New York | — |
| RGF Real Estate Fund | Private equity | Building owner | Mississauga, Ontario | 900,000 sq ft shopping centre on 80+ acres |
| RGF Real Estate Fund | Private equity | Commercial landlord | Mississauga, Ontario | 900,000 sq ft on 80+ acres (Erin Mills Town Centre) |
| RH Group (Rimbunan Hijau) | Private company | Building owner | Port Moresby, Papua New Guinea | — |
| RH Group (Rimbunan Hijau) | Private company | Commercial landlord | Port Moresby, Papua New Guinea | Vision City Mega Mall, and the Stanley hotel (now Sheraton, 394 keys) — no floor area stated |
| RH Macon LLC | Private company | Homebuilder | Macon, Georgia | 323 parcels (615 ac) |
| RHE Hatco Inc | Private company | Building owner | Garland, Texas | 197,762 sq ft across eight buildings (1945–1980) |
| Rhode Island Convention Center Authority | Government | Building owner | Providence, Rhode Island | — |
| Rhode Island Convention Center Authority | Government | Landowner | Providence, Rhode Island | 3 parcels, $247.6M |
| Rhode Island Hospital and The Miriam Hospital (hospital corporations) | Institution | Landowner | Providence, Rhode Island | 114 + 38 parcels, $894.5M + $165.7M |
| Rhode Island Public Transit Authority (RIPTA) | Government | Landowner | Providence, Rhode Island | 32 parcels, $36.8M |
| Rhode Island School of Design | Institution | Landowner | Providence, Rhode Island | 13 named parcels, $30.9M |
| Rhodes PNG Limited (Tuhava Town) | Private company | Homebuilder | Port Moresby, Papua New Guinea | 4,000 homes planned over 20 years; 38 under construction (Jul 2024) |
| Rhythm City Casino LLC | Private company | Building owner | Davenport, Iowa | — |
| Ribeiro Construction LLC | Private company | Homebuilder | Bridgeport, Connecticut | 6 new homes sold; 2 new parcels held |
| Ric Peterson Development Inc | Private company | Homebuilder | Fort St. John, British Columbia | $300,125.25 |
| Richardson Homes Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 20110, in good standing |
| Richardson International | Private company | Building owner | Thunder Bay, Ontario | — |
| Richcraft Homes | Family / private | Homebuilder | Ottawa, Ontario | 4,487 |
| Richland County | Government | Building owner | Columbia, South Carolina | — |
| Richland County | Government | Landowner | Columbia, South Carolina | 2 parcels in the city under 'RICHLAND COUNTY' by owner search, but see note (61 county-wide, 998.6 acres) |
| Richland Homes LLC | Private company | Homebuilder | Omaha, Nebraska | 307 parcels (296 lots without improvements) |
| Richland Mall CMBS 2026 LLC | REIT | Building owner | Waco, Texas | 693,777 sq ft (total center) |
| Richland School District #400 | Government | Landowner | Pasco-Richland-Kennewick, WA | 29 parcels, 384 acres, $205.7M (Richland areas) |
| Richlane Ventures Ltd. | Private company | Homebuilder | Chilliwack, British Columbia | Licence 20221, in good standing |
| Richmond American (Sekisui House U.S.) | Public company | Homebuilder | Las Vegas, Nevada | 491 |
| Richmond American Homes | Public company | Homebuilder | Glendale, Arizona | 102 homes |
| Richmond American Homes | Public company | Homebuilder | Mesa, Arizona | 25 homes |
| Richmond American Homes | Public company | Homebuilder | Victorville, California | about 100 homes sold in the Victorville Area (FY2025-26 roll) |
| Richmond American Homes (M.D.C. Holdings) | Public company | Homebuilder | Palmdale, California | 95 lots under construction |
| Richmond American Homes of Arizona | Developer | Homebuilder | Phoenix, Arizona | 2,229 parcels |
| Richmond American Homes of Arizona | Developer | Homebuilder | Scottsdale, Arizona | 9 parcels |
| Richmond American Homes of Maryland, Inc. | Private company | Homebuilder | Hagerstown, Maryland | 79 county / 5 city |
| Richmond American Homes of New Mexico, Inc. | Public company | Homebuilder | Albuquerque, New Mexico | 51 accounts |
| Richmond County Board of Education | Government | Landowner | Augusta, Georgia | Land at cost $18,554,963; buildings $902.6M (30 Jun 2024) |
| Richmond Public Schools (City of Richmond School Board) | Government | Landowner | Richmond, Virginia | 67 parcels, $571.7M (1.0%), 623 acres |
| Richmond Redevelopment and Housing Authority (RRHA) | Government | Landowner | Richmond, Virginia | 303 parcels, $309.4M, 1,324 acres |
| Richmond Riverfront Plaza, LP (sponsor: Hertz Investment Group) | Private company | Building owner | Richmond, Virginia | 949,875 sq ft (2018 CMBS term sheet) |
| RIDA Chula Vista, LLC | Developer | Building owner | Chula Vista, California | 1,600 rooms; convention space with four ballrooms |
| RIDA Chula Vista, LLC | Developer | Commercial landlord | Chula Vista, California | 1,600-room resort; $1.35B project |
| Ridge Hill Property Owner LLC | Private company | Building owner | Yonkers, New York | 1.2M sq ft (REBusinessOnline, 2022) |
| Ridge Hill Property Owner LLC | Private company | Commercial landlord | Yonkers, New York | $302.2M on 22 parcels |
| Ridgeview Homes Inc. | Private company | Homebuilder | Kitchener, Ontario | 552 |
| Ridgewood Vista Canyon LLC | Private company | Landowner | Santa Clarita, California | $240,533,698 · 3 parcels |
| Riga City — SIA Rīgas nami (municipal housing) | Government | Homebuilder | Riga, Latvia | c. 11,000 municipal flats held; 351 new flats funded with EUR 10M+ of EU money |
| Riga City (Rīgas valstspilsētas pašvaldība) | Government | Landowner | Riga, Latvia | 14,304 cadastral properties solely municipal + 1,426 shared with others (VZD, Oct 2026); about 11,000 municipal flats (c. 1,700 social) |
| Riigi Kinnisvara AS (Republic of Estonia) | Government | Landowner | Tallinn, Estonia | 455 properties, 6.1 million m² of land, 791 buildings with 984,000 m² net floor area owned (31 Dec 2025, Estonia-wide) |
| Rinaldi Homes (Niagara) Inc. | Family / private | Homebuilder | St. Catharines, Ontario | 627 |
| Rinascente (Central Group, Thailand) | Private company | Building owner | Rome, Italy | 14,000 m² store |
| Ringling College of Art and Design | Institution | Landowner | Sarasota, Florida | 75 parcels, 61.3 acres, $163.0M |
| Rio Nuevo Multipurpose Facilities District | Government | Building owner | Tucson, Arizona | — |
| Rio Nuevo Multipurpose Facilities District | Government | Landowner | Tucson, Arizona | 57 parcels, 79.5 acres, $289.9M |
| RioCan Real Estate Investment Trust | REIT | Building owner | Burlington, Ontario | 721,000 sq ft |
| RioCan Real Estate Investment Trust | REIT | Landowner | Burlington, Ontario | Burlington Centre, 721,000 sq ft on 4,623 parking spaces |
| RioCan Real Estate Investment Trust | REIT | Commercial landlord | Burlington, Ontario | 721,000 sq ft (Burlington Centre) |
| RioCan Real Estate Investment Trust | REIT | Building owner | Kanata, Ontario | 386,336 sq ft, 35 units |
| RioCan Real Estate Investment Trust | REIT | Commercial landlord | Kanata, Ontario | 386,336 sq ft (Kanata Centrum, 35 units) and 108,562 sq ft (RioCentre Kanata, 16 units) |
| RioCan Real Estate Investment Trust | REIT | Building owner | North York, Ontario | — |
| RioCan Real Estate Investment Trust | REIT | Commercial landlord | North York, Ontario | not established — riocan.com returns 403 |
| RioCan Real Estate Investment Trust | REIT | Commercial landlord | Oakville, Ontario | 452,000 sq ft (Oakville Place), 50 per cent plus management |
| RioCan Real Estate Investment Trust (50%) and Hudson's Bay Company (50%) | REIT | Building owner | Oakville, Ontario | 452,000 sq ft (42,000 m2) |
| Riparian MDMI SFR Portfolio 1-3 LLC and MDMI SFR Portfolio 4 LLC | Private company | Commercial landlord | Warren, Michigan | 125 houses, $21.5M |
| Ripton International Capital Holders Ltd | Developer | Homebuilder | Kingston, Jamaica | 171 units permitted, 8 Trafalgar Road (NEPA, Feb 2026) |
| Risingstar II LLC and Desert Sunrise LLC | Private company | Building owner | Sunnyvale, California | 349,758 sq ft on 14.8 acres |
| Risingstar II LLC and Desert Sunrise LLC | Private company | Commercial landlord | Sunnyvale, California | 349,758 sq ft (410-430 N Mary Ave), bought for $290.7M in 2017 |
| RISMA | Public company | Commercial landlord | Rabat, Morocco | 24 hotels in 11 cities; 4 in Rabat (Sofitel Jardin des Roses, MGallery Diwan, Mercure Shéhérazade, Ibis Agdal) |
| Ritiac Construction Ltd. | Private company | Homebuilder | Sarnia, Ontario | 68 |
| River Crossing Shoppes LLC | Private company | Building owner | Macon, Georgia | — |
| River Crossing Shoppes LLC / Shoppes at River Crossing, LLC | Private company | Commercial landlord | Macon, Georgia | 58.8 ac; $37,995,611 paid Mar 2013; $28.3M assessed (FY2024) |
| River House Holdings I LLC | Private company | Homebuilder | Providence, Rhode Island | $56.5M, 1 Point St |
| River Lofts CL LLC | Private company | Homebuilder | Fort Lauderdale, Florida | 352 units |
| River Oaks Properties Ltd and ROP / River Oaks single-asset LLCs | Private company | Commercial landlord | El Paso, Texas | 206 accounts, about 697 acres |
| River Park Properties | Private company | Building owner | Fresno, California | 475,000 sq ft (The Marketplace, per the manager's history page) |
| River Park Properties | Private company | Commercial landlord | Fresno, California | $197.6M |
| River Parks Authority | Government | Landowner | Tulsa, Oklahoma | 25 accounts, about 734 acres, $13.0M market value |
| Riverbay Corporation (Co-op City) | Private company | Homebuilder | New York City, New York | 10,914 units |
| Riverfront Holdings, Inc. (a General Motors subsidiary) | Public company | Building owner | Detroit, Michigan | 6,112,830 sq ft floor area on the roll |
| Riverland Associates II, IV and V LLLP | Private company | Homebuilder | Port St. Lucie, Florida | 1,154 vacant lots; 2,183 acres |
| Riverland Associates II, IV and V LLLP and Riverland/Kennedy entities | Developer | Landowner | Port St. Lucie, Florida | 1,296 parcels, 2,183 acres |
| Riverland Associates II, IV and V LLLP; Riverland/Kennedy LLP, II LLC and III LLC | Developer | Building owner | Port St. Lucie, Florida | 2,183 acres in 1,296 parcels (roll) |
| Riverside Community College District | Government | Building owner | Moreno Valley, California | — |
| Riverside Community College District (Riverside City College) | Government | Landowner | Riverside, California | 1,350 employees (rank 7 employer) |
| Riverside Healthcare Association Inc | Institution | Building owner | Williamsburg, Virginia | 181,410 sq ft gross |
| Riverside Healthcare Association Inc | Institution | Landowner | Williamsburg, Virginia | 2 parcels, 131.4 acres, $53.7M (2024) |
| Riverside Healthcare System | Private company | Landowner | Riverside, California | $350.0M taxable value, rank 1 (FY2025) |
| Riverside Tower North, LLC | Private company | Building owner | Baton Rouge, Louisiana | — |
| Riverside Unified School District | Government | Landowner | Riverside, California | 6,562 employees (rank 2 employer) |
| Riverview Investments LLC | Private company | Building owner | Evansville, Indiana | 180,500 sq ft (s16); 331,588 sq ft on the roll |
| Riverview Square Hotel LLC | Private company | Building owner | Clarksville, Tennessee | 101,415 sq ft (roll) |
| Riverview Tower LLC | Private company | Building owner | Vancouver, Washington | 235,161 sq ft |
| Rivier University | Institution | Landowner | Nashua, New Hampshire | 24 parcels, $78.9M |
| Riviera Dairy (part of the land); Macerich leasehold | Family / private | Building owner | Santa Barbara, California | 325,000 sq ft GLA (Macerich); 31-acre site |
| RIVP — Régie immobilière de la Ville de Paris | Government | Homebuilder | Paris, France | 9,179 (66,000+ managed) |
| RJB Group of Companies | Private company | Building owner | Amsterdam, Netherlands | 75,000 m2 gross floor area |
| RJB Group of Companies | Private company | Commercial landlord | Amsterdam, Netherlands | Valley, 75,000 m2 GFA (mixed use, 200 apartments) |
| RLJ Lodging Trust | REIT | Commercial landlord | Miami Beach, Florida | 1 hotel, 231 rooms; Schedule III gross $80.0M |
| RLJ Lodging Trust | REIT | Building owner | Milpitas, California | — |
| RLJ Lodging Trust | REIT | Commercial landlord | Milpitas, California | 1 hotel, 267 rooms |
| RLJ Lodging Trust | REIT | Commercial landlord | New Orleans, Louisiana | 4 hotels, 963 rooms (one a 50% joint venture) |
| RM Madden Construction Inc | Private company | Homebuilder | Des Moines, Iowa | 19 parcels (18 lots) |
| RM11A Holdings, LLC | Private company | Homebuilder | Auburn, New York | 113,388 sq ft garden apartments, built 2014, $12.2M |
| RMI Properties LLC | Private company | Commercial landlord | Carlsbad, New Mexico | 2 accounts, 42.4 ac, $4.42M |
| RNA Homes LLC | Private company | Homebuilder | Lansing & East Lansing, Michigan | 9 parcels, 1.3 acres |
| RO LLC | Private company | Building owner | Arlington, Virginia | 266,501 sq ft (County roll) |
| Roanoke Builders LLC; Henegar Homes LLC; E & P Homes LLC | Private company | Homebuilder | Roanoke, Virginia | 5 single-family sales each (2024-2026) |
| Roanoke Electric Steel Corporation | Public company | Landowner | Roanoke, Virginia | 42 parcels, 173.2 acres, $23.6M |
| Roanoke Regional Airport Commission | Government | Building owner | Roanoke, Virginia | — |
| Roanoke Regional Airport Commission | Government | Landowner | Roanoke, Virginia | 27 parcels, 811.6 acres, $119.0M |
| Rob Piroli Construction Inc. | Private company | Homebuilder | Windsor, Ontario | 0 |
| Robertson Construction Co LLC | Private company | Homebuilder | Mobile, Alabama | 66 parcels |
| Robinson Pharma Inc | Private company | Landowner | Santa Ana, California | $186,652,906 taxable assessed value (rank 3, 0.52%) |
| Robinsons Land Corporation | Public company | Commercial landlord | Manila (City of Manila), Philippines | 273,000 m² GFA in two Manila malls (Robinsons Manila 241,000 m²; Robinsons Otis 32,000 m²); 57 malls nationally |
| Robinsons Land Corporation (PSE: RLC) | Public company | Building owner | Manila (City of Manila), Philippines | 241,000 m² gross floor area |
| Robinsons Land Corporation (RLC Residences) | Public company | Homebuilder | Manila (City of Manila), Philippines | Robinsons Place Residences (2 towers), Adriatico Place (3 towers), Otis 888 Residences (195 units on 3.0 ha, Paco, launched Feb 2009) |
| Robson Homes | Private company | Homebuilder | Pleasanton, California | 14 single-family homes (under construction) |
| Rochdale | Institution | Landowner | Amsterdam, Netherlands | 27,860 units (27,157 self-contained; 25,649 social rent) |
| Rochdale Village Inc | Private company | Homebuilder | New York City, New York | 5,860 units |
| Rochester City School District (on City of Rochester title) | Government | Landowner | Rochester, New York | 82 parcels, 374 acres, $177.9M |
| Rochester Gas & Electric Corporation | Public company | Landowner | Rochester, New York | 94 parcels, 156 acres, $1.62B |
| Rochester General Hospital | Institution | Landowner | Rochester, New York | 2 parcels, 43 acres, $172.0M |
| Rochester Housing Authority | Government | Landowner | Rochester, New York | 379 parcels, 127 acres, $113.5M |
| Rochester-Genesee Regional Transportation Authority | Government | Landowner | Rochester, New York | 22 parcels, 18 acres, $9.6M |
| Rockefeller Center Properties (RCP) | Private company | Building owner | New York City, New York | 2,122,138 sq ft building area, of which 2,051,112 sq ft office (PLUTO) |
| Rockford Area Habitat for Humanity | Institution | Homebuilder | Rockford, Illinois | 25 parcels, about 12 acres, all in the city |
| Rockford College (Rockford University) | Institution | Landowner | Rockford, Illinois | 9 parcels, about 152 acres in the city |
| Rockford Faust Ltd Partnership | Private company | Building owner | Rockford, Illinois | — |
| Rockford Faust Ltd Partnership | Private company | Commercial landlord | Rockford, Illinois | 1 building, 15 floors (Rockford's tallest) |
| Rockford Housing Authority | Government | Landowner | Rockford, Illinois | 275 parcels, about 138 acres, all in the city |
| Rockford Mass Transit District | Government | Landowner | Rockford, Illinois | 3 parcels, about 4.6 acres |
| Rockford Park District (with the Rockford Park District Foundation) | Government | Landowner | Rockford, Illinois | 203 parcels, about 1,861 acres in the city; 304 parcels, about 2,886 acres county-wide; Foundation a further 14 parcels, 65 acres in the city |
| Rockford Public Schools (Board of Education, District 205) | Government | Landowner | Rockford, Illinois | about 123 parcels, about 745 acres in the city |
| Rockwell Collins Inc | Public company | Building owner | Cedar Rapids, Iowa | — |
| Rocky Mountain Housing Society | Institution | Homebuilder | Cranbrook, British Columbia | 1601/1603 – 6th Street North, $3,078 exempted |
| Rodeo Riders Group LLC | Private company | Building owner | Mesquite, Texas | 85,750 sq ft arena building (1986) plus 10,990 sq ft offices |
| Roers MN Opp Zone Fund LLC | Private company | Homebuilder | Bloomington, Minnesota | Apartment building, 2021, $36.5M |
| ROF V Ross Investment LLC | Private company | Building owner | Dallas, Texas | 1,245,324 sq ft total area; 1,225,200 sq ft net lease area |
| ROF V Ross Investment LLC | Private company | Commercial landlord | Dallas, Texas | 1,245,324 sq ft |
| Roger A. Rivard & Son Ltd. (Rivard Brothers) | Family / private | Homebuilder | Temiskaming Shores, Ontario | 44 |
| Rogers Communications Inc. | Public company | Building owner | Canada | — |
| Rogers Real Estate Development Limited | Family / private | Building owner | Mississauga, Ontario | — |
| Rohit Group of Companies | Family / private | Homebuilder | Edmonton, Alberta | Five operating brands; no unit figure published |
| ROIB 1301 Gervais LLC | Private company | Building owner | Columbia, South Carolina | 300,000 sq ft heated (roll) |
| Rolling Pines Development LLC | Private company | Homebuilder | Little Rock, Arkansas | 80 parcels, 20.3 acres |
| Roma Capitale | Government | Homebuilder | Rome, Italy | 1,040 flats bought from Enasarco (336 deeded Dec 2025 for EUR 53M; 702 due in 2026) |
| Roma Capitale (Comune di Roma) | Government | Landowner | Rome, Italy | c. 23,000 municipally owned public-housing flats; Circo Massimo and Imperial Fora in its charge |
| Roman Builders Inc | Private company | Homebuilder | New Orleans, Louisiana | 20 parcels, 19 of them vacant |
| Roman Catholic Archdiocese of Vilnius | Institution | Landowner | Vilnius, Lithuania | 95 parishes (archdiocese-wide, Wikipedia infobox); property totals not established |
| Roman Catholic Archdiocese of Zagreb (Zagrebačka nadbiskupija) and related church legal persons | Institution | Landowner | Zagreb, Croatia | Four State-owned locations donated in March 2026 (a fifth to follow) to settle title around the new Maksimir stadium |
| Roman Catholic Bishop of Helena | Institution | Landowner | Missoula, Montana | 10 rows; 21.5 acres; $27.6M |
| Roman Catholic Bishop of Manchester | Institution | Landowner | Manchester, New Hampshire | 58 parcels, 286.2 acres, $121.2M |
| Roman Catholic Bishop of Manchester | Institution | Landowner | Nashua, New Hampshire | 15 parcels, $66.3M |
| Roman Catholic Bishop of Oakland, a corporation sole | Institution | Building owner | Fremont, California | founded 1797 |
| Roman Catholic Bishop of Springfield | Institution | Landowner | Springfield, Massachusetts | 50 records, $58.2M, about 394 acres |
| Roman Catholic Bishop of Worcester | Institution | Landowner | Worcester, Massachusetts | 55 records, $241.2M, about 301 acres |
| Roman Catholic Diocese of Gary (parishes and the bishop's corporation) | Institution | Landowner | Michigan City, Indiana | 33 parcels, 96.1 acres, $11.9M assessed |
| Roman Catholic Diocese of St. Augustine (Bishop of the Diocese; Roman Catholic Church) | Institution | Landowner | St. Augustine, Florida | 26 parcels, 66.7 acres, $50.0M |
| Roman Catholic Diocese of Wheeling-Charleston | Institution | Landowner | Clarksburg, West Virginia | 31 parcels, 38.9 acres |
| Roman Catholic Episcopal Corporation of Prince Rupert | Institution | Building owner | Prince George, British Columbia | — |
| Roman Catholic Episcopal Corporation of Prince Rupert | Institution | Landowner | Prince George, British Columbia | six exempt parcels, $155,678.85 of municipal tax foregone in 2025 |
| Roman Catholic orders and parishes | Institution | Landowner | Town of Oyster Bay, New York | 21 parcels, $354.6M |
| Roman Catholic parishes and institutions | Institution | Landowner | Lafayette, Louisiana | 96 parcels, 337.9 acres, $15.0M assessed parish-wide |
| Romanian Patriarchate (Patriarhia Română, Romanian Orthodox Church) | Institution | Landowner | Bucharest, Romania | 110,000 m² Arsenal Hill site given by protocol, 13 Feb 2006; 11-hectare National Cathedral complex |
| Romanian State — administered by the Chamber of Deputies and the Senate | Government | Building owner | Bucharest, Romania | c. 330,000 m² built floor area (ro.wikipedia); 365,000 m² (en.wikipedia) |
| Romanian State (public property; buildings assigned to administrators) | Government | Landowner | Bucharest, Romania | Palace of the Parliament, c. 330,000 m² floor area, administered by the Chamber of Deputies and the Senate |
| Romanian State railway estate — managed by Compania Națională de Căi Ferate „CFR” S.A. | Government | Building owner | Bucharest, Romania | over 33,000 m² gross floor area in buildings A, B, C and G (Phase I works) |
| Ronning Enterprises Inc (and Ronning Construction, Ronning Commercial, Ronning Real Estate, Ronning Land Corporation) | Private company | Homebuilder | Sioux Falls, South Dakota | 135 parcels (106 lots in its own name) |
| Ronson Development SE | Private company | Homebuilder | Warsaw, Poland | 514 units sold and 663 handed over in 2024; landbank of 4,106 units |
| Roosevelt University | Institution | Landowner | Schaumburg, Illinois | 2 parcels |
| Roosevelt Water Conservation District | Government | Landowner | Chandler, Arizona | 14 parcels, 48 acres, $23M |
| Roquette | Family / private | Building owner | Portage la Prairie, Manitoba | 200,000 sq ft (20,000 m2) |
| Roquette | Family / private | Commercial landlord | Portage la Prairie, Manitoba | 200,000 sq ft |
| Rosas New Homes LLC | Private company | Homebuilder | Midland, Texas | 20 accounts, 11.0 acres |
| Rosehaven Homes | Private company | Homebuilder | Hamilton, Ontario | 3,670 |
| Rosehaven Homes | Private company | Homebuilder | Oakville, Ontario | 2,736 across five licences |
| Rosewood Commons Property Owner LLC | Private company | Commercial landlord | Pleasanton, California | $276.5M taxable value (0.87%), FY2024/25 |
| ROSHN Group | Sovereign fund | Commercial landlord | Riyadh, Saudi Arabia | ROSHN Front (retail and offices, North Riyadh); floor area not stated |
| ROSHN Group | Sovereign fund | Homebuilder | Riyadh, Saudi Arabia | not stated in readable form (SEDRA: 'over a thousand families'; fifth phase selling) |
| ROSHN Group, 'a Public Investment Fund (PIF) company' | Sovereign fund | Building owner | Riyadh, Saudi Arabia | — |
| Ross Stores (Ross Dress For Less, Inc.) | Public company | Commercial landlord | Moreno Valley, California | 3 facilities; 1.3M sq ft owned, 1.9M sq ft leased |
| Rosslyn Syndicate LC (Rosslyn Towers) | Private company | Homebuilder | Arlington, Virginia | 845 units |
| Roswell Park Cancer Institute Corporation | Government | Landowner | Buffalo, New York | 16 parcels, $14.9M (in its own name) |
| Roth Street I and II Limited Partnerships | Private company | Homebuilder | Madison, Wisconsin | 553 units in two buildings (2024, $78.8M) |
| Round Rock Independent School District | Government | Landowner | Round Rock, Texas | 56 schools; about 110 sq mi district |
| Roxbury Properties I LLC | Private company | Homebuilder | Gulfport, Mississippi | 62 lots |
| Royal Canadian Mounted Police | Government | Building owner | Canmore, Alberta | 647 m2 |
| Royal Canadian Mounted Police | Government | Landowner | Canmore, Alberta | 0.61 ha over 2 Crown-owned parcels |
| Royal Canadian Mounted Police | Government | Building owner | Cochrane, Alberta | 1,027 sq m |
| Royal Canadian Mounted Police | Government | Commercial landlord | Gloucester, Ontario | 28,851 m² Crown-owned on 178.2 ha, plus two leases |
| Royal Canadian Mounted Police | Government | Building owner | Milton, Ontario | 6,607 sq m on 1.8370 ha |
| Royal Canadian Mounted Police | Government | Landowner | Milton, Ontario | 1.8370 ha at 2755 High Point Drive |
| Royal Canadian Mounted Police | Government | Building owner | Parksville, British Columbia | 794 sq m in 2 buildings on 0.5666 ha |
| Royal Canadian Mounted Police | Government | Building owner | Smithers, British Columbia | 857 sq m in 3 buildings on 1.0279 ha |
| Royal Canadian Mounted Police | Government | Building owner | Swift Current, Saskatchewan | 1,878 m² |
| Royal Canadian Mounted Police | Government | Building owner | Weyburn, Saskatchewan | 970 m² |
| Royal Canadian Mounted Police | Government | Landowner | Weyburn, Saskatchewan | 0.8842 ha over two sites |
| Royal Canadian Mounted Police (Crown in right of Canada) | Government | Building owner | Whistler, British Columbia | 1,541 sq m across seven houses on 0.6853 ha |
| Royal Canadian Mounted Police (Crown in right of Canada) | Government | Building owner | Williams Lake, British Columbia | 2,088.9 sq m in two buildings on 0.4072 ha |
| Royal Caribbean Group (Royal Beach Club, Paradise Island) | Public company | Landowner | Nassau, The Bahamas | 13 privately owned acres plus 4 acres of Crown land on lease (17-acre site) |
| Royal Charter Properties-Westchester, Inc. | Institution | Building owner | White Plains, New York | — |
| Royal Charter Properties-Westchester, Inc. and The New York and Presbyterian Hospital | Institution | Landowner | White Plains, New York | 2 parcels, $378.0M, 241 acres |
| Royal City Centre — owner not established | Not established | Commercial landlord | New Westminster, British Columbia | 371,523 sq ft gross leasable area |
| Royal Government of Cambodia | Government | Building owner | Phnom Penh, Cambodia | — |
| Royal Government of Cambodia (State public and private property) | Government | Landowner | Phnom Penh, Cambodia | not quantified |
| Royop (Southlands) Development Ltd | Developer | Commercial landlord | Medicine Hat, Alberta | Named among the city's largest corporate taxpayers |
| RP James Center LLC (James Center) | Private company | Commercial landlord | Richmond, Virginia | 3 office towers + deck, $157.9M |
| RPAI Naperville Main LLC (Kite Realty Group) | REIT | Building owner | Naperville, Illinois | — |
| RPI Fig Garden LP | Private company | Commercial landlord | Fresno, California | $104.1M |
| RREEF Property Trust | REIT | Commercial landlord | Chula Vista, California | 96,114 sq ft (Terra Nova Plaza) |
| RS Phoenix Portfolio LLC | Private company | Commercial landlord | Tempe, Arizona | 4 parcels, 41 acres, $164.0M |
| RS Rental I, II and III-A LLC | Private company | Commercial landlord | Southaven, Mississippi | 167 houses, $18.0M appraised |
| RSS JPMBB2015-C31 DE HSP LLC | Private company | Building owner | Birmingham, Alabama | 553,101 sq ft (Assessor living area) |
| RTN East LLC and RTN West LLC | Private company | Building owner | Alexandria, Virginia | 3.2 acres in two parcels (43,520 + 97,660 sq ft) |
| Ruba | Private company | Homebuilder | Mexico City (Ciudad de México) | 19 cities, 46 years |
| Ruby Mountain Builders Inc. | Private company | Homebuilder | Nelson, British Columbia | Licence 40207, in good standing |
| Ruffin Epic LLC | Private company | Building owner | Wichita, Kansas | 289,154 rentable sq ft (Behringer Harvard REIT I, 2007); 329,557 sq ft on the roll |
| Rugby Realty | Private company | Building owner | Pittsburgh, Pennsylvania | 400,000 sq ft (Post-Gazette); 435,491 sq ft (2017 CMBS appraisal comparable) |
| Rugby Realty | Private company | Commercial landlord | Pittsburgh, Pennsylvania | Gulf Tower, Koppers Building, Frick Building |
| Run Well Ranches LLC, College Street Partners LLC and other co-owners | Private company | Building owner | Greenville, South Carolina | 330,000 sq ft (s20) |
| RUP Natsionalny Aeroport Minsk (republican unitary enterprise; property of the Republic of Belarus) | Government | Building owner | Minsk, Belarus | 925 ha land plot |
| RUP Natsionalny Aeroport Minsk (State enterprise) | Government | Landowner | Minsk, Belarus | 925 ha land plot |
| Ruscio Masonry and Construction Ltd. | Family / private | Homebuilder | Sault Ste. Marie, Ontario | 75 |
| Russell City Energy Company, LLC | Private company | Building owner | Hayward, California | 635 MW combined-cycle gas plant |
| Russell Plantation LP (and Russell Plantation Ltd Partnership) | Private company | Landowner | Brownsville, Texas | 9 accounts, about 1,370 acres |
| Russian Federation | Government | Building owner | Moscow, Russia | 27.5 ha (walled triangle) |
| Russian Federation — Presidential Property Management Directorate (Управление делами Президента) | Government | Landowner | Moscow, Russia | Keeps the register of the federal property it manages; no Moscow count published on its site (latest property-performance report online is for 2019) |
| Russian Orthodox Church — parishes of the Moscow church-building programme | Institution | Landowner | Moscow, Russia | 299 sites in the programme; 152 church complexes built and in use, 41 under construction (early 2026) |
| Rutgers, The State University of New Jersey | Institution | Landowner | Newark, New Jersey | 94 parcels, $214.6M |
| Rutherford County | Government | Building owner | Murfreesboro, Tennessee | — |
| Rutherford County | Government | Landowner | Murfreesboro, Tennessee | 42 parcels, 516.9 acres, $350.6M appraised (121 parcels, 2,286.0 acres, $896.9M county-wide) |
| Rutherford County Board of Education (Rutherford County Schools) | Government | Landowner | Murfreesboro, Tennessee | 6 parcels, 211.2 acres, $102.5M (31 parcels, 928.9 acres, $325.3M county-wide) |
| RXR (Hamilton Green 1 Partners LLC) | Private company | Homebuilder | White Plains, New York | $319.4M |
| RXR (Soyo Exalta LLC and RXR Larkin Tower, LLC) | Private company | Homebuilder | Yonkers, New York | $181.5M |
| RXR Soyo Exalta Owners LLC | Private company | Building owner | Yonkers, New York | — |
| Ryan Companies (master developer, Highland Bridge): PROJECT PAUL LLC, HIGHLAND BRIDGE PROPERTY OWNER LLC | Private company | Homebuilder | St. Paul, Minnesota | 27 parcels, 23.3 acres, $82.1M (Project Paul); a 97-unit building completed 2025 |
| Ryman Hospitality Properties | REIT | Commercial landlord | Nashville, Tennessee | 2,888 hotel rooms, about 172 acres (Gaylord Opryland) |
| Ryman Hospitality Properties (RHP Hotels, LLC and affiliates) | REIT | Landowner | Nashville, Tennessee | 4 parcels, about 234 acres, $0.93B |
| S IMMO AG (100% owned by CPI Europe AG, formerly IMMOFINANZ) | Public company | Building owner | Vienna, Austria | about 66,000 m2 gross lettable area |
| S IMMO AG (CPI group) | Public company | Commercial landlord | Zagreb, Croatia | Zagrebtower (c. 26,000 m²) bought in 2020, alongside Eurocenter and HOTO Tower |
| SA Corporate Real Estate (Afhco and Indluplace) | REIT | Homebuilder | Johannesburg, South Africa | 7,386 units in the Johannesburg CBD (45.4% of 16,353 residential units) |
| SA Corporate Real Estate Limited | REIT | Commercial landlord | Johannesburg, South Africa | 241 properties valued at R18 billion; 1.6 million m² GLA (national) |
| Saca Development | Private company | Building owner | San Diego, California | 570,000 sq ft (OCBJ); 650,000 sq ft (The Real Deal) |
| Sacramento Kings | Private company | Commercial landlord | Sacramento, California | $389.3M |
| Sacred Heart Health System Inc | Institution | Building owner | Pensacola, Florida | 1,485,033 sq ft building area on the main parcel, 39.9 acres (roll) |
| Sacred Heart Health System Inc | Institution | Landowner | Pensacola, Florida | 33 parcels, 102.4 acres, $254.5M |
| Sacred Heart University Inc | Institution | Landowner | Bridgeport, Connecticut | 11 parcels, 21.0 acres, $182.5M appraised |
| Safe Harbor Marinas, LLC | Private equity | Building owner | Fajardo, Puerto Rico | — |
| Safe Harbor Marinas, LLC (Blackstone affiliate since April 2025) | Private equity | Commercial landlord | Fajardo, Puerto Rico | 1,610 wet slips and dry-storage spaces; gross carried value $107.9M (31 Dec 2024) |
| Sagi Family LLC and the Sagi Property LLCs | Private company | Commercial landlord | Hagerstown, Maryland | 96 accounts, 216 dwelling units, $19.1M assessed |
| Saigon Newport Corporation (Tổng công ty Tân Cảng Sài Gòn, Công ty TNHH MTV) — Ministry of National Defence (Binh đoàn 20) | Government | Building owner | Ho Chi Minh City (Saigon), Vietnam | — |
| Sail Properties LLC | Private company | Commercial landlord | Minot, North Dakota | $892,750 - rank 9 |
| Saint John Port Authority | Government | Building owner | Saint John, New Brunswick | — |
| Saint John Port Authority | Government | Commercial landlord | Saint John, New Brunswick | $56.8 million assessed across four port accounts |
| Saint Louis University | Institution | Landowner | St. Louis, Missouri | 286 parcels, about 325 acres, $41.4M |
| Saint Luke's Health System | Institution | Landowner | Overland Park, Kansas | Saint Luke's South Hospital, 171 beds, 12300 Metcalf Ave |
| Saint Paul Housing and Redevelopment Authority | Government | Landowner | St. Paul, Minnesota | 181 parcels, $99.5M, about 63 acres |
| Saint Paul Public Housing Agency | Government | Landowner | St. Paul, Minnesota | 376 parcels, 4,274 units, $442.1M, about 216 acres |
| Saint Paul Public Schools (Independent School District No. 625) | Government | Landowner | St. Paul, Minnesota | 124 parcels, $854.1M, about 503 acres |
| Saint Paul RiverCentre Authority | Government | Building owner | St. Paul, Minnesota | 646,900 sq ft (roll) |
| Saint Paul RiverCentre Authority | Government | Landowner | St. Paul, Minnesota | 2 parcels, $168.2M, 10.7 acres |
| Saint Peter's University | Institution | Landowner | Jersey City, New Jersey | 29 parcels, $163.4M |
| Saint-Sauveur's hotel stock (owners not established) | Private company | Commercial landlord | Saint-Sauveur, Quebec | 132 units, $70,264,600 |
| Sainte-Adèle's hotel and inn stock (owners not established) | Private company | Commercial landlord | Sainte-Adèle, Quebec | 71 hotel units, $29,178,600 |
| Sal-Dan Developments Limited | Family / private | Homebuilder | Sault Ste. Marie, Ontario | 165 |
| Salem Hospital (Salem Health Hospitals & Clinics) | Institution | Building owner | Salem, Oregon | — |
| Salem Hospital / Salem Health Hospitals & Clinics | Institution | Landowner | Salem, Oregon | 64 records named, about 31 acres; main campus ~$496M exempt |
| Salem-Keizer School District 24J | Government | Landowner | Salem, Oregon | 36 records named, about 170 acres; public and private school class 959 acres in all |
| Salinas Valley Memorial Healthcare System | Government | Landowner | Salinas, California | Land $26.1M; buildings and improvements $439.9M at cost (30 Jun 2025, draft audited) |
| Salinas Valley Memorial Healthcare System (healthcare district) | Government | Building owner | Salinas, California | 263 licensed beds; hospital parcel 9.25 acres (GIS) |
| Sally Creek Lifestyle Homes Inc. | Private company | Homebuilder | Woodstock, Ontario | 34 |
| Salt Lake City Corporation | Government | Building owner | Salt Lake City, Utah | — |
| Salt Lake City Corporation (incl. Department of Airports, Public Utilities) | Government | Landowner | Salt Lake City, Utah | 1,554 parcels, about 14,280 acres, $4.75B |
| Salt Lake County | Government | Building owner | Salt Lake City, Utah | 42,718 sq ft on roll (exempt record) |
| Salt Lake County | Government | Landowner | Salt Lake City, Utah | 353 parcels, about 795 acres, $1.13B |
| Salt Lake Tabernacle Corp; Temple Corp of the Church of Jesus Christ of Latter-day Saints | Institution | Building owner | Salt Lake City, Utah | — |
| Salt River Pima-Maricopa Indian Community | Government | Landowner | Mesa, Arizona | 2 parcels, 594 acres, $45.2M |
| Salt River Pima-Maricopa Indian Community | Government | Landowner | Phoenix, Arizona | 54,568 acres |
| Salt River Pima-Maricopa Indian Community | Government | Landowner | Scottsdale, Arizona | 54,568 acres (adjacent, none inside the City) |
| Salt River Project | Government | Landowner | Tempe, Arizona | 99 parcels, 529 acres, $883.2M |
| Salt River Project Agricultural Improvement and Power District | Government | Landowner | Chandler, Arizona | 45 parcels, 93 acres, $56M |
| Salt River Project Agricultural Improvement and Power District | Government | Landowner | Glendale, Arizona | 53 parcels, 168 acres, $65.2M |
| Salt River Project Agricultural Improvement and Power District | Government | Landowner | Mesa, Arizona | 134 parcels, 165 acres, $77.0M |
| Salt River Project Agricultural Improvement and Power District | Government | Landowner | Phoenix, Arizona | 177 parcels, 279 acres in Phoenix |
| Salt River Project Agricultural Improvement and Power District | Government | Landowner | Scottsdale, Arizona | 33 parcels, 52 acres, $76M |
| Sam-Will, Inc. (Boyd Gaming) | Public company | Building owner | Las Vegas, Nevada | — |
| Sam's Real Estate Business Trust | Public company | Commercial landlord | Clarksburg, West Virginia | $5.48M |
| Samolet Group (ГК Самолет) | Public company | Homebuilder | Moscow, Russia | 1,185,400 m² |
| Samsung Austin Semiconductor | Public company | Landowner | Austin, Texas | 10 accounts, 641 acres |
| Samsung C&T (삼성물산, 'Raemian') | Public company | Homebuilder | Seoul, South Korea | ₩1.923 trillion |
| San Antonio Water System (City of San Antonio) | Government | Landowner | San Antonio, Texas | 199 accounts, 5,440 acres |
| San Bernardino City Unified School District | Government | Landowner | San Bernardino, California | 2nd-largest City water customer, $1.73M (FY2025) |
| San Bernardino International Airport Authority | Government | Landowner | San Bernardino, California | over 1,300 acres |
| San Bernardino International Airport Authority (SBIAA) | Government | Building owner | San Bernardino, California | over 1,300 acres of FAA-regulated land |
| San Francisco Bay Area Rapid Transit District | Government | Landowner | Walnut Creek, California | Walnut Creek station and transit-village land (about 596 units planned; 2,089 parking spaces) |
| San Francisco Bay Area Rapid Transit District (BART) | Government | Building owner | Fremont, California | TOD Phase 1 site: 8 acres of the station's parking |
| San Francisco Bay Area Rapid Transit District (BART) | Government | Landowner | Fremont, California | Fremont station parking incl. an 8-acre TOD site |
| San Francisco Bay Area Rapid Transit District (BART) | Government | Landowner | Hayward, California | Hayward Yard and maintenance complex; 2 stations |
| San Francisco Bay Area Rapid Transit District (station land); replacement garage privately owned | Government | Building owner | Walnut Creek, California | — |
| San Francisco Water (San Francisco Public Utilities Commission) and East Bay Regional Park District | Government | Landowner | Livermore, California | Ohlone Wilderness, 7,808 acres (owned by San Francisco Water and EBRPD) |
| San Joaquin County | Government | Landowner | Stockton, California | bought City parking lots C and I ($2.5M book value, FY2015) |
| San Joaquin Delta College (San Joaquin Delta Community College District) | Government | Landowner | Stockton, California | 175-acre campus |
| San Joaquin Valley Homes | Private company | Homebuilder | Visalia, California | 189 lots (2 maps) |
| San Manuel Investment Authority (Yuhaaviatam of San Manuel Nation) | Government | Building owner | Riverside, California | 2.5 acres (main hotel parcel) |
| Sandhill Vineyards Ltd. (a wholly owned subsidiary of Andrew Peller Limited) | Public company | Building owner | Penticton, British Columbia | — |
| Sandisk Corporation (tenant) | Public company | Commercial landlord | Milpitas, California | 578,000 sq ft leased |
| Sanford Health (Sanford Medical Center, Sanford Health, Sanford Frontiers) | Institution | Landowner | Sioux Falls, South Dakota | 220 parcels, about 750 acres |
| Sanford Health; Sanford Frontiers | Institution | Building owner | Sioux Falls, South Dakota | about 34 acres (3 parcels) |
| Sanford Medical Center | Institution | Building owner | Sioux Falls, South Dakota | 13.36 acres (main parcel) |
| Sanford North | Institution | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 754,103 sq ft (roll, main segment) |
| Sangamon County | Government | Landowner | Springfield, Illinois | 270 parcels, at least 784 acres |
| Sansiri PCL | Public company | Homebuilder | Bangkok, Thailand | THB 34,973.59 million revenue (2022) |
| Santa Barbara Affordable Housing Group | Institution | Homebuilder | Santa Barbara, California | 119 units (Gardens on Hope 90, 2018; 116 E Cota 29, 2021) |
| Santa Barbara Community College District | Government | Landowner | Santa Barbara, California | 74-acre campus (Wikipedia); 42.25-acre main parcel |
| Santa Casa da Misericórdia de Lisboa | Institution | Landowner | Lisbon, Portugal | 661 properties (506 urban, 155 rural); investment property EUR 421.9M (2025) |
| Santa Clara County Housing Authority | Government | Landowner | Palo Alto, California | Buena Vista Mobile Home Park (acquired with a $14.5M City loan, 2017) |
| Santa Clara Land Co Ltd | Private company | Building owner | San Antonio, Texas | 521,936 sq ft building area (BCAD) |
| Santa Clara Valley Transportation Authority (VTA) | Government | Building owner | Milpitas, California | — |
| Santa Clara Valley Transportation Authority (VTA) | Government | Landowner | Milpitas, California | Milpitas Transit Center and BART station |
| Santa Clara Valley Transportation Authority (VTA) | Government | Building owner | San Jose, California | — |
| Santa Clara Valley Transportation Authority (VTA) | Government | Landowner | San Jose, California | 488 Almaden Blvd office tower (bought 2025) |
| Santa Clara Valley Water District (Valley Water) | Government | Landowner | San Jose, California | 6 park sites, 23.8 acres (City park layer only) |
| Santa Clarita Community College District | Government | Building owner | Santa Clarita, California | — |
| Santa Clarita Community College District | Government | Landowner | Santa Clarita, California | 15 parcels |
| Santa Monica Community College District | Government | Landowner | Santa Monica, California | 20 parcels, about 47 acres |
| Santa Monica-Malibu Unified School District | Government | Landowner | Santa Monica, California | 29 parcels, about 116 acres |
| Santa Rosa City Schools (Santa Rosa Elementary and Santa Rosa High school districts) | Government | Landowner | Santa Rosa, California | 29 school sites inside city limits (14 elementary-district, 15 high-district) |
| Santé Québec | Government | Building owner | Saint-Georges, Quebec | — |
| Santé Québec | Government | Building owner | Salaberry-de-Valleyfield, Quebec | 4.55 ha site |
| Santé Québec | Government | Building owner | Shawinigan, Quebec | — |
| Santé Québec | Government | Building owner | Trois-Rivières, Quebec | 9.11 ha site (91,057.30 m² of land) |
| Santé Québec (Mauricie-et-Centre-du-Québec) | Government | Landowner | Trois-Rivières, Quebec | $511,821,900 over 49 units |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Baie-Comeau, Quebec | 3.68 ha site (36,770 m² of land) |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 2.04 ha site (20,413.6 m² of land) |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Gaspé, Quebec | 8.28 ha site (82,779.6 m² of land) |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Granby, Quebec | 4.36 ha site |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Laval, Quebec | 21.61 ha site |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Pointe-Claire, Quebec | 27,972.1 m² of floor area; 6.26 ha site |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Rimouski, Quebec | 40,292.7 m² of floor area; 4.33 ha site |
| Santé Québec or an establishment of the Quebec health and social services network | Government | Building owner | Sherbrooke, Quebec | — |
| Sarasota County | Government | Building owner | Sarasota, Florida | 448,102 sq ft (roll) |
| Sarasota County | Government | Landowner | Sarasota, Florida | 49 parcels, 495 acres, $317.2M |
| Sarasota County Public Hospital District | Government | Building owner | Sarasota, Florida | 2,078,744 sq ft building area (roll); 897 beds (Wikipedia) |
| Sarasota County Public Hospital District | Government | Landowner | Sarasota, Florida | 52 parcels, 39.8 acres, $954.8M |
| Sarasota Housing Authority | Government | Landowner | Sarasota, Florida | 20 parcels, 53.4 acres, $78.2M |
| Sarasota Housing Authority | Government | Homebuilder | Sarasota, Florida | 84 units (2024) |
| Sarasota Manatee Airport Authority | Government | Landowner | Sarasota, Florida | 15 parcels, 133 acres, $105.7M |
| Saratoga Homes of Texas Austin LLC | Private company | Homebuilder | Killeen, Texas | 29 accounts |
| Sares Regis Group of Northern California | Developer | Homebuilder | Sunnyvale, California | 273 + 479 apartments built at Cityline (phases I and III) |
| SAS Institute Inc. | Private company | Building owner | Cary, North Carolina | about 2.47M sq ft of buildings on the roll |
| SAS Institute Inc. | Private company | Landowner | Cary, North Carolina | 29 parcels, about 386 acres, $531.1M |
| Saskatchewan Indian Gaming Authority | Institution | Commercial landlord | Swift Current, Saskatchewan | 60,000 sq ft operated |
| Saskatchewan Wildlife Federation | Institution | Landowner | Regina, Saskatchewan | up to 104,000 acres |
| SATO Oyj | Private company | Homebuilder | Helsinki, Finland | 27,314 rental homes (30 Jun 2026); investment properties €5.4 billion |
| Saugus Colony Limited | Private company | Landowner | Santa Clarita, California | $134,626,430 · 19 parcels |
| Sause Bros. (Sause Bros. Inc. and Sause Bros. Ocean Towing Co., Inc.) | Private company | Landowner | North Bend-Coos Bay, Oregon | 28 accounts, 115 acres, $7.5M |
| Savannah Airport Commission | Government | Building owner | Savannah, Georgia | 3,181 acres (main digest parcel) |
| Savannah Airport Commission | Government | Landowner | Savannah, Georgia | 74 parcels, 3,638.2 acres, $293.9M |
| Savannah College of Art and Design, Inc. | Institution | Landowner | Savannah, Georgia | 105 parcels, 88.3 acres, $471.7M |
| Savannah Economic Development Authority | Government | Landowner | Savannah, Georgia | 87 parcels, 3,014.0 acres, $1,042.1M (144 parcels, $3.74B county-wide) |
| Savannah Health Services, LLC (HCA Healthcare) | Public company | Building owner | Savannah, Georgia | — |
| Sawmill Construction Corp | Private company | Homebuilder | Town of Oyster Bay, New York | 9 parcels (7 one-family), $5.9M |
| Saywell Contracting Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 22297, in good standing |
| SBABP II LLC | Private company | Commercial landlord | San Bernardino, California | $220.7M taxable (rank 4) |
| SBB AG (Swiss Federal Railways) — SBB Real Estate | Government | Landowner | Zürich, Switzerland | Europaallee: ~195,000 m2 across six uses (office, residential, education, services, retail, gastronomy) |
| SBB AG (Swiss Federal Railways), Real Estate division | Government | Building owner | Zürich, Switzerland | office 49,800 m2; residential 46,100 m2; education 43,000 m2; services 34,200 m2; retail 16,000 m2; gastronomy 6,000 m2 |
| SC 2023-1 LLC and 1351 South 8th Street LLC (Springfield Clinic buildings) | Private company | Commercial landlord | Springfield, Illinois | $27.07M (Dec 2023) and $28.42M (Oct 2025) |
| Scannell Properties #727 LLC | Private company | Commercial landlord | Mobile, Alabama | 9 parcels, about 371 acres |
| Scattered-site tax-credit partnerships (Finney Place LP, Bremen Homes LP, Blair Homes Partners LP) | Private company | Homebuilder | St. Louis, Missouri | 111 parcels (41, 38 and 32) |
| Schaumburg CC Owner LLC | Private company | Commercial landlord | Schaumburg, Illinois | $16,467,157 on 7 parcels |
| Schaumburg Park District | Government | Landowner | Schaumburg, Illinois | 157 parcels (150 Park District + 7 Park Foundation), all exempt |
| Schneider Custom Homes Inc | Private company | Homebuilder | Lincoln, Nebraska | 55 parcels (50 lots; 11 homes built 2025 or later) |
| School Board of Alachua County | Government | Landowner | Gainesville, Florida | 29 parcels, 534 acres, $373.1M |
| School Board of Broward County | Government | Landowner | Fort Lauderdale, Florida | 29 parcels, 367 acres, $648.0M |
| School Board of Broward County | Government | Landowner | Hollywood, Florida | 25 parcels, 337 acres, $466.3M |
| School Board of Escambia County | Government | Landowner | Pensacola, Florida | 23 parcels, 222.3 acres, $93.7M |
| School Board of Hillsborough County | Government | Landowner | Tampa, Florida | 99 parcels, 1,123 acres |
| School Board of Marion County | Government | Landowner | Ocala, Florida | 30 parcels, 427 acres, $205.7M |
| School Board of Miami-Dade County | Government | Landowner | Hialeah, Florida | 31 parcels, 298 acres |
| School Board of Miami-Dade County | Government | Landowner | Miami Beach, Florida | 9 parcels, 33.3 acres, $171.4M |
| School Board of Okaloosa County | Government | Landowner | Destin, Florida | 2 parcels, 29.2 acres, $13.5M |
| School Board of Orange County (Orange County Public Schools) | Government | Landowner | Orlando, Florida | 69 parcels, 1,072 acres |
| School Board of Sarasota County | Government | Landowner | Sarasota, Florida | 9 parcels, 175 acres, $263.0M |
| School Board of St. Lucie County | Government | Landowner | Port St. Lucie, Florida | 35 parcels, 797 acres |
| School Board of the City of Chesapeake | Government | Landowner | Chesapeake, Virginia | 82 parcels, about 1,710 acres |
| School Board of the City of Roanoke | Government | Landowner | Roanoke, Virginia | 9 parcels titled to a school board, 67.2 acres, $66.9M |
| School Board of Trustees (Clark County School District) | Government | Landowner | Las Vegas, Nevada | 135 parcels, about 1,530 acres, $1.66B taxable |
| School Board of Volusia County | Government | Landowner | Daytona Beach, Florida | 16 parcels, 342 acres, $239.1M |
| School District 11 | Government | Landowner | Colorado Springs, Colorado | 77 parcels, about 640 acres, $128.9M |
| School District No. 1 (Denver Public Schools) | Government | Landowner | Denver, Colorado | 226 parcels, about 1,320 acres, $3.60B |
| School District of Collier County | Government | Landowner | Naples, Florida | 6 parcels, 79.4 acres, $187.6M |
| School District of Greenville County | Government | Landowner | Greenville, South Carolina | 53 parcels, 400 acres, $184.4M |
| School District of Philadelphia | Government | Landowner | Philadelphia, Pennsylvania | 325 parcels, $2.76B |
| School districts (all) | Government | Landowner | Town of Oyster Bay, New York | 134 parcels, $2.25B |
| School districts (Chula Vista Elementary, Sweetwater Union HS, Southwestern CCD) | Government | Landowner | Chula Vista, California | 108 parcels |
| School districts (Escondido Union SD, Escondido Union HSD and others) | Government | Landowner | Escondido, California | 56 parcels, ~416 acres |
| School districts (Fresno Unified and others) | Government | Landowner | Fresno, California | 283 parcels, 2,183 ac classed as school land uses |
| School districts (Oceanside Unified, Vista Unified, Carlsbad Unified, San Dieguito, MiraCosta CCD) | Government | Landowner | Carlsbad-Oceanside, California | 81 parcels in Oceanside; 40 in Carlsbad |
| School districts (San Diego Unified and others) | Government | Landowner | San Diego, California | 648 parcels |
| School districts (San Jose Unified, Alum Rock, Berryessa, East Side Union and others) | Government | Landowner | San Jose, California | 61 joint-use park sites, 157 acres (City park layer only) |
| Schreiber Foods Inc | Private company | Building owner | Green Bay, Wisconsin | — |
| Schuber Mitchell Homes LLC | Private company | Homebuilder | Springfield, Missouri | 121 parcels county-wide (108 vacant, 13 built 2025-26); 0 in Springfield |
| Scioto Peninsula Holdings Ltd (99-year leasehold from the City of Columbus) and single-purpose LLCs | Private company | Building owner | Columbus, Ohio | — |
| SCMC No 1 LLC (14 units) and the City of Colorado Springs (5 units) | Private company | Building owner | Colorado Springs, Colorado | 356,308 sq ft across 19 condominium units (roll, built 1999) |
| Scott & White Healthcare | Institution | Building owner | Bryan-College Station, Texas | — |
| Scott County Iowa | Government | Building owner | Davenport, Iowa | — |
| Scott County Iowa | Government | Landowner | Davenport, Iowa | 9 parcels, $84.2M, 26.2 acres |
| Scottsdale Fashion Square LLC | REIT | Building owner | Scottsdale, Arizona | 1,879,000 sq ft (Macerich FY2025 10-K) |
| Scottsdale Healthcare and Scottsdale Memorial entities | Institution | Landowner | Scottsdale, Arizona | 22 parcels, 119 acres, $814M |
| Scottsdale Unified School District No. 48 | Government | Landowner | Scottsdale, Arizona | 48 parcels, 505 acres, $729M |
| Scripps Health | Institution | Building owner | Chula Vista, California | 173 licensed beds (CDPH) |
| SDC DFW VII LP | Private company | Building owner | Garland, Texas | 279,693 sq ft in two buildings (2019 and a 2022 addition) |
| SDH Nashville LLC (Smith Douglas Homes Corp.) | Public company | Homebuilder | Clarksville, Tennessee | 89 county / 53 city |
| Sea Pines Resort LLC (The Riverstone Group) | Family / private | Building owner | Hilton Head Island, South Carolina | — |
| Sea Pines Resort LLC / The Riverstone Group | Family / private | Commercial landlord | Hilton Head Island, South Carolina | $139.2M (52 parcels, 943 acres) |
| Sea Pines Resort LLC and affiliates (The Riverstone Group) | Family / private | Landowner | Hilton Head Island, South Carolina | 52 parcels, 942.9 acres |
| Seacliff Properties | Private company | Building owner | Kamloops, British Columbia | approximately 465,000 sq ft over two levels |
| Seacliff Properties | Private company | Commercial landlord | Kamloops, British Columbia | ~465,000 sq ft (Aberdeen Mall), 90 tenants |
| Seaport JV (Diversified Healthcare Trust 10%, a third-party institutional investor 90%) | REIT | Commercial landlord | Boston, Massachusetts | 2 parcels, $899.9M |
| Seattle 801 Fifth Owner LLC (office and parking units) | Public company | Building owner | Seattle, Washington | 515,518 sq ft office unit (CMBS prospectus); 905,655 sq ft gross building (Assessor) |
| Seattle Housing Authority | Government | Landowner | Seattle, Washington | 996 parcels, 243 acres |
| Seattle Public Schools | Government | Landowner | Seattle, Washington | 234 parcels, 696 acres |
| Seaway Mall (residential redevelopment of its own parking lot) | Private company | Commercial landlord | Welland, Ontario | "20,000 New Shoppers within walking distance" |
| Seaway Port Authority of Duluth | Government | Building owner | Duluth, Minnesota | — |
| Seaway Port Authority of Duluth | Government | Landowner | Duluth, Minnesota | 165 parcels, 330.1 acres, $26.5M estimated |
| Sedgwick County | Government | Landowner | Wichita, Kansas | 122 parcels, about 140 acres, $436.9M |
| Sedgwick County, Kansas | Government | Building owner | Wichita, Kansas | 468,755 sq ft (roll) |
| Seeds of Promise (scattered-site 'Smart Homes') | Institution | Homebuilder | Grand Rapids, Michigan | 14 for-sale homes |
| SEH America Inc | Private company | Building owner | Vancouver, Washington | 1,141,583 sq ft |
| Sekisui House U.S. (Richmond American Homes of Nevada; Woodside Homes of Nevada) | Public company | Homebuilder | Henderson-Paradise, Nevada | 610 parcels, about 102 acres |
| Sekyra Group, a. s. | Private company | Landowner | Prague, Czech Republic | c. 100,000 m² at Žižkov; Smíchov City 120,000 + 80,000 m² |
| Sekyra Group, a. s. | Private company | Homebuilder | Prague, Czech Republic | more than 4,000 flats planned, Žižkov City (c. 100,000 m²); Smíchov City 200,000 m² in two parts |
| Self-storage: Sovran Acquisition Limited and PS LPT Properties Investors | Private company | Commercial landlord | Beaumont, Texas | 8 accounts, $44.9M |
| Selkirk College | Institution | Building owner | Castlegar, British Columbia | — |
| Selkirk College | Institution | Building owner | Nelson, British Columbia | — |
| Semiahmoo First Nation reserve — outside the city | Government | Landowner | White Rock, British Columbia | 127.2 ha, in Surrey |
| Seminole Gulf Railway LP | Private company | Landowner | Sarasota, Florida | 11 parcels, 42.2 acres, $1.1M |
| Sena Development LLC | Developer | Homebuilder | Paducah, Kentucky | 15 parcels (5.8 acres) |
| Senate Properties (Senaatti-kiinteistöt) — Finnish State | Government | Landowner | Helsinki, Finland | 8,200 buildings nationally; group balance sheet €6.3 billion (2025) |
| Senergy Builders LLC | Private company | Homebuilder | Grand Junction, Colorado | 178 county / 102 city |
| Senior Citizens Association of BC Branch #49 Powell River | Institution | Homebuilder | Powell River, British Columbia | $9,798 of City taxes exempted in 2025 |
| Seniors and personal care housing (owners not established) | Private company | Homebuilder | Weyburn, Saskatchewan | $6,890,080 assessed |
| Sensata Group | Private company | Homebuilder | Almaty, Kazakhstan | 15 completed projects; about 526,000 m2 |
| Sentara Health System | Institution | Landowner | Norfolk, Virginia | 13 parcels, $273M; 55 acres |
| Sentral REIT (formerly MRCB-Quill REIT) | REIT | Commercial landlord | Kuala Lumpur, Malaysia | 10 properties listed in its portfolio, including Platinum Sentral and Menara Shell in KL Sentral |
| Sentral REIT (formerly MRCB-Quill REIT), managed by Sentral REIT Management Sdn Bhd | REIT | Building owner | Kuala Lumpur, Malaysia | — |
| Seoul Metro (서울교통공사) | Government | Landowner | Seoul, South Korea | 276 stations on Lines 1–8 |
| Seoul Metropolitan Government (서울특별시) | Government | Building owner | Seoul, South Korea | 86,574 m² floor area; 20 lots on the former Dongdaemun Stadium site |
| Seoul Metropolitan Government (서울특별시) | Government | Landowner | Seoul, South Korea | Dongdaemun Design Plaza (86,574 m²) and other public property; no total sourced |
| Seoul National University (서울대학교) | Institution | Landowner | Seoul, South Korea | 4.2 km² main campus (Gwanak); 7.0 km² including arboreta and other campuses |
| SEPTA | Government | Landowner | Philadelphia, Pennsylvania | 316 parcels, $256.4M |
| SEPTEMBER RANCH LTD. | Private company | Building owner | Naramata, British Columbia | — |
| SEPTEMBER RANCH LTD. | Private company | Commercial landlord | Naramata, British Columbia | 1 winery licence |
| Sequoia Equities Concord PC LLC | Private company | Commercial landlord | Concord, California | $128,313,174 (rank 4; two parcels) |
| Service Properties Trust (HPT IHG-2 Properties Trust) | REIT | Commercial landlord | Hilton Head Island, South Carolina | $42.5M (1 parcel, 302,691 sq ft) |
| Services Immobiliers First | Private company | Homebuilder | Sherbrooke, Quebec | two large projects under development; founded 2007 |
| Servicio de Gestión Inmobiliaria del Sector Público (Inmobiliar) | Government | Commercial landlord | Quito, Ecuador | shops and parking in El Triángulo (Av. República y Diego de Almagro); 50+ apartments in Millenium Torre; 707 parking spaces and 432 storerooms nationwide (2019) |
| Servicio de Gestión Inmobiliaria del Sector Público (Inmobiliar) — Republic of Ecuador | Government | Building owner | Quito, Ecuador | — |
| Servicio de Gestión Inmobiliaria del Sector Público (Inmobiliar) — Republic of Ecuador | Government | Landowner | Quito, Ecuador | 4,467 properties nationwide, municipal valuations over USD 1,200 million (Nov 2019); 2,397 plots worth USD 373 million; 707 parking spaces and 432 storerooms |
| Setai Hotel Acquisition LLC and affiliates (1400 Broadway, New York) | Private company | Commercial landlord | Miami Beach, Florida | 83 parcels, $73.4M (roll) |
| Seventeen separate winery companies | Private company | Landowner | Naramata, British Columbia | 17 winery licences, 17 distinct licensees |
| Sewerage and Water Board of New Orleans | Government | Landowner | New Orleans, Louisiana | 105 bills, about 186 acres |
| Seymour Pacific Developments Ltd. | Family / private | Homebuilder | Campbell River, British Columbia | 19,000+ units in 30 years; 1,500+ a year |
| Seymour Pacific Developments Ltd. | Private company | Homebuilder | Regina, Saskatchewan | 72 units / 10 permits / $13,460,000 |
| SFR JV-1 / SFR JV-2 Borrower LLCs and related Scottsdale-addressed entities | Private company | Commercial landlord | Clarksville, Tennessee | 166 houses in the city, $50.7M appraised; with BSFR I Owner I LP (57), BPREP SFR Owner LLC (29) and Tricon SFR 2024 Borrower LLCs (10), 262 |
| SFR3 LLCs | Private company | Commercial landlord | St. Louis, Missouri | 85 parcels |
| SFR3 LLCs (SFR3-010 to SFR3-060 and others) | Private company | Commercial landlord | Dayton, Ohio | 174 parcels, $12.1M |
| SFR3 LLCs (SFR3-020 to SFR3-080) | Private company | Homebuilder | Jackson, Mississippi | 217 parcels, $9.4M |
| SFT Property LLC | Private company | Building owner | Indianapolis, Indiana | 1,104,178 sq ft (2024 CMBS appraisal comparable) |
| SGA Fastigheter AB (City of Stockholm) | Government | Landowner | Stockholm, Sweden | six arenas and buildings in the Globen area |
| SH Corporation (서울주택도시공사, Seoul Housing & Communities Corporation) | Government | Landowner | Seoul, South Korea | 252,321 rental homes across all 25 districts (31 Aug 2026) |
| SH Corporation (서울주택도시공사) | Government | Homebuilder | Seoul, South Korea | 252,321 rental homes held (Aug 2026) |
| Shadow Mesa Construction LLC | Private company | Homebuilder | Grand Junction, Colorado | 13 county / 13 city |
| Shadows Limited Partnership | Private company | Commercial landlord | Lafayette, Louisiana | 2 apartment parcels, 30.2 acres, $4.53M assessed |
| Shaftesbury Capital PLC | REIT | Commercial landlord | London, United Kingdom | 75% of the £2,659m Covent Garden portfolio |
| Shaftesbury Capital PLC (75%) and Norges Bank Investment Management (25%) | REIT | Building owner | London, United Kingdom | 1.5 million sq ft (NBIM) |
| Shaggy Dog Development LLC | Developer | Homebuilder | Michigan City, Indiana | 11 parcels, 28.8 acres |
| Shamrock Capital Investments LLC | Private company | Commercial landlord | Cedar Rapids, Iowa | 391 condo units, $30.1M |
| Shands Teaching Hospital and Clinics, Inc. | Institution | Building owner | Gainesville, Florida | 699,473 sq ft building area on the 1311 SW 16th St parcel (roll); 1,054 beds (Wikipedia) |
| Shands Teaching Hospital and Clinics, Inc. | Institution | Landowner | Gainesville, Florida | 18 parcels, 114.6 acres, $390.5M |
| Shane Homes | Family / private | Homebuilder | Calgary, Alberta | 1,204 units / 1,188 permits |
| Shane Homes Limited, Trico Homes Inc, Sterling Homes (Calgary), Sabal Homes LP, Douglas Homes Ltd, Sovereign Custom Homes Ltd | Private company | Homebuilder | Airdrie, Alberta | 16, 15, 13, 13, 9 and 16 units respectively in the City's permit layer |
| Shanghai Airport (Group) Co., Ltd. — Shanghai Airport Authority (上海机场（集团）有限公司) | Government | Landowner | Shanghai, China | Leases airport land to the listed operator: RMB 402.9m land rent in 2025; 58.39% of Shanghai International Airport Co. |
| Shanghai Chengtou (Group) Co., Ltd. (上海城投（集团）有限公司) | Government | Landowner | Shanghai, China | 46.93% of Chengtou Holding; controls the Shanghai Tower company |
| Shanghai Chengtou Holding (城投控股, 城投置地) | Government | Homebuilder | Shanghai, China | RMB 7.88bn on 115,502 m²; 60,000+ affordable homes delivered to date |
| Shanghai Hongqiao International Airport Co., Ltd. (上海虹桥国际机场有限责任公司), 100% owned by Shanghai International Airport Co., Ltd. | Public company | Building owner | Shanghai, China | — |
| Shanghai International Airport Co., Ltd. (上海国际机场股份有限公司) — land leased from Shanghai Airport Authority | Public company | Building owner | Shanghai, China | — |
| Shanghai International Port (Group) Co., Ltd. — SIPG (上海国际港务（集团）股份有限公司) | Government | Landowner | Shanghai, China | Land-use rights carried at RMB 13.25bn (cost RMB 19.18bn), 31 Dec 2025 |
| Shanghai Jinqiao (Group) Co., Ltd. (上海金桥（集团）有限公司) | Government | Landowner | Shanghai, China | Parent of Jinqiao Co., whose in-operation projects total 3.10 million m² GFA |
| Shanghai Jinqiao Export Processing Zone Development Co. (浦东金桥) | Government | Commercial landlord | Shanghai, China | 3.10 million m² GFA in operation (factories, offices, housing, hotels) |
| Shanghai Lingang Economic Development (Group) Co., Ltd. (临港集团) | Government | Landowner | Shanghai, China | Controls Lingang Holding: RMB 41.9bn of development inventory, end-2025 |
| Shanghai Lingang Holdings (临港控股) | Government | Homebuilder | Shanghai, China | RMB 2.94bn on 131,200 m² |
| Shanghai Lujiazui (Group) Co., Ltd. (上海陆家嘴（集团）有限公司) | Government | Landowner | Shanghai, China | 62.20% of Lujiazui Co., which holds 3.92 million m² of operating property |
| Shanghai Lujiazui Finance & Trade Zone Development Co. | Government | Homebuilder | Shanghai, China | RMB 11.43bn on 71,900 m² |
| Shanghai Lujiazui Finance & Trade Zone Development Co. (陆家嘴) | Government | Commercial landlord | Shanghai, China | 2.47 million m² of Shanghai office (incl. science parks); 780,000 m² retail |
| Shanghai Municipal People's Government and district governments (land-use rights grantor) | Government | Landowner | Shanghai, China | All urban land (城镇国有土地) — ownership stays with the State; use rights granted for at most 40–70 years |
| Shanghai Tower Construction & Development Co., Ltd. (上海中心大厦建设发展有限公司) | Government | Building owner | Shanghai, China | — |
| Shangri-La Asia group (Traders Square and hotel subsidiaries) | Public company | Commercial landlord | Yangon, Myanmar | Sule Shangri-La (466 rooms) and Sule Square office |
| Shangri-La Hotels and Resorts (Shangri-La Asia group) | Public company | Building owner | Yangon, Myanmar | 466 rooms; 80.5 m |
| Shannex | Private company | Building owner | Riverview, New Brunswick | — |
| Shannex | Private company | Landowner | Riverview, New Brunswick | $34,463,500 assessed |
| Shannex | Private company | Commercial landlord | Riverview, New Brunswick | $34,463,500 assessed |
| Shannex | Private company | Homebuilder | Riverview, New Brunswick | one campus, $34.5M assessed |
| SHAPE Properties | Developer | Building owner | Burnaby, British Columbia | 8.5M sq ft of residential and commercial density |
| SHAPE Properties | Developer | Commercial landlord | Burnaby, British Columbia | 65 acres across two town centres; 8.5M sq ft of density at Brentwood and 1.3M sq ft of new commercial at Lougheed |
| SHAPE Properties | Developer | Homebuilder | Burnaby, British Columbia | 6,000+ at Brentwood and 10,000+ at Lougheed |
| SHAPE Properties | Developer | Commercial landlord | Richmond, British Columbia | 27-acre master plan at CF Richmond Centre |
| SHAPE Properties | Developer | Homebuilder | Richmond, British Columbia | 2,000 homes planned at CF Richmond Centre |
| SHAPE Properties | Developer | Building owner | Victoria, British Columbia | 865,000 sq ft site; 597,158 sq ft of commercial including 269,532 sq ft of office |
| SHAPE Properties | Developer | Commercial landlord | Victoria, British Columbia | 597,158 sq ft of commercial, incl. 269,532 sq ft office (Uptown) |
| Sharp Chula Vista Medical Center (Sharp HealthCare) | Institution | Building owner | Chula Vista, California | 349 licensed beds (CDPH) |
| Sharp Homes Inc | Private company | Homebuilder | Wichita, Kansas | 33 parcels (29 vacant lots) |
| Sharyland Independent School District | Government | Landowner | McAllen, Texas | 5 accounts, about 167 acres |
| Shato Holdings Ltd. | Family / private | Building owner | Langley, British Columbia | 193,785 sq ft |
| Shato Holdings Ltd. | Family / private | Commercial landlord | Langley, British Columbia | 193,785 sq ft on 20.15 acres; bought for $137 million in Q4 2024 |
| Shawnee Mission Unified School District 512 | Government | Landowner | Overland Park, Kansas | 5 high, 5 middle and 34 elementary schools, district-wide |
| Shea Homes | Developer | Homebuilder | Chandler, Arizona | 87 parcels held; 7 homes sold |
| Shea Homes | Family / private | Homebuilder | Chula Vista, California | Builder partner at Escaya |
| Shea Homes | Developer | Homebuilder | Mesa, Arizona | 189 homes |
| Shea Homes | Private company | Homebuilder | Scottsdale, Arizona | 44 parcels |
| Shelby County Government | Government | Landowner | Memphis, Tennessee | 214 parcels, about 5,175 acres |
| Shelter Cove II LLC and Shelter Cove III LLC | Developer | Commercial landlord | Hilton Head Island, South Carolina | $116.7M (3 parcels, 597,483 sq ft) |
| Shelter Cove III LLC | Developer | Building owner | Hilton Head Island, South Carolina | 280,912 sq ft (roll); 290,000 sq ft (s13) |
| Shepard Investment Group LLC | Private company | Landowner | Eugene, Oregon | 76 lots, 87.2 acres |
| Shepard Investment Group LLC | Private company | Commercial landlord | Eugene, Oregon | 76 parcels, $276.8M market value (City of Eugene, TY2025) |
| Sherwin Williams Realty Holdings Inc (W Miller Rd); Valspar Corporation (Forest Ln and S Shiloh Rd) | Public company | Building owner | Garland, Texas | 119,914 sq ft at W Miller Rd (three buildings, 1975); Valspar sites 95,000+ sq ft at Forest Ln |
| Shindico Realty Inc. | Private company | Commercial landlord | Winnipeg, Manitoba | $3 billion assets under management; 13.1 million sq ft pipeline |
| Shipyards Multifamily LLC | Private company | Building owner | St. Augustine, Florida | 450,842 sq ft building area; 270 units (roll) |
| Shipyards Multifamily LLC | Private company | Commercial landlord | St. Augustine, Florida | 270 units, $59.2M |
| Shipyards Multifamily LLC | Private company | Homebuilder | St. Augustine, Florida | 270 units (2025) |
| Shipyards Trustee Jacksonville (roll name, truncated at 30 characters) | Developer | Building owner | Jacksonville, Florida | 4.74 acres (roll) |
| Shopping centres and commercial buildings, CUBF 50 (owners not established) | Private company | Commercial landlord | Sainte-Adèle, Quebec | 28 taxable units, $37,411,900 |
| Shopping centres and commercial buildings, CUBF 50 (owners not established) | Private company | Commercial landlord | Val-d'Or, Quebec | 135 taxable units, $182,391,500 |
| Shops at 29 Ltd | Private company | Commercial landlord | McAllen, Texas | $34.5M taxable (10th); 5 accounts, about 23.6 acres |
| Shoreline Square Holdings LLC | Private company | Building owner | Long Beach, California | 413,801 sq ft (CMBS term sheet); 393,161 sq ft (county roll main area) |
| Shorenstein Properties (SRI Eleven 601 / 621 Capitol Mall LLC) | Private equity | Commercial landlord | Sacramento, California | $184.5M + $95.0M |
| Shreve Center DE, L.L.C. | Private company | Commercial landlord | Shreveport, Louisiana | 8 parcels, $3.31M assessed |
| Shreve City LLC | Private company | Building owner | Shreveport, Louisiana | 27.84-acre Lot 3-A |
| Shreveport GL LLC | Private company | Building owner | Shreveport, Louisiana | — |
| Shui On Land (瑞安房地產) | Public company | Homebuilder | Shanghai, China | RMB 499m property sales (all cities) |
| Shui On Land (瑞安房地產), through Shui On Xintiandi | Public company | Commercial landlord | Shanghai, China | RMB 79bn of Shanghai office and retail premises overseen |
| Shui On Land Limited (瑞安房地產), through Shui On Xintiandi | Public company | Building owner | Shanghai, China | 80,000 m² leasable GFA |
| Shular Mississippi Holdings LLC | Private company | Commercial landlord | Gulfport, Mississippi | 13 parcels, 20.7 acres, $19.8M |
| Shunli 888 LLC | Private company | Building owner | Michigan City, Indiana | — |
| SIA Delta Property (100% Akropolis Group, UAB) | Private company | Building owner | Riga, Latvia | 71,654 m² GLA (retail); ~1,750 parking spaces; 185 shops |
| SIA M257 (100% Akropolis Group, UAB) | Private company | Building owner | Riga, Latvia | 61,311 m² retail GLA + 9,848 m² office GLA; ~2,300 parking spaces; 166 shops |
| SIA Rīgas nami (100% Riga City) | Government | Landowner | Riga, Latvia | 2,556,242 m² of land; 1,963,411 m² of buildings; property value EUR 200M (as the company states it) |
| SIA Rīgas nami (Riga City municipal company) | Government | Building owner | Riga, Latvia | — |
| SIA Rīgas nami (Riga City) | Government | Commercial landlord | Riga, Latvia | 1,963,411 m² of buildings; EUR 200M (owned and managed, as stated) |
| Siam Paragon Development (joint venture of Siam Piwat and The Mall Group) — leasehold; land: Crown property (Privy Purse Bureau) | Private company | Building owner | Bangkok, Thailand | 400,000 m² retail area (Wikipedia) |
| Siam Piwat Co., Ltd. | Private company | Commercial landlord | Bangkok, Thailand | Siam Center, Siam Discovery, Siam Paragon (JV), ICONSIAM (JV) |
| Side Asset Management Ltd | Private company | Homebuilder | Fort St. John, British Columbia | $412,418.49 |
| Sidney & North Saanich Memorial Park Society | Institution | Building owner | Sidney, British Columbia | — |
| Sidney & North Saanich Memorial Park Society | Institution | Landowner | Sidney, British Columbia | $132,592 of municipal taxes forgone, 2025 |
| Sidney Marina Co. Ltd. and Port Sidney Marina Inc. | Private company | Commercial landlord | Sidney, British Columbia | $235,636 municipal / $474,979 total across two entities |
| Siemens Nuclear Power Corp (as named on the roll) | Public company | Commercial landlord | Pasco-Richland-Kennewick, WA | 4 parcels, 332 acres, $172.5M (Richland) |
| Sierra Pacific Power Company (NV Energy; Berkshire Hathaway Energy) | Public company | Landowner | Reno-Sparks, Nevada | 53 parcels, about 386 acres |
| Sifton Properties Limited | Family / private | Landowner | London, Ontario | 361 possessions (293 freehold + 68 condominium); 9 commercial properties leased |
| Sifton Properties Limited | Family / private | Commercial landlord | London, Ontario | 9 commercial properties leased in London |
| Sifton Properties Limited | Family / private | Homebuilder | London, Ontario | 361 |
| Signal Mountain Cement Company | Private company | Landowner | Chattanooga, Tennessee | 5 parcels, about 476 acres, $20.3M appraised |
| Signature Companies LLC (with Willows Edge Estates LLC and Galway Village LLC) | Private company | Homebuilder | Sioux Falls, South Dakota | 151 parcels |
| Signature Home Builders Inc | Private company | Homebuilder | Norfolk, Virginia | 16 homes |
| Signature Homes | Private company | Homebuilder | Sacramento, California | 58 (70 in 2024) |
| Sikorsky Aircraft Corporation | Public company | Landowner | Bridgeport, Connecticut | 3 parcels, 34.8 acres, $17.0M appraised |
| SILHOUETTE CELLARS LTD. | Private company | Building owner | Naramata, British Columbia | — |
| Silver Holdings (subsidiary of Abu Dhabi Investment Authority) | Sovereign fund | Commercial landlord | Luxembourg City, Luxembourg | about 10,000 m2 of offices, Royal-Hamilius |
| Silver Ventures | Private company | Building owner | San Antonio, Texas | — |
| SilverRock Land Corp. | Developer | Homebuilder | Vernon, British Columbia | In good standing |
| Silverstein/Arden 1735 Market Holdco LP affiliates, through EQC Nine Penn Center Property LLC | Private company | Building owner | Philadelphia, Pennsylvania | about 1.3M sq ft (Equity Commonwealth); 1,449,928 sq ft on the OPA roll |
| SIMA Corporation | Private company | Commercial landlord | Santa Barbara, California | 500,000 sq ft downtown (2020) |
| Simba Development Company LLC | Private company | Building owner | Missoula, Montana | — |
| Similkameen Forest Products Ltd. | Private company | Landowner | Princeton, British Columbia | 7,376 ha across 41 active cutting authorities; and Tree Farm Licence 59, 46,232 ha |
| Simmons Homes Residential Group LLC | Private company | Homebuilder | Tulsa, Oklahoma | 2 accounts in Tulsa; 342 county-wide |
| Simms development LLCs (Simms The Townes at Wright Dunbar LLC, Simms Wright-Dunbar Single Family LLC, Simms Brownstones at 2nd Ltd and others) | Private company | Homebuilder | Dayton, Ohio | About 30 parcels in Dayton (5 built 2022+, 23 vacant lots) |
| Simon Property Group | REIT | Building owner | Ann Arbor, Michigan | 924,116 sq ft |
| Simon Property Group | REIT | Commercial landlord | Ann Arbor, Michigan | Briarwood Mall, 924,116 sq ft, 100% fee; $43,781,738 taxable ('Briarwood Shopping Complex') |
| Simon Property Group | REIT | Commercial landlord | Arlington, Virginia | 42.5% of 1,032,703 sq ft |
| Simon Property Group | REIT | Commercial landlord | Atlanta, Georgia | 2,673,052 sq ft (Lenox Square 1,546,028 + Phipps Plaza 1,127,024) |
| Simon Property Group | REIT | Building owner | Carlsbad-Oceanside, California | 288,899 sq ft |
| Simon Property Group | REIT | Commercial landlord | Carlsbad-Oceanside, California | 288,899 sq ft (Carlsbad Premium Outlets) |
| Simon Property Group | REIT | Commercial landlord | Chicago, Illinois | $99,880,292 assessed (Woodfield Mall) |
| Simon Property Group | REIT | Building owner | El Paso, Texas | 1,245,387 sq ft |
| Simon Property Group | REIT | Commercial landlord | El Paso, Texas | 1,245,387 sq ft (Cielo Vista Mall) |
| Simon Property Group | REIT | Building owner | Garland, Texas | 989,552 sq ft (Simon 10-K); the mall's main DCAD account is 66.6 acres |
| Simon Property Group | REIT | Commercial landlord | Garland, Texas | 5 accounts, $96.5M; 989,552 sq ft centre (10-K) |
| Simon Property Group | REIT | Building owner | Gilroy, California | 502,867 sq ft GLA |
| Simon Property Group | REIT | Landowner | Gilroy, California | 502,867 sq ft GLA (Gilroy Premium Outlets, fee 100%) |
| Simon Property Group | REIT | Commercial landlord | Gilroy, California | 502,867 sq ft |
| Simon Property Group | REIT | Commercial landlord | Indianapolis, Indiana | 2 malls, 2,063,978 sq ft GLA |
| Simon Property Group | REIT | Commercial landlord | Jacksonville, Florida | St. Johns Town Center, 1,416,958 sq ft, 50% |
| Simon Property Group | REIT | Commercial landlord | Knoxville, Tennessee | 50% of West Town Mall, 1,275,963 sq ft |
| Simon Property Group | REIT | Commercial landlord | Las Vegas, Nevada | 675,750 sq ft GLA; 38.94 acres, $136.3M taxable |
| Simon Property Group | REIT | Building owner | Livermore, California | 697,029 sq ft |
| Simon Property Group | REIT | Landowner | Livermore, California | San Francisco Premium Outlets: 697,029 sq ft; 92.7-acre main parcel, the highest-valued in Livermore ($241.4M) |
| Simon Property Group | REIT | Commercial landlord | Livermore, California | 697,029 sq ft (San Francisco Premium Outlets, 100%) |
| Simon Property Group | REIT | Building owner | Los Angeles, California | 842,212 sq ft GLA (Simon); 1,244,382 sq ft main area (county roll) |
| Simon Property Group | REIT | Commercial landlord | Los Angeles, California | 842,212 sq ft at Beverly Center |
| Simon Property Group | REIT | Commercial landlord | McAllen, Texas | $160.1M taxable (1st); La Plaza, 1,323,450 sq ft |
| Simon Property Group | REIT | Building owner | Miami, Florida | 1,510,747 sq ft total GLA |
| Simon Property Group | REIT | Commercial landlord | Miami, Florida | 6 Miami-area centres, 7.55M sq ft GLA |
| Simon Property Group | REIT | Building owner | Milpitas, California | 1,365,059 sq ft |
| Simon Property Group | REIT | Commercial landlord | Milpitas, California | Great Mall, 1,365,059 sq ft, 100% |
| Simon Property Group | REIT | Building owner | Napa, California | 178,917 sq ft GLA |
| Simon Property Group | REIT | Commercial landlord | Napa, California | Napa Premium Outlets, 178,917 sq ft, 100% fee |
| Simon Property Group | REIT | Commercial landlord | Nashville, Tennessee | 2,177,465 sq ft (Opry Mills and The Mall at Green Hills) |
| Simon Property Group | REIT | Commercial landlord | Oklahoma City, Oklahoma | Penn Square Mall, 1,082,982 sq ft; 94.5% interest |
| Simon Property Group | REIT | Building owner | Orange, California | 864,082 sq ft |
| Simon Property Group | REIT | Commercial landlord | Orange, California | 864,082 sq ft (one centre) |
| Simon Property Group | REIT | Building owner | Palm Desert, California | 235,131 sq ft |
| Simon Property Group | REIT | Commercial landlord | Palm Desert, California | 4 parcels, $130.4M, 12.9 acres |
| Simon Property Group | REIT | Building owner | Palo Alto, California | 1,322,323 sq ft (Simon 10-K); 1,347,935 sq ft GLA (Wikipedia) |
| Simon Property Group | REIT | Commercial landlord | Palo Alto, California | 1,322,323 sq ft (Stanford Shopping Center, 94.4%) |
| Simon Property Group | REIT | Building owner | Pensacola, Florida | 932,520 sq ft (Simon 10-K); 30.8-acre main parcel, 521,977 sq ft building area (roll) |
| Simon Property Group | REIT | Commercial landlord | Pensacola, Florida | Cordova Mall, 932,520 sq ft; 4 parcels, 49.3 acres, $56.9M (roll) |
| Simon Property Group | REIT | Building owner | Pleasanton, California | 1,295,577 sq ft |
| Simon Property Group | REIT | Commercial landlord | Pleasanton, California | 49.9% of Stoneridge Shopping Center, 1,295,577 sq ft |
| Simon Property Group | REIT | Commercial landlord | San Diego, California | 2.37M sq ft in two centres |
| Simon Property Group | REIT | Building owner | San Juan, Puerto Rico | 674,733 sq ft GLA (Simon 10-K) |
| Simon Property Group | REIT | Commercial landlord | San Juan, Puerto Rico | 674,733 sq ft GLA (The Mall of San Juan) |
| Simon Property Group | REIT | Building owner | Santa Rosa, California | 697,764 sq ft total GLA |
| Simon Property Group | REIT | Commercial landlord | Santa Rosa, California | $131.3M gross; 697,764 sq ft (Santa Rosa Plaza) |
| Simon Property Group | REIT | Building owner | Springfield, Missouri | 1,180,247 sq ft (Simon FY2025 10-K) |
| Simon Property Group | REIT | Commercial landlord | St. Petersburg, Florida | Tyrone Square, 957,781 sq ft, 100% |
| Simon Property Group | REIT | Building owner | Tacoma, Washington | 1,263,980 sq ft GLA |
| Simon Property Group | REIT | Commercial landlord | Tacoma, Washington | 1,263,980 sq ft (Tacoma Mall) |
| Simon Property Group | REIT | Building owner | Tempe, Arizona | 1,221,069 sq ft GLA (Simon 10-K); 85 acres (roll) |
| Simon Property Group | REIT | Commercial landlord | Tempe, Arizona | 11 parcels, 92 acres, $220.3M |
| Simon Property Group | REIT | Building owner | Toms River, New Jersey | 889,856 sq ft (GLA, Simon 10-K) |
| Simon Property Group | REIT | Commercial landlord | Toms River, New Jersey | Ocean County Mall, 889,856 sq ft; 2 parcels assessed $127.7M |
| Simon Property Group | REIT | Commercial landlord | Tulsa, Oklahoma | Woodland Hills Mall, 1,238,604 sq ft; 94.5% interest; 8 accounts, $177.8M market value |
| Simon Property Group | REIT | Building owner | Tyler, Texas | 613,437 sq ft |
| Simon Property Group | REIT | Commercial landlord | Tyler, Texas | $45.1M (No. 9); Broadway Square, 613,437 sq ft |
| Simon Property Group | REIT | Commercial landlord | Wichita, Kansas | Towne East Square, 1,157,209 sq ft, fee 100% |
| Simon Property Group (50% joint venture) | REIT | Building owner | Ontario, California | 1,430,423 sq ft |
| Simon Property Group (ABQ Uptown) | REIT | Commercial landlord | Albuquerque, New Mexico | 228,833 sq ft |
| Simon Property Group (Battlefield Mall) | REIT | Commercial landlord | Springfield, Missouri | 1,180,247 sq ft; 2 owner names, 4 parcels, about 79 acres, $38.7M |
| Simon Property Group (City Creek Center, ground lease to 2042) | REIT | Commercial landlord | Salt Lake City, Utah | 686,004 sq ft retail |
| Simon Property Group (Columbia Mall Partnership) | REIT | Commercial landlord | Pasco-Richland-Kennewick, WA | 10 parcels, 62.5 acres, $100.3M; 733,924 sq ft |
| Simon Property Group (CPG Round Rock, LP) | REIT | Building owner | Round Rock, Texas | 495,706 sq ft |
| Simon Property Group (deed name: Columbia Mall Partnership) | REIT | Building owner | Pasco-Richland-Kennewick, WA | 733,924 sq ft (Simon 10-K, 2025); 795,305 sq ft (Wikipedia) |
| Simon Property Group (leasehold); land Harrison County School District | REIT | Building owner | Gulfport, Mississippi | 297,498 sq ft (Simon 10-K) |
| Simon Property Group (Mall at White Oaks LLC) | REIT | Building owner | Springfield, Illinois | 922,632 sq ft |
| Simon Property Group (Mall at White Oaks LLC) | REIT | Commercial landlord | Springfield, Illinois | 922,632 sq ft, 88.6% (White Oaks Mall) |
| Simon Property Group (MNH L.L.C.) | REIT | Commercial landlord | Manchester, New Hampshire | $99.2M (mall parcel); 801,791 sq ft GLA |
| Simon Property Group (NJ Metromall Urban Renewal, Inc.; Glimcher JG Urban Renewal Inc) | REIT | Commercial landlord | Elizabeth, New Jersey | 7 parcels, $183.9M, 109.7 stated acres; 1,309,390 sq ft |
| Simon Property Group (Norfolk Premium Outlets; owner of record Norfolk Outlets, LLC) | REIT | Commercial landlord | Norfolk, Virginia | 329,789 sq ft; 65.0% interest |
| Simon Property Group (Ontario Mills LP) | REIT | Commercial landlord | Ontario, California | $447.2M taxable value; 1,430,423 sq ft |
| Simon Property Group (Pheasant Lane Realty Trust / Pheasant Lane Mall FB LLC) | REIT | Commercial landlord | Nashua, New Hampshire | 2 parcels, $148.3M; 977,460 sq ft GLA |
| Simon Property Group (Simon Capital GP) | REIT | Building owner | St. Petersburg, Florida | 957,781 sq ft (Simon); 719,729 sq ft building area on the mall parcel (roll) |
| Simon Property Group (Simon Haywood LLC) | REIT | Building owner | Greenville, South Carolina | 1,249,623 sq ft (s11) |
| Simon Property Group (Simon Haywood LLC) | REIT | Commercial landlord | Greenville, South Carolina | 4 parcels, 36.0 acres, $115.7M; 1,249,623 sq ft |
| Simon Property Group (Simon Property Group-McAllen No 2; La Plaza Mall LLC) | REIT | Building owner | McAllen, Texas | 1,323,450 sq ft GLA |
| Simon Property Group (SouthPark Mall LP) | REIT | Commercial landlord | Charlotte, North Carolina | 1,699,314 sq ft (SouthPark) |
| Simon Property Group (Woodfield Mall LLC) | REIT | Commercial landlord | Schaumburg, Illinois | $73,790,190 on 7 parcels |
| Simon Property Group, Inc. (NYSE: SPG) | REIT | Commercial landlord | United States | 188.4M sq ft GLA, 212 US properties |
| Simon Property Group, L.P. | REIT | Building owner | Duluth, Minnesota | 820,001 sq ft (Simon 10-K) |
| Simon Property Group, L.P. | REIT | Commercial landlord | Duluth, Minnesota | 5 parcels, $56.3M taxable; Miller Hill Mall 820,001 sq ft |
| Simon Property Group, L.P. | REIT | Building owner | Lake Charles, Louisiana | 717,956 sq ft |
| Simon Property Group, L.P. | REIT | Commercial landlord | Lake Charles, Louisiana | 717,956 sq ft (Prien Lake Mall) |
| Simonds Homes (Simonds Group Limited) | Public company | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 1,772 site starts, FY2024 (company report, not HIA) |
| Simplicity Living | Institution | Homebuilder | Auckland (Auckland Council area), New Zealand | not stated — communities at Reiputa (Mount Wellington) and Waiatarua (Remuera) renting in 2026 |
| Sinclair Builders, Inc. | Private company | Homebuilder | Amarillo, Texas | 209 accounts |
| Sinclair Community College (Montgomery County Community College District) | Government | Landowner | Dayton, Ohio | 92 parcels, $190.5M |
| Single-family and townhouse rental holders (KW Rentals LLC, SARK Investments LLC, Xore Capital LLC) | Private company | Commercial landlord | Beaumont, Texas | KW Rentals 58 houses ($6.4M); SARK 146 townhouse units ($12.2M); Xore 37 houses ($3.6M) |
| Single-family homeowners, collectively | Private company | Landowner | Lethbridge, Alberta | 28,343 parcels, $12,560,865,000, 4,031 acres |
| Single-family rebuilds (individual owners and holding LLCs) | Private company | Homebuilder | Miami Beach, Florida | 176 houses (2022–25) |
| Single-family rental borrower entities | Private company | Commercial landlord | Broomfield, Colorado | about 50 houses |
| Single-family rental operators (Tricon, VineBrook, SFR JV-1, Rex) | Private equity | Commercial landlord | Columbia, South Carolina | Tricon 125+ county / 7 city; VineBrook 125+ / 16; SFR JV-1 and JV-2 Borrower LLCs 83 / 9; Rex Residential 91 / 5 |
| Single-family stock | Private company | Homebuilder | Gaspé, Quebec | $1,172,067,900 of the roll |
| Singletary Construction LLC | Private company | Homebuilder | Clarksville, Tennessee | 427 county / 408 city |
| Sioux Falls Development Foundation, Inc. | Institution | Landowner | Sioux Falls, South Dakota | 31 parcels, about 536 acres |
| Sioux Falls Housing & Redevelopment Commission | Government | Landowner | Sioux Falls, South Dakota | 26 parcels, about 7 acres |
| Sioux Falls Regional Airport Authority | Government | Building owner | Sioux Falls, South Dakota | about 1,510 acres (20 parcels) |
| Sioux Falls Regional Airport Authority | Government | Landowner | Sioux Falls, South Dakota | 20 parcels, about 1,510 acres |
| Sioux Falls School District 49-5 | Government | Landowner | Sioux Falls, South Dakota | 99 parcels, about 560 acres |
| Sioux Falls Title Holder LLC | Private company | Commercial landlord | Sioux Falls, South Dakota | 1 parcel, 36.9 acres, $626,674 tax |
| SIPTU (Services Industrial Professional and Technical Union) | Institution | Building owner | Dublin (Dublin City Council area), Ireland | — |
| Sisters & Brothers Investment Group LLP | Private company | Commercial landlord | Burlington, Vermont | 22 records, 6.91 acres, $23.1M listed |
| Sisters of Charity of Leavenworth Health System, Inc. | Institution | Building owner | Grand Junction, Colorado | 888,176 sq ft heated (roll) |
| Sisters of Charity of Leavenworth Health System, Inc. | Institution | Landowner | Grand Junction, Colorado | 23 parcels, 53.2 acres, $366.1M |
| Sisters of Charity of the Incarnate Word | Institution | Building owner | Lake Charles, Louisiana | — |
| Sisters of Providence / Providence Health System / Providence Alaska Medical Center | Institution | Building owner | Anchorage, Alaska | — |
| SITE Centers | REIT | Commercial landlord | Long Beach, California | 389,000 sq ft GLA (The Pike Outlets) |
| Six Flags Entertainment Corporation | Public company | Building owner | Santa Clarita, California | 255 acres (owned) |
| Six Flags Fund II Ltd | Private company | Building owner | Arlington, Texas | — |
| Six Flags Fund II Ltd / Six Flags Theme Parks Inc | Private company | Landowner | Arlington, Texas | 6 accounts, about 263 acres |
| Six Ten Milton Corp. | Private company | Homebuilder | Milton, Ontario | 170, all condominium |
| Sixty-nine licensed residential builders with Parksville addresses | Private company | Homebuilder | Parksville, British Columbia | 69 licences in good standing |
| SK Builders Inc | Private company | Homebuilder | Hilton Head Island, South Carolina | 18 lots, Outdoor Resorts |
| SK REIT (SK리츠) | REIT | Commercial landlord | Seoul, South Korea | Total assets ₩5.4088 trillion (31 Mar 2026); 5 offices, 103 petrol stations, 5 water-treatment buildings |
| SK REIT (에스케이위탁관리부동산투자회사) | REIT | Building owner | Seoul, South Korea | 83,828 m² floor area; site 5,779 m² |
| Skandia Fastigheter / Folksam Fastigheter | Institution | Commercial landlord | Stockholm, Sweden | 119,000 m2 / 115,000 m2 in Stockholm CBD |
| Skechers U.S.A. / HF Logistics-SKX joint ventures | Private company | Commercial landlord | Moreno Valley, California | about 2.6M sq ft; $563.7M taxable (ranks 2 and 6) |
| SKG Homes I-X LLCs | Private company | Homebuilder | Laredo, Texas | 302 accounts |
| Skobel Development Inc | Private company | Homebuilder | Gainesville, Florida | 17 City / 43 countywide |
| Skogman Homes Cedar Rapids Inc | Private company | Homebuilder | Cedar Rapids, Iowa | 19 parcels |
| Sky Blue Homes, LLC | Private company | Homebuilder | Williamsburg, Virginia | 9 parcels (2021); 11 townhouses (2024) |
| SkyCity Entertainment Group Limited (NZX/ASX: SKC) | Public company | Building owner | Auckland (Auckland Council area), New Zealand | — |
| Skyline Group of Companies | Private equity | Commercial landlord | Guelph, Ontario | $10+ billion AUM; 158 communities; about 1,000 employees |
| Skyline Industrial REIT | REIT | Building owner | Pointe-Claire, Quebec | 326,125 sq ft; 6.04 ha site |
| Skyline Industrial REIT | REIT | Landowner | Pointe-Claire, Quebec | 326,125 sq ft at 151 avenue Reverchon, $90,490,500 assessed |
| Skyline Industrial REIT / RF Limited Partnership I (with Rosefellow and F.I.T. Ventures) | REIT | Commercial landlord | Pointe-Claire, Quebec | 600,841 sq ft across two Pointe-Claire buildings |
| Skyline Retail Real Estate Holdings Inc | REIT | Commercial landlord | Medicine Hat, Alberta | Named among the city's largest corporate taxpayers |
| SL Green Realty Corp. | REIT | Commercial landlord | New York City, New York | 23,349,485 sq ft Manhattan office |
| SL Green Realty Corp. (NYSE: SLG) | REIT | Commercial landlord | United States | 23.4M sq ft Manhattan office |
| SL Green Realty Corp. (NYSE: SLG), 55.0% joint-venture interest | REIT | Building owner | New York City, New York | 1,678,135 sq ft building area (PLUTO); 1,657,198 rentable sq ft (SL Green 10-K) |
| SL Green Realty Corp. (NYSE: SLG), in joint venture with National Pension Service of Korea, Hines Interest LP and Mori Building Co., Ltd | REIT | Building owner | United States | 1,657,198 sq ft |
| Slate Asset Management | Private equity | Building owner | Hamilton, Ontario | 806.2 acres (326 ha); up to 12 million sq ft of new industrial planned |
| Slate Asset Management | Private equity | Commercial landlord | Hamilton, Ontario | 806.2 acres on the harbour; up to 12M sq ft planned |
| SLC Port Phase 1A, LLC | Private company | Commercial landlord | Salt Lake City, Utah | 9 parcels, 1,295,305 sq ft, $298.7M |
| Slegg Developments Ltd. and Slegg Holdings Ltd. | Family / private | Commercial landlord | Sidney, British Columbia | $221,316 municipal / $550,998 total across two entities |
| Slocan Integral Forestry Cooperative | Private company | Landowner | New Denver, British Columbia | 15,981.2 ha of community forest tenure (K2R) |
| Slovak Republic — Ministry of Transport (state companies) | Government | Landowner | Bratislava, Slovakia | 100% of the airport operator BTS; 34% of METRO Bratislava a.s. |
| Slovak Republic (seat of the Office of the President) | Government | Building owner | Bratislava, Slovakia | — |
| Slovak Republic, administered by the Office of the National Council (Kancelária Národnej rady SR) | Government | Building owner | Bratislava, Slovakia | — |
| Slovenski državni holding (SDH, Slovenian Sovereign Holding) — former DUTB/BAMC property | Government | Landowner | Ljubljana, Slovenia | Portfolio size in Ljubljana not stated; sample: 96 m² building plot in Kašelj offered from €11,000 net (Oct 2026) |
| SLRB/BGHM and the 16 SISP social-housing companies | Government | Homebuilder | Brussels, Belgium | Target of 8,000 new public homes (2005 Plan Régional du Logement and 2013 Alliance Habitat); 41,809 homes owned at Dec 2025 |
| Slum Rehabilitation Authority, Brihanmumbai (SRA) | Government | Landowner | Mumbai, Maharashtra, India | State partner in the Dharavi SPV (with DRP) |
| SM Eastland Mall LLC (Macerich) | REIT | Commercial landlord | Evansville, Indiana | 6 parcels, $41.4M |
| SM Eastland Mall LLC (The Macerich Company, 100%) | REIT | Building owner | Evansville, Indiana | 1,013,000 sq ft total GLA; 524,000 sq ft mall and freestanding (s10) |
| SM Empire Mall LLC (Simon Property Group) | REIT | Building owner | Sioux Falls, South Dakota | 1,163,658 sq ft (Simon 10-K) |
| SM Empire Mall LLC (Simon Property Group) | REIT | Commercial landlord | Sioux Falls, South Dakota | 15 parcels, 94 acres, $1.32M tax |
| SM International Holdings Ltd. | Private company | Landowner | Sault Ste. Marie, Ontario | Station Mall, 293 Bay Street - over 473,000 sq ft |
| SM International Holdings Ltd. | Private company | Commercial landlord | Sault Ste. Marie, Ontario | over 473,000 sq ft (Station Mall), about 45 per cent occupied |
| SM International Holdings Ltd. (in receivership since 22 January 2025) | Private company | Building owner | Sault Ste. Marie, Ontario | over 473,000 sq ft of gross leasable area |
| SM Prime Holdings, Inc. (PSE: SMPH) | Public company | Commercial landlord | Manila (City of Manila), Philippines | SM City Manila (opened 14 Apr 2000), SM City San Lazaro (15 Jul 2005), SM Harrison Plaza (due 2027); 88 malls nationally |
| SmartCentres Real Estate Investment Trust | REIT | Building owner | Bolton, Ontario | 239,629 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Bolton, Ontario | 239,629 sq ft, 100% owned |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Concord, Ontario | 201 properties, 35.5M sq ft, 3,500 acres, $12.1B in assets |
| SmartCentres Real Estate Investment Trust | REIT | Building owner | Milton, Ontario | 393,000 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Milton, Ontario | 393,000 sq ft at 50% |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Salaberry-de-Valleyfield, Quebec | 242,445 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Building owner | Vernon, British Columbia | 268,490 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Vernon, British Columbia | 268,490 sq ft, 100% owned |
| SmartCentres Real Estate Investment Trust | REIT | Building owner | Whitby, Ontario | 356,000 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Landowner | Whitby, Ontario | 479,000 sq ft of retail, 100% owned |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Whitby, Ontario | 479,000 sq ft across three centres, each 100% |
| SmartCentres Real Estate Investment Trust | REIT | Building owner | Woodstock, Ontario | 295,950 sq ft |
| SmartCentres Real Estate Investment Trust | REIT | Landowner | Woodstock, Ontario | 295,950 sq ft, 100% owned |
| SmartCentres Real Estate Investment Trust | REIT | Commercial landlord | Woodstock, Ontario | 295,950 sq ft, 100% |
| SmartStop Self Storage REIT | REIT | Commercial landlord | Escondido, California | $19.3M gross cost (Metcalf St) |
| SMC Management Corp. (affordable/mixed-income partnerships) | Private company | Homebuilder | Worcester, Massachusetts | 2 buildings: 19 Hemans St (2024) and 5 Madison St (2025) |
| SMC Residences at Riverfront Landing | Developer | Homebuilder | Nashua, New Hampshire | 2 parcels, $51.2M (built 2023) |
| SMDC Medical Center (Essentia Health) | Institution | Building owner | Duluth, Minnesota | — |
| Smetter Custom Homes Inc (and Smetter Development LLC) | Private company | Homebuilder | Lincoln, Nebraska | 136 parcels (128 vacant lots); plus 84 (82 lots) as Smetter Development LLC |
| Smith & Wesson Inc. (Smith & Wesson Brands, Inc.) | Public company | Building owner | Springfield, Massachusetts | 575,000 sq ft (10-K); 49.54 acres (roll) |
| Smith County | Government | Building owner | Tyler, Texas | — |
| Smith County | Government | Landowner | Tyler, Texas | $179M courthouse and garage bond (2022); new courthouse due fall 2026 |
| Smith Property Holdings (care of Equity Residential) | REIT | Commercial landlord | Washington, District of Columbia | 36 lots, $518.1M, 15.5 acres |
| Smithers Pellet Limited Partnership | Public company | Building owner | Smithers, British Columbia | 103,980 tonnes of pellets a year |
| Smithfield Packaged Meats Corp. | Public company | Building owner | Sioux Falls, South Dakota | 80.57 acres (plant parcel) |
| Smithfield Packaged Meats Corp. (Smithfield Foods) | Public company | Landowner | Sioux Falls, South Dakota | 5 parcels, about 294 acres |
| Smooth Bourbon, LLC (50% Century Casinos, Inc.; 50% Marnell Gaming, LLC) | Public company | Building owner | Reno-Sparks, Nevada | — |
| SMP Landing SPE LLC | Private company | Commercial landlord | Newport News, Virginia | 517 units, $78.2M; bought for $76,000,000 (Sep 2024) |
| Sneddon Built LLC | Private company | Homebuilder | Grand Junction, Colorado | 18 county / 18 city (10.5 acres) |
| SO College Station Apartments LP | Private company | Commercial landlord | Bryan-College Station, Texas | $114.0M, 1 account |
| SO Syracuse Apartments LLC | Private company | Homebuilder | Syracuse, New York | 166 units on 3 parcels |
| Sobha Realty | Private company | Homebuilder | Dubai, United Arab Emirates | not stated in readable form |
| Sobrato Organization | Private company | Homebuilder | Milpitas, California | 134 townhomes (600 Valley Way, 7.22 acres) |
| SoCal Innovation Park Owner DE LLC | Private company | Commercial landlord | Santa Clarita, California | $138,893,390 · 14 parcels |
| Social Security Board | Pension fund | Landowner | Belize City, Belize | 'A growing portfolio of income-generating commercial properties' (no value or count stated) |
| Social Security Board | Pension fund | Commercial landlord | Belize City, Belize | Commercial property portfolio (value not stated) |
| Socialist Republic of Vietnam — Government Office (Văn phòng Chính phủ), managed by its public service unit Reunification Hall (Hội trường Thống Nhất) | Government | Building owner | Ho Chi Minh City (Saigon), Vietnam | 120,000 m² grounds; main building 4,500 m² footprint, 20,000 m² usable floor area |
| Société d'Aménagement Riad (SAR) — CDG group | Government | Landowner | Rabat, Morocco | 100% CDG subsidiary (2024) |
| Société de développement Angus | Institution | Homebuilder | Rimouski, Quebec | 500 dwellings, first phase 324 |
| Société ferroviaire et portuaire de Pointe-Noire s.e.c. | Government | Building owner | Sept-Îles, Quebec | — |
| Société ferroviaire et portuaire de Pointe-Noire s.e.c. | Government | Landowner | Sept-Îles, Quebec | About 500 ha ready for industrial development, by its own account |
| Société Foncière Lyonnaise (SFL) | REIT | Building owner | Paris, France | — |
| Société Foncière Lyonnaise (SFL) | REIT | Commercial landlord | Paris, France | 15 named buildings in Paris, 1 in Neuilly |
| Société Immobilière du Cameroun (SIC) | Government | Landowner | Douala, Cameroon | 92.049% State-owned; a little over 11,000 social homes built nationally since 1952 |
| Société Immobilière du Cameroun (SIC) | Government | Homebuilder | Douala, Cameroon | About 11,000 social homes nationally since 1952; 3,000-home, ~150 billion XAF plan (2020) incl. Douala |
| Société Nationale des Habitations à Bon Marché (SNHBM) | Government | Homebuilder | Luxembourg City, Luxembourg | 245 homes, JFK Sud Zone A, Kirchberg (works started 2023) |
| Société Nouvelle des Cocotiers (SNC), Fadil group | Family / private | Commercial landlord | Douala, Cameroon | Pullman Douala Rabingha hotel; about 12 billion XAF refurbishment raised (2021) |
| Société Nouvelle des Cocotiers (SNC), part of the Fadil group | Family / private | Building owner | Douala, Cameroon | — |
| Société zoologique de Granby | Institution | Building owner | Granby, Quebec | 34.23 ha site (342,265.31 m² of land) |
| Société zoologique de Granby | Institution | Landowner | Granby, Quebec | 34.23 ha, $70,279,000 assessed |
| SODIC (Aldar–ADQ consortium 85.5%) | Public company | Homebuilder | Cairo, Egypt | Communities home to 30,000+ residents; FY2024 gross contracted sales EGP 50.3bn |
| SODIC (Sixth of October Development & Investment) — developer; 85.5% held by the Aldar–ADQ consortium | Public company | Landowner | Cairo, Egypt | SODIC West 1,500 acres (Sheikh Zayed, Giza); communities home to 30,000+ residents |
| SOF-XI WFP Owner LLC | Private company | Building owner | Portland, Oregon | 689,840 sq ft (roll) |
| Sol Nobile S.A. | Private company | Homebuilder | Montevideo, Uruguay | 672 units, 2 projects (2013, 2026) |
| Solar Farms LLC | Private company | Building owner | Phoenix, Arizona | 306,877 sq ft (SEC prospectus comparable); 324,897 sq ft in an 11-storey improvement (Commercial Master) |
| Solmar Holdings | Family / private | Homebuilder | Mississauga, Ontario | 1,963 |
| Solterra master-planned community entities (Solterra Texas 3 LLC, HC Solterra LLC, Solterra Zone 2 LLC) | Developer | Landowner | Mesquite, Texas | 207 accounts, about 523 acres; $25.3M |
| Solutia Inc. (Eastman Chemical Company) | Public company | Landowner | Springfield, Massachusetts | 8 records, $49.0M, about 200 acres |
| Somerset Villas Sig LLC | Private company | Homebuilder | Eugene, Oregon | 94 lots, 11.6 acres |
| Sommery Townhomes, LP (Sommery at Round Rock) | Developer | Homebuilder | Round Rock, Texas | 300 units |
| Sonae Sierra (Centro Colombo – Centro Comercial, S.A.; Centro Vasco da Gama – Centro Comercial, S.A.) | Public company | Commercial landlord | Lisbon, Portugal | [100–200]k m² + [50–60]k m² GLA (AdC ranges) |
| Sonoma County Junior College District | Government | Building owner | Santa Rosa, California | — |
| Sonoma County Junior College District (Santa Rosa Junior College) | Government | Landowner | Santa Rosa, California | $21.5M land at cost; $668.3M buildings gross (district-wide) |
| Sonoma Glen Development LLC | Developer | Homebuilder | Anchorage, Alaska | 16 parcels (15 vacant lots) |
| Sonoma Water (Sonoma County Water Agency) | Government | Landowner | Santa Rosa, California | $13.4M land at cost (agency-wide) |
| Sonoma-Marin Area Rail Transit District | Government | Building owner | Santa Rosa, California | — |
| Sonoma-Marin Area Rail Transit District (SMART) | Government | Landowner | Santa Rosa, California | $52.2M land at cost (passenger $44.9M + freight $7.3M), 48 miles of line |
| Soo Line Railroad Company | Public company | Landowner | Bloomington, Minnesota | 21 parcels, $8.2M, about 101 acres |
| Soo Line Railroad Company | Public company | Landowner | Minneapolis, Minnesota | 124 parcels, $216.5M (city file); 433 acres |
| Soo Line Railroad Company | Public company | Landowner | St. Paul, Minnesota | 141 parcels, $46.6M, about 355 acres |
| SOOO Galereya Kontsept (Galleria Minsk) | Private company | Commercial landlord | Minsk, Belarus | over 130 shops plus a DoubleTree by Hilton hotel; no floor area stated |
| Sorelle T LLC and Sorelle R LLC | Private company | Commercial landlord | Clarksville, Tennessee | 308 units in the city, $53.5M appraised, on 11.2 acres |
| Sources Community Resources Society | Institution | Homebuilder | White Rock, British Columbia | $11,586 at roll 004103.000 |
| South Broward Hospital District | Government | Building owner | Hollywood, Florida | 2,786,552 sq ft building area (roll) |
| South Broward Hospital District | Government | Commercial landlord | Hollywood, Florida | 80 parcels, $462.6M |
| South Broward Hospital District (Memorial Healthcare System) | Government | Landowner | Hollywood, Florida | 80 parcels, 79 acres, $462.6M |
| South Carolina Department of Commerce, Division of Public Railways | Government | Building owner | North Charleston, South Carolina | — |
| South Carolina Department of Commerce, Division of Public Railways | Government | Landowner | North Charleston, South Carolina | 34 parcels, 582 acres |
| South Carolina Department of Transportation | Government | Landowner | Hilton Head Island, South Carolina | 25 parcels, 118.5 acres |
| South Carolina State Ports Authority | Government | Building owner | North Charleston, South Carolina | — |
| South Carolina State Ports Authority | Government | Landowner | North Charleston, South Carolina | 27 parcels, 1,046 acres |
| South Coast British Columbia Transportation Authority (TransLink) | Government | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $4,115,733 across both cities |
| South Coast Plaza | Private company | Landowner | Santa Ana, California | 17.2-acre site at 1561 W Sunflower Ave |
| South Coast Plaza | Private company | Homebuilder | Santa Ana, California | up to 1,583 units entitled (17.2 acres) |
| South Country Co-op Limited | Institution | Commercial landlord | Medicine Hat, Alberta | Named both as a largest corporate taxpayer and as the largest private employer in the city |
| South Energyx Nigeria Limited (Chagoury Group) | Developer | Building owner | Lagos, Nigeria | 10 million m² of reclaimed land; 8.5 km sea wall |
| South Energyx Nigeria Limited (Eko Atlantic) | Developer | Landowner | Lagos, Nigeria | 10 million m² of reclaimed land |
| South Energyx Nigeria Limited (Eko Atlantic) | Developer | Homebuilder | Lagos, Nigeria | 10 million m² of plots for sale; 250,000 residents planned |
| South Florida Regional Transportation Authority (Tri-Rail) | Government | Landowner | Hialeah, Florida | 9 parcels, 2 acres |
| South Florida Water Management District | Government | Landowner | Fort Lauderdale, Florida | 5 parcels, 73 acres, $0.3M |
| South Florida Water Management District | Government | Landowner | Hialeah, Florida | 10 parcels, 38 acres |
| South Florida Water Management District | Government | Landowner | Port St. Lucie, Florida | 23 parcels, 497 acres |
| South Pad Hotel LLC | Private company | Building owner | Bloomington, Minnesota | — |
| South Street Downtown Holdings Inc. | Institution | Commercial landlord | Hanover, New Hampshire | $336,881 |
| South Texas College | Government | Building owner | McAllen, Texas | about 193 acres on 24 accounts in the City |
| South Texas College | Government | Landowner | McAllen, Texas | 24 accounts, about 193 acres |
| Southaven Star Landing LLC | Developer | Homebuilder | Southaven, Mississippi | 34 parcels, 16.1 acres |
| Southaven Towne Center II LLC and Southaven Towne Center LLC (CBL & Associates Properties) | Public company | Building owner | Southaven, Mississippi | 607,635 sq ft total; 184,539 sq ft owned by CBL |
| Southcentral Foundation and Alaska Native Tribal Health Consortium | Institution | Landowner | Anchorage, Alaska | 52 parcels, $354.4M |
| Southeast Wisconsin Professional Baseball Park District | Government | Building owner | Milwaukee, Wisconsin | — |
| Southern California Edison | Public company | Landowner | Corona, California | provides most of the city's electricity |
| Southern California Logistics Airport Authority | Government | Landowner | Victorville, California | ~2,200 acres airport (PBT) + ~1,800 acres EDC parcels received |
| Southern California Logistics Airport Authority (SCLAA) | Government | Building owner | Victorville, California | approximately 2,200 acres (airport); two runways |
| Southern Colorado Rail Park LLC | Private company | Landowner | Colorado Springs, Colorado | 8 parcels, about 2,350 acres, $0.9M |
| Southern Farm Bureau Life Insurance Co / Mississippi Farm Bureau Federation | Private company | Commercial landlord | Jackson, Mississippi | 13 parcels, 320 acres, $24.5M |
| Southern Home Builders Inc | Private company | Homebuilder | Shreveport, Louisiana | 30 lots |
| Southern Illinois University (Board of Trustees) | Government | Landowner | Springfield, Illinois | 62 parcels |
| Southern Land (Mamaroneck White Plains, LLC) | Private company | Homebuilder | White Plains, New York | $107.3M |
| Southern New Hampshire Medical Center | Institution | Landowner | Nashua, New Hampshire | 33 parcels, $110.8M |
| Southern New Hampshire Regional Medical Center | Institution | Building owner | Nashua, New Hampshire | — |
| Southern New Hampshire University | Institution | Landowner | Manchester, New Hampshire | 5 parcels, 44.2 acres, $82.2M |
| Southern Railway Co | Private company | Landowner | Greensboro, North Carolina | 4 parcels, about 132 acres |
| Southern University and A&M College (State of Louisiana) | Government | Landowner | Baton Rouge, Louisiana | 2 campus parcels, about 520 acres |
| Southport Aerospace Centre Inc. | Institution | Building owner | Portage la Prairie, Manitoba | — |
| Southport Aerospace Centre Inc. | Institution | Commercial landlord | Portage la Prairie, Manitoba | 200+ acres and 211 rental units |
| Southport Aerospace Centre Inc. | Institution | Homebuilder | Portage la Prairie, Manitoba | 211 units |
| Southwest Louisiana Hospital [Association] (name truncated on the layer) | Institution | Building owner | Lake Charles, Louisiana | — |
| Southwest Properties | Private company | Homebuilder | Halifax, Nova Scotia | 2,062 apartments and condominiums in Halifax |
| Southwest Value Partners (SWVP-named single-purpose LLCs) | Private equity | Building owner | Nashville, Tennessee | — |
| Southwestern Community College District | Government | Building owner | Chula Vista, California | 130.17 acres (roll) |
| Southwestern Electric Power Company (SWEPCO) | Public company | Landowner | Shreveport, Louisiana | 111 parcels, about 498 acres |
| Southwestern Land Development LLC | Developer | Homebuilder | North Bend-Coos Bay, Oregon | 5 vacant residential lots |
| Southwestern Oregon Community College | Government | Landowner | North Bend-Coos Bay, Oregon | 8 accounts, 156.5 acres, $85.9M |
| Southwestern Oregon Community College (district) | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| Southwestern Public Service Co | Public company | Landowner | Carlsbad, New Mexico | 31 accounts; $81.35M central-assessed in Carlsbad-IN |
| Southwestern Public Service Company (Xcel Energy) | Public company | Landowner | Amarillo, Texas | 43 accounts, about 159 acres |
| Sovereign Management LLC | Private company | Commercial landlord | Clarksburg, West Virginia | $3.16M (+ second ticket, half-year tax $6,358.97) |
| SOZIALBAU group (limited-profit) | Institution | Homebuilder | Vienna, Austria | 1,259 flats under construction; 55,776 managed (2025) |
| SOZIALBAU group (SOZIALBAU AG and its limited-profit housing group) | Institution | Landowner | Vienna, Austria | 55,776 managed flats; 1,259 under construction (2025) |
| SP Milwaukee Propco 1 LLC | Private company | Commercial landlord | Milwaukee, Wisconsin | 10 parcels, $106.8M (2026 roll) |
| Space Exploration Technologies Corp | Private company | Building owner | Brownsville, Texas | — |
| Space Needle LLC | Private company | Building owner | Seattle, Washington | 48,808 sq ft gross (Assessor) |
| Spallacci Group | Family / private | Homebuilder | Hamilton, Ontario | 216 |
| Sparrow Hospital Association | Institution | Building owner | Lansing & East Lansing, Michigan | — |
| Special districts (NCTD, Tri-City Healthcare District, water and sanitation districts) | Government | Landowner | Carlsbad-Oceanside, California | 83 parcels in Oceanside; 72 in Carlsbad |
| Specialfastigheter Sverige AB (Swedish State) | Government | Landowner | Stockholm, Sweden | c. 1 million m2; market value just over SEK 51 billion; c. 60 municipalities |
| Spinell Homes, Inc. | Private company | Homebuilder | Anchorage, Alaska | 80 parcels (38 lots, 25 homes, 6 condos) |
| Spirit AeroSystems Inc (Boeing since Dec 2025) | Public company | Landowner | Wichita, Kansas | 11 parcels in the city, about 128 acres, $25.6M |
| Spirit Realty LP | REIT | Landowner | Hilton Head Island, South Carolina | 6 parcels, 478.2 acres, $12.1M appraised |
| Split: City of Orlando (City Hall); Piedmont-CNL Towers Orlando, LLC (CNL Center I and II) | Government | Building owner | Orlando, Florida | City Hall 225,380 sq ft; CNL Center I 332,593 sq ft; CNL Center II 271,384 sq ft building area (roll) |
| Split: United States (VA), Nemours Foundation, University of Central Florida; surrounding land Lake Nona Land Co LLC and affiliates (Tavistock) | Government | Building owner | Orlando, Florida | about 4.2M sq ft building area across the four anchor parcels (roll) |
| Split: University of Central Florida; Creative Village Parcel T Owner … | Government | Building owner | Orlando, Florida | 267,304 sq ft building area; 6.86 acres (roll, UCF parcel) |
| Splmulaxw Limited Partnership | Government | Commercial landlord | Westbank, British Columbia | An investment in Brenda Renewables Ltd. |
| Spokane Airports (City of Spokane and Spokane County, jointly) | Government | Landowner | Spokane, Washington | GEG over 6,000 acres; 42 aircraft parcels, 4,519 acres, $407.8M inside the City |
| Spokane Housing Authority | Government | Landowner | Spokane, Washington | 11 SHA apartment communities listed; assistance to over 6,500 low-income families a year |
| Spokane Public Facilities District | Government | Building owner | Spokane, Washington | — |
| Spokane Public Facilities District | Government | Landowner | Spokane, Washington | Arena, two-thirds of the Convention Center and First Interstate Center, The Podium, the land under ONE Spokane Stadium |
| Spokane Public Schools | Government | Building owner | Spokane, Washington | — |
| Spokane Public Schools and other school districts (exemption code SCLS) | Government | Landowner | Spokane, Washington | 140 parcels, 570 acres, $1.02B assessed |
| Sponda Oy (a Blackstone Real Estate portfolio company) | Private equity | Building owner | Helsinki, Finland | — |
| Sponda Oy (Blackstone) | Private equity | Commercial landlord | Helsinki, Finland | 0.7 million m² leasable; owns Forum and Citycenter in Helsinki |
| Sport e Salute S.p.A. | Government | Landowner | Rome, Italy | Foro Italico complex incl. Stadio Olimpico |
| Sport e Salute S.p.A. (formerly CONI Servizi S.p.A.) | Government | Building owner | Rome, Italy | — |
| Sporting Goods Properties Inc (DuPont) | Public company | Landowner | Bridgeport, Connecticut | 1 parcel, 344.1 acres, $8.8M appraised |
| Sports & Exhibition Authority of Pittsburgh and Allegheny County | Government | Building owner | Pittsburgh, Pennsylvania | 1.49M sq ft |
| Sports & Exhibition Authority of Pittsburgh and Allegheny County | Government | Landowner | Pittsburgh, Pennsylvania | $670M capital assets, incl. $126M land (2024) |
| Sports Authority (City of Chattanooga; Hamilton County and City) | Government | Landowner | Chattanooga, Tennessee | 3 parcels, about 15 acres, $92.7M appraised |
| Sports Authority of Thailand | Government | Building owner | Bangkok, Thailand | 51,560 seats |
| Sports Authority of the County of Hamilton and City of Chattanooga | Government | Building owner | Chattanooga, Tennessee | 8.02 acres mapped |
| Sports Authority of the County of Knox and the City of Knoxville | Government | Building owner | Knoxville, Tennessee | — |
| Sports Authority of the Metropolitan Government | Government | Building owner | Nashville, Tennessee | — |
| Správa železnic, státní organizace | Government | Building owner | Prague, Czech Republic | — |
| Správa železnic, státní organizace | Government | Landowner | Prague, Czech Republic | Land carried at CZK 6.83bn (31 Dec 2025, nationwide); 9,344 km of line |
| Spring Creek Real Estate | Private company | Building owner | Canmore, Alberta | — |
| Spring Creek Real Estate | Private company | Landowner | Canmore, Alberta | 15 named lodges and neighbourhoods plus commercial space in the town core |
| Spring Creek Real Estate | Private company | Commercial landlord | Canmore, Alberta | Commercial and live/work units plus the Opera House |
| Spring Creek Real Estate | Private company | Homebuilder | Canmore, Alberta | 15 named lodges and neighbourhoods in the town core |
| Spring Street Atlanta LLC, 30 Spring St Atlanta Fee Owner LLC and 99 125 Spring St Atlanta Owner LLC | Developer | Building owner | Atlanta, Georgia | — |
| Springfield Airport Authority | Government | Building owner | Springfield, Illinois | — |
| Springfield Airport Authority | Government | Landowner | Springfield, Illinois | 131 parcels, at least 2,435 acres |
| Springfield College | Institution | Landowner | Springfield, Massachusetts | 85 records, $356.5M, about 197 acres |
| Springfield Housing Authority | Government | Landowner | Springfield, Illinois | 182 parcels, at least 31 acres |
| Springfield Housing Authority | Government | Landowner | Springfield, Massachusetts | 95 records, $278.4M, about 194 acres |
| Springfield Metro Sanitary District and Sangamon County Water Reclamation District | Government | Landowner | Springfield, Illinois | 83 parcels, at least 1,317 acres |
| Springfield Metropolitan Exposition and Auditorium Authority | Government | Building owner | Springfield, Illinois | — |
| Springfield Park District | Government | Landowner | Springfield, Illinois | 204 parcels, at least 1,700 acres |
| Springfield Public Schools (School District R-12) | Government | Landowner | Springfield, Missouri | 99 parcels, about 399 acres in Springfield; 104, about 524 acres county-wide |
| Springfield Redevelopment Authority | Government | Building owner | Springfield, Massachusetts | 110,532 sq ft building area on the roll; 2.39 acres |
| Springfield Redevelopment Authority | Government | Landowner | Springfield, Massachusetts | 48 records, $35.1M, about 30 acres |
| Springfield School District 186 | Government | Landowner | Springfield, Illinois | 53 parcels, at least 72 acres |
| Springfield Sherwood Plaza Associates LLC | Private company | Commercial landlord | Springfield, Illinois | $17,100,000 (Feb 2023), 3 parcels |
| Springfield Water and Sewer Commission | Government | Landowner | Springfield, Massachusetts | 19 records, $2.2M, about 7 acres |
| Spurling Properties LLLP / Spurling Development LLC | Private company | Commercial landlord | Evansville, Indiana | 26 city parcels, $69.5M; 37 county-wide, $72.7M, 111 acres |
| Square Mile Pleasanton, LLC | Developer | Homebuilder | Pleasanton, California | 306 single-family + 84 affordable (approved) |
| SR Elite Homes LLC | Developer | Homebuilder | Clinton, Mississippi | 3 parcels (2 vacant lots) |
| SRC Development Group Inc | Private company | Commercial landlord | Springfield, Missouri | 11 parcels, about 187 acres, $85.3M |
| SREC 1717 Tower Owner LLC | Private company | Building owner | Dallas, Texas | 1,712,297 sq ft |
| SREIT Northwood Apartments | Private company | Commercial landlord | Macon, Georgia | 24.2 ac; $36,471,000 paid Nov 2021 |
| SRGA Resort LP | Private company | Commercial landlord | Napa, California | $193.4M assessed (2nd, 1.11%) |
| SRI Eleven 621 Capitol Mall LLC (a Shorenstein Properties fund) | Private equity | Building owner | Sacramento, California | 366,000 sq ft |
| SRSN Ventures | Private company | Building owner | Kamloops, British Columbia | 37,000 sq ft |
| SRSN Ventures | Private company | Commercial landlord | Kamloops, British Columbia | 37,000 sq ft, 11 storeys (Cornerstone) |
| SRW Builders LLC | Private company | Homebuilder | Fayetteville, North Carolina | 36 parcels (33 in city), 35 without a building |
| St Ambrose University | Institution | Landowner | Davenport, Iowa | 98 parcels, $131.5M, 66.3 acres |
| St Ambrose University (former Mount Mercy University campus) | Institution | Landowner | Cedar Rapids, Iowa | 7 parcels, 75.9 acres, $37.1M |
| St Augustine Propco 1 LLC (c/o Healthpeak Properties, Inc.) | REIT | Building owner | St. Augustine, Florida | 100,006 sq ft building area (roll) |
| St Johns River Water Management District | Government | Landowner | Gainesville, Florida | 1 parcel, 374.1 acres |
| St Joseph Hospital | Institution | Building owner | Nashua, New Hampshire | — |
| St Joseph Hospital | Institution | Landowner | Nashua, New Hampshire | 20 parcels, $90.1M |
| St Joseph Hospital & Health | Institution | Building owner | Bryan-College Station, Texas | — |
| St Julien Partners LLC | Private company | Building owner | Boulder, Colorado | — |
| St Luke's Hospital Association / St Luke's Hospital of Duluth | Institution | Building owner | Duluth, Minnesota | — |
| St Luke's Methodist Hospital | Institution | Building owner | Cedar Rapids, Iowa | — |
| St Luke's Methodist Hospital (with St Luke's Development Co) | Institution | Landowner | Cedar Rapids, Iowa | 38 parcels, 61.3 acres, $248.7M |
| St Marys Cement (Votorantim Cimentos) | Public company | Commercial landlord | Bowmanville, Ontario | a licensed quarry and cement plant on the Lake Ontario shore; up to 4 million tonnes a year proposed for about 100 years |
| St Marys Cement, a division of Votorantim Cimentos | Public company | Building owner | Bowmanville, Ontario | — |
| St Patrick Hospital Corp | Institution | Building owner | Missoula, Montana | — |
| St Vincent Hospital of the Hospital Sisters | Institution | Commercial landlord | Green Bay, Wisconsin | 18 parcels, $16.1M taxable |
| St. Andrew's Abbeyfield Housing Society | Institution | Homebuilder | Sidney, British Columbia | $4,361 of municipal taxes forgone, 2025 |
| St. Anthony's Catholic Church, the Pentecostal Church and St. Stephen's Anglican Church | Institution | Landowner | New Denver, British Columbia | 3 exempt properties, $3,179.75 of tax forgone |
| St. Catherine Marshland LLC | Private company | Landowner | New Orleans, Louisiana | 5 bills, about 11,800 acres |
| St. Elizabeth Community Health Center | Institution | Building owner | Lincoln, Nebraska | 25.06 acres (roll) |
| St. Francis Hospital | Private company | Commercial landlord | Columbus, Georgia | $64,959,505 |
| St. John's Hospital (Hospital Sisters of the Third Order of St. Francis / HSHS) | Institution | Landowner | Springfield, Illinois | 98 parcels |
| St. John's Hospital of the Hospital Sisters of the Third Order of St. Francis | Institution | Building owner | Springfield, Illinois | — |
| St. John's Regional Health Center | Institution | Building owner | Springfield, Missouri | — |
| St. John's Riverside Hospital | Institution | Building owner | Yonkers, New York | — |
| St. Johns County | Government | Landowner | St. Augustine, Florida | 20 parcels, 120 acres, $29.3M |
| St. Johns County School District (Board of Public Instruction) | Government | Landowner | St. Augustine, Florida | 13 parcels, 32.5 acres, $40.8M |
| St. Johns River Water Management District | Government | Landowner | Jacksonville, Florida | 93 parcels, 13,148 acres |
| St. Joseph's Hospital | Institution | Building owner | Yonkers, New York | — |
| St. Joseph's Hospital Health Center (and property affiliate) | Institution | Landowner | Syracuse, New York | 32 parcels, $267.2M |
| St. Louis County | Government | Landowner | Duluth, Minnesota | 93 parcels, 278.3 acres, $88.1M estimated |
| St. Louis Housing Authority | Government | Landowner | St. Louis, Missouri | 223 parcels, about 153 acres, $9.0M |
| St. Louis Municipal Finance Corporation | Government | Building owner | St. Louis, Missouri | 11.98 acres (convention centre parcel) |
| St. Louis Public Schools (Board of Education) | Government | Landowner | St. Louis, Missouri | 181 parcels, at least 277 acres, $15.9M |
| St. Lucie County | Government | Building owner | Port St. Lucie, Florida | 43,014 sq ft building area; 100.0 acres (roll) |
| St. Lucie County | Government | Landowner | Port St. Lucie, Florida | 35 parcels, 294 acres |
| St. Mary's Medical Center of Evansville, Inc. | Institution | Building owner | Evansville, Indiana | — |
| St. Paul Tower, L.P. (with Overland W.F.P.-1, L.P., Overland W.F.P.-2, L.P. and WF Tower Holdings, LP as tenants-in-common) | Private company | Building owner | St. Paul, Minnesota | 646,459 sq ft net rentable (2019 prospectus); 759,622 sq ft on the roll |
| St. Petersburg Housing Authority | Government | Landowner | St. Petersburg, Florida | 40 parcels, 35 acres, $62.3M |
| St. Thomas Elgin General Hospital | Institution | Building owner | St. Thomas, Ontario | — |
| Staat der Nederlanden — Rijksvastgoedbedrijf (RVB) | Government | Landowner | Amsterdam, Netherlands | 11.5M+ m2 of buildings nationally; 41,556 ha agricultural land; 34,464 ha defence land |
| Staat der Nederlanden (Dutch State), via the Rijksvastgoedbedrijf | Government | Building owner | Amsterdam, Netherlands | 38,149 m2 |
| Stadgenoot | Institution | Landowner | Amsterdam, Netherlands | 29,906 units (29,707 self-contained; 27,977 social rent) |
| Stadion Amsterdam N.V. | Private company | Building owner | Amsterdam, Netherlands | 59,217 m2 largest unit |
| Stadium Metropolitan District | Government | Building owner | Colorado Springs, Colorado | 42,968 sq ft (roll, built 2020) |
| STADT UND LAND Wohnbauten-Gesellschaft mbH (Berlin, state-owned) | Government | Homebuilder | Berlin and Frankfurt am Main, Germany | c. 53,300 (+ 900 commercial units) |
| STAG Industrial | REIT | Commercial landlord | Columbus, Ohio | 4 buildings, 1,486,596 sq ft (City of Columbus) |
| STAG Industrial | REIT | Commercial landlord | El Paso, Texas | 12 buildings, 2,417,131 sq ft |
| STAG Industrial | REIT | Commercial landlord | Knoxville, Tennessee | 3 warehouse buildings, 441,310 sq ft |
| STAG Industrial | REIT | Commercial landlord | Oklahoma City, Oklahoma | 2 warehouse parcels, about 33 acres, $24.9M market value |
| STAG Industrial (STAG Industrial Holdings LLC) | REIT | Commercial landlord | Warren, Michigan | 4 buildings, 981,540 sq ft (10-K); 62.7 acres |
| STAG Industrial (STAG Industrial Holdings, LLC) | REIT | Commercial landlord | St. Paul, Minnesota | 312,800 sq ft, 14.2 acres; $18.49M |
| STAG Industrial, Inc. | REIT | Commercial landlord | Baton Rouge, Louisiana | 3 buildings, 532,036 sq ft |
| STAG Industrial, Inc. (STAG Industrial Holdings LLC) | REIT | Commercial landlord | Des Moines, Iowa | 2 buildings, 301,381 sq ft; 2 parcels, $23.7M |
| Stainton Group Inc. | Private company | Homebuilder | Oakville, Ontario | 363 |
| Stake Bank Enterprises Ltd. (in receivership) | Private company | Landowner | Belize City, Belize | Cruise berthing project on Stake Bank island with BZ$270M invested to date; disputed 24-acre extension (Fiat Grant 881 of 2021) under compulsory acquisition |
| Stake Bank Enterprises Ltd. (in receivership) | Private company | Commercial landlord | Belize City, Belize | BZ$270M invested to date in a cruise berthing facility (Aug 2024) |
| Standard Homes LLC | Private company | Homebuilder | Duluth, Minnesota | 3 homes, $622,400 |
| Stanislaus County | Government | Building owner | Modesto, California | two theatres (Mary Stuart Rogers Theater; Foster Family Theater) |
| Stanislaus County | Government | Landowner | Modesto, California | 257 parcels county-wide, about 9,144 acres; 26 parcels, about 76 acres, in the layer's Modesto jurisdiction |
| Stanley Martin Homes LLC | Private company | Homebuilder | Columbia, South Carolina | 249+ county / 119 city |
| Stanley Martin Homes LLC | Private company | Homebuilder | Greenville, South Carolina | 310 / 233 |
| Stanley Martin Homes, LLC | Private company | Homebuilder | Charlotte, North Carolina | 335 parcels (267 in Charlotte) |
| Stanley Martin Homes, LLC | Private company | Homebuilder | Durham, North Carolina | 194 parcels, 186 without a building |
| Stanley Martin Homes, LLC | Private company | Homebuilder | Raleigh, North Carolina | 80 permits (all townhouse), plus 6 five-plus-unit buildings |
| Stanovanjski sklad Republike Slovenije (SSRS, the national Housing Fund) | Government | Landowner | Ljubljana, Slovenia | 498 rental flats in 18 buildings at Novo Brdo (4.8 ha) plus 102 at Zeleni Gaj na Brdu |
| Stanovanjski sklad RS (national Housing Fund) | Government | Homebuilder | Ljubljana, Slovenia | 498 rental flats completed at Novo Brdo |
| Star Mountain Plaza joint venture (the State with Petroleum Resources Kutubu Ltd, Mineral Resources Star Mountains and Mineral Resources Ok Tedi; MRDC as trustee) | Government | Building owner | Port Moresby, Papua New Guinea | — |
| Starlight Homes South Carolina LLC | Private company | Homebuilder | North Charleston, South Carolina | 17 parcels |
| Starwood Real Estate Income Trust | REIT | Commercial landlord | Lexington, Kentucky | Racquet Club apartments, $74.5M gross |
| Starwood Real Estate Income Trust (SREIT) | REIT | Commercial landlord | Durham, North Carolina | 13 parcels, 1.36M sq ft, $223.7M |
| Starwood Real Estate Income Trust (SREIT) | REIT | Commercial landlord | Murfreesboro, Tennessee | 2 apartment parcels, $143.5M appraised |
| State Building Authority | Government | Building owner | Warren, Michigan | — |
| State Building Authority (State of Michigan) | Government | Landowner | Warren, Michigan | 2 parcels, 101.3 acres |
| State Health Services Organisation (ΟΚΥπΥ / SHSO) | Government | Landowner | Nicosia (Lefkosia), Cyprus | Runs the 8 State hospitals; may receive their immovable property by Cabinet decision (Law 73(I)/2017 s.16) |
| State Investments LLC | Private company | Commercial landlord | Salem, Oregon | $57.3M (12 accounts, 19.9 acres) |
| State land not granted to any user, and common-use land | Government | Landowner | Minsk, Belarus | 13.1 thousand ha |
| State of Alabama | Government | Building owner | Montgomery, Alabama | 4.51 acres (parcel) |
| State of Alabama | Government | Landowner | Montgomery, Alabama | 901 parcels, 1,582 acres, $127.1M |
| State of Alabama (incl. Alabama Trust Fund, ALDOT, Conservation) | Government | Landowner | Mobile, Alabama | 432 parcels, about 7,523 acres |
| State of Alaska | Government | Landowner | Anchorage, Alaska | 676 parcels, 65,911 acres, $622.3M |
| State of Alaska (Department of Natural Resources) | Government | Building owner | Anchorage, Alaska | — |
| State of Alaska (Department of Transportation & Public Facilities) | Government | Building owner | Anchorage, Alaska | — |
| State of Arkansas | Government | Building owner | Little Rock, Arkansas | 20.49 acres (mapped parcel) |
| State of Arkansas | Government | Landowner | Little Rock, Arkansas | 124 parcels, about 117 acres, $170.8M |
| State of California | Government | Landowner | Fremont, California | 12 properties, 151.45 acres, 699,025 sq ft of structures |
| State of California | Government | Landowner | Hayward, California | 6 properties, 368.18 acres, 2.06M sq ft of structures |
| State of California | Government | Building owner | Los Angeles, California | — |
| State of California | Government | Landowner | Los Angeles, California | 1,033 parcels, about 15,530 acres |
| State of California | Government | Building owner | Moreno Valley, California | 131,400 acre-feet reservoir |
| State of California | Government | Landowner | Napa, California | Napa Valley Expo (State fairgrounds); Napa State Hospital 138-acre campus (unincorporated Imola) |
| State of California | Government | Landowner | Oakland, California | 21 properties, 169.12 acres, 2.53M sq ft of structures |
| State of California | Government | Landowner | Pleasanton, California | 1 property, 2.65 acres |
| State of California | Government | Landowner | Sacramento, California | 98 owned properties, 1,977.86 acres, 32.3M sq ft of structures |
| State of California | Government | Landowner | Santa Monica, California | 52 parcels, about 118 acres |
| State of California — Santa Monica Mountains Conservancy | Government | Landowner | Palmdale, California | 9 parcels, about 4,090 acres |
| State of California (25th District Agricultural Association) | Government | Building owner | Napa, California | — |
| State of California (California Department of Fish and Wildlife) | Government | Building owner | Huntington Beach, California | over 1,300 acres |
| State of California (California State Parks) | Government | Landowner | Walnut Creek, California | Mount Diablo State Park, about 20,000 acres (mostly outside city limits) |
| State of California (California State University) | Government | Building owner | Hayward, California | 354.68 acres; 1,858,905 sq ft of structures |
| State of California (Department of Corrections and Rehabilitation) | Government | Landowner | Lancaster, California | 262 acres |
| State of California (Department of General Services) | Government | Building owner | Sacramento, California | 482,400 sq ft of structures on 12.45 acres; Capitol Park 15.95 acres |
| State of California (Department of Parks and Recreation) | Government | Landowner | Santa Rosa, California | Annadel State Park, 5,078 acres (GIS polygon intersecting city limits) |
| State of California (incl. Caltrans, Fish and Game, State Lands, State Parks) | Government | Landowner | Carlsbad-Oceanside, California | 66 parcels in Carlsbad; 27 in Oceanside |
| State of California (Judicial Council of California) | Government | Building owner | Stockton, California | 342,000 sq ft; 12 storeys; 1.48 acres |
| State of California (Lake Perris SRA, State Water Project) | Government | Landowner | Moreno Valley, California | 131,400 acre-foot reservoir and state recreation area |
| State of California (several agencies) | Government | Landowner | Stockton, California | about 457 fee acres in five records inside the city |
| State of California, Department of Parks and Recreation | Government | Building owner | Livermore, California | 5,038.73 fee acres; 65,845 sq ft of structures |
| State of California, Department of Parks and Recreation | Government | Landowner | Livermore, California | Carnegie SVRA 5,038.73 fee acres; Lake Del Valle SRA 387.27 fee acres (inventory); Del Valle SRA 4,395 acres (LARPD table) |
| State of Cameroon — operated under concession by Aéroports du Cameroun S.A. (ADC) | Government | Building owner | Douala, Cameroon | — |
| State of Cameroon — public port domain managed by the Port Autonome de Douala (PAD) | Government | Building owner | Douala, Cameroon | about 1,000 ha domain, about 600 ha developed |
| State of Cameroon (public and private domain) | Government | Landowner | Douala, Cameroon | Port domain about 1,000 ha (about 600 ha developed); international airport |
| State of Chile — administered by the Parque Metropolitano de Santiago, a public service under the Ministerio de Vivienda y Urbanismo (MINVU) | Government | Building owner | Santiago, Chile | 688.62 ha (2025 zoning, per Wikipedia infobox); 'sobre 750 hectáreas' in the text |
| State of Chile, through the Ministerio de Obras Públicas (MOP) concession; concessionaire Sociedad Concesionaria Nuevo Pudahuel S.A. | Government | Building owner | Santiago, Chile | new international terminal c. 249,500 m²; works volume 379,000 m² |
| State of Colorado | Government | Building owner | Boulder, Colorado | Main-campus account 230 acres; CU-named accounts in the City about 607 acres in all |
| State of Colorado | Government | Landowner | Boulder, Colorado | 14 accounts, about 421 acres, $266M |
| State of Colorado (incl. CDOT) | Government | Landowner | Colorado Springs, Colorado | 166 parcels, about 1,755 acres, $97.7M |
| State of Colorado (incl. CDOT) | Government | Landowner | Denver, Colorado | 522 parcels, about 590 acres, $1.16B |
| State of Colorado (other agencies) | Government | Landowner | Grand Junction, Colorado | 40 parcels, 90.3 acres, $77.4M |
| State of Colorado for Colorado Mesa University | Government | Landowner | Grand Junction, Colorado | 231 parcels, 311.8 acres, $403.4M |
| State of Colorado, acting by and through the Trustees of Colorado Mesa University | Government | Building owner | Grand Junction, Colorado | — |
| State of Connecticut | Government | Landowner | Bridgeport, Connecticut | 108 parcels, 332.4 acres, $696.9M appraised |
| State of Florida | Government | Landowner | Daytona Beach, Florida | 45 parcels, 166 acres, $84.9M |
| State of Florida | Government | Landowner | Hialeah, Florida | 45 parcels, 49 acres |
| State of Florida - Board of Trustees of the Internal Improvement Trust Fund | Government | Building owner | Destin, Florida | 4.3 acres in two parcels (roll); 'four acres' (s9) |
| State of Florida - Board of Trustees of the Internal Improvement Trust Fund | Government | Landowner | Destin, Florida | 4 parcels, 236.7 acres, $69.2M |
| State of Florida - Board of Trustees of the Internal Improvement Trust Fund (TIITF) | Government | Landowner | Naples, Florida | 7 parcels, 391.4 acres, $1.6M |
| State of Florida - Board of Trustees of the Internal Improvement Trust Fund (TIITF/DNR) | Government | Building owner | Destin, Florida | 212.0 acres (roll); 228.36 acres (Wikipedia) |
| State of Florida - Department of Transportation (roll) | Government | Building owner | Pensacola, Florida | 162,145 sq ft building area, 9.84 acres (roll); capacity 10,000 |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (roll); operated by the University Athletic Association | Government | Building owner | Gainesville, Florida | 88,548 seats (Wikipedia) |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF) | Government | Landowner | Fort Lauderdale, Florida | 26 parcels, 833 acres, $163.6M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF) | Government | Landowner | Hollywood, Florida | 85 parcels, 1,768 acres, $298.4M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF) | Government | Landowner | Miami Beach, Florida | 8 parcels, 533 acres, $9.7M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF) | Government | Landowner | Sarasota, Florida | 24 parcels, 162 acres, $226.5M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF) and state agencies | Government | Landowner | St. Augustine, Florida | 104 parcels, 1,344 acres, $142.7M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (TIITF), for the University of Florida | Government | Building owner | Gainesville, Florida | 276.7 acres and 3,617,778 sq ft building area on the main parcel (roll) |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund (University of Florida and other state uses) | Government | Landowner | Gainesville, Florida | 86 parcels, 3,071 acres, $3,332.2M |
| State of Florida — Board of Trustees of the Internal Improvement Trust Fund, for Florida State University | Government | Building owner | Sarasota, Florida | 256,028 sq ft on the main parcel (roll) |
| State of Florida — Florida School for the Deaf and the Blind (roll: 'Florida Institute for Deaf & B') | Government | Building owner | St. Augustine, Florida | 709,454 sq ft building area (roll); 47 buildings on 82 acres (Wikipedia) |
| State of Florida (agencies and the Internal Improvement Trust Fund) | Government | Landowner | Ocala, Florida | 39 parcels, 92 acres, $21.3M |
| State of Florida (TIITF, FDOT and agencies) | Government | Landowner | Pensacola, Florida | 73 parcels, 103.8 acres, $51.9M |
| State of Georgia | Government | Building owner | Atlanta, Georgia | — |
| State of Georgia | Government | Landowner | Macon, Georgia | 30 parcels, 2,644 ac |
| State of Georgia | Government | Building owner | Savannah, Georgia | — |
| State of Georgia (incl. Department of Transportation) | Government | Landowner | Savannah, Georgia | 56 parcels, 345.7 acres, $249.2M |
| State of Georgia (incl. Georgia Building Authority, DOT, State Office Building Authority) | Government | Landowner | Atlanta, Georgia | 373 parcels, 486 acres, $1.66B |
| State of Hawaii (all departments and agencies) | Government | Landowner | Honolulu, Hawaii | 6,160 parcels, $24.83B, ~97,900 acres |
| State of Hawaii, Department of Land and Natural Resources | Government | Building owner | Honolulu, Hawaii | 8.14 acres (main parcel) |
| State of Hawaii, Department of Transportation, Airports Division | Government | Building owner | Honolulu, Hawaii | 1,675.6 acres (main parcel) |
| State of Hawaii, Department of Transportation, Harbors Division | Government | Building owner | Honolulu, Hawaii | 55.93 acres (piers parcel 2-1-015-009) |
| State of Idaho | Government | Building owner | Boise, Idaho | — |
| State of Idaho (Department of Lands endowment trust land) | Government | Landowner | Boise, Idaho | about 1,290 acres (2.3% of the city area) |
| State of Illinois | Government | Landowner | Rockford, Illinois | 6 parcels, about 1.8 acres in the city |
| State of Illinois | Government | Landowner | Springfield, Illinois | 981 Springfield-addressed parcels, at least 2,142 acres |
| State of Illinois (ALPLM agency) | Government | Building owner | Springfield, Illinois | — |
| State of Illinois (Department of Agriculture) | Government | Building owner | Springfield, Illinois | — |
| State of Illinois (Secretary of State) | Government | Building owner | Springfield, Illinois | — |
| State of Indiana | Government | Landowner | Indianapolis, Indiana | 115 parcels, about 900 acres |
| State of Indiana | Government | Building owner | Michigan City, Indiana | — |
| State of Indiana (including Ivy Tech Community College) | Government | Landowner | Evansville, Indiana | 58 parcels, 52.8 acres, $44.4M; Ivy Tech 10 parcels, $31.1M |
| State of Indiana (INDOT, Department of Natural Resources, Armory Board, Adjutant General) | Government | Landowner | Michigan City, Indiana | 117 parcels, about 221 acres |
| State of Iowa | Government | Landowner | Davenport, Iowa | 13 parcels, $24.5M, 71.2 acres |
| State of Iowa | Government | Building owner | Des Moines, Iowa | — |
| State of Iowa | Government | Landowner | Des Moines, Iowa | 1,393 parcels, about 571 keyed acres |
| State of Israel (Ministry of Defense and IDF) | Government | Building owner | Tel Aviv-Yafo, Israel | — |
| State of Israel (Ministry of Health), as a government-municipal medical centre with Tel Aviv-Yafo Municipality | Government | Building owner | Tel Aviv-Yafo, Israel | c. 257 dunams |
| State of Israel, marketed by the Israel Land Authority (with some privately owned land) | Government | Building owner | Tel Aviv-Yafo, Israel | 750 dunams (0.75 km²) |
| State of Kansas / Wichita State University | Government | Landowner | Wichita, Kansas | 108 parcels, about 375 acres, $355.7M |
| State of Louisiana | Government | Building owner | Baton Rouge, Louisiana | — |
| State of Louisiana | Government | Landowner | Lake Charles, Louisiana | 91 parcels, 32 assessments, 494 acres |
| State of Louisiana (agencies other than the universities) | Government | Landowner | Baton Rouge, Louisiana | 367 parcels, about 2,540 acres |
| State of Louisiana (DOTD and other agencies) | Government | Landowner | Shreveport, Louisiana | 604 parcels, about 3,080 acres, $19.8M assessed |
| State of Maryland | Government | Landowner | Hagerstown, Maryland | 2 accounts in the city ($27.6M); 26 accounts, 1,440 acres, $143.7M county-wide |
| State of Maryland (all agencies, excluding the Port, Transit and University System entities) | Government | Landowner | Baltimore, Maryland | 551 parcels, $3.09B |
| State of Michigan | Government | Building owner | Lansing & East Lansing, Michigan | — |
| State of Michigan (incl. MDOT) | Government | Landowner | Detroit, Michigan | 1,080 parcels, 344 acres |
| State of Michigan (incl. State Building Authority) | Government | Landowner | Lansing & East Lansing, Michigan | 25 parcels, 200 acres |
| State of Minnesota | Government | Building owner | Bloomington, Minnesota | — |
| State of Minnesota | Government | Landowner | Minneapolis, Minnesota | 82 parcels, $239.0M |
| State of Minnesota | Government | Building owner | St. Paul, Minnesota | 335,520 sq ft (roll) |
| State of Minnesota | Government | Landowner | St. Paul, Minnesota | 108 parcels, $641.0M, about 349 acres |
| State of Minnesota (excluding tax-forfeited land) | Government | Landowner | Duluth, Minnesota | 1,713 parcels, 985.0 acres, $114.3M as STATE OF MINNESOTA; plus 156 parcels, 31.7 acres as MnDOT |
| State of Minnesota (incl. MnDOT, DNR, Normandale Community College) | Government | Landowner | Bloomington, Minnesota | 40 parcels, about 218 acres |
| State of Minnesota, tax-forfeited land in trust (ST OF MN C278 L35) | Government | Landowner | Duluth, Minnesota | 3,750 parcels, 3,548.5 acres, $41.7M estimated |
| State of Mississippi | Government | Building owner | Jackson, Mississippi | 11.48 acres (parcel) |
| State of Mississippi | Government | Landowner | Southaven, Mississippi | 18 parcels, 18.7 acres |
| State of Mississippi (incl. Transportation Commission / MDOT, Secretary of State) | Government | Landowner | Gulfport, Mississippi | 231 parcels, 427 acres |
| State of Mississippi (other) | Government | Landowner | Clinton, Mississippi | 58 parcels, about 36 acres |
| State of Mississippi (state agencies and universities) | Government | Landowner | Jackson, Mississippi | 1,970 parcels, about 1,394 acres |
| State of Mississippi (tax-forfeited land) | Government | Landowner | Jackson, Mississippi | 914 parcels, about 517 acres |
| State of Mississippi, Clinton school land (16th section) | Government | Landowner | Clinton, Mississippi | 12 parcels, about 232 acres |
| State of Mississippi, Jackson school land (lessor) | Government | Landowner | Jackson, Mississippi | 133 parcels, about 1,402 acres |
| State of Missouri | Government | Landowner | Springfield, Missouri | 15 parcels, about 32 acres in Springfield; 23, about 55 acres county-wide |
| State of Missouri | Government | Landowner | St. Louis, Missouri | 661 parcels, at least 410 acres |
| State of Montana (incl. Department of Transportation, DNRC) | Government | Landowner | Missoula, Montana | 47 rows; 200.5 acres; $47.2M |
| State of Nebraska | Government | Building owner | Lincoln, Nebraska | 11.9 acres (roll) |
| State of Nebraska | Government | Landowner | Lincoln, Nebraska | 81 parcels, about 611 acres |
| State of Nevada | Government | Landowner | Reno-Sparks, Nevada | 79 parcels, about 630 acres, $214.8M taxable |
| State of New Hampshire | Government | Landowner | Manchester, New Hampshire | 127 parcels, 449.2 acres, $117.1M |
| State of New Hampshire | Government | Landowner | Nashua, New Hampshire | 36 parcels, $72.7M |
| State of New Jersey | Government | Landowner | Elizabeth, New Jersey | 12 parcels, $69.1M, 30.4 stated acres |
| State of New Jersey | Government | Building owner | Jersey City, New Jersey | — |
| State of New Jersey | Government | Landowner | Jersey City, New Jersey | 174 parcels, $1.51B |
| State of New Jersey | Government | Landowner | Newark, New Jersey | 12 parcels billed to the State House, $367.6M |
| State of New Jersey (departments billed at Trenton) | Government | Landowner | Toms River, New Jersey | 42 exempt parcels, $26.5M |
| State of New Mexico | Government | Landowner | Carlsbad, New Mexico | 1,141 accounts countywide under 'STATE OF NEW MEXICO…' |
| State of New York | Government | Landowner | Auburn, New York | 12 parcels, ~43 acres, $65.1M |
| State of New York | Government | Landowner | Rochester, New York | 66 parcels, 257 acres, $57.7M |
| State of New York | Government | Building owner | Town of Oyster Bay, New York | — |
| State of New York | Government | Landowner | Town of Oyster Bay, New York | 175 parcels, $1.39B (plus SUNY, 6 parcels, $411.2M) |
| State of New York | Government | Landowner | Yonkers, New York | 592 parcels, $584.1M, 888 acres |
| State of New York (incl. NYS Housing Finance Agency, OMH, SUNY Upstate titles) | Government | Landowner | Syracuse, New York | 98 parcels, $400.4M |
| State of New York (including NYS Housing Finance Agency titles) | Government | Building owner | Syracuse, New York | — |
| State of New York (People of the State, Dormitory Authority, ESD/UDC) | Government | Landowner | Buffalo, New York | 82 parcels in the State's own name, $261.4M, plus 5 ESD/UDC parcels, $249.6M |
| State of North Carolina | Government | Building owner | Cary, North Carolina | 164.0 acres (roll); '150 acres' (Wikipedia) |
| State of North Carolina | Government | Landowner | Cary, North Carolina | 10 parcels, about 355 acres, $56.7M |
| State of North Carolina | Government | Building owner | Raleigh, North Carolina | — |
| State of North Carolina | Government | Landowner | Raleigh, North Carolina | 180 parcels, about 8,524 acres, $6.40B |
| State of North Carolina | Government | Landowner | Winston-Salem, North Carolina | 163 parcels, about 374 acres |
| State of North Carolina (incl. North Carolina Central University) | Government | Landowner | Durham, North Carolina | 157 parcels, about 434 acres, $188.7M |
| State of North Carolina (including UNC Greensboro and NC A&T) | Government | Landowner | Greensboro, North Carolina | 462 parcels, about 1,163 acres; $810.0M land and buildings |
| State of North Carolina (owner of record) | Government | Building owner | Raleigh, North Carolina | — |
| State of North Carolina, including Fayetteville State University | Government | Landowner | Fayetteville, North Carolina | about 117 parcels, about 552 acres; $161.7M land and buildings |
| State of North Dakota | Government | Building owner | Minot, North Dakota | — |
| State of North Dakota (incl. Minot State University and higher-education boards) | Government | Landowner | Minot, North Dakota | 14 parcels / 144 acres |
| State of Ohio (excluding OSU) | Government | Landowner | Columbus, Ohio | 576 parcels, 1,850 stated acres, $1.33B where valued |
| State of Ohio (including Cleveland State University) | Government | Landowner | Cleveland, Ohio | 635 parcels, 233.9 stated acres, $610.4M |
| State of Ohio and the University of Toledo | Government | Landowner | Toledo, Ohio | 109 parcels, 634 stated acres, $869.5M |
| State of Ohio, Department of Administrative Services | Government | Building owner | Columbus, Ohio | — |
| State of Oklahoma | Government | Building owner | Oklahoma City, Oklahoma | — |
| State of Oklahoma (general holdings; ODOT, Land Office and universities counted separately) | Government | Landowner | Oklahoma City, Oklahoma | 318 accounts, about 1,950 acres |
| State of Oklahoma (including ODOT and the Turnpike Authority, counted separately) | Government | Landowner | Tulsa, Oklahoma | 1,144 accounts, about 3,950 acres; ODOT 38 more, Turnpike Authority 217 (about 480 acres) |
| State of Oregon | Government | Building owner | Salem, Oregon | — |
| State of Oregon | Government | Landowner | Salem, Oregon | 166 State-class records, about 1,803 acres (8.1%); $1.70B exempt value |
| State of Oregon (incl. Department of State Lands, ODOT) | Government | Landowner | North Bend-Coos Bay, Oregon | 46 accounts, 449.7 acres, $4.9M |
| State of Oregon / University of Oregon | Government | Landowner | Eugene, Oregon | about 105 lots, about 360 acres |
| State of Oregon, acting through the Board of Trustees of the University of Oregon | Government | Building owner | Eugene, Oregon | — |
| State of Oregon, for the University of Oregon (roll name: 'Board of Higher Education') | Government | Building owner | Eugene, Oregon | — |
| State of Rhode Island | Government | Building owner | Providence, Rhode Island | — |
| State of Rhode Island (incl. Department of Administration, DOT) | Government | Landowner | Providence, Rhode Island | 101 parcels, $712.5M |
| State of South Carolina | Government | Building owner | Columbia, South Carolina | 77,955 sq ft heated (roll) |
| State of South Carolina | Government | Landowner | Columbia, South Carolina | 51 parcels, $277.6M market value in the city (62 county-wide) |
| State of South Dakota (including the Board of Regents) | Government | Landowner | Sioux Falls, South Dakota | 47 parcels, about 600 acres |
| State of Tennessee | Government | Landowner | Chattanooga, Tennessee | 131 parcels, about 1,651 acres, $101.9M appraised |
| State of Tennessee | Government | Building owner | Clarksville, Tennessee | — |
| State of Tennessee | Government | Landowner | Knoxville, Tennessee | 397 address points on 113 parcels |
| State of Tennessee | Government | Landowner | Memphis, Tennessee | 557 parcels, about 2,061 acres |
| State of Tennessee | Government | Landowner | Nashville, Tennessee | 244 parcels, about 7,310 acres, $1.33B |
| State of Tennessee (including Austin Peay State University) | Government | Landowner | Clarksville, Tennessee | 144 parcels, 868.6 acres, $448.8M appraised (177 parcels, 3,487.0 acres county-wide) |
| State of Tennessee (including Middle Tennessee State University) | Government | Landowner | Murfreesboro, Tennessee | 124 parcels, 701.4 acres, $108.6M appraised (170 parcels, 3,057.7 acres county-wide) |
| State of Texas | Government | Landowner | Arlington, Texas | 254 accounts, about 306 acres |
| State of Texas | Government | Landowner | Austin, Texas | 137 accounts, 2,095 acres, $4.11B |
| State of Texas | Government | Landowner | Corpus Christi, Texas | 213 accounts, about 4,388 acres |
| State of Texas | Government | Landowner | Laredo, Texas | 284 accounts, about 593 acres |
| State of Texas | Government | Landowner | Lubbock, Texas | 16 accounts, about 954 acres |
| State of Texas | Government | Building owner | San Antonio, Texas | 443,000 sq ft building area on the account (BCAD) |
| State of Texas (incl. Abilene State Supported Living Center) | Government | Landowner | Abilene, Texas | 61 accounts, about 477 acres, $26.5M |
| State of Texas (incl. Texas Transportation Commission and Texas Parks & Wildlife) | Government | Landowner | Brownsville, Texas | 632 accounts, about 1,760 acres |
| State of Texas (TDCJ, DPS, TxDOT) | Government | Landowner | Bryan-College Station, Texas | 10 accounts, 415 acres |
| State of Texas (Texas State Technical College) | Government | Landowner | Waco, Texas | 1,009.57 acres on one account, $4.8M |
| State of Texas (Texas Tech University) | Government | Building owner | Lubbock, Texas | — |
| State of Texas / Texas Department of Transportation; UT System Board of Regents | Government | Landowner | McAllen, Texas | 5 accounts, 57 acres; 7 accounts, 57 acres |
| State of Texas / TxDOT | Government | Landowner | Mesquite, Texas | 9 accounts, $25.2M; about 39 acres |
| State of Ukraine — Ministry of Health | Government | Building owner | Kyiv, Ukraine | — |
| State of Ukraine — Ministry of Youth and Sports | Government | Building owner | Kyiv, Ukraine | — |
| State of Ukraine — National Kyiv-Pechersk Historical and Cultural Preserve (Ministry of Culture) | Government | Building owner | Kyiv, Ukraine | — |
| State of Ukraine — State Management of Affairs (Державне управління справами) | Government | Building owner | Kyiv, Ukraine | — |
| State of Ukraine — State Property Fund of Ukraine (ФДМУ) | Government | Landowner | Kyiv, Ukraine | Sold the Hotel Ukraine (UAH 2.51 bn, 2024) and Hotel Kozatskyi (UAH 400 m, 2024); holds 66.65% of the Ocean Plaza owner |
| State of Utah | Government | Building owner | Salt Lake City, Utah | 646,968 sq ft (roll) |
| State of Utah (excl. universities) | Government | Landowner | Salt Lake City, Utah | 218 parcels, about 2,210 acres, $2.26B |
| State of Vermont | Government | Landowner | Burlington, Vermont | 7 records, 192.1 acres, $71.6M listed |
| State of Vermont (Department of Buildings and General Services) | Government | Building owner | Burlington, Vermont | 154,966 sq ft gross |
| State of Washington (Clark College) | Government | Landowner | Vancouver, Washington | 40 taxlots, 239 acres, $190.1M |
| State of West Virginia agencies | Government | Landowner | Clarksburg, West Virginia | 32 parcels, 16.3 acres |
| State of Wisconsin | Government | Building owner | Madison, Wisconsin | — |
| State of Wisconsin | Government | Landowner | Milwaukee, Wisconsin | 186 parcels, $62.3M |
| State of Wisconsin (agencies other than the University) | Government | Landowner | Madison, Wisconsin | 230 parcels, about 1,400 acres |
| State Railway of Thailand (SRT) | Government | Building owner | Bangkok, Thailand | 274,192 m² usable floor space; 26 platforms |
| State Railway of Thailand (SRT) | Government | Landowner | Bangkok, Thailand | THB 3.7 billion a year in land rent (2025), target THB 5 billion by 2026; e.g. a 277.5-rai (44.4 ha) plot at Mae Nam station, Khlong Toei |
| State Tower Building LLC | Private company | Building owner | Syracuse, New York | — |
| State Treasury (Skarb Państwa) | Government | Landowner | Warsaw, Poland | 10,046,731 ha nationally (32.02% of Poland); 524,115 ha in Mazowieckie, 49,908 ha of it in perpetual usufruct (2024) |
| State University of New York | Government | Building owner | Town of Oyster Bay, New York | — |
| Statens fastighetsverk — National Property Board (Swedish State) | Government | Landowner | Stockholm, Sweden | c. 600,000 ha productive forest nationally, ~30 agricultural estates (c. 24,000 ha), 1,700 crown islets |
| Stater Bros. Markets | Private company | Building owner | San Bernardino, California | 2,382,000 sq ft (2,206,000 distribution + 176,000 offices) |
| Stater Bros. Markets | Private company | Commercial landlord | San Bernardino, California | $473.2M taxable (rank 1); 2.38M sq ft HQ and distribution centre |
| Stateson Homes LLC | Private company | Homebuilder | Roanoke, Virginia | 73 single-family sales, $31.1M (2024-2026) |
| Station GVR Acquisition, LLC (Red Rock Resorts) | Public company | Building owner | Henderson-Paradise, Nevada | — |
| STC Venture, LLC (Sares Regis / Hunter Partners) | Developer | Commercial landlord | Sunnyvale, California | Cityline: 650,000 sq ft office over 182,000 sq ft retail (phase III); 500,000 sq ft retail planned overall |
| STC Venture, LLC (Sares Regis Group of Northern California and Hunter Partners) | Developer | Building owner | Sunnyvale, California | planned 1,100 apartments, 1M sq ft office, 500,000 sq ft retail |
| Steamships Trading Company Limited (Coral Sea Hotels) | Public company | Building owner | Port Moresby, Papua New Guinea | — |
| Steamships Trading Company Limited (Pacific Palms Property) | Public company | Landowner | Port Moresby, Papua New Guinea | Portside Business Park c. 38 ha at Motukea; 'over 200 properties' in seven towns; 'a substantial landbank' |
| Steamships Trading Company Limited (Pacific Palms Property) | Public company | Commercial landlord | Port Moresby, Papua New Guinea | over 200 properties nationwide; investment properties K445.7m book value, fair value K1.65bn–K2.07bn (31 Dec 2025) |
| Steamships Trading Company Limited (Pacific Palms Property) | Public company | Homebuilder | Port Moresby, Papua New Guinea | part of 'over 200 properties' (residential, commercial, retail, industrial) |
| Steel-named LLCs, Bethpage (former Grumman land) | Private company | Commercial landlord | Town of Oyster Bay, New York | 25 parcels, $279.5M |
| Steerpoint Capital / SteelWave joint venture | Private equity | Building owner | Carlsbad-Oceanside, California | 727,000 sq ft (portion sold) of 1.1M sq ft |
| Steerpoint Capital / SteelWave joint venture | Private equity | Commercial landlord | Carlsbad-Oceanside, California | 727,000 sq ft (The Shoppes at Carlsbad, main portion) |
| Stellantis N.V. | Public company | Building owner | Windsor, Ontario | 4.4 million sq ft of floor space on 177 acres |
| Stellantis N.V. | Public company | Commercial landlord | Windsor, Ontario | 4.4M sq ft on 177 acres (Windsor Assembly Plant) |
| Stelobrook Homes Inc. | Private company | Homebuilder | Sarnia, Ontario | 65 |
| Stephen Alexander Homes LLC and Stephen Alexander Homes Two LLC | Private company | Homebuilder | Chesapeake, Virginia | 45 parcels (29 + 16) |
| Sterchi Development Group LLC | Private company | Homebuilder | Evansville, Indiana | 24 county / 0 city |
| Sterilite Corporation | Private company | Commercial landlord | Davenport, Iowa | 1 parcel, $66.6M, 159.7 acres |
| Sterling Hedrick LLC | Private company | Building owner | Memphis, Tennessee | 350,883 sq ft building area on 0.506 acres (Assessor) |
| Sterling Real Estate Trust (Sterling Properties LLLP) | REIT | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 118 parcels, 4,589 apartment units, $400.6M |
| Steve Snider Construction Inc. | Private company | Homebuilder | Port Perry, Ontario | 18 |
| Stichting Pensioenfonds ABP and a subsidiary of GIC Real Estate (as of the last reported sale, 2006) | Sovereign fund | Building owner | Barcelona, Spain | 33 cadastral units at Carrer de la Marina 19 (Catastro RC 2921302DF3822B) |
| Stigterstaal Canada Real Estate Inc. | Private company | Landowner | Woodstock, Ontario | three land purchases on Alyea Street; latest 10.6 acres |
| Stirling Capital Investments | Private company | Commercial landlord | Victorville, California | $137.1M, 11 parcels (FY2025-26) |
| Stirling Lafayette LLC | Private company | Commercial landlord | Lafayette, Louisiana | 9 parcels, 37.4 acres, $3.48M assessed |
| Sto:lo Heritage Trust Society | Institution | Landowner | Mission, British Columbia | 2 parcels |
| Stockholm Globe Arena Fastigheter AB (SGA Fastigheter) — City of Stockholm | Government | Building owner | Stockholm, Sweden | 4,000 m2 arena floor |
| Stockholmshem AB (City of Stockholm) | Government | Landowner | Stockholm, Sweden | 28,785 flats; 406 properties; c. 2,114,000 m2 lettable |
| Stockton Port District | Government | Building owner | Stockton, California | about 7M sq ft of warehouse space; 4,000+ acres |
| Stockton Port District (Port of Stockton) | Government | Landowner | Stockton, California | 4,000+ acres; about 7M sq ft of warehouses |
| STOF Holdings LLC | Private company | Landowner | Hollywood, Florida | 14 City parcels, 58.3 acres, $57.9M |
| Stolitsa Group | Private company | Homebuilder | Kyiv, Ukraine | 16 buildings (309,000 m²) commissioned in 2022 |
| Stone Applications LLC (Google) | Public company | Building owner | Mesa, Arizona | 185 acres over four parcels (roll land area) |
| Stone Creek Resorts Inc. | Private company | Building owner | Canmore, Alberta | — |
| Stone Creek Resorts Inc. | Private company | Landowner | Canmore, Alberta | Silvertip Resort at 2000 Silvertip Trail — golf course, dining, and remaining single-family homesites |
| Stone Creek Resorts Inc. | Private company | Commercial landlord | Canmore, Alberta | Golf course, three restaurants, events and conference space at 2000 Silvertip Trail |
| Stone Creek Resorts Inc. | Private company | Homebuilder | Canmore, Alberta | 70 condominiums at Cadence Pond, plus single-family homesites |
| Stone Martin Builders LLC | Private company | Homebuilder | Montgomery, Alabama | 55 parcels |
| Stonebridge | Developer | Commercial landlord | Alexandria, Virginia | $641.1M (1.29%) |
| StonebridgeCarras | Private company | Homebuilder | Alexandria, Virginia | $322.8M (Carlyle Crossing) |
| Stonehaven Development LLC | Developer | Homebuilder | Minot, North Dakota | 680 parcels / 279.5 ac |
| Stoneridge Creek Pleasanton CCRC LLC | Private company | Landowner | Pleasanton, California | $294.8M taxable value (0.92%), FY2024/25 |
| STORE Master Funding XXVI LLC | Private company | Commercial landlord | Roanoke, Virginia | 7 parcels, 26.7 acres, $18.9M |
| Storting (Stortinget, the Norwegian Parliament) | Government | Building owner | Oslo, Norway | 17,097 m2 gross (main building); 64,106 m2 owned in all (2017) |
| Storting (Stortinget) | Government | Landowner | Oslo, Norway | 64,106 m2 owned building stock, plus 143 commuter flats (2017) |
| STRAT Propco LLC (VICI Properties, per its Q2 2026 10-Q) | REIT | Building owner | Las Vegas, Nevada | — |
| Strata corporations (resort strip) | Private company | Commercial landlord | Parksville, British Columbia | 192 units at Tigh-Na-Mara alone |
| Strategic Group | Private company | Building owner | Duncan, British Columbia | 361,809 sq ft on 27.9 acres |
| Strategic Group | Private company | Commercial landlord | Duncan, British Columbia | 361,809 sq ft on 27.9 acres — outside the city boundary |
| Strategic Property Partners LLC (WST- and MWS-named entities) | Developer | Building owner | Tampa, Florida | 4.14M sq ft building area across 20 parcels (roll) |
| Stratford Shakespearean Festival of Canada (Holding Foundation) | Institution | Building owner | Stratford, Ontario | 1,833 seats |
| Stratford Shakespearean Festival of Canada (Holding Foundation) | Institution | Commercial landlord | Stratford, Ontario | $97.43M of buildings at cost across four theatres |
| Stratford Shakespearean Festival of Canada (through the Stratford Shakespearean Festival Holding Foundation) | Institution | Landowner | Stratford, Ontario | $7.73M land and $97.43M buildings at cost; $83.05M net book value |
| Stream Family Limited Partnership (truncated on the layer) | Family / private | Landowner | Lake Charles, Louisiana | 86 parcels, 11 assessments, 1,415 acres |
| Streets of Woodfield Owner, LLC | Private equity | Building owner | Schaumburg, Illinois | 589,020 sq ft |
| Streets of Woodfield Owner, LLC | Private equity | Commercial landlord | Schaumburg, Illinois | $21,429,185 on 4 parcels |
| StreetSide Development Corporation | Developer | Homebuilder | Winnipeg, Manitoba | 406 units / 14 permits |
| Stride Property Group (NZX: SPG) with Investore, Industre and Diversified | REIT | Commercial landlord | Auckland (Auckland Council area), New Zealand | $2,424m 'SPL's weighted look-through portfolio value as at 31 March 2026' |
| Stronger Builders LLC | Private company | Homebuilder | Memphis, Tennessee | 96 vacant lots, about 20 acres |
| Sturges Property Group (managed LLCs) | Private company | Commercial landlord | Fort Wayne, Indiana | 84 parcels, $110.6M assessed, 41 owner entities |
| Stylecraft Builders Inc | Private company | Homebuilder | Bryan-College Station, Texas | 323 accounts (269 in the two cities) |
| Stylecraft Central Texas LP | Private company | Homebuilder | Killeen, Texas | 171 accounts |
| Subdivision activity, 2025 | Private company | Homebuilder | Parksville, British Columbia | 5 applications, 14 new lots |
| Suburban Land Reserve Inc | Private company | Landowner | Glendale, Arizona | 3 parcels, 370 acres, $15.8M |
| Sullair Corporation | Public company | Commercial landlord | Michigan City, Indiana | $11.1M, 5 parcels |
| Sumitomo Forestry Australia (Henley, Wisdom, Scott Park Group, Metricon) | Not established | Homebuilder | Melbourne (City of Melbourne LGA), Victoria | 8,038 |
| Sumitomo Forestry Australia (Henley, Wisdom, Scott Park Group, Metricon) | Not established | Homebuilder | Sydney (City of Sydney LGA), New South Wales | 8,038 |
| Sumitomo Realty & Development Co., Ltd. (住友不動産) | Public company | Commercial landlord | Tokyo — the 23 special wards (特別区) | Leasing segment assets ¥4,715,674 million (31 March 2026) |
| Sumitomo Realty & Development Co., Ltd. (住友不動産グループ) | Public company | Homebuilder | Tokyo — the 23 special wards (特別区) | 1,561 (首都圏); 2,414 nationally, #3 |
| Summerfield Homes LLC | Private company | Landowner | Vancouver, Washington | 196 houses, 29.5 acres, $79.3M |
| Summerland Waterfront Resort Inc. | Private company | Commercial landlord | Summerland, British Columbia | 1 licence at the district's only waterfront resort |
| Summit Community Services Society | Institution | Homebuilder | Cranbrook, British Columbia | two exempted properties, $13,969 of City taxes forgone |
| Summit County (County of Summit) | Government | Landowner | Akron, Ohio | 35 parcels, $131.1M |
| Summit County Land Reutilization Corporation (county land bank) | Government | Landowner | Akron, Ohio | 562 parcels, $17.5M |
| Summit Group Development | Developer | Homebuilder | Tallahassee, Florida | 104 parcels, 50 acres |
| Summit Street Development Co LLC | Private company | Homebuilder | Lansing & East Lansing, Michigan | 8 parcels, 14.7 acres |
| Sun Communities | REIT | Commercial landlord | Modesto, California | $28.6M gross (Friendly Village of Modesto) |
| Sun Communities (Sun Foothills Fort Collins LLC) | REIT | Commercial landlord | Fort Collins, Colorado | 4 parcels, about 56 acres |
| Sun Communities / Equity LifeStyle Properties (manufactured-home communities) | REIT | Homebuilder | Modesto, California | Friendly Village of Modesto; Coralwood, 194 sites |
| Sun Hung Kai Properties (新鴻基地產) | Public company | Commercial landlord | Shanghai, China | Shanghai IFC, Shanghai ICC/IAPM, One–Three ITC, Arcadia at 100%; Shanghai Central Plaza at 80% |
| Sun Hung Kai Properties Limited | Developer | Commercial landlord | Hong Kong | 12.3M sq ft completed office GFA, Hong Kong (30 June 2026) |
| Sun Hung Kai Properties Limited | Developer | Homebuilder | Hong Kong | HK$38,100 million Hong Kong contracted sales, year to 30 June 2026 |
| Sun Hung Kai Properties Limited (HKEX: 16) | Developer | Building owner | Hong Kong | — |
| Sun Hung Kai Properties Limited (新鴻基地產發展有限公司) | Public company | Building owner | Shanghai, China | IFC Mall c. 1.2M sq ft retail |
| Sun Life Assurance Company of Canada | Institution | Commercial landlord | Coquitlam and Port Coquitlam, British Columbia | $2,476,277 |
| Suncor Energy Inc. | Public company | Building owner | Sarnia, Ontario | 85,000 barrels per day total capacity |
| Suncor Energy Inc. / Suncor Energy Products Partnership / Petro-Canada | Public company | Building owner | Port Moody, British Columbia | — |
| Suncor Energy Inc. / Suncor Energy Products Partnership / Petro-Canada | Public company | Commercial landlord | Port Moody, British Columbia | $10,740,376 |
| Sundance PSL I LLC and Midway Glades Developers LLC | Developer | Homebuilder | Port St. Lucie, Florida | 541 and 437 vacant lots |
| Sundance Square Partners LP and affiliated building companies | Private company | Building owner | Fort Worth, Texas | 2,302,088 sq ft of building area across 62 accounts |
| Sundance Square Partners LP and affiliated companies | Private company | Commercial landlord | Fort Worth, Texas | 2,302,088 sq ft over 62 accounts |
| Sunoco LP | Public company | Building owner | Burnaby, British Columbia | — |
| Sunoco LP | Public company | Commercial landlord | Burnaby, British Columbia | one refinery, ~55,000 bbl/d |
| Sunshine Inn Executive Suites Inc. | Private company | Commercial landlord | Terrace, British Columbia | $230,269.41 |
| Sunstone Hotel Investors | REIT | Building owner | Long Beach, California | — |
| Suntec Real Estate Investment Trust | REIT | Commercial landlord | Singapore | Suntec City S$6.0bn + one-third of MBFC (S$1.9bn) + one-third of One Raffles Quay (S$1.4bn) |
| Suntec Real Estate Investment Trust (SGX: T82U) | REIT | Building owner | Singapore | 2.4 million sq ft NLA (office 1.2M, retail 0.9M, convention 0.3M; Suntec REIT's interest) |
| Suntec Real Estate Investment Trust (SGX: T82U) — one-third interest; the other two-thirds not established from a page that opened | REIT | Building owner | Singapore | 0.57 million sq ft NLA (Suntec REIT's one-third share; office 0.54M, retail 0.03M) |
| SunTrust Plaza Associates LLC | Private company | Building owner | Atlanta, Georgia | — |
| SUNY / University at Buffalo (incl. Buffalo State) | Government | Landowner | Buffalo, New York | 7 parcels, 146.3 stated acres, $330.7M |
| Superior Homes LP | Private company | Homebuilder | Wichita, Kansas | 32 parcels (22 vacant lots) |
| Supernova Group (Graz) | Private company | Commercial landlord | Ljubljana, Slovenia | 25 projects in Slovenia; Slovenian investments €500 million (2022); Ljubljana Rudnik 50,000 m² |
| Surerus Construction & Development Ltd | Family / private | Homebuilder | Fort St. John, British Columbia | $392,867.02 |
| Suri Construction Company Inc | Private company | Homebuilder | Lubbock, Texas | 178 accounts |
| Suria KLCC Sdn Bhd (100% KLCC Property Holdings Berhad) | Public company | Building owner | Kuala Lumpur, Malaysia | 973,127 sq ft NLA; 1,545,361 sq ft GFA; land 303,112 sq ft |
| SUSO 3 Southgate LP | Private company | Commercial landlord | Minot, North Dakota | $1,157,300 - rank 5 (also rank 5 in 2015) |
| SUSO 4 Cordova LP | Private company | Commercial landlord | Pensacola, Florida | 1 centre, 167,013 sq ft, $17.3M |
| SUSO 4 Ocean LP | Private company | Building owner | Clarksburg, West Virginia | — |
| SUSO 4 Ocean LP | Private company | Commercial landlord | Clarksburg, West Virginia | $4.36M |
| Suvedi Construction Solutions | Private company | Homebuilder | Lubbock, Texas | 150 accounts |
| SVAP II Stones River LLC | Private equity | Building owner | Murfreesboro, Tennessee | 359,742 sq ft on the main parcel (roll); 671,000 sq ft centre (s10) |
| SVMC Holdings Inc (Hartford HealthCare) | Institution | Building owner | Bridgeport, Connecticut | 436,163 sq ft primary building (roll) |
| SVMC Holdings Inc (St. Vincent's Medical Center) | Institution | Landowner | Bridgeport, Connecticut | 10 parcels, 10.9 acres, $495.4M appraised |
| Swedavia AB | Government | Building owner | Stockholm, Sweden | — |
| Swedavia AB (Swedish State) | Government | Landowner | Stockholm, Sweden | 10 airports nationally, including Bromma Stockholm Airport (inside the city) and Arlanda (Sigtuna) |
| Swedish American Realty Corp | Institution | Building owner | Rockford, Illinois | — |
| Swedish State — National Property Board (Statens fastighetsverk, SFV) | Government | Building owner | Stockholm, Sweden | — |
| SwedishAmerican (Swedish American Hospital, Swedish American Realty Corp) | Institution | Landowner | Rockford, Illinois | 41 parcels, about 119 acres in the city |
| SWFL Retail Associates LLC and Siesta Retail LLC (Benderson Development) | Family / private | Building owner | Sarasota, Florida | 422,979 + 93,919 sq ft on two parcels (roll); 415,478 sq ft (Wikipedia) |
| Swickard CRE entities | Private company | Commercial landlord | Portland, Oregon | 2 downtown towers since July 2025 |
| Swickard CRE-111 LLC | Private company | Building owner | Portland, Oregon | — |
| Swire Properties Limited | Public company | Commercial landlord | Hong Kong | 10.0M sq ft office + 3.2M sq ft retail GFA (100% basis), valued HK$219.0bn |
| Swire Properties Limited (HKEX: 1972) | Public company | Building owner | Hong Kong | 2,186,433 sq ft office GFA plus The Mall 711,182 sq ft (100% basis) |
| Swiss Burnett LLC | Private company | Building owner | Fort Worth, Texas | 1,024,627 sq ft |
| Swiss Confederation — ETH Domain (ETH Board as federal property body) | Government | Landowner | Zürich, Switzerland | portfolio balance-sheet value ~CHF 4.3bn (all Switzerland) |
| Swiss Confederation (Schweizerische Eidgenossenschaft) — managed by the ETH Board as the federal construction and property body | Government | Building owner | Zürich, Switzerland | — |
| Swiss Prime Site AG | Public company | Building owner | Zürich, Switzerland | 48,138 m2 usable floor area |
| Swiss Prime Site AG | Public company | Commercial landlord | Zürich, Switzerland | 127 properties, CHF 14,005.3M fair value, 1,565,528 m2 lettable (all Switzerland, 30 Jun 2026) |
| Swope Community Builders | Institution | Homebuilder | Kansas City, Missouri | 13 parcels (11 vacant lots), about 5.7 acres |
| SWVA Holdings LLC; McLeod Family Foundation Inc; CFR BEC LLC (rental holders) | Private company | Homebuilder | Roanoke, Virginia | 103, 98 and 63 parcels ($14.4M, $13.3M, $7.7M) |
| SWVP Orlando Office LLC | Private company | Building owner | Orlando, Florida | 476,579 sq ft building area; 2.92 acres (roll) |
| Sycamore Townhomes Owner LLC | Private company | Commercial landlord | Lansing & East Lansing, Michigan | 5 parcels, 36.7 acres |
| Sydney Opera House Trust (NSW Government statutory body) | Government | Building owner | Sydney (City of Sydney LGA), New South Wales | — |
| Syncor Contracting Limited | Private company | Homebuilder | Thunder Bay, Ontario | 29 |
| Synergy Investments (446 Main Street Owner LLC) | Private company | Building owner | Worcester, Massachusetts | 298,149 sq ft gross on the roll |
| Synergy Investments (446 Main Street Owner LLC) | Private company | Commercial landlord | Worcester, Massachusetts | 1 record, $14.1M (The Glass Tower) |
| Synergy Syndications LLC | Private company | Homebuilder | Newport News, Virginia | 6 homes built 2026 |
| Syracuse Community Hotel Restoration Company 1, LLC | Private company | Building owner | Syracuse, New York | — |
| Syracuse Housing Authority | Government | Landowner | Syracuse, New York | 63 parcels, $78.8M |
| Syracuse Industrial Development Agency | Government | Landowner | Syracuse, New York | 12 parcels, $131.4M |
| Syracuse Industrial Development Agency (title); Pyramid Company of Onondaga, Inc. (IDA project applicant) | Government | Building owner | Syracuse, New York | — |
| Syracuse Regional Airport Authority | Government | Building owner | Syracuse, New York | — |
| Syracuse University | Institution | Building owner | Syracuse, New York | — |
| Syracuse University | Institution | Landowner | Syracuse, New York | 110 parcels, $1.10B |
| Syracuse Urban Renewal Agency | Government | Landowner | Syracuse, New York | 12 parcels, $2.0M |
| SZ entities (SZ Northpoint Apartments LP, SZ Northgate Apartments LLC, SZ College Station Apartments LLC, SZ College Station Cottages LLC) | Private company | Commercial landlord | Bryan-College Station, Texas | $229.3M, 5 accounts |
| T-U P R LLC | Private company | Building owner | Las Vegas, Nevada | — |
| T&I Development LLC | Private company | Homebuilder | Philadelphia, Pennsylvania | 37 parcels |
| Taber Built Homes LLC | Private company | Homebuilder | Oklahoma City, Oklahoma | 89 parcels (86 vacant lots), about 15 acres |
| Tacoma Housing Authority | Government | Landowner | Tacoma, Washington | 368 parcels, 139 acres, $419.3M |
| Tacoma Public Schools | Government | Landowner | Tacoma, Washington | 158 parcels, 640 acres, $1.288B |
| Tacoma Public Utilities (City of Tacoma) | Government | Landowner | Tacoma, Washington | 175 parcels, 316 acres, $219.2M |
| TAI OW Monterey Owner LLC | Private company | Commercial landlord | Corona, California | $228.9M taxable value, rank 3 (FY2025) |
| Taipei City Government — social housing (社會住宅), Department of Urban Development | Government | Homebuilder | Taipei, Taiwan | 4,805 social-housing units completed and 982 started in the current mayor's first three years (to Nov 2025); 1,975 completions and 2,456 starts planned for 2026 |
| Taipei City Government (land); Farglory Dome Co. (遠雄巨蛋事業股份有限公司) holds the BOT concession | Government | Building owner | Taipei, Taiwan | — |
| Taipei City Government (臺北市政府) | Government | Landowner | Taipei, Taiwan | 5,148.45 ha of city-owned land (2025) |
| Taipei Financial Center Corporation (台北金融大樓股份有限公司) | Private company | Commercial landlord | Taipei, Taiwan | Taipei 101 tower and mall; about NT$700M a year in land rent to the City |
| Taipei Financial Center Corporation (台北金融大樓股份有限公司) — building; land owned by Taipei City Government under a superficies (地上權) to 2067 | Private company | Building owner | Taipei, Taiwan | — |
| Taipei Twin Towers Co. (台北雙星股份有限公司) — C1/D1 joint development | Developer | Homebuilder | Taipei, Taiwan | about 166,000 ping (≈549,000 m², our conversion) of mixed floor space, NT$60.6B; not housing |
| Taiwan Railway Corporation (國營臺灣鐵路股份有限公司) and the MOTC railway asset and debt management fund | Government | Landowner | Taipei, Taiwan | not published for Taipei |
| Tall City Towers LLC | Private company | Building owner | Midland, Texas | 419,960 sq ft |
| Tallahassee Community College (District Board of Trustees) | Government | Landowner | Tallahassee, Florida | 6 parcels, 208 acres, $252.3M |
| Tallahassee Highpoint Partners | Private company | Building owner | Tallahassee, Florida | 137,005 sq ft (the Jaxson); 85,629 sq ft building area on the roll |
| Tallahassee Housing Authority | Government | Landowner | Tallahassee, Florida | 53 parcels, 107 acres, $64.3M |
| Tallus Developments Ltd. | Developer | Homebuilder | West Kelowna, British Columbia | 2 permits, 8 townhouse units |
| Tamarack Centre — owner not established | Not established | Commercial landlord | Cranbrook, British Columbia | 290,133 sq ft on over 29 acres, 39 stores |
| Tamarack Homes | Family / private | Homebuilder | Ottawa, Ontario | 3,257 |
| Tampa Electric Company (TECO) | Public company | Landowner | Tampa, Florida | 90 parcels, 274 acres |
| Tampa Port Authority (Port Tampa Bay) | Government | Landowner | Tampa, Florida | 149 parcels, 18,220 acres |
| Tanger (Mid-South Outlet Shops LLC) | REIT | Commercial landlord | Southaven, Mississippi | 5 parcels, 37.8 acres, $43.1M appraised; 325,831 sq ft |
| Tanger Charleston LLC | REIT | Building owner | North Charleston, South Carolina | — |
| Tanger Charleston LLC (Tanger Outlets) | REIT | Commercial landlord | North Charleston, South Carolina | $143.9M market value, 33.86 acres |
| Tanger Inc. | REIT | Commercial landlord | Daytona Beach, Florida | 1 centre, 351,691 sq ft |
| Tanger Inc. | REIT | Commercial landlord | Glendale, Arizona | 410,753 sq ft (Tanger Outlets Phoenix, Westgate) |
| Tanger Inc. | REIT | Commercial landlord | Little Rock, Arkansas | 269,642 sq ft (The Promenade at Chenal) |
| Tanger Inc. (roll: Tanger Little Rock LLC) | REIT | Building owner | Little Rock, Arkansas | 269,642 sq ft (Tanger 10-K) |
| Tanger Inc. (Tanger Huntsville LLC) | REIT | Building owner | Huntsville, Alabama | 825,000 sq ft (Tanger 10-K) |
| Tanger Inc. (Tanger Huntsville LLC) | REIT | Commercial landlord | Huntsville, Alabama | 6 parcels, 42.66 acres, $131.5M; 651,024 sq ft owned |
| Tannco Const. Co. Limited | Private company | Homebuilder | Waterdown, Ontario | 6 |
| Tano T'enneh Limited Partnership and Tano T'enneh General Partner Corporation | Private company | Landowner | Prince George, British Columbia | 22,843 ha under Community Forest Agreement K1N, plus 2,309 ha across 14 First Nations Woodlands Tenure records under N2E |
| Tanzania Airports Authority (TAA) | Government | Landowner | Dar es Salaam, Tanzania | Julius Nyerere International Airport and the other government airports it lists |
| Tanzania Airports Authority (TAA), for the Government | Government | Building owner | Dar es Salaam, Tanzania | — |
| Tanzania Ports Authority (TPA) | Government | Landowner | Dar es Salaam, Tanzania | Port of Dar es Salaam: 1,090,000 m², 2,600 m of quay, 12 berths |
| Tanzania Ports Authority (TPA) — State landlord port authority; berths 0–7 operated by DP World under a 30-year concession | Government | Building owner | Dar es Salaam, Tanzania | 1,090,000 m² port area; 2,600 m of quay, 12 berths |
| Target Corporation | Public company | Commercial landlord | Tucson, Arizona | 6 parcels, $180.8M |
| Target Corporation (Dayton Hudson Corporation) | Public company | Landowner | Minneapolis, Minnesota | 14 parcels, $158.0M, 4.0M sq ft; 34 acres |
| Tarrant County College District | Government | Landowner | Arlington, Texas | 4 accounts, about 162 acres |
| Tarrant County College District | Government | Landowner | Fort Worth, Texas | 42 accounts, about 155 acres |
| Tarrant Regional Water District | Government | Building owner | Fort Worth, Texas | — |
| Tarrant Regional Water District | Government | Landowner | Fort Worth, Texas | 209 accounts, about 543 acres |
| Taubman Land Associates LLC | Private company | Landowner | Concord, California | $249.0M assessed, the largest taxpayer in the city (FY2024-25) |
| Taubman Land Associates LLC | Private company | Commercial landlord | Concord, California | $249,018,512 (rank 1) |
| Taubman Land Associates LLC (the land, under a ground lease) | Private company | Building owner | Concord, California | 1,430,056 sq ft GLA (Simon 2024 10-K); 1,333,000 sq ft (Wikipedia) |
| TAV Airports Holding (consortium; Groupe ADP holds 46.38% of TAV) | Public company | Building owner | Almaty, Kazakhstan | Terminal 2 over 53,000 m2 (opened June 2024) |
| TAV Airports Holding (Groupe ADP 46.38%) | Public company | Landowner | Almaty, Kazakhstan | Almaty International Airport (100% of the airport company, via an 85/15 consortium at April 2021) |
| Tavistock companies (Lake Nona Land Co LLC, TDCP LLC, Lake Nona Laureate Park LLC and affiliates) | Private company | Landowner | Orlando, Florida | 649 parcels, about 5,760 acres |
| Tavros Holdings (Gowanus) | Private company | Homebuilder | Brooklyn, New York | 654 units (498 Union / Nevins Street, 2024) |
| Taylor County | Government | Landowner | Abilene, Texas | 30 accounts, about 109 acres, $62.1M |
| Taylor Farms Retail Inc. and Taylor Farms California Inc. | Private company | Landowner | Salinas, California | $86.7M + $82.8M taxable assessed value (2024-25) |
| Taylor Morrison | Public company | Homebuilder | Glendale, Arizona | 871 homes |
| Taylor Morrison | Public company | Homebuilder | Houston, Texas | 799 accounts |
| Taylor Morrison | Public company | Homebuilder | Mesa, Arizona | 694 homes |
| Taylor Morrison | Public company | Homebuilder | Phoenix, Arizona | 2,223 parcels |
| Taylor Morrison | Public company | Homebuilder | Tampa, Florida | 1 / 476 parcels (154 acres) |
| Taylor Morrison (Taylor Morrison Northwest) | Public company | Homebuilder | Portland, Oregon | 74 lots in Multnomah County, none in Portland |
| Taylor Morrison (Taylor Morrison of Carolinas, Inc.) | Public company | Homebuilder | Cary, North Carolina | 39 parcels (30 in Chatham, $7.6M) |
| Taylor Morrison (Taylor Morrison of Carolinas, Inc.) | Public company | Homebuilder | Raleigh, North Carolina | 57 permits (townhouse) |
| Taylor Morrison (Taylor Morrison of Nevada; William Lyon Homes) | Public company | Homebuilder | Henderson-Paradise, Nevada | 276 parcels, about 60 acres |
| Taylor Morrison (William Lyon Homes, Inc.) | Public company | Homebuilder | Denver, Colorado | 342 (742) |
| Taylor Morrison of Florida Inc | Public company | Homebuilder | Port St. Lucie, Florida | 356 vacant lots (383 parcels) |
| Tazak Invest (Tazak Holding group) | Private company | Commercial landlord | Rabat, Morocco | Hospital and clinic property in Rabat and six other cities, leased to Akdital |
| TCH 500 Alton LLC | Private company | Homebuilder | Miami Beach, Florida | 226 condo units (2024) |
| TDC Blackbird SCC LLC | Private company | Building owner | Sarasota, Florida | 318,351 sq ft (roll) |
| Teachers' Retirement System of Alabama and Employees' Retirement System of Alabama | Pension fund | Building owner | Mobile, Alabama | — |
| Teachers' Retirement System of Alabama, Mobile County Board of School Commissioners and Employees' Retirement System of Alabama | Pension fund | Building owner | Mobile, Alabama | — |
| Teahen Construction Ltd. | Private company | Homebuilder | Stratford, Ontario | 39 |
| Technopolis (Kildare Partners) | Private equity | Commercial landlord | Helsinki, Finland | 13 campuses in four countries; 1,200 companies |
| Tejon Ranch Co. | Public company | Landowner | Bakersfield, California | about 270,000 acres, all outside the city |
| Tel Aviv University | Institution | Landowner | Tel Aviv-Yafo, Israel | 89 ha campus (title not established) |
| Tel Aviv-Yafo Municipality (with its companies Atarim, Otzar Mifalei Yam and Ezra uBitzaron) | Government | Landowner | Tel Aviv-Yafo, Israel | Sarona: 4,236 dunams bought 1948; Azrieli Center site 34,500 m² leased to 2195; Tel Aviv Port |
| Temiskaming Hospital | Institution | Building owner | Temiskaming Shores, Ontario | — |
| Temiskaming Hospital | Institution | Landowner | Temiskaming Shores, Ontario | $23.87M of buildings at cost, $65.1M of capital assets in all |
| Tempe Elementary School District No. 3 | Government | Landowner | Tempe, Arizona | 26 parcels, 159 acres, $281.5M |
| Tempe Union High School District No. 213 | Government | Landowner | Tempe, Arizona | 11 parcels, 150 acres, $196.6M |
| Temple Hoyne Buell Foundation | Institution | Landowner | Denver, Colorado | 11 parcels, about 47 acres, $684.9M |
| Temple University | Institution | Landowner | Philadelphia, Pennsylvania | 177 parcels, $1.11B |
| Tenax DPI Property LLC | Private company | Commercial landlord | Murfreesboro, Tennessee | 260 homes in the city; 360 county-wide |
| Tenderloin Neighborhood Development Corporation | Institution | Homebuilder | San Francisco, California | 803 / 799 |
| Tenet Healthcare (VHS entities, Detroit Medical Center) | Public company | Commercial landlord | Detroit, Michigan | 34 parcels, $419.5M assessed |
| Tenet Healthcare (VHS of Arrowhead Inc) | Public company | Commercial landlord | Glendale, Arizona | 7 parcels, 43 acres, $235.8M |
| Tenet Healthcare Corporation (Doctors Medical Center of Modesto, Inc.) | Public company | Building owner | Modesto, California | 461 licensed beds (10-K); 394 (CDPH capacity) |
| Tennessee Aquarium | Institution | Building owner | Chattanooga, Tennessee | — |
| Tennessee Holdings I LLC | Private company | Building owner | Knoxville, Tennessee | — |
| Tennessee River Gorge Trust Inc | Institution | Landowner | Chattanooga, Tennessee | 9 parcels, about 690 acres, $3.5M appraised |
| Tennessee Valley Authority | Government | Building owner | Chattanooga, Tennessee | 1.8 acres mapped (main parcel) |
| Tennessee Valley Authority | Government | Landowner | Chattanooga, Tennessee | 6 parcels, about 548 acres, $285.3M appraised |
| Tennessee Valley Authority | Government | Landowner | Huntsville, Alabama | 49 parcels |
| Tennessee Valley Authority | Government | Landowner | Nashville, Tennessee | 6 parcels, about 186 acres |
| Terminal Cuenca del Plata S.A. (Katoen Natie Group, 80% via Nelsury S.A.; ANP 20%) | Private company | Commercial landlord | Montevideo, Uruguay | Container-terminal concession in the Port of Montevideo, 30 years from 2001, renewable 50 years; equity UYU 18.69 billion at 31 Dec 2025 |
| Terra | Private company | Homebuilder | Miami, Florida | — |
| Terrabella Wineries Ltd. | Private company | Building owner | West Kelowna, British Columbia | — |
| Terrabella Wineries Ltd. | Private company | Commercial landlord | West Kelowna, British Columbia | 5 of the city's 22 manufacturer licences |
| Terrace Communities Hanover LLC | Private company | Commercial landlord | Hanover, New Hampshire | $152,838 |
| Terrace-Kitimat Airport Society | Institution | Building owner | Terrace, British Columbia | — |
| Terreno Realty | REIT | Commercial landlord | Anaheim, California | 2 industrial properties |
| Terreno Realty | REIT | Commercial landlord | Irvine, California | 1 property (McLaren) |
| Terreno Realty | REIT | Commercial landlord | Orange, California | 2 buildings |
| Terreno Realty | REIT | Commercial landlord | Santa Ana, California | 225,500 sq ft, 2 properties |
| Terreno Realty Corp | REIT | Commercial landlord | Fremont, California | 2 industrial buildings, $15.5M gross |
| Terreno Realty Corp | REIT | Commercial landlord | Hayward, California | 5 properties, 6 buildings, $63.8M gross |
| Terreno Realty Corp | REIT | Commercial landlord | San Jose, California | 4 industrial properties, $52.2M gross |
| Terreno Realty Corporation | REIT | Building owner | Hialeah, Florida | 3.09M sq ft building area across Terreno-named parcels (roll); Phase IV entitled for 2.2M sq ft (Terreno) |
| Terreno Realty Corporation | REIT | Commercial landlord | Hialeah, Florida | 13 parcels, $536.3M (2026 roll); 121-acre Phase IV |
| Territorial community of the City of Kyiv — Communal Enterprise International Airport 'Kyiv' (Zhuliany) | Government | Building owner | Kyiv, Ukraine | 41,518 m² of non-residential premises on the City's list |
| Territorial community of the City of Kyiv — war-damaged communal property | Government | Landowner | Kyiv, Ukraine | 21 objects flagged destroyed (1,434 m²); 63 flagged damaged (185,123 m²) as of 20 Feb 2024 |
| Territorial community of the City of Kyiv (Kyiv City Council / Kyiv City State Administration) | Government | Landowner | Kyiv, Ukraine | 16,325 objects; 11,428,857 m² non-residential premises; 8,213,237 m² living area in listed buildings (20 Feb 2024) |
| Tesla, Inc. | Public company | Building owner | Fremont, California | about 5.4M sq ft on 210 acres (as bought, 2010) |
| Tesla, Inc. | Public company | Landowner | Fremont, California | 210 acres; about 5.4M sq ft (as bought, 2010) |
| Tessar Constructions inc. | Private company | Homebuilder | Sainte-Adèle, Quebec | 2018 |
| Tessy Auburn Facility LLC | Private company | Commercial landlord | Auburn, New York | 444,450 sq ft, 30.7 acres, $18.3M |
| Texas A&M University System | Institution | Landowner | Corpus Christi, Texas | 6 accounts, about 370 acres |
| Texas A&M University System | Government | Building owner | Killeen, Texas | — |
| Texas A&M University System | Government | Landowner | Killeen, Texas | 2 accounts, 672.4 acres, $8.3M |
| Texas A&M University System | Government | Building owner | Laredo, Texas | 1,446,608 sq ft (roll improvement area) |
| Texas A&M University System | Government | Landowner | Laredo, Texas | 4 accounts, about 293 acres |
| Texas Christian University | Institution | Landowner | Fort Worth, Texas | 63 accounts, about 298 acres |
| Texas Eastern Transmission Corp | Public company | Landowner | Clinton, Mississippi | 7 parcels, about 10 acres |
| Texas Essential Housing Public Facility Corporation | Government | Landowner | Round Rock, Texas | $151.1M net assessed valuation (No. 4 taxpayer, 2025) |
| Texas Essential Housing Public Facility Corporation | Government | Commercial landlord | Round Rock, Texas | $151.1M (rank 4) |
| Texas Health Resources (Arlington Memorial Hospital) | Institution | Landowner | Arlington, Texas | 18 accounts, about 106 acres |
| Texas Housing Foundation and public facility corporations | Government | Landowner | Midland, Texas | 5 accounts, 74 acres, $164.2M |
| Texas IntownHomes LLC / America IntownHomes LLC | Private company | Homebuilder | Plano, Texas | 69 accounts |
| Texas Parks & Wildlife Department | Government | Landowner | San Antonio, Texas | 267 accounts, 12,305 acres |
| Texas Pride Custom Homes, LLC | Private company | Homebuilder | Abilene, Texas | 19 accounts |
| Texas Southmost College District | Government | Building owner | Brownsville, Texas | 49.0 acres (main account) |
| Texas Southmost College District | Government | Landowner | Brownsville, Texas | 69 accounts, about 129 acres |
| Texas State University | Government | Building owner | Round Rock, Texas | — |
| Texas State University | Government | Landowner | Round Rock, Texas | 101-acre Round Rock Campus |
| Texas Tech University | Institution | Building owner | Amarillo, Texas | — |
| Texas Tech University | Institution | Landowner | Amarillo, Texas | 8 accounts, about 50 acres |
| Texas Tech University | Institution | Building owner | Lubbock, Texas | — |
| Texas Tech University (and TTU Health Sciences Center, TTU System) | Institution | Landowner | Lubbock, Texas | 37 accounts, about 1,596 acres |
| Textron Realty Corporation (Textron Inc.) | Public company | Building owner | Providence, Rhode Island | — |
| Teycru S.A. | Private company | Homebuilder | Montevideo, Uruguay | 496 units, 11 projects (2014–2025) |
| TGA Centerpointe LLC | Private company | Commercial landlord | Moreno Valley, California | $277.9M taxable value, rank 5 (FY2025) |
| TGTPC Perkins Rowe Owner, LLC | Private company | Commercial landlord | Baton Rouge, Louisiana | 10 parcels, assessed $3.7M |
| TH (Bowmanville) Developments Inc. (Treasure Hill) | Private company | Homebuilder | Bowmanville, Ontario | 21 |
| The 2016 Woodstock farm block (buyer not established) | Private company | Landowner | Woodstock, New Brunswick | 46 parcels, $7,693,426 |
| The 2022 timberland block (buyer not established) | Private company | Landowner | Woodstock, New Brunswick | 166 parcels, $17,750,000 |
| The 25 other single-licence winery, cider and distilling companies | Private company | Commercial landlord | Summerland, British Columbia | 25 licences, one each |
| The 601W Companies (600 GS Prop LP) | Private company | Commercial landlord | Pittsburgh, Pennsylvania | U.S. Steel Tower, 2,336,270 sq ft |
| The AES Corporation | Public company | Commercial landlord | Lancaster, California | 127 MW battery storage, 75% share |
| The Agricultural Land Reserve (a designation, not an owner) | Government | Landowner | Summerland, British Columbia | 2,769 ha, 36.1% of the district |
| The Armour Group Limited | Private company | Homebuilder | Halifax, Nova Scotia | over 450,000 sq ft at Queen's Marque; no portfolio total published |
| The Auburn Group of Companies | Private company | Homebuilder | London, Ontario | 355 |
| The Beechwood Organization | Private company | Homebuilder | Town of Oyster Bay, New York | 15 parcels, $28.5M; 10,000+ homes built company-wide since 1985 |
| The Berkeley Group Holdings plc | Public company | Homebuilder | London, United Kingdom | 4,203 (FY to 30 April 2026) |
| The Birch Group | Private company | Building owner | Town of Oyster Bay, New York | 665,592 sq ft (two buildings, Mann Report) |
| The Birch Group (Jericho Plaza Portfolio LLC on the roll) | Private company | Commercial landlord | Town of Oyster Bay, New York | 2 office buildings, 665,592 sq ft; roll $84.9M |
| The Board of Trustees of the Christ the Redeemer Catholic Separate Regional Division No. 3 | Institution | Building owner | High River, Alberta | — |
| The Board of Trustees of the Christ the Redeemer Catholic Separate Regional Division No. 3 | Institution | Landowner | High River, Alberta | 14.99 acres at 4 21 Street SE, Sunrise Meadows |
| The Board of Trustees of the High River School District No. 144 | Institution | Building owner | High River, Alberta | — |
| The Boeing Company | Public company | Commercial landlord | Huntsville, Alabama | 243 acres, $43.8M (main parcel) |
| The Boeing Company | Public company | Building owner | North Charleston, South Carolina | — |
| The British Land Company PLC | REIT | Commercial landlord | London, United Kingdom | £10.3bn assets under management; 94.7% occupancy |
| The Brodsky Organization | Private company | Homebuilder | Brooklyn, New York | 858 units (18 Sixth Avenue, Pacific Park, 2019) |
| The Campbell's Company (Campbell Soup Supply Co LLC) | Public company | Commercial landlord | Fayetteville, North Carolina | 2 parcels, 96 acres, $44.6M; 627,000 sq ft |
| The Canadian Transit Company | Family / private | Building owner | Windsor, Ontario | — |
| The Canadian Transit Company | Family / private | Commercial landlord | Windsor, Ontario | the Canadian half of the Ambassador Bridge, plus properties around the Windsor approach |
| The Catholic University of America | Institution | Landowner | Washington, District of Columbia | 315 lots, $701.8M, 175.7 acres |
| The City of Merritt's own development record (not a builder) | Government | Homebuilder | Merritt, British Columbia | 52 building permits; 245 apartment units permitted |
| The City of Timmins | Government | Landowner | Timmins, Ontario | not established |
| The City of White Rock's own permit record (not a builder) | Government | Homebuilder | White Rock, British Columbia | 127 permits, $48,531,794 |
| The city's golf course (owner not established) | Private company | Landowner | Saint-Georges, Quebec | 96.08 ha, $6,246,300 assessed |
| The Cleveland Clinic Foundation | Institution | Building owner | Cleveland, Ohio | — |
| The Cleveland Clinic Foundation | Institution | Landowner | Cleveland, Ohio | 93 parcels, 146.7 stated acres, $2.13B |
| The Coca-Cola Company | Public company | Building owner | Atlanta, Georgia | — |
| The Community Builders, Inc. | Institution | Homebuilder | Yonkers, New York | $121.2M across 3 projects |
| The Corporation of Haldimand County | Government | Building owner | Dunnville, Ontario | — |
| The Corporation of Haldimand County | Government | Landowner | Dunnville, Ontario | Grandview Lodge at 657 Lock Street West, plus county services |
| The Corporation of Mercer University | Institution | Building owner | Macon, Georgia | — |
| The Corporation of Mercer University | Institution | Landowner | Macon, Georgia | 74 parcels, 72.5 ac (excluding the unattributed ~124-ac central campus parcel) |
| The Corporation of the City of Kawartha Lakes | Government | Building owner | Kawartha Lakes (Lindsay), Ontario | 166 beds |
| The Corporation of the City of Kawartha Lakes | Government | Landowner | Kawartha Lakes (Lindsay), Ontario | city hall, 166-bed long-term care home, paramedic and fire services, community housing in nine communities |
| The Corporation of the City of Temiskaming Shores | Government | Building owner | Temiskaming Shores, Ontario | — |
| The Corporation of the City of Temiskaming Shores | Government | Landowner | Temiskaming Shores, Ontario | arenas, pool and fitness centre, marinas, Bucke Park campground, industrial business park and leasable farmland |
| The Corporation of the Municipality of North Perth | Government | Building owner | Listowel, Ontario | — |
| The Corporation of the Municipality of North Perth | Government | Landowner | Listowel, Ontario | municipal office, water and wastewater systems in four settlements, arenas and community facilities |
| The Corporation of the Town of Hanover | Government | Building owner | Hanover, Ontario | — |
| The Corporation of the Town of Hanover | Government | Landowner | Hanover, Ontario | town office, library, aquatics centre, water and wastewater system, two wells, water tower, share of the Hanover/Walkerton landfill and of the Saugeen Municipal Airport |
| The Couture LLC | Private company | Building owner | Milwaukee, Wisconsin | 388,270 sq ft building area (2026 roll) |
| The Couture LLC | Private company | Homebuilder | Milwaukee, Wisconsin | 339 units, 45 stories (2023, $130.0M) |
| The Crown (Government of The Bahamas), administered by the Department of Lands and Surveys | Government | Landowner | Nassau, The Bahamas | About 70% of all land in The Bahamas (nationwide; undated estimate) |
| The Crown Estate | Institution | Building owner | London, United Kingdom | — |
| The Crown Estate | Institution | Commercial landlord | London, United Kingdom | £16 billion portfolio (all UK), incl. Regent Street and St James's |
| The Crown in right of Canada | Government | Landowner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 0.47 ha across five parcels |
| The Crown in right of Canada | Government | Landowner | Gaspé, Quebec | 239.0 km², $53,554,700 assessed; 60 properties |
| The Crown in right of Canada | Government | Landowner | Sept-Îles, Quebec | $63,268,800 on the roll; 25 properties, 1,520+ ha |
| The Crown in right of Canada | Government | Landowner | Trois-Rivières, Quebec | $58,922,701 over 25 units and 94.75 ha; 34 DFRP parcels |
| The Crown in right of Canada — custodian: Parks Canada Agency | Government | Building owner | Gaspé, Quebec | 238.69 km² on the roll (238,693,275 m²); 21,696 ha and 92 buildings in the federal register |
| The Crown in right of Canada — custodian: Parks Canada Agency | Government | Building owner | Trois-Rivières, Quebec | 59.30 ha on the roll; 21.96 ha in the federal register |
| The Crown in right of Canada — custodian: Public Services and Procurement Canada | Government | Building owner | Gaspé, Quebec | 1,431 m² and 1,360 m² of federal floor area |
| The Crown in right of Canada — custodian: Sept-Îles Port Authority | Government | Building owner | Sept-Îles, Quebec | 487.36 ha of Crown-owned port land at Pointe-Noire in the federal register |
| The Crown in right of Canada — custodian: Transport Canada | Government | Building owner | Sept-Îles, Quebec | 922.44 ha in the federal register; 9,694 m² of federal floor area in 8 buildings |
| The Crown in right of Canada — custodian: Trois-Rivières Port Authority | Government | Building owner | Trois-Rivières, Quebec | 19.73 ha across six CUBF 4419 units |
| The Crown in right of Canada — custodians: Trois-Rivières Port Authority and Fisheries and Oceans Canada | Government | Building owner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 0.4306 ha (CAP Wharf) plus 0.0397 ha across four Fisheries and Oceans parcels |
| The Cuban State — propiedad socialista de todo el pueblo | Government | Landowner | Havana, Cuba | All land not owned by individuals or their cooperatives, plus principal infrastructure (Constitution arts. 23–24) |
| The Culinary Institute of America | Institution | Building owner | Napa, California | — |
| The Culinary Institute of America | Institution | Landowner | Napa, California | Northern portion of the 12-acre former Copia site, 500 First Street |
| The Davis Companies | Private company | Homebuilder | Boston, Massachusetts | 1515 Commonwealth Ave (2022, $85M) plus two condo buildings (245 units) |
| The Drees Company | Private company | Homebuilder | Cincinnati, Ohio | 165 parcels (0 in Cincinnati) |
| The Dundas Street East and Clappison's Corners retail | Private company | Commercial landlord | Waterdown, Ontario | not established |
| The Ed Rachal Foundation and ERF companies (555 N Carancahua Ste 700) | Private company | Commercial landlord | Corpus Christi, Texas | 106 commercial accounts, $99.9M |
| The Evergreens Foundation | Institution | Building owner | Hinton, Alberta | — |
| The Evergreens Foundation | Institution | Landowner | Hinton, Alberta | 3 Hinton properties; the highest-assessed parcel in town |
| The Evergreens Foundation | Institution | Commercial landlord | Hinton, Alberta | $30,356,000 — the town's highest-assessed parcel |
| The Evergreens Foundation | Institution | Homebuilder | Hinton, Alberta | Pine Valley Lodge plus Lion's Sunset Manor and Willow Grove Residences |
| The Flagler Resort Ltd (c/o Kessler Enterprises, Orlando) | Private company | Building owner | St. Augustine, Florida | 120,772 sq ft building area (roll) |
| The Flagler Resort Ltd / The Flagler Resort II LLC (Kessler Collection) | Private company | Commercial landlord | St. Augustine, Florida | 3 parcels, $44.2M |
| The Flatley Company | Family / private | Homebuilder | Nashua, New Hampshire | 48 residential development lots |
| The Flatley Company (incl. Tara Heights LLC) | Family / private | Commercial landlord | Nashua, New Hampshire | 77 parcels, $232.1M |
| The GEO Group | Public company | Commercial landlord | Bakersfield, California | 400 beds |
| The George Washington University | Institution | Landowner | Washington, District of Columbia | 120 lots, $4.52B, 65.7 acres |
| The Goodyear Tire & Rubber Company | Public company | Landowner | Akron, Ohio | 4 parcels, $5.5M; 105 stated acres |
| The Goodyear Tire & Rubber Company | Public company | Building owner | Fayetteville, North Carolina | 2,087,734 sq ft (roll, gross area field) |
| The GPT Group | REIT | Building owner | Melbourne (City of Melbourne LGA), Victoria | 65,800 sqm office tower + 55,700 sqm retail (GPT property pages) |
| The GPT Group (ASX: GPT) and GPT Wholesale Office Fund (GWOF) | REIT | Commercial landlord | Melbourne (City of Melbourne LGA), Victoria | Melbourne Central 100% (55,700 sqm retail + 65,800 sqm tower); GWOF: 530 Collins St 100% (65,000 sqm), Queen & Collins 100% (33,600 sqm), 2 Southbank Blvd 100% (53,900 sqm), 8 Exhibition St 50% (44,500 sqm) |
| The grain terminal operators: Richardson International, Viterra, Cargill, G3 and Canada Malting | Private company | Landowner | Thunder Bay, Ontario | Richardson two terminals; Viterra A and B; Cargill, G3 and Canada Malting one each; Parrish and Heimbecker decommissioned |
| The Greater Baton Rouge Airport District | Government | Building owner | Baton Rouge, Louisiana | about 1,430 acres in 50 parcels (polygon areas) |
| The Health Care Authority for Baptist Health | Government | Building owner | Montgomery, Alabama | 16.24 acres (main parcel) |
| The Health Care Authority for Baptist Health | Government | Landowner | Montgomery, Alabama | 65 parcels, 211 acres, $271.4M |
| The hotel owners — 0928818 BC Ltd., Sidney Pier Properties Ltd., P & L Holdings Ltd., Emerald Isle Hotels Inc. | Private company | Commercial landlord | Sidney, British Columbia | $357,904 municipal / $914,405 total across four entities |
| The Independent State of Papua New Guinea (State land, let as State leases) | Government | Landowner | Port Moresby, Papua New Guinea | lessor of all State leases; c. 97% of PNG is customary land, the rest alienated |
| The Ironstone Building Company Inc. | Private company | Homebuilder | London, Ontario | 1,353 |
| The Irvine Company | Private company | Building owner | Irvine, California | — |
| The Irvine Company | Private company | Landowner | Irvine, California | $1,939,580,312 taxable value in Irvine (rank 1, 1.71%); company-wide 129M sq ft |
| The Irvine Company | Private company | Commercial landlord | Irvine, California | 129M sq ft company-wide: 590+ office buildings, 125 apartment communities (65,000 units), 40 retail centers |
| The Irvine Company | Private company | Commercial landlord | San Diego, California | Six downtown towers sold since late 2024 |
| The Irvine Company (Villages of Irvine) | Private company | Homebuilder | Irvine, California | 65,000 apartment units company-wide; master developer of the Villages of Irvine |
| The John Stewart Company | Private company | Homebuilder | San Francisco, California | 438 / 405 |
| The Junction Shopping Centre — owner not established | Not established | Commercial landlord | Mission, British Columbia | over 250,000 sq ft |
| The Kaitlin Group | Private company | Homebuilder | North York, Ontario | 2,263 |
| The Kaitlin Group — Lakebreeze and Modo | Private company | Homebuilder | Bowmanville, Ontario | 667 |
| The Landing One LLC / The Landing Two LLC (c/o Fairfield Development Co, Bath OH) | Private company | Commercial landlord | St. Augustine, Florida | 585 apartment units, $70.3M |
| The Lofts at Allen Ridge LLC | Private company | Commercial landlord | Abilene, Texas | 9.83 acres, $33.8M |
| The Luther Company LLLP and Kraus-Anderson Inc | Family / private | Commercial landlord | Bloomington, Minnesota | Luther 5 parcels, $70.7M; Kraus-Anderson 4 parcels, $65.5M |
| The Macerich Company | REIT | Commercial landlord | Glendale, Arizona | 1,078,000 sq ft (Arrowhead Towne Center) |
| The Macerich Company | REIT | Commercial landlord | Lubbock, Texas | 1,313,000 sq ft (South Plains Mall); 5 accounts, $99.9M |
| The Macerich Company | REIT | Commercial landlord | Modesto, California | $144.1M gross; 1,069,000 sq ft total GLA (Vintage Faire Mall) |
| The Macerich Company | REIT | Building owner | San Bernardino, California | 894,000 sq ft total; 323,000 sq ft mall shop space |
| The Macerich Company | REIT | Building owner | Santa Monica, California | 357,000 sq ft GLA (Macerich); 475,736 sq ft main building area on the roll |
| The Macerich Company | REIT | Commercial landlord | Santa Monica, California | 357,000 sq ft (Santa Monica Place) |
| The Macerich Company | REIT | Building owner | Victorville, California | 576,000 sq ft total; 336,000 sq ft mall shop space |
| The Macerich Company | REIT | Commercial landlord | Victorville, California | $148.5M taxable; 576,000 sq ft mall |
| The Macerich Company | REIT | Commercial landlord | Walnut Creek, California | 50% of Broadway Plaza, 993,000 sq ft; $209.9M debt at its share |
| The Macerich Company (Arrowhead Towne Center LLC) | REIT | Building owner | Glendale, Arizona | 1,078,000 sq ft total GLA, 472,000 sq ft mall and freestanding (Macerich 10-K) |
| The Macerich Company (former, Country Club Plaza) | REIT | Commercial landlord | Kansas City, Missouri | 50% of a 971,000 sq ft centre, sold Jun 2024 |
| The Macerich Company (Inland Center; WM Inland Investors IV) | REIT | Commercial landlord | San Bernardino, California | 894,000 sq ft mall; $123.7M taxable (rank 9, as WM Inland Investors IV LLC) |
| The Macerich Company (Kings Plaza) | REIT | Commercial landlord | Brooklyn, New York | 1,097,000 sq ft GLA |
| The Macerich Company (Macerich South Plains LP) | REIT | Building owner | Lubbock, Texas | 1,313,000 sq ft |
| The Macerich Company (Macerich Valley River Center LLC) | REIT | Commercial landlord | Eugene, Oregon | Valley River Center: 813,000 sq ft GLA; 4 lots, 42.0 acres |
| The Macerich Company (Macerich Vintage Faire Limited Partnership) | REIT | Building owner | Modesto, California | 1,069,000 sq ft total GLA; 472,000 sq ft mall and freestanding GLA |
| The Mall Group | Family / private | Commercial landlord | Bangkok, Thailand | The Mall, Emporium, EmQuartier, Emsphere and (with Siam Piwat) Siam Paragon |
| The Mall of Engomi (ME) Plc | Public company | Building owner | Nicosia (Lefkosia), Cyprus | — |
| The Marcus Corporation | Public company | Commercial landlord | Milwaukee, Wisconsin | 3 hotels, 1,080 rooms; $144.4M on the 2026 roll |
| The Marcus Corporation (Marcus Lincoln Hotel LLC) | Public company | Building owner | Lincoln, Nebraska | 300 rooms; 85,592 sq ft office (10-K) |
| The Mariners' Museum | Institution | Building owner | Newport News, Virginia | 53.88 acres (leased parcel) |
| The Mariners' Museum | Institution | Landowner | Newport News, Virginia | 8 parcels, $478.4M; about 554 acres |
| The Mark at Eugene LLC | Developer | Building owner | Eugene, Oregon | — |
| The Meadowlands Development Corporation | Private company | Homebuilder | Medicine Hat, Alberta | Named second on the city's largest corporate taxpayer list |
| The Medical Clinic Board of the City of Montgomery | Government | Building owner | Montgomery, Alabama | — |
| The Medical Clinic Board of the City of Montgomery (Jackson Hospital) | Government | Landowner | Montgomery, Alabama | 70 parcels, 61.6 acres, $108.6M |
| The Mercy Hospital, Inc. (Trinity Health Of New England) | Institution | Building owner | Springfield, Massachusetts | 247,375 sq ft building area on the roll; 19.52 acres |
| The Molinaro Group | Family / private | Commercial landlord | Burlington, Ontario | 559 condominium units delivered by its largest licensee |
| The Molinaro Group | Family / private | Homebuilder | Burlington, Ontario | 716 across four licences |
| The Moorings Inc | Private company | Building owner | Naples, Florida | 5,314,843 sq ft building area, 69.5 acres on the main parcel (roll) |
| The Moorings Inc (Moorings Park) | Private company | Landowner | Naples, Florida | 6 parcels, 98.6 acres, $337.1M |
| The Moses H. Cone Memorial Hospital | Institution | Building owner | Greensboro, North Carolina | — |
| The Moses H. Cone Memorial Hospital (Cone Health) | Institution | Landowner | Greensboro, North Carolina | 71 parcels, about 273 acres; $741.4M land and buildings ($106.3M taxable) |
| The Nature Conservancy | Institution | Landowner | Chesapeake, Virginia | 48 parcels, about 7,480 acres |
| The Nature Conservancy | Institution | Landowner | Eugene, Oregon | 11 lots, 295.7 acres |
| The Nature Trust of British Columbia | Institution | Landowner | Courtenay, British Columbia | two holdings — Sandpiper Park and Arden Road |
| The Nature Trust of British Columbia | Institution | Landowner | Nanaimo, British Columbia | $156,877.18 of municipal tax foregone in 2025 — the second-largest permissive exemption in the city |
| The Nature Trust of British Columbia | Institution | Building owner | Parksville, British Columbia | — |
| The Nature Trust of British Columbia | Institution | Landowner | Parksville, British Columbia | 200 Corfield Street; 185,163 acres protected province-wide |
| The Nature Trust of British Columbia | Institution | Landowner | Williams Lake, British Columbia | $36,847 of permissive exemption |
| The neighbourhoods as the Town's roll names them | Private company | Homebuilder | Okotoks, Alberta | 12 named neighbourhoods carrying $6.4 billion of the $6.77 billion roll |
| The New Home Company | Public company | Homebuilder | Corona, California | 5% partner in the Bedford JV (2014-2020); bought lots under 2018 option agreements |
| The New Home Company | Developer | Homebuilder | Mesa, Arizona | 78 homes |
| The New Home Company (TNHC Realty and Construction Inc.) | Private company | Homebuilder | Sacramento, California | 41 |
| The Newhall Land and Farming Company (Five Point Holdings, LLC) | Developer | Building owner | Santa Clarita, California | ~15,000 acres |
| The Newhall Land and Farming Company (Five Point Holdings) | Developer | Landowner | Santa Clarita, California | ~15,000 acres (Valencia, unincorporated) + ~16,000 acres Ventura County; 6 parcels in city in the public-owner layer |
| The Niagara Parks Commission | Government | Building owner | Niagara Falls, Ontario | 1,325 hectares (3,274 acres) along 56 km |
| The Niagara Parks Commission | Government | Landowner | Niagara Falls, Ontario | 1,325 hectares (3,274 acres) |
| The Niagara Parks Commission | Government | Commercial landlord | Niagara Falls, Ontario | 1,325 hectares, plus its own restaurants, attractions, golf courses and a marina |
| The Ohio State University (State of Ohio for OSU) | Institution | Landowner | Columbus, Ohio | 382 parcels, 943 stated acres, $8.26B |
| The Olson Company | Private company | Homebuilder | Hayward, California | 160 townhomes (1998, with Regis Homes) |
| The other 111 Timmins licence records | Private company | Homebuilder | Timmins, Ontario | 0 |
| The owners of Merritt's highway commercial and downtown frontage | Private company | Commercial landlord | Merritt, British Columbia | $313,339,700 of business-class assessment, 2026 roll |
| The owners of the Marine Drive, Johnston Road and Five Corners commercial frontage | Private company | Commercial landlord | White Rock, British Columbia | $683,341,002 of business-class assessment, 2026 roll |
| The Peruvian State — properties recorded in SINABIP by the Superintendencia Nacional de Bienes Estatales (SBN) | Government | Landowner | Lima, Peru | 218,167 state properties registered in SINABIP, of an estimated 290,000 identified nationally (75.23%) |
| The Phoenix Mills Ltd | Public company | Building owner | Mumbai, Maharashtra, India | 3.3M sq ft gross floor area (Palladium 280,000 sq ft leasable) |
| The Phoenix Mills Ltd | Public company | Commercial landlord | Mumbai, Maharashtra, India | 3.3M sq ft gross, High Street Phoenix / Palladium, Lower Parel |
| The Preserve on Ash I and II (limited dividend housing) | Private company | Homebuilder | Detroit, Michigan | 117 units, 9 permits |
| The Procter & Gamble Company | Public company | Building owner | Cincinnati, Ohio | — |
| The Procter & Gamble Company | Public company | Commercial landlord | Cincinnati, Ohio | 17 parcels, $159.9M (roll) |
| The Real group of companies (Yale Properties and Manulife Financial) | Private company | Commercial landlord | Hamilton, Ontario | nearly 400,000 sq ft of mall plus four office towers, under a ground lease to 2070 |
| The Regents of the University of California | Government | Building owner | Irvine, California | approx. 1,500 acres (City ACFR) |
| The Regents of the University of California | Government | Building owner | Los Angeles, California | — |
| The Regents of the University of California | Government | Landowner | Los Angeles, California | 143 parcels, about 550 acres |
| The Regents of the University of California | Institution | Building owner | Orange, California | — |
| The Regents of the University of California | Institution | Landowner | Orange, California | UCI Medical Center campus, 101 The City Dr S |
| The Regents of the University of California | Government | Building owner | Riverside, California | nearly 1,200 acres |
| The Regents of the University of California | Government | Building owner | Santa Monica, California | 492,282 sq ft (roll) |
| The Regents of the University of California | Government | Landowner | Santa Monica, California | 23 parcels, about 9 acres |
| The Regents of the University of California (UC Irvine) | Government | Landowner | Irvine, California | approx. 1,500 acres |
| The Regents of the University of California (UC Riverside) | Government | Landowner | Riverside, California | nearly 1,200 acres |
| The Regional Group (eQ Homes) | Private company | Homebuilder | Ottawa, Ontario | 2,541 |
| The Regional Group of Companies | Developer | Building owner | Kanata, Ontario | 223,000 sq ft, about 40 tenants |
| The Regional Group of Companies | Developer | Commercial landlord | Kanata, Ontario | 223,000 sq ft (Hazeldean Mall) |
| The Regional Municipality of York | Government | Building owner | Whitchurch-Stouffville, Ontario | 332.3 ha |
| The Regional Municipality of York | Government | Landowner | Whitchurch-Stouffville, Ontario | 1,218.1 ha |
| The Regional Municipality of York | Government | Commercial landlord | Whitchurch-Stouffville, Ontario | 1,218.1 ha across 13 forest tracts |
| The Remington Group | Family / private | Building owner | Markham, Ontario | 243 acres, including 72 acres of landscaped green space |
| The Remington Group | Family / private | Commercial landlord | Markham, Ontario | 243 acres at Downtown Markham, including 72 acres of green space; a "$4 billion urban destination" |
| The Remington Group | Family / private | Homebuilder | Markham, Ontario | 4,665 across two umbrellas |
| The rest of the Healey Road and Coleraine Drive industrial district | Private company | Commercial landlord | Bolton, Ontario | not established |
| The Ridge 192 LLC | Private company | Homebuilder | Vancouver, Washington | 24 homes/lots ($15.1M) |
| The Ross Memorial Hospital | Institution | Building owner | Kawartha Lakes (Lindsay), Ontario | — |
| The Ross Memorial Hospital | Institution | Landowner | Kawartha Lakes (Lindsay), Ontario | $3.49M of land and $92.46M of buildings at cost |
| The Salvation Army | Institution | Homebuilder | White Rock, British Columbia | $5,326 at roll 002995.000 |
| The Sisters of Mercy in the City of Philadelphia | Institution | Landowner | Williamsburg, Virginia | 1 parcel, 32.8 acres, $20.4M (2024) |
| The Snowfarm Project Property Owner LLC | Private company | Commercial landlord | Missoula, Montana | 1 row; 18.1 acres; $55.5M |
| The societies and churches of Kaslo | Institution | Landowner | Kaslo, British Columbia | 14 further exempt properties, $13,000 of tax forgone |
| The Sovereign Fund of Egypt (TSFE) | Sovereign fund | Commercial landlord | Cairo, Egypt | Downtown assets of 58,000 m² + 41,950 m² built-up, let by usufruct/development agreement |
| The Sovereign Fund of Egypt (TSFE) — Tourism, Real Estate & Antiquities Subfund | Sovereign fund | Landowner | Cairo, Egypt | Tahrir Complex 58,000 m²; former Ministry of Interior HQ 41,950 m² (10 buildings); ex-NDP Nile-front plot ~16,612 m²; Nasser Institute extension 23,800 m² |
| The Sovereign Fund of Egypt (TSFE), through its Tourism, Real Estate & Antiquities Subfund | Sovereign fund | Building owner | Cairo, Egypt | 58,000 m² built-up; 14 floors; 1,356 rooms |
| The St. Joe Company | Public company | Landowner | Tallahassee, Florida | 118 parcels, 9,000 acres, $92.5M |
| The St. Joe Company | Public company | Homebuilder | Tallahassee, Florida | 96 parcels, 4,150 acres |
| The Standard at Ann Arbor LLC | Private company | Commercial landlord | Ann Arbor, Michigan | $43,589,300 (7th) |
| The Standard at Boulder LLC | Private company | Homebuilder | Boulder, Colorado | 1 account, 303 units (built 2025) |
| The State — private domain (Domaine privé de l'État, Direction des Domaines de l'État) | Government | Landowner | Rabat, Morocco | 1,703,677 ha nationally (2014) |
| The Sunset Amphitheater LLC (building); O'Neil Roth Ford, LLC (land) | Public company | Building owner | Colorado Springs, Colorado | 230,000 sq ft (roll, built 2024); land 9.01 acres (roll), 'approximately 9.5 acres' (8-K) |
| The ten named corporate ratepayers, collectively | Private company | Landowner | Medicine Hat, Alberta | 10 entities, unranked and without amounts |
| The Texas A&M University System | Government | Building owner | Bryan-College Station, Texas | — |
| The Texas A&M University System | Government | Landowner | Bryan-College Station, Texas | 116 accounts, 10,317 acres countywide; 8,538 acres in the two cities |
| The Texas Mexican Railway Co, Mexrail Inc and The Kansas City Southern Railway Company (CPKC) | Public company | Landowner | Laredo, Texas | 130 accounts, about 189 acres |
| The Toro Company | Public company | Building owner | Bloomington, Minnesota | — |
| The Tourist Company of Nigeria Plc | Public company | Commercial landlord | Lagos, Nigeria | Federal Palace Hotel and Casino, Victoria Island (150 rooms per Wikipedia) |
| The Tourist Company of Nigeria Plc (TCN) | Public company | Building owner | Lagos, Nigeria | — |
| The Town of High River | Government | Building owner | High River, Alberta | — |
| The Town of Sidney's own permit record (not a builder) | Government | Homebuilder | Sidney, British Columbia | 38 residential permits, $16,591,661, 36 net units |
| The Uni-Kool Partners; Chiquita Brands International Inc. | Private company | Landowner | Salinas, California | $56.6M; $51.5M taxable assessed value (2024-25) |
| The University of British Columbia | Institution | Landowner | Kelowna, British Columbia | campus grew 44% in hectares between 2005 and 2022 |
| The University of Texas System | Government | Building owner | Tyler, Texas | — |
| The University of Texas System (UT Tyler and UT Health Science Center at Tyler) | Government | Landowner | Tyler, Texas | More than 260 acres (UT Tyler main campus) |
| The Walt Disney Company | Public company | Building owner | Anaheim, California | approximately 550 acres of land (Disney FY2025 10-K) |
| The Walt Disney Company (Disneyland Resort) | Public company | Landowner | Anaheim, California | approximately 550 acres; ~2,400 hotel rooms and 180 vacation club units |
| The Waterfront Hotel, LLC (sponsor: The Mayer Corporation) | Private company | Building owner | Huntington Beach, California | 437 rooms; approx. 645,970 sq ft on a 7.15-acre site |
| Therapy Vineyards Ltd. | Private company | Commercial landlord | Naramata, British Columbia | 1 winery licence |
| THF Clarksburg Development One LLC | Developer | Building owner | Clarksburg, West Virginia | — |
| THF Clarksburg entities (Development One, II, Two, Three, Outparcels, Parcel CC) | Developer | Landowner | Clarksburg, West Virginia | 21 parcels, 105.8 acres |
| THF Clarksburg entities (Newpointe Plaza) | Developer | Commercial landlord | Clarksburg, West Virginia | $6.62M Walmart pad; $5.35M Lowe's; $4.19M Kohl's; $3.83M + $2.32M shops |
| THF Davenport North Development and related THF entities | Developer | Commercial landlord | Davenport, Iowa | 12 parcels, $39.4M (North) plus West Kimberly and South entities |
| Thomasfield Homes Limited | Family / private | Homebuilder | Guelph, Ontario | 875 |
| Thompson Homes, Inc. | Private company | Homebuilder | Evansville, Indiana | 25 county / 5 city |
| Thomsen Homes LLC | Private company | Homebuilder | Fargo, North Dakota (Fargo-Moorhead) | 28 records (12 lots, 16 houses built 2024+) |
| Thon Gruppen AS | Private company | Commercial landlord | Oslo, Norway | Property portfolio NOK 128.7 billion; 70 shopping centres; 95 hotels (30 Jun 2026, group) |
| Thon Gruppen AS (Thon Bolig) | Private company | Homebuilder | Oslo, Norway | Homes worth NOK 262 million handed over, H1 2026 (group) |
| Three Hammer Construction, Inc. | Private company | Homebuilder | Rockford, Illinois | 8 parcels county-wide, none inside the city |
| Three Oaks Construction & Development Inc | Private company | Homebuilder | Macon, Georgia | 116 parcels (155 ac) |
| Three Rivers Park District | Government | Landowner | Bloomington, Minnesota | 9 parcels, about 1,017 acres |
| Three Sisters Mountain Village Properties Ltd. | Private company | Building owner | Canmore, Alberta | — |
| Three Sisters Mountain Village Properties Ltd. | Private company | Landowner | Canmore, Alberta | 1,169 ha (2,887 acres) acquired 1989; more than 1,500 acres dedicated to wildlife corridor |
| Three Sisters Mountain Village Properties Ltd. | Private company | Commercial landlord | Canmore, Alberta | The Gateway mixed-use hub; Three Sisters Village resort centre |
| Three Sisters Mountain Village Properties Ltd. | Private company | Homebuilder | Canmore, Alberta | Three neighbourhoods on 1,169 ha (2,887 acres) acquired in 1989 |
| Thunder Bay Port Authority | Government | Building owner | Thunder Bay, Ontario | 320,000 m2 site |
| Thunder Bay Port Authority | Government | Landowner | Thunder Bay, Ontario | 320,000 m2 at Keefer Terminal |
| Thunder Bay Port Authority | Government | Commercial landlord | Thunder Bay, Ontario | Keefer Terminal, a 320,000 m2 site |
| Thunder Bay Pulp and Paper (an affiliate of Atlas Holdings) | Private equity | Building owner | Thunder Bay, Ontario | — |
| TIAA Real Estate Account | Institution | Commercial landlord | Oakland, California | 625,304 sq ft industrial |
| TIAA Real Estate Account | Institution | Building owner | Port St. Lucie, Florida | 1,080,306 sq ft (10-K); 1,079,868 sq ft on 123.5 acres (roll) |
| TIAA Real Estate Account (Nuveen) | Institution | Commercial landlord | Port St. Lucie, Florida | 1,080,306 sq ft, fair value $176.0M |
| Tiber Health Innovation Corporation | Private company | Commercial landlord | Ponce, Puerto Rico | Ponce Health Sciences University |
| Tidelands Oil Production Company | Not established | Landowner | Long Beach, California | Contractor operating the West Wilmington field from sites in the Harbor District |
| Tiffany Park Homes | Private company | Homebuilder | North York, Ontario | 1,030 |
| Tigere Real Estate Investment Trust (ZSE), managed by Tigere Property Fund | REIT | Commercial landlord | Harare, Zimbabwe | market cap over US$101M (Dec 2025); NAV target US$100M by end-2026 |
| Tillsonburg Developments Inc. | Private company | Homebuilder | Tillsonburg, Ontario | 84 |
| Tilray Brands, Inc. | Public company | Building owner | Leamington, Ontario | approximately 1,400,000 sq ft |
| Tilray Brands, Inc. | Public company | Commercial landlord | Leamington, Ontario | 2.9 million sq ft owned |
| Tilray Brands, Inc. (Aphria One and Aphria Diamond) | Public company | Landowner | Leamington, Ontario | 2.9 million sq ft owned |
| Timber Cove LLC | Developer | Homebuilder | North Bend-Coos Bay, Oregon | 37 accounts, 72.9 acres |
| Timbercrest Homes LLC | Private company | Homebuilder | Des Moines, Iowa | 47 parcels (46 lots) |
| TimberCross Homes Inc. | Private company | Homebuilder | Stittsville, Ontario | 16 |
| Timberline Hills Development Holdings LLC | Private company | Homebuilder | Eugene, Oregon | 132 lots, 27.3 acres |
| Timberline Real Estate Ventures | Private equity | Homebuilder | Alexandria, Virginia | $177.1M (Hoffman II / 200 Stovall St) |
| TimberWest Forest Corp | Pension fund | Landowner | Campbell River, British Columbia | 125,635 ha of Crown tenure; 316 ha of freehold in the box |
| Time Equities (Boulder Park TEI LLC) | Private company | Commercial landlord | Nashua, New Hampshire | 5 parcels, $88.1M |
| Time Equities Inc. | Private company | Building owner | Bridgewater, Nova Scotia | 254,684 sq ft leasable |
| Time Equities Inc. | Private company | Landowner | Bridgewater, Nova Scotia | $25,530,400 assessed (421 LaHave Street) |
| Time Equities Inc. | Private company | Commercial landlord | Bridgewater, Nova Scotia | 254,684 sq ft leasable (South Shore Centre) |
| Time Family of Wines Ltd. | Private company | Commercial landlord | Penticton, British Columbia | 2 winery licences |
| Times Group | Private company | Commercial landlord | Markham, Ontario | 3,534 cumulative possessions from 3985 Highway 7 East |
| Times Group | Private company | Homebuilder | Markham, Ontario | 3,534 |
| Timmins Square - owner not established | Private company | Commercial landlord | Timmins, Ontario | not established |
| Tishman Speyer | Private company | Homebuilder | Boston, Massachusetts | 50 Western Ave, Allston (2023, $56M) |
| Titan Homes LLC | Private company | Homebuilder | Pasco-Richland-Kennewick, WA | 50 parcels (30 Prosser, 11 Richland, 7 Kennewick) |
| Tivoli A/S | Public company | Building owner | Copenhagen, Denmark | — |
| TKFC LC | Private company | Building owner | St. Louis, Missouri | 11.186 acres (roll) |
| TL Construction Management Company LLC | Private company | Homebuilder | Green Bay, Wisconsin | 7 parcels, $1.07M |
| TL IP Ocala Industrial Owner LLC | Private company | Building owner | Ocala, Florida | 2,015,469 sq ft building area (roll) |
| Tla'amin Nation | Government | Building owner | Powell River, British Columbia | 120 acres in 16 parcels |
| Tla'amin Nation | Government | Landowner | Powell River, British Columbia | 8,377.6 ha of treaty settlement lands plus 120 acres at tiskwat |
| Tla'amin Nation | Government | Homebuilder | Powell River, British Columbia | legal owner of 5895 Arbutus Avenue; 8,377.6 ha of treaty lands around the city |
| TLF 415 St. Helen's Ave, LLC | Private company | Homebuilder | Tacoma, Washington | 247 units |
| TLL Alteria LLC | Developer | Homebuilder | Hanover, New Hampshire | 2 lots, $1.6M (19 Dec 2025) |
| TLSP CODA LLC | Private company | Homebuilder | Syracuse, New York | 282 units (2024) |
| TMG Holding | Public company | Homebuilder | Cairo, Egypt | 130k units delivered (group); Madinaty planned for 120k units |
| TMG Holding — retail and hotels | Public company | Commercial landlord | Cairo, Egypt | Madinaty Open Air Mall on 404,000 m²; All Seasons Park 31,671 m² GLA; 39% (rising to 51%) of Legacy Hospitality's seven hotels |
| TMG Holding (TMG Holding Holding, EGX-listed) — developer | Public company | Landowner | Cairo, Egypt | Madinaty 8,000 feddans (120k housing units); Noor 5,000 feddans; Al Rehab 10M m²; group land footprint 115M m² across Egypt, Saudi Arabia and Oman |
| Tobee Homes LLC | Private company | Homebuilder | Newport News, Virginia | 12 parcels (4 homes built 2026, 8 lots) in Wards 2, 3 and K |
| Tober Land Co LLC / New Frontier Homes LLC | Private company | Homebuilder | Akron, Ohio | New Frontier holds 36 parcels, 25 of them dwellings built 2022 or later |
| Tobu Tower Skytree Co., Ltd. (東武タワースカイツリー株式会社), a wholly owned subsidiary of Tobu Railway Co., Ltd., which holds the Skytree Town land and buildings | Public company | Building owner | Tokyo — the 23 special wards (特別区) | 634 m broadcasting and observation tower; Skytree Town site 23,054 m² (Tobu Railway) |
| Tochorosun Inc | Private company | Homebuilder | Newport News, Virginia | 9 homes built 2025-26 |
| Tohono O'odham Nation | Government | Landowner | Tucson, Arizona | 1 parcel, 2.0 acres |
| TOKİ (Housing Development Administration) | Government | Homebuilder | Istanbul, Turkey | 150,503 homes in 372 Istanbul projects |
| Tokyo Metropolitan Government (東京都) | Government | Building owner | Tokyo — the 23 special wards (特別区) | approx. 381,000 m² total floor area across the three TMG buildings; site approx. 42,940 m²; 243 m |
| Tokyu Corporation | Public company | Building owner | Tokyo — the 23 special wards (特別区) | 62,407 m² leasable area (Tokyu's filing) |
| Toledo Museum of Art | Institution | Building owner | Toledo, Ohio | — |
| Toledo Public Schools (Board of Education of the City School District of the City of Toledo) | Government | Landowner | Toledo, Ohio | 258 parcels, 709 stated acres, $539.4M |
| Toledo Zoological Society | Institution | Building owner | Toledo, Ohio | — |
| Toledo-Lucas County Port Authority | Government | Landowner | Toledo, Ohio | 87 parcels, 583 stated acres, $121.3M |
| Tolko Industries Ltd. | Private company | Landowner | Edgewood and Fauquier, British Columbia | 745.2 ha of active Forest Licence A20191 cutblocks |
| Tolko Industries Ltd. | Private company | Building owner | Vernon, British Columbia | — |
| Tolko Industries Ltd. | Private company | Landowner | Vernon, British Columbia | Tree Farm Licence 49, 110,510 ha; 527 active cutting authorities over 54,850 ha |
| Tolko Industries Ltd. | Private company | Commercial landlord | Vernon, British Columbia | one four-storey downtown office, 190 employees |
| Toll Brothers | Public company | Homebuilder | Boise, Idaho | 396 (12.1%) |
| Toll Brothers | Public company | Homebuilder | Mesa, Arizona | 169 homes |
| Toll Brothers | Public company | Homebuilder | Milpitas, California | 791 units proposed (Murphy Village, 38.5 acres) |
| Toll Brothers | Public company | Homebuilder | Orlando, Florida | 138 / 419 parcels |
| Toll Brothers | Public company | Homebuilder | Palm Desert, California | University Park: Alara and Stella collections; Hidden Vista announced |
| Toll Brothers | Public company | Homebuilder | Philadelphia, Pennsylvania | 0 parcels in the city |
| Toll Brothers | Public company | Homebuilder | Phoenix, Arizona | 1,647 parcels |
| Toll Brothers | Public company | Homebuilder | Reno-Sparks, Nevada | 612 parcels, about 1,201 acres |
| Toll Brothers | Public company | Homebuilder | San Antonio, Texas | $6,167,740 |
| Toll Brothers | Public company | Homebuilder | San Diego, California | 1,450 (Pacific segment) |
| Toll Brothers | Public company | Homebuilder | Scottsdale, Arizona | 418 parcels |
| Toll Brothers | Public company | Homebuilder | St. Petersburg, Florida | 0 / 101 parcels |
| Toll Brothers | Public company | Homebuilder | Tampa, Florida | 0 / 143 parcels (25 acres) |
| Toll Brothers (incl. Toll Brothers Apartment Living) | Public company | Homebuilder | Carlsbad-Oceanside, California | 1,450 (Pacific segment); 547 + 206 apartments planned at NCTD's Oceanside sites |
| Toll Brothers (mailing only) | Public company | Homebuilder | Boston, Massachusetts | 258 Huntington Ave (2022, $112M) |
| Toll Brothers (Toll Bros Inc) | Public company | Homebuilder | Spokane, Washington | 13 sales, $10.4M |
| Toll Brothers (Toll Brothers Apartment Living, joint venture with EJF Capital) | Public company | Homebuilder | Santa Ana, California | 218 apartments (the Rafferty) |
| Toll Brothers (Toll Brothers Apartment Living) | Public company | Homebuilder | Escondido, California | Exclusive negotiation for the 18.13-acre Escondido Transit Center |
| Toll Brothers (Toll Mid-Atlantic LP Co Inc, Toll VA VIII LP) | Public company | Homebuilder | Leesburg-Ashburn, Virginia | 93 parcels |
| Toll Brothers (Toll South LV / Toll North LV) | Public company | Homebuilder | Las Vegas, Nevada | 437 |
| Toll Brothers (Toll Southeast LP Company Inc) | Public company | Homebuilder | St. Augustine, Florida | 31 parcels, $26.0M |
| Toll Brothers (Toll Southeast LP Company, Inc.) | Public company | Homebuilder | Atlanta, Georgia | 67 parcels (7 in Atlanta) |
| Toll Brothers (Toll Southeast LP Company, Inc.) | Public company | Homebuilder | Cary, North Carolina | 125 parcels, all lots ($12.9M) |
| Toll Brothers (Toll Southwest LLC) | Public company | Homebuilder | Colorado Springs, Colorado | 200 (416) |
| Toll Brothers AZ Construction Company | Public company | Landowner | Scottsdale, Arizona | 418 parcels, 557 acres |
| Toll Brothers, Inc. ('Toll DC' entities, apartment living) | Public company | Homebuilder | Washington, District of Columbia | 3 apartment lots, $436.1M |
| Toll Brothers, Inc. (NYSE: TOL) | Public company | Homebuilder | United States | 11,292 homes |
| Toll Road Investors Partnership II LP (Dulles Greenway) | Private company | Landowner | Leesburg-Ashburn, Virginia | 4 parcels, 482.6 ac, $267.2M |
| Toll Southeast LP Company, Inc. (Toll Brothers) | Public company | Homebuilder | Greenville, South Carolina | 69 / 7 |
| Tollefson Properties LLC / Tollefson Enterprises LLC | Private company | Commercial landlord | Missoula, Montana | 34 rows; 127.2 acres; $211.6M |
| Tomar Custom Homes Limited | Private company | Homebuilder | Stittsville, Ontario | 44 |
| Toms River Municipal Utilities Authority | Government | Landowner | Toms River, New Jersey | 14 parcels, $12.5M |
| Toms River Regional Schools (board of education) | Government | Building owner | Toms River, New Jersey | — |
| Toms River Regional Schools (board of education) | Government | Landowner | Toms River, New Jersey | 25 school parcels, $275.2M, ~506 computed acres |
| Tonn & Blank Construction LLC | Private company | Homebuilder | Michigan City, Indiana | 11 parcels, $1.67M |
| Toplu Konut İdaresi Başkanlığı (TOKİ, Housing Development Administration) | Government | Landowner | Istanbul, Turkey | 372 projects, 150,503 homes in Istanbul (63,697 completed, 86,806 under construction); 49.37% of Emlak Konut GYO |
| Toronto and Region Conservation Authority | Government | Commercial landlord | North York, Ontario | 3 parcels, 79.1 ha of the North York land inventory |
| Toronto and Region Conservation Authority | Institution | Building owner | Whitchurch-Stouffville, Ontario | — |
| Toronto and Region Conservation Authority | Institution | Commercial landlord | Whitchurch-Stouffville, Ontario | Bruce's Mill Conservation Park |
| Torunlar GYO | REIT | Commercial landlord | Istanbul, Turkey | TRY 170.2 billion total portfolio (30 Jun 2026), including Mall of Istanbul (TRY 46.6 bn), Torun Center offices (45,137 m²; TRY 11.8 bn), Torium mall (TRY 5.7 bn) |
| Torunlar GYO | REIT | Homebuilder | Istanbul, Turkey | 274 homes (45,288 m²) for sale at Torun Center; 165 at 5. Levent stage 2 |
| Torunlar GYO — the lettable offices and commercial space and the unsold homes | REIT | Building owner | Istanbul, Turkey | 45,137.48 m² lettable office and commercial; 45,288.22 m² (274 homes) for sale |
| Torunlar GYO (Torunlar Gayrimenkul Yatırım Ortaklığı A.Ş.) | REIT | Building owner | Istanbul, Turkey | — |
| Touchstone Homes (Laredo Construction Inc.) | Private company | Homebuilder | North York, Ontario | 162 |
| Tower Capital Group LP | Private company | Building owner | Springfield, Illinois | — |
| Tower Capital Group LP | Private company | Commercial landlord | Springfield, Illinois | $7,400,000 (Aug 2019), hotel and garage |
| Tower II Development Co LLC and Ocean Walk condominium entities | Private company | Commercial landlord | Daytona Beach, Florida | 21 units/parcels, $131.0M (roll) |
| Tower Square owners (Mittas Hospitality LLC & DD Development; Springfield Hospitality Holdings LLC) | Private company | Commercial landlord | Springfield, Massachusetts | 3 records, $35.2M; about 625,000 sq ft gross |
| Towers Realty LR, Ltd. | Private company | Building owner | Syracuse, New York | — |
| Towers Realty LR, Ltd. | Private company | Commercial landlord | Syracuse, New York | 1 parcel, $30.0M |
| Towers Retail LLC | Private company | Building owner | Roanoke, Virginia | — |
| Town East Mall PS (mailed c/o Brookfield Property Retail, Chicago) | Private company | Building owner | Mesquite, Texas | 1,264,000 sq ft total GLA, of which 454,000 mall and freestanding and 809,000 tenant-owned anchors (2020 10-K); the mall account's improvements on the roll are 384,456 + 133,007 + 50,000 (Dick's, 2017) sq ft |
| Town of Caledon — all builders | Government | Homebuilder | Bolton, Ontario | 715 in 2024 |
| Town of Cary | Government | Building owner | Cary, North Carolina | 11,213 sq ft of structures; 9.5 acres |
| Town of Cary | Government | Landowner | Cary, North Carolina | 324 parcels (318 Wake, 6 Chatham), about 2,307 acres, $499.7M |
| Town of Cochrane | Government | Building owner | Cochrane, Alberta | — |
| Town of Cochrane | Government | Commercial landlord | Cochrane, Alberta | $31.9 million water treatment expansion; 21.8 ML/d |
| Town of Goderich | Government | Building owner | Goderich, Ontario | runways 5,000 x 100 ft and 3,000 x 50 ft paved, plus 1,870 x 80 ft turf |
| Town of Goderich | Government | Landowner | Goderich, Ontario | more than a quarter of the town's land as parkland; a planned 30-acre municipal industrial park |
| Town of Hanover | Government | Building owner | Hanover, New Hampshire | — |
| Town of Hanover | Government | Landowner | Hanover, New Hampshire | 87 parcels, 2,145.6 acres, $103.8M |
| Town of High River | Government | Landowner | High River, Alberta | Beachwood, Rio Vista and Wallaceville at $1 each, plus school and recreation land |
| Town of Hilton Head Island | Government | Building owner | Hilton Head Island, South Carolina | 27,900 sq ft (roll, commercial area field) |
| Town of Hilton Head Island | Government | Landowner | Hilton Head Island, South Carolina | 301 parcels, 1,514.7 acres, $208.1M appraised |
| Town of Hinton | Government | Landowner | Hinton, Alberta | 385 ha across 246 parcels — 11.6% of the municipality |
| Town of Leesburg | Government | Building owner | Leesburg-Ashburn, Virginia | — |
| Town of Leesburg | Government | Landowner | Leesburg-Ashburn, Virginia | 95 parcels, 824.1 ac, $211.9M |
| Town of Oakville | Government | Landowner | Oakville, Ontario | not established |
| Town of Okotoks | Government | Landowner | Okotoks, Alberta | the Recreation Centre at 99 Okotoks Drive and the roll itself |
| Town of Oyster Bay | Government | Building owner | Town of Oyster Bay, New York | — |
| Town of Oyster Bay | Government | Landowner | Town of Oyster Bay, New York | 543 parcels, $1.80B |
| Town of Oyster Bay Housing Authority | Government | Landowner | Town of Oyster Bay, New York | 14 parcels, $123.9M |
| Town of Princeton | Government | Building owner | Princeton, British Columbia | — |
| Town of Princeton | Government | Landowner | Princeton, British Columbia | 294 ha across 86 parcels — 10.0% of the Town |
| Town of Princeton | Government | Commercial landlord | Princeton, British Columbia | 294 ha across 86 parcels |
| Town of Riverview | Government | Building owner | Riverview, New Brunswick | — |
| Town of Riverview | Government | Landowner | Riverview, New Brunswick | 10 acres plus the recreation site |
| Town of Riverview | Government | Commercial landlord | Riverview, New Brunswick | a 10-acre development site and a $45.6M recreation centre |
| Town of Sidney | Government | Building owner | Sidney, British Columbia | — |
| Town of Sidney | Government | Landowner | Sidney, British Columbia | $121,476,096 of tangible capital assets; $14.7M of reserves |
| Town of Smithers | Government | Building owner | Smithers, British Columbia | — |
| Town of Smithers | Government | Landowner | Smithers, British Columbia | $9,700,700 of land at cost |
| Town of Smithers | Government | Commercial landlord | Smithers, British Columbia | $9,700,700 of land at cost; the airport, a new library building and the civic facilities |
| Town of Tillsonburg | Government | Building owner | Tillsonburg, Ontario | 140-acre master plan |
| Town of Tillsonburg | Government | Landowner | Tillsonburg, Ontario | 140-acre Van Norman Innovation Park, plus Forest Hill Industrial Park, the airport and Annandale NHS |
| Town of Tillsonburg | Government | Commercial landlord | Tillsonburg, Ontario | 140 acres at Van Norman, plus Forest Hill Industrial Park |
| Town of Whitchurch-Stouffville | Government | Building owner | Whitchurch-Stouffville, Ontario | — |
| Town of Whitchurch-Stouffville | Government | Landowner | Whitchurch-Stouffville, Ontario | $54,784,667 land NBV; a 4.39-acre site for sale |
| Town of Whitchurch-Stouffville | Government | Commercial landlord | Whitchurch-Stouffville, Ontario | $54,784,667 of land at net book value |
| Town of Woodstock | Government | Landowner | Woodstock, New Brunswick | the Connell Park arena and recreation grounds |
| TowneBank (unit B); Children's Hospital of The King's Daughters, Inc. (units A and C) | Institution | Building owner | Norfolk, Virginia | 396,823 sq ft across three condominium units (Assessor) |
| Townline | Family / private | Homebuilder | Richmond, British Columbia | no unit count published |
| Townline | Family / private | Homebuilder | Surrey, British Columbia | no unit count published |
| Townline | Family / private | Homebuilder | Victoria, British Columbia | no unit count published |
| Township of Langley | Government | Building owner | Langley, British Columbia | — |
| Township of Langley | Government | Landowner | Langley, British Columbia | 1,802 parcels, 2,798.9 ha — 9.8% of the Township's titled area — and $1,413,563,000 of land and land improvements at cost |
| Township of Langley | Government | Commercial landlord | Langley, British Columbia | 1,802 parcels and $1.41 billion of land at cost |
| Township of Scugog — all builders | Government | Homebuilder | Port Perry, Ontario | not published |
| Township of Toms River | Government | Building owner | Toms River, New Jersey | — |
| Township of Toms River | Government | Landowner | Toms River, New Jersey | 339 parcels, $193.4M, ~2,200 computed acres |
| Township Plaza SPE, LLC | Private company | Commercial landlord | Schaumburg, Illinois | $8,003,744 (150 N Martingale Rd) |
| Toyota Motor Manufacturing Alabama, Inc. | Public company | Commercial landlord | Huntsville, Alabama | about 399 acres, $164.2M |
| Toyota Motor Manufacturing Canada Inc. | Public company | Landowner | Cambridge, Ontario | 400 acres |
| Toyota Motor Manufacturing Canada Inc. | Public company | Commercial landlord | Cambridge, Ontario | 3 million sq ft on 400 acres |
| Toyota Motor Manufacturing Canada Inc. | Public company | Building owner | Woodstock, Ontario | 1.8 million sq ft on 1,000 acres |
| Toyota Motor Manufacturing Canada Inc. | Public company | Landowner | Woodstock, Ontario | 1,000 acres / 1.8 million sq ft |
| Toyota Motor Manufacturing Canada Inc. (Toyota Motor Corporation) | Public company | Building owner | Cambridge, Ontario | 3 million sq ft on 400 acres |
| Toyota Motor Manufacturing Texas | Public company | Landowner | San Antonio, Texas | 3 accounts, 2,005 acres |
| Toyota Motor North America, Inc. | Public company | Building owner | Plano, Texas | 1,622,342 sq ft (CCAD gross building area) |
| Toyota Motor North America, Inc. | Public company | Landowner | Plano, Texas | 2 accounts, about 100 acres |
| TPG Ag EHC III Len Multi State 5 LLC | Private company | Homebuilder | Eugene, Oregon | 28 lots, 3.0 acres |
| Trade Centre Company Limited (TCCL), a Kingdom Holding Company subsidiary | Public company | Building owner | Riyadh, Saudi Arabia | — |
| Traders Square (majority-owned by Shangri-La Asia, per Justice For Myanmar); land leased from the army's Quartermaster General | Public company | Building owner | Yangon, Myanmar | — |
| Trails End Development LLC | Developer | Homebuilder | Paducah, Kentucky | 30 parcels (5.0 acres) |
| TransAlta | Public company | Building owner | Sarnia, Ontario | 268 acres (84 acres available) |
| TransAlta | Public company | Landowner | Sarnia, Ontario | 268 acres |
| TransAlta | Public company | Commercial landlord | Sarnia, Ontario | 268 acres at Bluewater Energy Park |
| Transamerica Life Insurance Co | Public company | Commercial landlord | Cedar Rapids, Iowa | 8 parcels, 238.6 acres, $55.4M |
| Transneft | Government | Building owner | Moscow, Russia | 154,000 m² (complex) |
| Transneft | Government | Commercial landlord | Moscow, Russia | Evolution Tower: 154,000 m² complex, 55 floors (offices bought 2016) |
| Transnet SOC Ltd | Government | Building owner | Johannesburg, South Africa | 75,355 m² floor area (Wikipedia infobox, s27) |
| Transnet SOC Ltd | Government | Landowner | Johannesburg, South Africa | 15 properties identified for disposal (national), including the Carlton Centre |
| Transport Canada | Government | Building owner | Riverview, New Brunswick | — |
| Transport Canada | Government | Building owner | Sarnia, Ontario | 99.6713 ha in Sarnia (plus 22.8612 ha in Point Edward) |
| Transport Canada | Government | Landowner | Sarnia, Ontario | 99.6713 ha of harbour bed in Sarnia |
| Transport Canada | Government | Building owner | Timmins, Ontario | 25.3500 ha |
| Transport Canada | Government | Landowner | Timmins, Ontario | 26.0920 ha across two beacon parcels |
| Transport Canada | Government | Building owner | Welland, Ontario | 833.5390 ha in the City of Welland |
| Transport Canada | Government | Landowner | Welland, Ontario | 833.5390 ha |
| Transport Malta | Government | Landowner | Valletta, Malta | Party, with the Government, to the 13 May 2026 return of Manoel Island and Fort Tigné |
| Travis County | Government | Landowner | Austin, Texas | 591 accounts, 16,276 acres |
| TRC Leesburg Retail Owner LLC (retail units); Mainstay Leesburg LLC (apartments) | Private company | Building owner | Leesburg-Ashburn, Virginia | — |
| TRC Thomaston LLC | Private company | Commercial landlord | Macon, Georgia | 21.8 ac; $45,750,000 paid Oct 2022; $18.1M assessed (FY2024) |
| Trea River Oaks Owner LLC | Private company | Commercial landlord | Santa Clarita, California | $129,857,067 · 7 parcels |
| Treasury Department (กรมธนารักษ์), state land (ที่ราชพัสดุ) | Government | Landowner | Bangkok, Thailand | not stated for Bangkok in any source opened |
| Trendsetter Homes LLC | Private company | Homebuilder | Springfield, Missouri | 146 parcels county-wide (137 vacant); 0 in Springfield |
| Trenesma Limited (Cyprus) | Private company | Building owner | Bratislava, Slovakia | — |
| Trenesma Limited (Cyprus) | Private company | Commercial landlord | Bratislava, Slovakia | Eurovea phase I, EUR 364M (summer 2014) |
| Trevalli Homes Limited | Family / private | Homebuilder | Guelph, Ontario | 208 |
| Tri Pointe Homes | Public company | Homebuilder | Anaheim, California | 12,493 lots owned or controlled (West segment) |
| Tri Pointe Homes | Developer | Homebuilder | Chandler, Arizona | 146 homes |
| Tri Pointe Homes | Public company | Homebuilder | Long Beach, California | 2,506 (West segment) |
| Tri Pointe Homes | Public company | Homebuilder | Los Angeles, California | 4,947 |
| Tri Pointe Homes | Public company | Homebuilder | Ontario, California | 2 neighbourhoods |
| Tri Pointe Homes (Tri Pointe Homes Holdings, Inc.) | Public company | Homebuilder | Cary, North Carolina | 30 parcels, all lots ($3.5M) |
| Tri Pointe Homes (Tri Pointe Homes Holdings, Inc.) | Public company | Homebuilder | Charlotte, North Carolina | 499 parcels (391 in Charlotte) |
| Tri Pointe Homes (Tri Pointe Homes Nevada, Inc.) | Public company | Homebuilder | Las Vegas, Nevada | 583 |
| Tri Pointe Homes DC Metro Inc | Public company | Homebuilder | Leesburg-Ashburn, Virginia | 27 parcels |
| Tri Pointe Homes Holdings, Inc. | Developer | Homebuilder | Pleasanton, California | 97 condominiums (2 sites, under construction) |
| Tri-City Healthcare District | Government | Building owner | Carlsbad-Oceanside, California | 368 licensed beds (CDPH) |
| Tricar Group | Family / private | Homebuilder | London, Ontario | 3,064 |
| Tricar Group (Tricar Developments Inc. and Tricar Properties Limited) | Family / private | Landowner | London, Ontario | 3,064 possessions across two licensed entities (1,695 + 1,367 condominium units) |
| Tricon SFR entities | Private company | Commercial landlord | Arlington, Texas | 266 houses, $58.7M |
| Tridel | Family / private | Homebuilder | Markham, Ontario | 12,101 (province-wide) |
| Tridel | Family / private | Homebuilder | Mississauga, Ontario | 12,101 |
| Tridel | Private company | Homebuilder | Toronto, Ontario | 12,101 |
| Tridel Group of Companies | Family / private | Homebuilder | Canada | 90,000+ homes built (cumulative) |
| Trident Medical Center LLC | Private company | Building owner | North Charleston, South Carolina | — |
| Trigon Pacific Terminals Ltd. | Private equity | Commercial landlord | Prince Rupert, British Columbia | 18 million tonnes of annual shipping capacity |
| Trillium (Sidney) Holdings Ltd. | Private company | Homebuilder | Sidney, British Columbia | $120,682 municipal / $224,965 total tax |
| Trillium Homes LLC | Private company | Homebuilder | Madison, Wisconsin | 50 residential parcels ($4.5M) |
| TriMet (Tri-County Metropolitan Transportation District) | Government | Landowner | Portland, Oregon | 112 lots, 109 acres |
| Trinitas Regional Medical Center group (Elizabeth General Medical Center; Trinitas Healthcare Corporation) | Institution | Landowner | Elizabeth, New Jersey | 29 parcels, $89.0M |
| Trinity College Dublin | Institution | Landowner | Dublin (Dublin City Council area), Ireland | 47-acre city-centre campus |
| Trinity Health | Institution | Building owner | Minot, North Dakota | Hospital about 600,000 sq ft; six-storey MOB attached |
| Trinity Health | Institution | Landowner | Minot, North Dakota | 40 parcels / 119 acres |
| Triple Five (MOAC Mall Holdings LLC and affiliates) | Private company | Commercial landlord | Bloomington, Minnesota | 17 parcels, $1.071B, 130 acres |
| Triple Five entities (MOAC Mall Holdings LLC, MOAC Land Holdings LLC, North Pad Development LLC, South Pad Hotel LLC) | Private company | Landowner | Bloomington, Minnesota | 17 parcels, $1.071B, about 130 acres |
| TRT Development Co - CCS | Private company | Building owner | Corpus Christi, Texas | — |
| TRT Development Co (Omni) | Private company | Commercial landlord | Corpus Christi, Texas | 39 accounts, $40.4M |
| Tru-Built Construction Inc. | Private company | Homebuilder | Woodstock, Ontario | 55 |
| Truckee Meadows Water Authority | Government | Landowner | Reno-Sparks, Nevada | 137 parcels, about 365 acres, $244.0M taxable |
| TRUcustom Homes Inc. | Private company | Homebuilder | Waterdown, Ontario | 14 |
| True Homes LLC | Private company | Homebuilder | Winston-Salem, North Carolina | 99 parcels, 97 without a building |
| Truist Bank | Public company | Building owner | Charlotte, North Carolina | — |
| Truman Homes | Private company | Homebuilder | Calgary, Alberta | 4,480 units / 562 permits |
| Trumark Homes | Private company | Homebuilder | Livermore, California | 435 homes on 28.9 acres (Arroyo Crossings, four neighbourhoods) |
| Trumark Homes | Private company | Homebuilder | Pleasanton, California | 27 single-family homes (approved) |
| Trumark Homes (formerly reached at Wathen Castanos's wchomes.com) | Private company | Homebuilder | Fresno, California | 2 Fresno neighbourhoods selling (Oct 2026) |
| Trust Homes (Trust Homes United LLC and Trust Homes South Coast LLC) | Private company | Homebuilder | Chattanooga, Tennessee | 81 parcels |
| Trustees of Boston College | Institution | Landowner | Boston, Massachusetts | 218 parcels, $0.88B |
| Trustees of Boston University | Institution | Landowner | Boston, Massachusetts | 343 parcels, $3.96B |
| Trustees of Columbia University | Institution | Homebuilder | New York City, New York | 4,790 units |
| Trustees of Dartmouth College | Institution | Building owner | Hanover, New Hampshire | — |
| Trustees of Dartmouth College | Institution | Landowner | Hanover, New Hampshire | 269-acre main campus; largest 2025 taxpayer ($8,285,147) |
| Trustees of Dartmouth College | Institution | Homebuilder | Hanover, New Hampshire | 80 units approved (25 W Wheelock); 21-unit Sugarwood Circle |
| Trustees of Dartmouth College (Real Estate Office) | Institution | Commercial landlord | Hanover, New Hampshire | $8,285,147; ~350,000 sq ft commercial space managed |
| Trustees of Ivy Tech Community College of Indiana | Government | Landowner | Michigan City, Indiana | 13 parcels |
| Trustees of the California State University | Government | Building owner | San Bernardino, California | 441 acres |
| Trustees of the California State University (CSUSB) | Government | Landowner | San Bernardino, California | 441 acres |
| Trustees of the California State University (San José State) | Government | Landowner | San Jose, California | 152.9 acres; 5.59M sq ft |
| Trustees of the California State University (State of California) | Government | Building owner | San Jose, California | 150.3 acres; 5,478,285 sq ft of structures |
| Trustmark National Bank | Public company | Building owner | Jackson, Mississippi | 17,875 sq ft base area (roll); 0.44 acres |
| Tryon CaboSparkles LLC | Private equity | Building owner | Charlotte, North Carolina | — |
| Tryon Farm Institute Inc and Shaggy Dog Development LLC (Tryon Farm) | Institution | Landowner | Michigan City, Indiana | 21 parcels, 123.9 acres (Institute); 11 parcels, 28.8 acres (Shaggy Dog) |
| TS Development | Private company | Commercial landlord | Almaty, Kazakhstan | 480,000 m2 of commercial and residential property built in Kazakhstan since 2002; more than USD 640 million invested |
| Tsawak-Qin Forestry Inc. | Institution | Landowner | Port Alberni, British Columbia | 137,618 ha of Crown tenure; 8,677 ha of licensee-owned land in the box |
| TSL Developments Ltd. | Private company | Homebuilder | Nelson, British Columbia | Licence 42934, in good standing |
| TSMC Arizona Corporation | Public company | Landowner | Phoenix, Arizona | 3 parcels, 1,078 acres, $1.94B |
| TSYS | Public company | Commercial landlord | Columbus, Georgia | $72,617,851 |
| TTC Pension Plan | Pension fund | Commercial landlord | Lloydminster, Alberta / Saskatchewan | former owner of Lloyd Mall |
| Tucson 5151 Investments LLC and co-owners | Private company | Building owner | Tucson, Arizona | — |
| Tucson Airport Authority | Institution | Landowner | Tucson, Arizona | 60 parcels, 2,782 acres |
| Tucson Electric Power / UniSource Energy | Public company | Landowner | Tucson, Arizona | 83 parcels, 777 acres |
| Tucson Unified School District | Government | Landowner | Tucson, Arizona | 237 parcels, 1,090 acres |
| Tulsa County | Government | Landowner | Tulsa, Oklahoma | 242 accounts, about 870 acres, $328.2M market value |
| Tulsa Public Schools (Independent School District No. 1) | Government | Landowner | Tulsa, Oklahoma | 89 accounts, about 790 acres, $434.9M market value |
| Tulsa Stadium Trust | Government | Building owner | Tulsa, Oklahoma | 73,878 sq ft, 7,833 seats (county roll) |
| Tulsa's Gathering Place LLC | Private company | Building owner | Tulsa, Oklahoma | 33.23 acres on the main account; about 46 acres across the five accounts the roll labels 'Gathering Place' |
| Turkey Point Properties LLC | Private company | Commercial landlord | Bridgeport, Connecticut | 81 parcels, $24.3M appraised |
| Turkish State Railways (TCDD, Türkiye Cumhuriyeti Devlet Demiryolları) | Government | Building owner | Istanbul, Turkey | — |
| Turkish State Railways (TCDD) | Government | Landowner | Istanbul, Turkey | Haydarpaşa station and its District 1 headquarters |
| Türkiye Varlık Fonu (Türkiye Wealth Fund, TVF) | Sovereign fund | Landowner | Istanbul, Turkey | 465,000 m² of the Istanbul Financial Center (taken over Sept 2019, TRY 1.67 billion); 46 properties nationwide |
| Türkiye Varlık Fonu (Türkiye Wealth Fund) | Sovereign fund | Commercial landlord | Istanbul, Turkey | 465,000 m² of the Istanbul Financial Center |
| Türkiye Wealth Fund (Türkiye Varlık Fonu, TVF) — for the 465,000 m² it took over; managed by TVF İFM Gayrimenkul İnşaat ve Yönetim A.Ş. | Sovereign fund | Building owner | Istanbul, Turkey | about 1.3 million m² usable space; TWF took over 465,000 m² |
| Turning Points Collaborative Society (named project, ownership not established) | Institution | Homebuilder | Summerland, British Columbia | 1 affordable housing project under construction in 2025 |
| Turnstar Holdings Limited (via Mlimani Holdings Limited) | Public company | Commercial landlord | Dar es Salaam, Tanzania | Mlimani City: fair value BWP 1,034.6M (31 Jan 2022); 29,500 m² mall + 15,000 m² offices + 5,000 m² conference centre |
| Tuscan Village Townhomes (four numbered entities) | Private company | Homebuilder | Destin, Florida | 42 townhomes, $13.3M |
| TW Laredo I-V and TW Laredo Unitec LLCs | Private company | Commercial landlord | Laredo, Texas | 1,353,221 sq ft |
| TWC-Chandler LLC (Freehold Chandler Holdings LP — Macerich 50.1%) | REIT | Building owner | Chandler, Arizona | 1,412,000 sq ft total, 693,000 sq ft mall and freestanding stores (Macerich 10-K); 724,135 sq ft of components on the main parcel (Commercial Master) |
| Twilight Homes of New Mexico LLC | Private company | Homebuilder | Albuquerque, New Mexico | 27 accounts |
| Twin Cities Habitat for Humanity Inc | Institution | Homebuilder | Bloomington, Minnesota | 2 new/vacant residential lots |
| Twin Ridge Developments Ltd. | Private company | Homebuilder | Grand Forks, British Columbia | Licence 40659, in good standing |
| Twin Rivers Paper Company | Private equity | Building owner | Edmundston, New Brunswick | — |
| Twin Rivers Paper Company | Private equity | Landowner | Edmundston, New Brunswick | $25,162,400 assessed on the mill parcel; 27 parcels moved as one in April 2010 |
| Twin Rivers Paper Company | Private equity | Commercial landlord | Edmundston, New Brunswick | $25,162,400 assessed (27 Rue Rice), levy $1,202,494.74 |
| TWJ 1101 LLC | Private company | Building owner | Miami, Florida | 2,559,318 sq ft gross |
| Two Gateway Center Property Owner LLC | Private company | Building owner | Newark, New Jersey | — |
| Two Rivers Gallery (Prince George Regional Art Gallery Association) | Institution | Building owner | Prince George, British Columbia | — |
| Two Trees Management Co. (Domino) | Family / private | Homebuilder | Brooklyn, New York | 462 units on 3 lots (346 Kent Avenue, 2022), plus the 400,101 sq ft Domino Refinery |
| TX Parkside Apartments LLC | Private company | Commercial landlord | Garland, Texas | 2 accounts, 594 apartments, $104.0M |
| Tyler Broadway/Centennial LP | Private company | Building owner | Tyler, Texas | — |
| Tyler Broadway/Centennial LP | Private company | Commercial landlord | Tyler, Texas | $88.4M (No. 7) |
| Tyler Independent School District | Government | Landowner | Tyler, Texas | Not established (roll unreachable) |
| Tyler Mall Limited Partnership (Brookfield Properties Retail / Illinois TRS) | REIT | Commercial landlord | Riverside, California | 1,188,083 sq ft mall; $300M appraisal (2023) |
| Tyler Mall Limited Partnership (Brookfield Properties Retail Holding LLC and the Teachers' Retirement System of the State of Illinois) | REIT | Building owner | Riverside, California | 1,188,083 sq ft mall; 565,913 sq ft is loan collateral |
| Tyre plant, 2600 boulevard Monseigneur-Langlois (owner not established) | Private company | Landowner | Salaberry-de-Valleyfield, Quebec | 61.78 ha, $26,568,900 assessed |
| Tyson Fresh Meats, Inc. (Tyson Foods) | Public company | Building owner | Amarillo, Texas | — |
| Tzadik Sioux Falls entities (Tzadik Sioux Falls Portfolio I, Tzadik Taylor's Place LLC and others) | Private company | Commercial landlord | Sioux Falls, South Dakota | 75 parcels, 108 acres, $2.12M tax |
| U S Government | Government | Building owner | Boulder, Colorado | 268.7 + 277.3 acres (Table Mesa); 205.3 acres (325 Broadway) |
| U S Government (federal laboratories, post offices) | Government | Landowner | Boulder, Colorado | 7 accounts, about 800 acres, $222M |
| U.S. Army Corps of Engineers (CRREL) | Government | Landowner | Hanover, New Hampshire | Laboratory campus at 72 Lyme Rd (acreage not read) |
| U.S. Army Corps of Engineers (United States) | Government | Building owner | Hanover, New Hampshire | — |
| U.S. Bank National Association | Institution | Commercial landlord | Gainesville, Florida | 4 parcels, $54.8M, 808,768 sq ft |
| U.S. Bank National Association | Public company | Building owner | Milwaukee, Wisconsin | 1,330,373 sq ft building area (2026 roll) |
| U.S. Bank National Association | Public company | Commercial landlord | Milwaukee, Wisconsin | $219.7M across the downtown tower, 622 N Cass St and two E Clybourn St parking parcels (2026 roll) |
| U.S. Bank National Association (lender, following foreclosure) | Institution | Building owner | Gainesville, Florida | 790,684 sq ft building area on the main parcel, 57.1 acres (roll); 906,104 sq ft (Wikipedia) |
| U.S. Bureau of Reclamation | Government | Landowner | Phoenix, Arizona | 125 parcels, 1,411 acres in Phoenix |
| U.S. Bureau of Reclamation | Government | Landowner | Scottsdale, Arizona | 103 parcels, 1,178 acres, $1.02B |
| U.S. General Services Administration (United States) | Government | Building owner | Santa Ana, California | 515,065 rentable sq ft (GSA IOLP) |
| U.S. Oil & Refining Co. | Private company | Landowner | Tacoma, Washington | 8 parcels, 139 acres, $294.5M |
| U.S. Oil Co Inc / US Venture Inc | Private company | Commercial landlord | Green Bay, Wisconsin | 9 parcels, $37.4M |
| UAB E.L.L. Nekilnojamas Turtas (Group E.L.L. Real Estate) | Private company | Building owner | Vilnius, Lithuania | 65,000 m² |
| UDR (UDR Legacy Village LLC) | REIT | Commercial landlord | Plano, Texas | 9 accounts, 1,039 units, $175.0M |
| UDR, Inc. | REIT | Commercial landlord | Denver, Colorado | 2 communities, 510 homes (Denver market) |
| UDR, Inc. | REIT | Commercial landlord | Huntington Beach, California | 2 communities, $523.4M gross carrying amount |
| UDR, Inc. | REIT | Homebuilder | Huntington Beach, California | The Residences at Pacific City, built 2018 ($363.8M gross) |
| UDR, Inc. | REIT | Homebuilder | Oakland, California | 173 units |
| UDR, Inc. | REIT | Commercial landlord | Salinas, California | 7 communities, 1,567 homes ('Monterey Peninsula, CA' market) |
| UDR, Inc. | REIT | Commercial landlord | St. Petersburg, Florida | 12 communities, 4,207 homes (Tampa market) |
| UDR, Inc. (rental housing owner) | REIT | Homebuilder | Salinas, California | 7 communities, 1,567 homes in its Monterey Peninsula market |
| UHS Corona Inc (Universal Health Services) | Public company | Landowner | Corona, California | $107.1M taxable value, rank 10 (FY2025) |
| UMass Memorial hospital and realty corporations | Institution | Landowner | Worcester, Massachusetts | 24 records, $183.6M |
| Under Armour, Inc. | Public company | Commercial landlord | Baltimore, Maryland | 12 parcels, $251.0M |
| Under Armour, Inc. (UA Port Covington Holdings, LLC) | Public company | Building owner | Baltimore, Maryland | — |
| Unibail-Rodamco-Westfield | REIT | Commercial landlord | London, United Kingdom | Westfield London 2.6m sq ft (joint with Commerz Real) + Westfield Stratford City |
| Unibail-Rodamco-Westfield | REIT | Building owner | Los Angeles, California | 1,278,741 sq ft main area across three county parcels |
| Unibail-Rodamco-Westfield | REIT | Building owner | Paris, France | — |
| Unibail-Rodamco-Westfield | REIT | Commercial landlord | Paris, France | 2 assets inside Paris (78 group-wide) |
| Unibail-Rodamco-Westfield | REIT | Building owner | Stockholm, Sweden | — |
| Unibail-Rodamco-Westfield and Commerz Real (joint owners) | REIT | Building owner | London, United Kingdom | 2.6 million sq ft (URW) |
| Unibail-Rodamco-Westfield SE | REIT | Commercial landlord | Warsaw, Poland | 5 Warsaw centres: Westfield Arkadia, Westfield Mokotów, Złote Tarasy, CH Ursynów, Wileńska (c. 281,000 m² owning-company GLA) |
| Unibail-Rodamco-Westfield SE (sole limited partner of the owning partnership) | REIT | Building owner | Warsaw, Poland | 66,500 m² GLA, 1,132 parking spaces (URW) |
| Uniboard Canada inc. | Private company | Building owner | Val-d'Or, Quebec | — |
| Unico Properties | Private company | Building owner | Tacoma, Washington | 303,673 sq ft |
| Unico Properties | Private company | Commercial landlord | Tacoma, Washington | 303,673 sq ft (1201 Pacific) |
| Unico Properties (Unico Investment Group) | Private company | Commercial landlord | Spokane, Washington | 560,000 sq ft office in Spokane (2019) |
| Unidentified owner, 1103A-T 18 Street SE | Private company | Commercial landlord | High River, Alberta | $6,990,400 on 3.2 acres |
| Unidentified owner, 1400 and 1401 10 Street SE | Private company | Commercial landlord | High River, Alberta | $28.7 million across 54 acres |
| Uniform March Road Ltd. | Private company | Homebuilder | Kanata, Ontario | 87 |
| Uniform Urban Developments | Private company | Homebuilder | Ottawa, Ontario | 980 |
| Union County College | Government | Landowner | Elizabeth, New Jersey | 4 parcels, $112.9M |
| Union Electric Company (Ameren Missouri) | Public company | Landowner | St. Louis, Missouri | 146 parcels, about 175 acres, $99.3M |
| Union Pacific | Public company | Landowner | Little Rock, Arkansas | 37 parcels, about 122 acres |
| Union Pacific (Chicago & North Western names) | Public company | Landowner | Minneapolis, Minnesota | 22 parcels, 62.5 acres |
| Union Pacific (incl. Chicago Northwestern names) | Public company | Landowner | St. Paul, Minnesota | 42 parcels, $10.1M, about 70 acres |
| Union Pacific (Union Pacific System) | Public company | Landowner | Abilene, Texas | 32 accounts, about 86 acres |
| Union Pacific and railroad operating property | Public company | Landowner | El Paso, Texas | small on the roll |
| Union Pacific Railroad | Public company | Landowner | Houston, Texas | 544 accounts, 2,137 acres |
| Union Pacific Railroad | Public company | Landowner | Salt Lake City, Utah | 41 parcels, about 308 acres, $200.8M |
| Union Pacific Railroad | Public company | Landowner | Springfield, Illinois | 25 parcels county-wide, 10 Springfield-addressed |
| Union Pacific Railroad | Public company | Landowner | Tempe, Arizona | 43 parcels, about 166 acres, $56.4M |
| Union Pacific Railroad | Public company | Landowner | Tucson, Arizona | 68 parcels, 634 acres |
| Union Pacific Railroad (and Southern Pacific) | Public company | Landowner | Chandler, Arizona | 22 parcels, 78 acres, $40M |
| Union Pacific Railroad (and Southern Pacific) | Public company | Landowner | Mesa, Arizona | 40 parcels, 143 acres, $56.6M |
| Union Pacific Railroad (including Missouri Pacific RR Co) | Public company | Landowner | Mesquite, Texas | 19 accounts, $45.5M; about 39 acres plus a 19.78-mile corridor |
| Union Pacific Railroad / Missouri Pacific Railroad | Public company | Landowner | Brownsville, Texas | 17 accounts, about 60 acres |
| Union Pacific Railroad and BNSF Railway | Public company | Landowner | Denver, Colorado | 366 parcels, about 730 acres, $945.6M |
| Union Pacific Railroad and Kansas City Southern Railway | Public company | Landowner | Garland, Texas | 4 accounts, $10.5M; 12.75 miles (UP) and 12.6 miles (KCS) of corridor |
| Union Pacific Railroad Co | Public company | Landowner | Arlington, Texas | 29 accounts, about 218 acres |
| Union Pacific Railroad Co | Public company | Landowner | Eugene, Oregon | 26 lots, 47.6 acres |
| Union Pacific Railroad Co; BNSF Railway Co | Public company | Landowner | Lafayette, Louisiana | 28 parcels, 187.3 acres (Union Pacific); 7 parcels, 100.4 acres (BNSF) |
| Union Pacific Railroad Co; BNSF Railway Company | Public company | Landowner | Bryan-College Station, Texas | 10 and 3 accounts; 70 and 36.5 acres |
| Union Pacific Railroad Company | Public company | Landowner | Grand Junction, Colorado | 11 parcels, 200.1 acres |
| Union Pacific Railroad Company | Public company | Landowner | Las Vegas, Nevada | 13 parcels, about 22 acres |
| Union Pacific Railroad Company | Public company | Building owner | Omaha, Nebraska | 1.2M sq ft (10-K); 1,168,090 sq ft on the roll |
| Union Pacific Railroad Company | Public company | Landowner | Omaha, Nebraska | 343 parcels, about 635 keyed acres |
| Union Pacific Railroad Company | Public company | Landowner | Reno-Sparks, Nevada | 55 parcels, about 189 acres |
| Union Pacific Railroad Company | Public company | Landowner | Shreveport, Louisiana | 34 parcels, about 244 acres |
| Union Pacific Railroad Company (incl. 'Union Pacific System', Missouri Pacific Railroad Co) | Public company | Landowner | Laredo, Texas | 63 accounts, about 129 acres |
| Union Pacific, Kansas City Southern and BNSF railways | Public company | Landowner | Lake Charles, Louisiana | 88 parcels, 56 acres |
| Union Pacific, Norfolk Southern, BNSF and Iowa Interstate railroads | Public company | Landowner | Des Moines, Iowa | 296 parcels, about 357 keyed acres |
| Union Square Limited Liability Company | Private company | Building owner | Seattle, Washington | 1,607,844 sq ft gross (Assessor) |
| Union Station Assistance Corp | Institution | Building owner | Kansas City, Missouri | 335,288 sq ft station lot (roll) |
| United Airports of Georgia LLC (100% State, Ministry of Economy and Sustainable Development) | Government | Building owner | Tbilisi, Georgia | 25,000 m² terminal usable area (2007) plus a 12,000 m² arrivals terminal (2017) |
| United Airports of Georgia LLC (100% State, Ministry of Economy and Sustainable Development) | Government | Landowner | Tbilisi, Georgia | Owns all 3 international and 3 domestic airports of Georgia, including Tbilisi International |
| United Development Company Q.P.S.C. | Public company | Building owner | Doha, Qatar | 54,470 sqm gross leasable area |
| United Development Company Q.P.S.C. | Public company | Commercial landlord | Doha, Qatar | 200,268 sqm Pearl retail + 54,470 sqm UDC Tower + 9,871 sqm showrooms |
| United Development Company Q.P.S.C. | Public company | Homebuilder | Doha, Qatar | 100+ units sold in 2025; 657 units delivered on Gewan Island |
| United Gulf Developments | Private company | Homebuilder | Halifax, Nova Scotia | no unit count published |
| United Homes Group, Inc. | Public company | Homebuilder | Augusta, Georgia | Augusta, Georgia one of five market regions (2025) |
| United Independent School District | Government | Landowner | Laredo, Texas | 71 accounts, about 1,079 acres |
| United Natural Foods / Wabash / Deckers (occupiers) | Public company | Commercial landlord | Moreno Valley, California | UNFI DC 434,000 sq ft leased; Wabash truck-body plant owned/leased; Deckers DC |
| United North School Homes LLC and United North School Homes II LLC | Private company | Homebuilder | Toledo, Ohio | 74 parcels, all in Toledo |
| United Parcel Service | Public company | Commercial landlord | Ontario, California | $802.1M taxable value (rank 2) |
| United Parks & Resorts | Public company | Building owner | Chula Vista, California | 66 acres owned; 17-acre theme park |
| United Parks & Resorts | Public company | Commercial landlord | Chula Vista, California | 66 acres owned |
| United Republic of Tanzania — the President as trustee of all land | Government | Landowner | Dar es Salaam, Tanzania | All land (rights of occupancy are granted out of it) |
| United States | Government | Landowner | Amarillo, Texas | 12 accounts inside the city, about 123 acres |
| United States | Government | Landowner | Arlington, Texas | 13 accounts, about 93 acres |
| United States | Government | Landowner | Fayetteville, North Carolina | 11 parcels, about 76 acres in the city; $42.7M land and buildings |
| United States | Government | Landowner | Mesa, Arizona | 112 parcels, about 650 acres, about $230M |
| United States | Government | Landowner | Minneapolis, Minnesota | 21 parcels, $224.8M |
| United States | Government | Landowner | Tempe, Arizona | 18 parcels, 21 acres, $29.3M |
| United States | Government | Landowner | Town of Oyster Bay, New York | 23 parcels, $32.8M |
| United States - U.S. Army Corps of Engineers (Prado Basin) | Government | Landowner | Corona, California | about 100 acres under the airport, leased to the City |
| United States — naval installations | Government | Landowner | Jacksonville, Florida | 4,820 acres in two parcels |
| United States (Air Force) | Government | Landowner | Palmdale, California | 26 parcels, about 5,480 acres |
| United States (Air Force) - outside Lancaster | Government | Landowner | Lancaster, California | 5,800+ acres (Plant 42); Edwards AFB in Kern County |
| United States (Army National Guard Reserve Center, Postal Service, federal building) | Government | Landowner | Minot, North Dakota | 4 parcels / 44 acres |
| United States (Bonneville Power Administration; National Park Service; Veterans Affairs) | Government | Landowner | Vancouver, Washington | BPA 322 acres; NPS 194; VA 53 |
| United States (Coast Guard and others) | Government | Landowner | St. Petersburg, Florida | USCG 2 parcels, 541 acres, $47.8M |
| United States (Department of Defense) | Government | Building owner | Abilene, Texas | — |
| United States (Department of Energy / NNSA) | Government | Building owner | Amarillo, Texas | — |
| United States (Department of the Air Force) | Government | Building owner | Palmdale, California | 5,832 acres; 3.2M sq ft industrial space |
| United States (Department of the Air Force); surplus land to the March Joint Powers Authority and others | Government | Building owner | Moreno Valley, California | about 6,500 acres before 1996; about 4,400 acres declared surplus |
| United States (Department of the Army) | Government | Building owner | Augusta, Georgia | — |
| United States (Department of the Army) | Government | Landowner | Augusta, Georgia | Fort Eisenhower; 29,252 workforce (2024) |
| United States (Department of the Army) | Government | Building owner | Columbus, Georgia | more than 182,000 acres |
| United States (Department of the Army), Fort Benning | Government | Landowner | Columbus, Georgia | more than 182,000 acres (whole post) |
| United States (Department of the Navy) | Government | Building owner | Oxnard, California | — |
| United States (Dyess Air Force Base) | Government | Landowner | Abilene, Texas | 7 accounts, about 2,293 acres, $1.82B |
| United States (FAA, National Park Service cemetery, USPS) | Government | Landowner | Leesburg-Ashburn, Virginia | 11 parcels, 24.3 ac, $12.7M (all in the town) |
| United States (federal agencies) | Government | Landowner | Seattle, Washington | about 227 acres |
| United States (federal) | Government | Landowner | Pensacola, Florida | 4 parcels, 11.3 acres, $23.8M |
| United States (General Services Administration) | Government | Building owner | Fresno, California | 2.99 acres (parcel) |
| United States (General Services Administration) | Government | Landowner | Santa Ana, California | 2 owned buildings, 720,409 rentable sq ft; 8 leased locations |
| United States (General Services Administration) | Government | Building owner | Tacoma, Washington | — |
| United States (Justice, USPS, USDA, Army Corps) | Government | Landowner | Bryan-College Station, Texas | 13 accounts, 173 acres |
| United States (NASA) | Government | Landowner | Sunnyvale, California | Moffett Federal Airfield, about 1,000 acres |
| United States (National Aeronautics and Space Administration) | Government | Building owner | Sunnyvale, California | about 1,000 acres (airfield lease area) |
| United States (National Park Service and others) | Government | Landowner | Hagerstown, Maryland | 376 accounts, 6,781 acres county-wide; 2 in the city |
| United States (National Park Service, Veterans Affairs, Postal Service) | Government | Landowner | Murfreesboro, Tennessee | 9 parcels, 184.3 acres in the city; 23 parcels, 1,548.5 acres county-wide |
| United States (Postal Service and federal agencies) | Government | Landowner | Greenville, South Carolina | 11 parcels, 31 acres, $18.5M |
| United States (Tennessee Valley Authority; US Postal Service; HUD) | Government | Landowner | Southaven, Mississippi | 5 parcels, 63.3 acres |
| United States (U.S. Army Corps of Engineers); leased to the City of Corona | Government | Building owner | Corona, California | approx. 100 acres |
| United States (U.S. Army) | Government | Building owner | Fayetteville, North Carolina | — |
| United States (US Marine Corps, Camp Pendleton) | Government | Landowner | Carlsbad-Oceanside, California | >125,000 acres, adjacent |
| United States (US Marine Corps) | Government | Building owner | Carlsbad-Oceanside, California | >125,000 acres |
| United States (USPS and federal) | Government | Landowner | Auburn, New York | 2 parcels, ~2 acres, $2.0M |
| United States (USPS and other federal) | Government | Landowner | Lansing & East Lansing, Michigan | 3 parcels, 29 acres |
| United States (USPS, Forest Service, other federal) | Government | Landowner | Ocala, Florida | 6 parcels, 20 acres, $17.0M |
| United States (VA, USPS, GSA) | Government | Landowner | Little Rock, Arkansas | 21 parcels; $409.4M |
| United States and Tennessee Valley Authority | Government | Landowner | Memphis, Tennessee | US 57 parcels, about 614 acres; TVA 3, about 100 |
| United States Department of Energy (federal government) | Government | Building owner | Livermore, California | 1 square mile; 1,057 acres in 15 parcels annexed by the City |
| United States Department of Energy (federal government) | Government | Landowner | Livermore, California | LLNL main site: 1 square mile, 1,057 acres in 15 parcels; Site 300 test site of 7,000 acres operated by LLNL |
| United States Department of the Army (Fort Hamilton) | Government | Landowner | Brooklyn, New York | 1 lot, 171.0 acres, 1,545,708 sq ft, $132.0M assessed |
| United States Government | Government | Building owner | Clarksburg, West Virginia | — |
| United States Government | Government | Landowner | Los Angeles, California | 156 parcels, about 6,980 acres |
| United States Government | Government | Landowner | San Antonio, Texas | 184 accounts, 6,101 acres |
| United States Government | Government | Landowner | Santa Clarita, California | 5 parcels |
| United States Government (Eglin AFB real-estate mailing) | Government | Landowner | Destin, Florida | 2 parcels, 13.5 acres, $8.3M |
| United States of America | Government | Landowner | Albuquerque, New Mexico | 205 accounts, about 1,714 acres |
| United States of America | Government | Landowner | Alexandria, Virginia | 3 parcels, $815.1M, 19.1 acres (plus 3 USPS parcels, $19.3M) |
| United States of America | Government | Building owner | Arlington, Virginia | 6,500,000 sq ft gross floor area (County roll) |
| United States of America | Government | Landowner | Arlington, Virginia | 33 parcels, $3.78B (3.6% of the roll) |
| United States of America | Government | Landowner | Austin, Texas | 41 accounts, 15,156 acres |
| United States of America | Government | Landowner | Baltimore, Maryland | 18 parcels, $528.8M |
| United States of America | Government | Landowner | Beaumont, Texas | 48 accounts, 1,308.5 acres, $10.7M |
| United States of America | Government | Landowner | Burlington, Vermont | 2 records, 2.9 acres, $27.6M listed |
| United States of America | Government | Landowner | Carlsbad, New Mexico | 49 accounts; 13,087 ac outside city; 3 in city ($1.56M post office) |
| United States of America | Government | Landowner | Clinton, Mississippi | 7 parcels, about 15 acres |
| United States of America | Government | Landowner | Duluth, Minnesota | 55 parcels, 113.9 acres, $51.7M estimated (incl. US Postal Service) |
| United States of America | Government | Landowner | Durham, North Carolina | 106 parcels, about 1,573 acres, $62.7M |
| United States of America | Government | Landowner | El Paso, Texas | 130 accounts, about 4,734 acres |
| United States of America | Government | Landowner | Fargo, North Dakota (Fargo-Moorhead) | 10 parcels, ~59 acres, $70.0M |
| United States of America | Government | Landowner | Fort Worth, Texas | 86 accounts, about 2,140 acres |
| United States of America | Government | Building owner | Garland, Texas | 167,236 sq ft across four improvements, the largest 'BAYLOR HOSPITAL GARLAND MAIN AREA & EAST WING' (97,418 sq ft, 2003) |
| United States of America | Government | Landowner | Garland, Texas | 5 accounts, $31.1M; about 35 acres |
| United States of America | Government | Building owner | Glendale, Arizona | 70 parcels, 2,480 acres inside the City's tax area (roll land-area field) |
| United States of America | Government | Landowner | Glendale, Arizona | 84 parcels, 2,498 acres, $777.3M |
| United States of America | Government | Landowner | Kansas City, Missouri | 55 parcels, about 2,688 acres, $253.5M |
| United States of America | Government | Landowner | Killeen, Texas | 34 'U S Government' accounts, 2,127 acres, $45.4M |
| United States of America | Government | Landowner | Midland, Texas | 14 accounts, 33 acres, $6.3M |
| United States of America | Government | Landowner | Mobile, Alabama | 51 parcels, about 5,291 acres |
| United States of America | Government | Building owner | Montgomery, Alabama | — |
| United States of America | Government | Landowner | North Bend-Coos Bay, Oregon | 6 accounts, 31.1 acres, $23.5M |
| United States of America | Government | Landowner | Orlando, Florida | 12 parcels plus 5 Postal Service |
| United States of America | Government | Landowner | Providence, Rhode Island | 6 parcels, $230.0M |
| United States of America | Government | Landowner | Salt Lake City, Utah | 30 parcels, about 1,485 acres, $962.7M |
| United States of America | Government | Landowner | Shreveport, Louisiana | 60 parcels, about 5,460 acres, $3.0M assessed |
| United States of America | Government | Building owner | St. Louis, Missouri | 152.065 acres (roll) |
| United States of America | Government | Landowner | St. Louis, Missouri | 48 parcels, about 346 acres, $65.2M |
| United States of America | Government | Landowner | Tallahassee, Florida | 98 parcels, 105,245 acres, $290.7M |
| United States of America | Government | Landowner | Waco, Texas | Lake Waco (8,190 surface acres); VA hospital 130.84 acres |
| United States of America | Government | Landowner | White Plains, New York | 2 parcels, $233.8M, 6.3 acres |
| United States of America | Government | Landowner | Wichita, Kansas | 16 parcels, about 125 acres, $65.4M |
| United States of America — MacDill Air Force Base | Government | Landowner | Tampa, Florida | 1 parcel, 5,657 acres |
| United States of America (administrative jurisdiction transferred to the District of Columbia) | Government | Building owner | Washington, District of Columbia | 7,690,726 sq ft lot (176.6 acres); about 174 acres in the Act |
| United States of America (Air Force, Army Corps of Engineers, Postal Service and others) | Government | Landowner | Oklahoma City, Oklahoma | 112 accounts, about 3,830 acres |
| United States of America (Army, Department of Energy, Postal Service and others) | Government | Landowner | Newport News, Virginia | 18 parcels, $4.16B; about 8,500 acres |
| United States of America (Department of Defense and others) | Government | Landowner | Honolulu, Hawaii | 566 parcels, $15.86B, ~61,000 acres |
| United States of America (Department of Energy) | Government | Building owner | Newport News, Virginia | 107-110 acres main parcel; campus 214 acres (Wikipedia) |
| United States of America (Department of the Army) | Government | Building owner | Killeen, Texas | — |
| United States of America (Department of the Army) | Government | Building owner | Newport News, Virginia | 8,114 acres stated (land parcel) |
| United States of America (Department of the Army) | Government | Building owner | Savannah, Georgia | 5,201 acres (digest parcel) |
| United States of America (Department of the Interior, U.S. Fish and Wildlife Service) | Government | Building owner | Vieques, Puerto Rico | about 17,771 acres (3,100 west, 14,671 east) |
| United States of America (Department of the Interior, U.S. Fish and Wildlife Service) | Government | Landowner | Vieques, Puerto Rico | about 17,771 acres (Vieques National Wildlife Refuge) |
| United States of America (Department of the Navy and other agencies) | Government | Landowner | Norfolk, Virginia | 93 parcels, $6.24B; about 15,500 acres recorded |
| United States of America (Department of the Navy; U.S. Fish and Wildlife Service) | Government | Landowner | Virginia Beach, Virginia | 179 parcels, $5.56B; about 26,000 acres |
| United States of America (Department of the Navy) | Government | Landowner | Concord, California | 2,422 acres awaiting conveyance (former CNWS Inland Area, 5,028 acres in all) |
| United States of America (Department of the Navy) | Government | Building owner | Gulfport, Mississippi | — |
| United States of America (Department of the Navy) | Government | Building owner | Norfolk, Virginia | about 14,000 acres in six federal parcels (Assessor, incl. water area) |
| United States of America (Department of the Navy), pending conveyance; parkland conveyed to East Bay Regional Park District | Government | Building owner | Concord, California | 5,028 acres (Inland Area, inside city limits) |
| United States of America (Department of Transportation); commercial leasehold taken by Amtrak | Government | Building owner | Washington, District of Columbia | 389,292 sq ft lot (roll) |
| United States of America (Department of Veterans Affairs and others) | Government | Landowner | Gainesville, Florida | 6 parcels, 96.3 acres, $144.5M |
| United States of America (Department of Veterans Affairs) | Government | Building owner | Gainesville, Florida | 20.9 acres (roll) |
| United States of America (Department of Veterans Affairs) | Government | Building owner | Manchester, New Hampshire | — |
| United States of America (Department of Veterans Affairs) | Government | Building owner | Murfreesboro, Tennessee | — |
| United States of America (Department of Veterans Affairs) | Government | Building owner | Waco, Texas | — |
| United States of America (Detroit Arsenal, Red Run Drain) | Government | Landowner | Warren, Michigan | 53 parcels, about 206 acres |
| United States of America (FAA, USPS) | Government | Landowner | Nashua, New Hampshire | 3 parcels, $26.7M |
| United States of America (FBI, VA, GSA, USPS, USDA) | Government | Landowner | Clarksburg, West Virginia | 19 parcels, 1,028.5 acres |
| United States of America (FBI) | Government | Building owner | Clarksburg, West Virginia | about 500,000 sq ft main facility (s9) |
| United States of America (federal agencies other than TVA) | Government | Landowner | Chattanooga, Tennessee | 113 parcels, about 2,899 acres, $152.5M appraised |
| United States of America (federal agencies) | Government | Landowner | Anchorage, Alaska | 168 parcels, 18,257 acres, $278.4M on the roll; JBER 64,000 acres |
| United States of America (federal agencies) | Government | Landowner | New Orleans, Louisiana | 211 bills, about 28,200 acres |
| United States of America (federal agencies) | Government | Landowner | Richmond, Virginia | 21 parcels, $481.4M, 142 acres |
| United States of America (federal; Bureau of Land Management) | Government | Landowner | Las Vegas, Nevada | 153 parcels, about 14,300 acres |
| United States of America (federal) | Government | Landowner | Henderson-Paradise, Nevada | HENDERSON: 103 parcels, about 11,820 acres (15% of the City); PARADISE: 6 parcels (95 acres) plus 5 of the Postal Service (41 acres) |
| United States of America (federal) | Government | Landowner | Reno-Sparks, Nevada | 33 parcels, about 1,954 acres, $149.5M taxable |
| United States of America (for the United States Army) | Government | Building owner | Alexandria, Virginia | 15.9-acre parcel |
| United States of America (Fort Campbell and other federal land) | Government | Landowner | Clarksville, Tennessee | 25 parcels, 43,279.2 acres, $679.5M appraised county-wide; 3 parcels and 45.0 acres inside the city |
| United States of America (General Services Administration) | Government | Building owner | Burlington, Vermont | — |
| United States of America (General Services Administration) | Government | Landowner | Fajardo, Puerto Rico | 0 owned buildings; 2 leases, 18,892 rentable sq ft |
| United States of America (General Services Administration) | Government | Building owner | Manchester, New Hampshire | 90,323 sq ft (roll) |
| United States of America (General Services Administration) | Government | Building owner | San Juan, Puerto Rico | 408,202 rentable sq ft (IOLP) |
| United States of America (General Services Administration) | Government | Building owner | White Plains, New York | — |
| United States of America (GSA, National Park Service, Architect of the Capitol, Defense and others) | Government | Landowner | Washington, District of Columbia | 2,996 lots, $64.43B, about 13,035 acres |
| United States of America (GSA; Veterans hospital) | Government | Landowner | Manchester, New Hampshire | 2 parcels found, $80.4M |
| United States of America (GSA) | Government | Landowner | Mayagüez, Puerto Rico | 0 owned buildings; 6 leased (about 28,800 rentable sq ft) |
| United States of America (GSA) | Government | Building owner | Paducah, Kentucky | — |
| United States of America (GSA) | Government | Landowner | Ponce, Puerto Rico | 0 owned buildings; 7 leased, 119,021 rentable sq ft |
| United States of America (Hunter Army Airfield and federal buildings) | Government | Landowner | Savannah, Georgia | 9 parcels, 5,234.7 acres, $181.2M |
| United States of America (incl. Army, Postal Service) | Government | Landowner | Missoula, Montana | 9 rows; 266.6 acres; $23.0M |
| United States of America (incl. Davis-Monthan AFB) | Government | Landowner | Tucson, Arizona | 100 parcels, 8,499 acres |
| United States of America (incl. Department of Energy) | Government | Landowner | Pasco-Richland-Kennewick, WA | 12 parcels, 670 acres, $101.3M (Richland areas) |
| United States of America (incl. Peterson Space Force Base) | Government | Landowner | Colorado Springs, Colorado | 14 parcels, 345 acres, $36.2M on the roll; Peterson SFB about 1,350 acres |
| United States of America (incl. U.S. Dept. of the Interior, Ocmulgee Mounds) | Government | Landowner | Macon, Georgia | 51 parcels, 5,464 ac |
| United States of America (incl. U.S. Postal Service) | Government | Landowner | Omaha, Nebraska | 82 parcels, about 3,003 keyed acres |
| United States of America (incl. USPS) | Government | Landowner | Atlanta, Georgia | 85 parcels, 314 acres, $783.3M |
| United States of America (incl. USPS) | Government | Landowner | Syracuse, New York | 8 parcels, $170.3M |
| United States of America (incl. Veterans Administration) | Government | Landowner | Roanoke, Virginia | 25 parcels, 136.8 acres, $33.8M |
| United States of America (incl. Veterans Affairs, Postal Service) | Government | Landowner | Des Moines, Iowa | 77 parcels, about 253 keyed acres |
| United States of America (including the U.S. Postal Service) | Government | Landowner | Lafayette, Louisiana | 9 parcels, 33.0 acres, $6.05M assessed |
| United States of America (including TVA, GSA and USPS) | Government | Landowner | Knoxville, Tennessee | 112 address points under 'UNITED STATES' names |
| United States of America (Indiana Dunes National Lakeshore; U.S. Coast Guard) | Government | Landowner | Michigan City, Indiana | 4 parcels, 288.5 acres |
| United States of America (Joint Base Charleston and other federal land) | Government | Landowner | North Charleston, South Carolina | 28 parcels, 3,530 acres |
| United States of America (leased to the Metropolitan Washington Airports Authority) | Government | Building owner | Arlington, Virginia | — |
| United States of America (Maxwell AFB and other federal land) | Government | Landowner | Montgomery, Alabama | 51 parcels, 2,334 acres, $47.8M |
| United States of America (National Park Service, US Postal Service) | Government | Landowner | St. Augustine, Florida | 12 parcels, about 21 acres, $40.3M |
| United States of America (National Park Service; GSA) | Government | Landowner | San Juan, Puerto Rico | 75.13 acres (San Juan NHS); 4 GSA-owned buildings, ~671,700 rentable sq ft |
| United States of America (National Park Service) | Government | Building owner | Murfreesboro, Tennessee | — |
| United States of America (National Park Service) | Government | Building owner | Springfield, Illinois | — |
| United States of America (National Park Service) | Government | Building owner | St. Augustine, Florida | 43,936 sq ft building area (roll); 20.48-acre site (Wikipedia) |
| United States of America (Naval Air Station Corpus Christi and other federal land) | Government | Landowner | Corpus Christi, Texas | 336 accounts, about 3,934 acres |
| United States of America (Navy Seabee base, Coast Guard, Air National Guard lease) | Government | Landowner | Gulfport, Mississippi | 39 parcels, 1,096 acres |
| United States of America (other federal) | Government | Landowner | Eugene, Oregon | 2 lots, 83.4 acres; USPS 1 lot, 3.6 acres |
| United States of America (Postal Service, General Services Administration) | Government | Landowner | Rockford, Illinois | 3 parcels, about 22 acres in the city |
| United States of America (roll), for the Seminole Tribe of Florida — operated by Seminole Gaming | Government | Building owner | Hollywood, Florida | 4,212,940 sq ft building area on the main parcel (roll); 1,275 rooms, 140,000 sq ft casino (Wikipedia) |
| United States of America (Seminole Tribe of Florida trust land) | Government | Landowner | Hollywood, Florida | 13 parcels, 381.8 acres, $1,085.9M — outside the City roll |
| United States of America (title entrusted to the Tennessee Valley Authority) | Government | Building owner | Knoxville, Tennessee | — |
| United States of America (U.S. Army Fort Jackson; Postal Service; federal buildings) | Government | Landowner | Columbia, South Carolina | 14 parcels, 51,640.6 acres, $114.5M market value in the city (65 parcels county-wide, 76,996.9 acres) |
| United States of America (U.S. Army, Fort Jackson) | Government | Building owner | Columbia, South Carolina | — |
| United States of America (U.S. Army) | Government | Building owner | Honolulu, Hawaii | 71.79 acres (roll) |
| United States of America (U.S. Army) | Government | Building owner | Warren, Michigan | — |
| United States of America (U.S. Coast Guard, U.S. Postal Service) | Government | Landowner | Miami Beach, Florida | 5 parcels, 19.0 acres, $45.2M |
| United States of America (U.S. Coast Guard; GSA leases) | Government | Landowner | Aguadilla, Puerto Rico | CGAS Borinquen hangar, housing area, school, Punta Borinquen Light; GSA: 0 owned, 3 leased buildings (22,042 sq ft) |
| United States of America (U.S. Coast Guard) | Government | Building owner | Aguadilla, Puerto Rico | — |
| United States of America (U.S. Fish and Wildlife Service; Department of the Navy) | Government | Landowner | Chesapeake, Virginia | 247 parcels, about 59,400 acres |
| United States of America (U.S. Fish and Wildlife Service) | Government | Landowner | Bloomington, Minnesota | 22 parcels, about 1,043 acres |
| United States of America (U.S. Fish and Wildlife Service) | Government | Building owner | Chesapeake, Virginia | — |
| United States of America (U.S. Fish and Wildlife Service) | Government | Building owner | Culebra, Puerto Rico | 1,510 acres |
| United States of America (U.S. Fish and Wildlife Service) | Government | Landowner | Culebra, Puerto Rico | 1,510 acres (Culebra National Wildlife Refuge) |
| United States of America (US Fish & Wildlife Service, National Park Service, Customs and Border Protection) | Government | Landowner | Brownsville, Texas | 239 accounts, about 26,690 acres |
| United States of America (US Fish & Wildlife Service; IBWC; federal buildings) | Government | Landowner | McAllen, Texas | 29 accounts, about 1,240 acres |
| United States of America (VA, Department of Energy, Postal Service) | Government | Landowner | Grand Junction, Colorado | 9 parcels, 50.6 acres, $88.8M in the city; 87 parcels, 11,138.8 acres county-wide |
| United States of America (Veterans Administration) | Government | Building owner | Grand Junction, Colorado | 325,715 sq ft heated (roll) |
| United States of America / United States Government | Government | Landowner | Laredo, Texas | 39 accounts, about 310 acres |
| United States of America and State of Iowa | Government | Landowner | Cedar Rapids, Iowa | Federal 6 parcels, 26.5 acres, $8.2M; State 9 parcels, 21.4 acres, $1.7M |
| United States of America and United States Postal Service | Government | Landowner | Davenport, Iowa | 7 parcels, $18.2M, 10.9 acres |
| United States Olympic Museum | Institution | Building owner | Colorado Springs, Colorado | 50,519 sq ft (roll, built 2018) |
| United States Postal Service | Government | Landowner | Hilton Head Island, South Carolina | 4 parcels, 8.2 acres, $7.7M appraised |
| United States Postal Service | Government | Landowner | Santa Monica, California | 3 parcels, about 1.8 acres |
| Universal City Development Partners, Ltd. (Comcast) | Public company | Building owner | Orlando, Florida | 30 City parcels, 790 acres (roll) |
| Universal City Development Partners, Ltd. (Comcast) | Public company | Landowner | Orlando, Florida | 30 parcels, 790 acres |
| Universal Health Realty Income Trust | REIT | Building owner | McAllen, Texas | 16.05-acre main account; 431 beds; 8 floors |
| Universal Health Realty Income Trust | REIT | Building owner | Palmdale, California | 59,405 sq ft |
| Universal Health Services (Lancaster Hospital Corporation) | Public company | Commercial landlord | Palmdale, California | $273.4M taxable value (rank 3); 190-bed hospital |
| Universal Health Services (taxpayer of record: UHS Corona Inc) | Public company | Building owner | Corona, California | 259 licensed beds (UHS 10-K) |
| Universal Health Services (UHS of Amarillo Inc; Northwest Texas Healthcare System Inc) | Public company | Commercial landlord | Amarillo, Texas | 11 accounts, about 107 acres; 405 + 90 beds |
| Universal Health Services (UHS of Amarillo Inc) | Public company | Building owner | Amarillo, Texas | — |
| Universal Health Services, Inc. | Public company | Building owner | Palmdale, California | 358,828 sq ft; 190 beds |
| Universal Mall Properties LLC | Private company | Building owner | Warren, Michigan | 433,277 sq ft on two parcels (roll) |
| Universe Holdings | Private company | Building owner | Toms River, New Jersey | 225 townhomes (REBusiness) |
| Universe Holdings | Private company | Commercial landlord | Toms River, New Jersey | Mariners Cove, 225 units; $60M (2021) |
| Universidad Autónoma de Santo Domingo (UASD) | Institution | Landowner | Santo Domingo, Dominican Republic | Campus 0.95 km² (Ciudad Universitaria, as stated) |
| Universidad Central de Venezuela (UCV) | Institution | Landowner | Caracas, Venezuela | 202.53 ha of land; 164.22 ha built area (Ciudad Universitaria) |
| Universidad Central del Ecuador | Institution | Building owner | Quito, Ecuador | 94 ha campus |
| Universidad Central del Ecuador | Institution | Landowner | Quito, Ecuador | 94 ha Ciudad Universitaria, centre-north Quito |
| Universidad de Buenos Aires (UBA) | Institution | Landowner | Buenos Aires, Argentina | 20,000 m² at Av. de los Italianos and Macacha Güemes (Puerto Madero) |
| Universidad de Chile | Institution | Landowner | Santiago, Chile | Land at cost CLP 227.8 billion (M$ 227,798,003), 31 Dec 2024 |
| Universidad de El Salvador | Institution | Building owner | San Salvador, El Salvador | 491,900 m² (c. 70.3 manzanas) |
| Universidad de El Salvador | Institution | Landowner | San Salvador, El Salvador | Ciudad Universitaria: 491,900 m² (c. 70.3 manzanas) |
| Universidad de Puerto Rico (Recinto de Ponce) | Government | Landowner | Ponce, Puerto Rico | 86-acre urban campus |
| Universidad Mayor de San Andrés (UMSA) | Institution | Building owner | La Paz, Bolivia | — |
| Universidad Mayor de San Andrés (UMSA) | Institution | Landowner | La Paz, Bolivia | Monoblock Central (1947), the university's main city-centre building |
| Universidad Nacional Autónoma de Honduras (UNAH) | Institution | Building owner | Tegucigalpa, Honduras | about 84.2 ha in four titled parcels (UNAH inventory, 2014) |
| Universidad Nacional Autónoma de Honduras (UNAH) | Institution | Landowner | Tegucigalpa, Honduras | 85.49 ha in Francisco Morazán (11 properties), of which ≈84.2 ha is Ciudad Universitaria; 2,602.13 ha nationally (2014) |
| Universidad Nacional de Colombia (Ciudad Universitaria) | Institution | Landowner | Bogotá, Colombia | 121 ha; c. 300,000 m² built |
| Università degli Studi di Milano (La Statale) | Institution | Landowner | Milan, Italy | 179 building units in Milan: 74 owned, 66 on State concession, 11 surface rights, 11 leased (Dec 2025) |
| Université de Sherbrooke | Institution | Building owner | Sherbrooke, Quebec | — |
| Université du Québec à Rimouski | Institution | Building owner | Rimouski, Quebec | 14.42 ha site (144,206.50 m² of land) |
| Université du Québec à Rimouski | Institution | Landowner | Rimouski, Quebec | 14.42 ha, $156,950,100 assessed |
| Université du Québec à Trois-Rivières | Institution | Building owner | Trois-Rivières, Quebec | 32.48 ha site (324,842.63 m² of land) |
| Université du Québec à Trois-Rivières and the Cégep de Trois-Rivières | Institution | Landowner | Trois-Rivières, Quebec | $482,191,600 over 16 units (+$31,419,700 under par. 15°) |
| Universiteit van Amsterdam (UvA) | Institution | Landowner | Amsterdam, Netherlands | c. 337,000 m2 VVO, leased and owned, on 4 campuses (1 Jan 2023) |
| Universiti Malaya | Institution | Landowner | Kuala Lumpur, Malaysia | 309-hectare campus in Kuala Lumpur |
| Universities and private schools | Institution | Landowner | Virginia Beach, Virginia | $605.4M exempt |
| University College Dublin | Institution | Landowner | Dublin (Dublin City Council area), Ireland | 133-hectare campus (Belfield, outside the city council area) |
| University Hospitals | Institution | Landowner | Cleveland, Ohio | 28 parcels, 38.0 stated acres, $678.2M |
| University of Akron (State of Ohio) | Government | Building owner | Akron, Ohio | — |
| University of Akron and State of Ohio | Government | Landowner | Akron, Ohio | 505 parcels, $501.2M |
| University of Alaska | Government | Landowner | Anchorage, Alaska | 55 parcels, 391 acres, $498.1M |
| University of Arkansas (UAMS, UA Little Rock, Pulaski Tech) | Government | Landowner | Little Rock, Arkansas | 161 parcels, about 381 acres, $1.35B |
| University of Arkansas (UAMS) | Government | Building owner | Little Rock, Arkansas | 27.98 acres (mapped parcel) |
| University of California (Regents) | Government | Landowner | Palm Desert, California | 3 parcels, 60.7 acres |
| University of California (UC Davis Medical Center, Sacramento) | Government | Landowner | Sacramento, California | 176.37 acres, 5.03M sq ft |
| University of California (UC San Diego) | Government | Landowner | San Diego, California | 1,200 acres |
| University of Central Florida / Valencia College | Government | Landowner | Orlando, Florida | UCF 7 parcels, 100 acres; Valencia 1 parcel, 184 acres |
| University of Cincinnati (State of Ohio for UC) | Institution | Landowner | Cincinnati, Ohio | 467 parcels, 346 stated acres, $1.36B |
| University of Colorado (Regents, University, Foundation) | Government | Landowner | Boulder, Colorado | 54 accounts, about 607 acres, $1.73B |
| University of Colorado Health | Institution | Building owner | Broomfield, Colorado | — |
| University of Colorado Health | Institution | Landowner | Broomfield, Colorado | 9 accounts, 135.3 acres, $65.9M |
| University of Copenhagen (Københavns Universitet) | Institution | Landowner | Copenhagen, Denmark | 1,036,486 m2 gross building area |
| University of Dallas (with UD Land Corporation and UD Land Holdings LLC) | Institution | Landowner | Irving, Texas | 17 accounts, $100.8M; about 286 acres |
| University of Dayton | Institution | Building owner | Dayton, Ohio | — |
| University of Dayton (incl. East Aqua Development LLCs) | Institution | Landowner | Dayton, Ohio | 492 parcels, 306 stated acres, $497.0M |
| University of Evansville | Institution | Landowner | Evansville, Indiana | 116 parcels, 67.1 acres, $101.7M |
| University of Evansville (titled as Evansville College) | Institution | Building owner | Evansville, Indiana | — |
| University of Florida Board of Trustees / Innovation Square LLC | Institution | Commercial landlord | Gainesville, Florida | 27 parcels, $44.9M, 364,483 sq ft |
| University of Florida Board of Trustees / UF Foundation / University Athletic Association | Institution | Landowner | Gainesville, Florida | 30 parcels, 175 acres, $73.4M |
| University of Guelph | Institution | Building owner | Guelph, Ontario | 400 acres |
| University of Guelph | Institution | Landowner | Guelph, Ontario | 400 acres of arboretum, plus the main campus and two others |
| University of Guelph | Institution | Commercial landlord | Guelph, Ontario | 400 acres of arboretum plus three campuses and 36,000+ students |
| University of Hawaii (State) | Government | Landowner | Honolulu, Hawaii | 76 parcels, $1.71B, ~1,800 acres |
| University of Helsinki (Helsinki University Properties Ltd and the University of Helsinki Funds) | Institution | Landowner | Helsinki, Finland | c. 328,000 m² (company) + 310,368 m² (Funds); book values c. €390m and €380m (end-2024) |
| University of Illinois (at Springfield) | Government | Building owner | Springfield, Illinois | — |
| University of Illinois Springfield | Government | Landowner | Springfield, Illinois | 25 parcels, at least 655 acres |
| University of Karachi | Institution | Landowner | Karachi, Sindh, Pakistan | 1,279-acre campus |
| University of Kentucky | Institution | Building owner | Lexington, Kentucky | about 824 acres (main campus) |
| University of Kentucky (UNIVERSITY OF KENTUCKY; COMMONWEALTH OF KENTUCKY FBO UK) | Institution | Landowner | Lexington, Kentucky | Main campus about 824 acres; land at cost $210.4M (statewide) |
| University of Lagos (Federal Government of Nigeria) | Government | Building owner | Lagos, Nigeria | 802 acres (main campus) |
| University of Lagos (Federal Government) | Government | Landowner | Lagos, Nigeria | 802 acres (Akoka main campus) |
| University of Latvia (Latvijas Universitāte) | Institution | Landowner | Riga, Latvia | No total published in sources opened; State-transferred properties authorised for auction (MK Order No. 917, 19 Dec 2023) |
| University of Louisiana at Lafayette (State of Louisiana) | Government | Building owner | Lafayette, Louisiana | — |
| University of Louisiana at Lafayette (State of Louisiana) | Government | Landowner | Lafayette, Louisiana | 46 parcels, 549.5 acres, $15.3M assessed |
| University of Louisville | Institution | Landowner | Louisville, Kentucky | 36.32 ac main parcel |
| University of Maryland Medical System and affiliates | Institution | Landowner | Baltimore, Maryland | 117 parcels, $1.02B |
| University of Michigan (Regents of the University of Michigan) | Government | Building owner | Ann Arbor, Michigan | 570,378 gross sq ft (building 1000711) |
| University of Michigan (Regents of the University of Michigan) | Government | Landowner | Ann Arbor, Michigan | about 3,279 acres in the Ann Arbor area (21,409 acres overall); facilities replacement value about $10.9 billion |
| University of Minnesota (Regents) | Institution | Landowner | Minneapolis, Minnesota | 249 parcels, $4.41B, 25.7M sq ft of buildings; 498 acres |
| University of Minnesota (Regents) | Institution | Landowner | St. Paul, Minnesota | 11 parcels, $13.1M inside St. Paul; 38 parcels, $522.5M, 609 acres in Falcon Heights |
| University of Mississippi (State of Mississippi, Institutions of Higher Learning) | Government | Building owner | Jackson, Mississippi | 138.9 acres (main parcel) |
| University of Montana (Montana Board of Regents) | Government | Building owner | Missoula, Montana | — |
| University of Montana / Montana Board of Regents | Government | Landowner | Missoula, Montana | 51 rows; 386 acres; $91.2M |
| University of Nevada, Reno / Board of Regents of the Nevada System of Higher Education (state) | Government | Building owner | Reno-Sparks, Nevada | — |
| University of New Mexico (Regents) | Institution | Landowner | Albuquerque, New Mexico | 298 accounts, about 1,448 acres |
| University of North Carolina (State of North Carolina) | Government | Building owner | Greensboro, North Carolina | — |
| University of North Carolina at Charlotte | Institution | Landowner | Charlotte, North Carolina | 10 parcels, about 670 acres, $293.8M |
| University of Oslo (Universitetet i Oslo) | Institution | Landowner | Oslo, Norway | 472,000 m2 owned; 110,000 m2 leased (2016) |
| University of Pennsylvania (Trustees of) | Institution | Landowner | Philadelphia, Pennsylvania | 210 parcels, $3.48B |
| University of Puerto Rico | Government | Building owner | Mayagüez, Puerto Rico | 315-acre campus (Wikipedia) |
| University of Puerto Rico | Government | Landowner | Mayagüez, Puerto Rico | 315 acres (UPR Mayagüez campus) |
| University of Richmond | Institution | Landowner | Richmond, Virginia | 117 parcels, $480.4M, 260 acres |
| University of Rochester (including URMC) | Institution | Landowner | Rochester, New York | 107 parcels, 329 acres, $500.4M |
| University of Santo Tomas (Dominican Order) | Institution | Landowner | Manila (City of Manila), Philippines | 21.5 ha campus, Sampaloc |
| University of South Alabama | Government | Building owner | Mobile, Alabama | — |
| University of South Alabama | Government | Landowner | Mobile, Alabama | 247 parcels, about 1,530 acres |
| University of South Carolina | Government | Building owner | Columbia, South Carolina | — |
| University of South Carolina | Government | Building owner | Hilton Head Island, South Carolina | 41,634 sq ft (roll) |
| University of South Carolina (including its development foundation) | Government | Landowner | Columbia, South Carolina | 159 parcels, $754.7M market value in the city (197 county-wide, $758.5M) |
| University of South Florida | Government | Landowner | St. Petersburg, Florida | 10 parcels, 9.8 acres, $36.9M |
| University of St. Thomas | Institution | Landowner | St. Paul, Minnesota | 40 parcels, $415.8M, about 83 acres |
| University of Tennessee | Government | Building owner | Knoxville, Tennessee | 47.50 acres, stadium parcel (KGIS calculated) |
| University of Tennessee | Government | Landowner | Knoxville, Tennessee | 289 address points on 71 parcels (three spellings) |
| University of Tennessee (UT Chattanooga) | Government | Landowner | Chattanooga, Tennessee | 136 parcels, about 444 acres, $106.6M appraised |
| University of Texas System | Government | Landowner | Austin, Texas | 202 accounts, 1,733 acres, $9.65B |
| University of Texas System (UTEP) | Institution | Landowner | El Paso, Texas | 92 accounts, about 266 acres |
| University of Texas System / UT Arlington | Government | Landowner | Arlington, Texas | 74 accounts, about 65 acres |
| University of the Pacific | Institution | Landowner | Stockton, California | 175-acre Stockton campus |
| University of the Philippines Manila (Philippine General Hospital) | Government | Landowner | Manila (City of Manila), Philippines | 10 ha site, Ermita |
| University of the Witwatersrand | Institution | Landowner | Johannesburg, South Africa | some 400 hectares; 400 buildings; 7 campuses (incl. the Wits Rural Facility outside Gauteng) |
| University of Tulsa | Institution | Landowner | Tulsa, Oklahoma | 50 accounts, about 223 acres, $208.4M market value |
| University of Utah | Government | Landowner | Salt Lake City, Utah | 137 parcels, about 2,740 acres, $5.87B |
| University of Vermont and State Agricultural College | Government | Building owner | Burlington, Vermont | — |
| University of Vermont and State Agricultural College | Government | Landowner | Burlington, Vermont | 106 records, 462.9 acres, $906.7M listed |
| University of Vermont Medical Center Inc. | Institution | Building owner | Burlington, Vermont | 590,566 sq ft gross (main 2005 hospital building; 15 buildings on the parcel) |
| University of Vermont Medical Center Inc. | Institution | Landowner | Burlington, Vermont | 18 records, 39.5 acres, $600.1M listed |
| University of Warsaw (Uniwersytet Warszawski) | Institution | Landowner | Warsaw, Poland | 177 of 195 buildings used owned or co-owned; 550,300 m²; 784,900 m² of land occupied |
| University of Washington | Institution | Building owner | Seattle, Washington | 1,527,817 sq ft gross (Assessor) |
| University of Washington | Institution | Landowner | Seattle, Washington | 62 parcels, 624 acres |
| University of Washington (UW Tacoma) | Government | Landowner | Tacoma, Washington | 72 parcels, 28 acres, $302.8M |
| University of Wisconsin (Board of Regents), UW-Milwaukee | Government | Landowner | Milwaukee, Wisconsin | 30 parcels, $219.4M |
| University of Zagreb (Sveučilište u Zagrebu) | Institution | Landowner | Zagreb, Croatia | 744,667 m² (c. 74.5 ha) of the former Borongaj barracks, valued at EUR 135.8 million (2013 appraisal) |
| University of Zambia (The Council of the University of Zambia) | Institution | Landowner | Lusaka, Zambia | Stand No 5005, about 14 ha (144,044 m²), under EastPark Mall |
| University of Zimbabwe | Institution | Landowner | Harare, Zimbabwe | 299 ha main campus, Mount Pleasant (171 buildings); 1,636 ha farm in Mazowe District |
| University Research Park, Inc. | Institution | Commercial landlord | Madison, Wisconsin | 38 parcels, $269.1M taxable (2026 roll) |
| Unnamed landlord at 433 Steeles Avenue East | Private company | Commercial landlord | Milton, Ontario | 361 sq m leased to the Government of Canada |
| Unnamed landlord of Canada Post | Private company | Commercial landlord | Whitby, Ontario | 250 sq m at 209 Dundas St E |
| Unnamed landlord of the federal government | Private company | Commercial landlord | Timmins, Ontario | 5,749 sq m leased across six sites |
| Unnamed landlord of the federal government | Private company | Commercial landlord | Welland, Ontario | 346 sq m at 800 Niagara Street |
| Unnamed landlord of the Foot Locker distribution centre | Private company | Commercial landlord | Milton, Ontario | 259,000 sq ft |
| Unnamed landlords of the federal government | Private company | Commercial landlord | Sarnia, Ontario | 6,237 sq m leased across six sites |
| UPDC Plc (Custodian Investment Plc 51.11%, UAC of Nigeria Plc 41.47%) | Public company | Commercial landlord | Lagos, Nigeria | PPE & investment properties N8,524,775,000 (NGN, group, 31 Dec 2025) |
| UPDC Real Estate Investment Trust | REIT | Commercial landlord | Lagos, Nigeria | Victoria Mall Plaza 1 & 2, Abebe Court, Kingsway Building, Pearl Hostel (Lagos); UAC Complex (Abuja); 3bn units at N10 at IPO (2013) |
| UPS Worldwide Forwarding Inc (UPS) | Public company | Landowner | Louisville, Kentucky | 469.53 ac, $117,478,000 |
| Upward America (Southeast REIT/Property Owner LPs) | Private company | Homebuilder | Baltimore, Maryland | 23 homes built 2021-2023 |
| Urban Building Solutions LLC | Private company | Homebuilder | Kansas City, Missouri | 34 parcels (27 vacant residential lots) |
| Urban Development Corporation (UDC) | Government | Landowner | Kingston, Jamaica | Created the Downtown Kingston Waterfront development lands by reclamation (1968–78); 12,000+ acres acquired at Caymanas, St Catherine (outside Kingston) |
| Urban Edge Properties | REIT | Building owner | Town of Oyster Bay, New York | 1,228,000 sq ft on 77 acres (Urban Edge) |
| Urban Edge Properties (Sunrise Mall) | REIT | Commercial landlord | Town of Oyster Bay, New York | 1,228,000 sq ft, 82.5% interest; roll 25 parcels, $46.0M |
| Urban Edge Properties (UE Yonkers LLC, UE Yonkers II LLC) | REIT | Commercial landlord | Yonkers, New York | $104.6M on 2 parcels; Yonkers Gateway 448,000 sq ft |
| Urban Farms Inc | Private company | Landowner | Clarksville, Tennessee | 14 parcels, 730.9 acres inside the city (15 county-wide) |
| Urban Heritage Development LLC | Private company | Homebuilder | Kansas City, Missouri | 37 parcels (29 vacant residential lots) |
| Urban Redevelopment Authority of Pittsburgh | Government | Landowner | Pittsburgh, Pennsylvania | 1,630 properties held for redevelopment ($9.0M at cost, 31 Dec 2025) |
| Urban Renewal Agency of the City of Coos Bay | Government | Building owner | North Bend-Coos Bay, Oregon | — |
| Urban Renewal Agency of the City of Eugene, with City of Eugene and development-block LLCs | Government | Building owner | Eugene, Oregon | — |
| Urbano Varro, LLC | Private company | Building owner | Fajardo, Puerto Rico | — |
| Urbano Varro, LLC | Private company | Commercial landlord | Fajardo, Puerto Rico | 700 rooms (750 by end-2026 per El Nuevo Día) |
| Uribe Schwarzkopf | Family / private | Homebuilder | Quito, Ecuador | 200+ projects over 47 years; developer of IQON, Quito's tallest building |
| US Centennial Vancouver Mall LLC | Private company | Building owner | Vancouver, Washington | 883,000 sq ft (Wikipedia); 349,646 sq ft on the main parcel |
| US Centennial Vancouver Mall LLC | Private company | Commercial landlord | Vancouver, Washington | $94.5M; 4 taxlots, 41.6 acres |
| US Department of the Interior, Bureau of Land Management | Government | Landowner | Eugene, Oregon | 56 lots, about 698 acres |
| US Fish and Wildlife Service | Government | Landowner | Chula Vista, California | 20 parcels |
| US General Services Administration | Government | Landowner | Elizabeth, New Jersey | 1 parcel, $49.4M |
| US Industrial REIT II | REIT | Commercial landlord | Southaven, Mississippi | 5 parcels, 108.9 acres, $106.6M appraised |
| US Navy and US Marine Corps | Government | Landowner | San Diego, California | 349 parcels |
| USA National Park Service / United States Department of Interior | Government | Landowner | Williamsburg, Virginia | 5 parcels, 28.0 acres, $1.0M (2024) |
| USAA (United Services Automobile Association) | Institution | Landowner | San Antonio, Texas | 4 accounts, 287 acres, 5.3M sq ft |
| USEF HCG Fenton LLC | Private company | Building owner | Cary, North Carolina | 698,552 sq ft on the main parcel; about 1.23M sq ft on all Fenton parcels |
| USEF HCG Fenton LLC (Fenton) | Private company | Commercial landlord | Cary, North Carolina | 9 parcels with HCG Fenton Phase D LLC, about 1.23M sq ft, $263.6M |
| USGBF NSF LLC | Private company | Building owner | Alexandria, Virginia | — |
| USH LLC | Private company | Building owner | St. Louis, Missouri | 19.9 acres (864,743 sq ft lot) |
| USRE Diana LLC | Private company | Commercial landlord | Waco, Texas | $142.4M (0.87%) |
| USSH MSU Propco. LLC | Private company | Commercial landlord | Lansing & East Lansing, Michigan | $23.2M taxable (No. 8) |
| Utah Transit Authority | Government | Landowner | Salt Lake City, Utah | 70 parcels, about 93 acres, $243.3M |
| Utilities and railroads | Public company | Landowner | McAllen, Texas | AEP Texas: 10 accounts, about 24 acres; Missouri Pacific Railroad Company: 4 accounts, about 12 acres; Border Pacific Railroad: 1 account |
| Utilities, railroads and authorities | Institution | Landowner | Chesapeake, Virginia | Dominion about 715 ac; Norfolk Southern about 430 ac; Airport Authority 516 ac |
| Utilities: Entergy, SLEMCO, Atmos Energy, Cleco | Public company | Landowner | Lafayette, Louisiana | Entergy 23 parcels, 143.9 acres; SLEMCO 11 parcels, 72.3 acres; Atmos 10; Cleco 4 |
| Utilities: Monongahela Power, Hope Gas, Nexstar | Public company | Landowner | Clarksburg, West Virginia | Mon Power 5 parcels (21.5 ac); Hope Gas 8 (7.5 ac); Nexstar 5 (23.6 ac) |
| Utilities: Montana-Dakota Utilities; Northern States Power; Central Power Electric Cooperative; Verendrye Electric; SRT Communications | Public company | Landowner | Minot, North Dakota | MDU 13 / 6.7 ac; Northern States Power 1 / 9.9 ac; Central Power 4 / 22.9 ac; Verendrye 1 / 20.2 ac; SRT 13 / 17.9 ac |
| Utilities: United Illuminating, Aquarion, Southern Connecticut Gas, Greater Bridgeport Transit, Bridgeport Port Authority | Institution | Landowner | Bridgeport, Connecticut | UI 19 parcels/14.9 acres; Aquarion 3/3.9 acres; So. CT Gas 2/8.8 acres; GBT 1/6.5 acres; Port Authority 3/2.1 acres |
| V J Investments LLC | Private company | Commercial landlord | Lake Charles, Louisiana | 100 assessments, 123 parcels, 18.0 acres |
| Vail Resorts, Inc. | Public company | Building owner | Whistler, British Columbia | — |
| Vail Resorts, Inc. (as a tenant, not a builder) | Public company | Homebuilder | Whistler, British Columbia | $26.6M of employee housing lease obligations |
| Vail Resorts, Inc. (as tenure holder, not owner) | Public company | Landowner | Whistler, British Columbia | 5,747.88 ha of Crown land under MDA; 0 ha of mountain freehold |
| Vakıflar Genel Müdürlüğü (General Directorate of Foundations) and the mazbut foundations it administers | Government | Landowner | Istanbul, Turkey | Galata Tower (Kule-i Zemin Vakfı), title transferred from the Metropolitan Municipality in May 2020 |
| Val Verde Unified School District | Government | Landowner | Moreno Valley, California | 640 employees (rank 9 employer) |
| Valdev | Private company | Commercial landlord | Salaberry-de-Valleyfield, Quebec | 460,000 m2 of development land |
| Vale Base Metals | Public company | Building owner | Greater Sudbury, Ontario | — |
| Vale Base Metals | Public company | Landowner | Greater Sudbury, Ontario | six mines, a mill, a smelter complex and a refinery |
| Valente Development | Family / private | Homebuilder | Windsor, Ontario | 610 |
| Valesco Group and AIP Asset Management (South Korean institutional capital) | Private equity | Building owner | Bratislava, Slovakia | — |
| Valesco Group and AIP Asset Management (South Korean institutional capital) | Private equity | Commercial landlord | Bratislava, Slovakia | Twin City Tower, EUR 120M (June 2019) |
| Vallambrosa Plantation LLC | Private company | Landowner | Savannah, Georgia | 13 parcels, 7,972.8 acres, $4.4M |
| Valletta Cruise Port Ltd (Global Ports Holding) | Private company | Commercial landlord | Valletta, Malta | 65-year emphyteusis over the VCP site to 22 Nov 2066 |
| Van Andel Holdings Ltd. | Private company | Homebuilder | Bowmanville, Ontario | 42 |
| Van Andel Research Institute | Institution | Building owner | Grand Rapids, Michigan | — |
| Van Jackson LLC | Private company | Homebuilder | Hollywood, Florida | 223 units |
| Van Metre (Van Metre Homes at Brambleton and related LLCs) | Private company | Homebuilder | Leesburg-Ashburn, Virginia | 57 parcels, $137.3M |
| Vạn Thịnh Phát Group-linked holdings under court seizure (kê biên) | Private company | Landowner | Ho Chi Minh City (Saigon), Vietnam | 1,237 properties seized; 1,266 original land-use / building certificates held by the authorities (Dec 2023) |
| Van Westen Vineyards Ltd. | Private company | Commercial landlord | Naramata, British Columbia | 1 winery licence |
| Vancouver Fraser Port Authority | Government | Building owner | Coquitlam and Port Coquitlam, British Columbia | 3,538 ha in the two cities |
| Vancouver Fraser Port Authority | Government | Landowner | Coquitlam and Port Coquitlam, British Columbia | 3,538.33 ha, Crown Owned |
| Vancouver Fraser Port Authority | Government | Building owner | Port Moody, British Columbia | 2,431.91 ha |
| Vancouver Fraser Port Authority | Government | Landowner | Port Moody, British Columbia | 2,431.91 ha, Crown Owned |
| Vancouver Public Facilities District (land); Downtown Redevelopment Authority (facility) | Government | Building owner | Vancouver, Washington | 225,202 sq ft |
| Vanderbilt University | Institution | Landowner | Nashville, Tennessee | 108 parcels, about 373 acres, $3.90B |
| Vanderburgh County | Government | Landowner | Evansville, Indiana | 48 parcels, 20.3 acres, $19.8M (90 parcels, 356.2 acres, $44.2M county-wide) |
| Vandevco Office Tower LLC (office unit 1C); VancouverCenter BD Owner LLC (apartment units 1B and 1D) | Private company | Building owner | Vancouver, Washington | 114,354 sq ft office; 84 + 118 apartments |
| VanMar Homes | Developer | Landowner | Cambridge, Ontario | eleven licensed building companies at Cambridge addresses; 898 possessions on each of two |
| VanMar Homes (Centre Ice LP and VanMar Constructors ON companies) | Developer | Homebuilder | Cambridge, Ontario | 898 on each of two licences; 333 and more on others |
| Vanprop Investments Ltd. | Private company | Building owner | Richmond, British Columbia | — |
| Vanprop Investments Ltd. | Private company | Commercial landlord | Richmond, British Columbia | 50 acres; 764,000 sq ft of commercial space planned |
| Vanprop Investments Ltd. | Private company | Homebuilder | Richmond, British Columbia | 50-acre site; around 4,000 homes at full build-out |
| Várkapitányság Nonprofit Zrt. (manager of the Buda Castle Palace Quarter) | Government | Landowner | Budapest, Hungary | Manages the State-owned historic property, public spaces and green areas of the Castle Palace Quarter |
| Varma Mutual Pension Insurance Company | Pension fund | Landowner | Helsinki, Finland | real-estate portfolio c. €4.3 billion; 70 commercial properties (30 Jun 2026) |
| Varma Mutual Pension Insurance Company | Pension fund | Commercial landlord | Helsinki, Finland | c. €4.3 billion real estate; 70 commercial properties (30 Jun 2026) |
| VAS Latvijas dzelzceļš (Latvian Railways, State-owned) | Government | Building owner | Riga, Latvia | — |
| VAS Starptautiskā lidosta Rīga (100% Republic of Latvia; shareholder Ministry of Transport) | Government | Building owner | Riga, Latvia | — |
| Vasa V Homes LLC | Private company | Homebuilder | Warren, Michigan | 8 vacant residential lots |
| Vasakronan AB | Pension fund | Building owner | Stockholm, Sweden | Hötorgshus 1: 8,669 m2 office + 5,507 m2 retail; Hötorgshus 2: 7,939 m2 office + 3,561 m2 retail; Hötorgshus 3–4: 18,462 m2 office |
| Vasakronan AB | Pension fund | Commercial landlord | Stockholm, Sweden | 376,000 m2 in Stockholm CBD; 2.4M m2 and SEK 183bn across four cities |
| Vasakronan AB (owned by the Second, Third and Fourth AP Funds) | Pension fund | Landowner | Stockholm, Sweden | 167 properties, 2.4 million m2, market value SEK 183 billion (30 June 2026), across four cities |
| VB Hollywood Holdings LLC / 'Downtown Hollywood' (6201 SW 70 St, South Miami) | Private company | Homebuilder | Hollywood, Florida | 624 units |
| VB One / Two / Six / Nine / Ten LLC | Private company | Homebuilder | Jackson, Mississippi | 315 parcels, $22.1M true value |
| VCP City Center LLC | Private company | Commercial landlord | Birmingham, Alabama | 1 parcel, $85.0M |
| VCU Health System Authority | Government | Landowner | Richmond, Virginia | 19 parcels, $358.7M, 31 acres |
| Vectren / Southern Indiana Gas & Electric Co. (CenterPoint Energy) | Public company | Landowner | Evansville, Indiana | 137 parcels, 224.0 acres, $53.0M (188 parcels, 479.2 acres county-wide) |
| Vedder Mountain Homes Inc. | Private company | Homebuilder | Princeton, British Columbia | Licence 46877, in good standing |
| Veeva Systems Inc. | Public company | Building owner | Pleasanton, California | 8.4-acre parcel (County layer) |
| Velvet Stone Construction LLC | Private company | Homebuilder | McAllen, Texas | 29 accounts |
| Venetian Propco LLC (VICI Properties) | REIT | Building owner | Henderson-Paradise, Nevada | — |
| Venetian Venue Propco LLC (VICI Properties), ground-leased to Sphere Entertainment Co. | REIT | Building owner | Henderson-Paradise, Nevada | — |
| Venezolana de Turismo, S.A. (Venetur) | Government | Landowner | Caracas, Venezuela | Hotel Venetur Alba Caracas — 748 rooms (248 + 500) |
| Venezolana de Turismo, S.A. (Venetur) — State hotel company | Government | Building owner | Caracas, Venezuela | 103 m; 36 floors; 248 rooms in the original tower + 500 in Torre Norte |
| Venezuelan State (Estado venezolano) | Government | Building owner | Caracas, Venezuela | 59.5 m; 14 floors; 70 suites |
| Venezuelan State (Estado venezolano) — towers; residential blocks are owned by individual apartment holders | Government | Building owner | Caracas, Venezuela | 225 m roof (255 m Torre Este with mast); 59 floors (es.wikipedia) / 64 floors (en.wikipedia) |
| Venezuelan State (Gobierno de Venezuela) | Government | Building owner | Caracas, Venezuela | — |
| Venezuelan State (Parque Central towers; Venetur hotels) | Government | Commercial landlord | Caracas, Venezuela | Two 225 m office towers (Parque Central); 748-room Hotel Alba Caracas |
| Ventas (life-science) | REIT | Commercial landlord | Richmond, Virginia | 1 R&D building, $78.9M |
| Ventas (Lovelace healthcare properties) | REIT | Commercial landlord | Albuquerque, New Mexico | 14 accounts, 61.5 acres, $100.0M |
| Ventas (Wexford Science & Technology) | REIT | Commercial landlord | Winston-Salem, North Carolina | 4 parcels, 590,555 sq ft, $174.3M |
| Ventas, Inc. | REIT | Commercial landlord | Tulsa, Oklahoma | 60 accounts, about 129 acres, $325.8M market value |
| Ventas, Inc. (VTR LS Building 91 LLC, VTR Building 60 Holdco LLC, VTR Building 90 Holdco LLC, VTR Bailey Holdco LLC) | REIT | Building owner | Winston-Salem, North Carolina | 590,555 sq ft in four parcels (roll) |
| Venterra Realty | Private company | Commercial landlord | Tyler, Texas | 252 single-family homes for rent (under construction) |
| Venterra Realty (build-to-rent) | Private company | Homebuilder | Tyler, Texas | 252 homes for rent |
| Ventura County Railway Company, LLC (owned by the Oxnard Harbor District) | Government | Building owner | Oxnard, California | 13 acres |
| Veolia Energia Warszawa S.A. | Public company | Landowner | Warsaw, Poland | c. 1,857 km heat network (Warsaw system) + 15.4 km (Międzylesie); c. 19,000 substations |
| Verdae Properties, Inc. and Verdae Properties LLC | Private company | Commercial landlord | Greenville, South Carolina | 44 parcels, 395.5 acres, $92.4M |
| Verde Fiesta I LLC | Private company | Building owner | Mesa, Arizona | 77.9 acres; only 10,166 sq ft of improvement components remain on the roll (Commercial Master) |
| Veris Residential (formerly Mack-Cali / Roseland) | REIT | Homebuilder | Worcester, Massachusetts | 145 Front at City Square, 365 units (2018); sold for $122.2M |
| Veris Residential (now AC Residential) | Private equity | Homebuilder | Jersey City, New Jersey | 750 units, Haus25, completed 2022 |
| Veris Residential, L.P. (AC Residential since 27 May 2026; GIC Real Estate and Affinius Capital affiliates) | Private equity | Commercial landlord | Jersey City, New Jersey | 7 Jersey City apartment properties, 3,783 units; 13 parcels assessed $892.1M |
| Veris Residential, L.P. (AC Residential since 27 May 2026) | Private equity | Building owner | Jersey City, New Jersey | — |
| Veris Residential, L.P. (since 27 May 2026 owned by AC Residential, backed by affiliates of GIC Real Estate and Affinius Capital) | Private equity | Building owner | Jersey City, New Jersey | — |
| Vermilion Forks Community Forest Corporation | Private company | Landowner | Princeton, British Columbia | 1,897 ha across 15 active cutting authorities |
| Vermillion Homes Inc | Private company | Homebuilder | Duluth, Minnesota | 11 unimproved residential lots, 2.4 acres, $240,300 |
| Vermont Railway Inc. | Private company | Landowner | Burlington, Vermont | 2 records, 5.7 acres, $1.1M listed |
| Vertex Refining Alabama LLC | Private company | Commercial landlord | Mobile, Alabama | 27 parcels, about 815 acres |
| Vertical Builders (Welland) Inc. (National Homes) | Private company | Homebuilder | Welland, Ontario | 90 |
| Vertical Construction | Private company | Homebuilder | Honolulu, Hawaii | 2,116 units (877 permits) |
| Vesta Properties (Williamstown) Ltd | Private company | Homebuilder | Airdrie, Alberta | 24 units / 106 permits / $7,383,110 |
| Vesta Properties Ltd. | Private company | Homebuilder | Langley, British Columbia | more than 7,000 homes over 35+ years |
| Vestar (Tempe Marketplace) | Private company | Commercial landlord | Tempe, Arizona | 2 parcels, 15.5 acres, $44.7M in its own name |
| Veyron/KDP I Partners, LLC | Private company | Commercial landlord | Victorville, California | $69.4M, 1 industrial parcel |
| VH Mustang Partners LLC (Central tower); AGRE Williams Square Holdings LLC (West and East towers, Chamber building) | Private company | Building owner | Irving, Texas | Central tower 735,258 sq ft; West and East towers 411,592 sq ft each |
| VHS Acquisition Subsidiary (Saint Vincent Hospital, Tenet Healthcare) | Public company | Landowner | Worcester, Massachusetts | 3 records, $135.8M |
| VHS Brownsville Hospital Company, LLC (Tenet Healthcare) | Public company | Building owner | Brownsville, Texas | — |
| VI Home Corp and NHB Associates LLC | Private company | Homebuilder | Bridgeport, Connecticut | 5 new homes sold each |
| Vía Célere | Private company | Homebuilder | Madrid, Spain | 10,000+ homes since 2007 |
| Vianode | Private company | Landowner | St. Thomas, Ontario | around 280 acres |
| Vicano Developments | Private company | Landowner | St. Thomas, Ontario | 67 acres of industrial land |
| Vicano Developments | Private company | Commercial landlord | St. Thomas, Ontario | 67 acres; up to 1.4M sq ft marketed |
| VICI Properties | REIT | Commercial landlord | Cleveland, Ohio | 1 casino property (JACK Cleveland) |
| VICI Properties | REIT | Commercial landlord | Henderson-Paradise, Nevada | 23 Paradise parcels, 645.5 acres, $15.24B taxable; plus Rio Secco golf course in Henderson (7 parcels, about 237 acres) |
| VICI Properties | REIT | Commercial landlord | Las Vegas, Nevada | 37 parcels, $374.1M taxable |
| VICI Properties | REIT | Commercial landlord | New Orleans, Louisiana | Caesars New Orleans casino (improvements; City-owned land) |
| VICI Properties | REIT | Building owner | Yonkers, New York | 138,000 sq ft casino floor (MGM 10-K) |
| VICI Properties (Cincinnati Propco LLC) | REIT | Commercial landlord | Cincinnati, Ohio | 1 casino, 3 parcels, $262.9M (roll) |
| VICI Properties (MGP Lessor, LLC; Greektown Propco LLC) | REIT | Commercial landlord | Detroit, Michigan | 9 parcels, $662.2M assessed |
| VICI Properties Inc. | REIT | Building owner | Shreveport, Louisiana | — |
| Victor Valley Community College District | Government | Building owner | Victorville, California | 253 acres |
| Victor Valley Community College District | Government | Landowner | Victorville, California | 253 acres |
| Victor Valley Hospital Real Estate, LLC | Private company | Building owner | Victorville, California | 101 licensed beds |
| Victory Group consortium with G&S Vastgoed | Private company | Building owner | Amsterdam, Netherlands | 66,581 m2 |
| Victory Group with G&S Vastgoed (consortium) | Private company | Commercial landlord | Amsterdam, Netherlands | 66,581 m2 at Gustav Mahlerlaan 10; EUR 765M (Dec 2021) |
| Viesnica Latvija SIA (100% Linstow AS) | Private company | Building owner | Riga, Latvia | 43,902 m² (2020 report); 44,000 m² (site) |
| Vigi Santé Ltée | Private company | Commercial landlord | Shawinigan, Quebec | Private CHSLD operator, 5000 avenue Albert-Tessier |
| Village governments (18 roll segments) | Government | Landowner | Town of Oyster Bay, New York | 227 parcels, $206.8M |
| Village of Kaslo | Government | Building owner | Kaslo, British Columbia | — |
| Village of Kaslo | Government | Landowner | Kaslo, British Columbia | $1,851,445 of land at cost; 547 parcels, 108.4 ha |
| Village of Kaslo | Government | Commercial landlord | Kaslo, British Columbia | $91,528 of rentals and leases (2024); $88,350 budgeted (2026) |
| Village of Nakusp | Government | Building owner | Nakusp, British Columbia | — |
| Village of Nakusp | Government | Landowner | Nakusp, British Columbia | $1,331,248 of land at cost; about 93 ha of municipal parcels |
| Village of Nakusp | Government | Commercial landlord | Nakusp, British Columbia | 2 leased buildings + the hot springs operation |
| Village of New Denver | Government | Building owner | New Denver, British Columbia | — |
| Village of New Denver | Government | Landowner | New Denver, British Columbia | $1,221,201 of land at cost; 16 parcels, 11.79 ha |
| Village of New Denver | Government | Commercial landlord | New Denver, British Columbia | $267,021 of sales of service; $159,871 of it Parks & Recreation |
| Village of Schaumburg | Government | Building owner | Schaumburg, Illinois | — |
| Village of Schaumburg | Government | Landowner | Schaumburg, Illinois | 86 Cook parcels + 1551 N Thoreau Dr; 4 DuPage parcels (51.4 acres) |
| Village Walk RE 2 LLC | Private company | Landowner | Irving, Texas | 5 accounts, about 173 acres, $44.9M |
| Ville de Baie-Comeau | Government | Building owner | Baie-Comeau, Quebec | 3.90 ha site (39,000 m² of land) |
| Ville de Baie-Comeau | Government | Landowner | Baie-Comeau, Quebec | $116,686,250 over 540 units |
| Ville de Gaspé | Government | Landowner | Gaspé, Quebec | 15.9 km², $64,518,800 over 549 units |
| Ville de Gatineau — comité-choc en logement | Government | Homebuilder | Gatineau, Quebec | 1,300 units approved; 1,500 non-market dwellings targeted |
| Ville de Granby | Government | Building owner | Granby, Quebec | 4.53 ha site |
| Ville de Granby | Government | Landowner | Granby, Quebec | $58,885,000 across its two largest parcels |
| Ville de Granby | Government | Homebuilder | Granby, Quebec | 5,500 new dwellings targeted by 2034; 176 affordable-housing permits in 2024 |
| Ville de Paris | Government | Building owner | Paris, France | — |
| Ville de Pointe-Claire | Government | Building owner | Pointe-Claire, Quebec | 44.06 ha site (440,637.00 m²) |
| Ville de Pointe-Claire | Government | Landowner | Pointe-Claire, Quebec | 211 units, 149.7 ha, $591,456,735 assessed |
| Ville de Pointe-Claire | Government | Homebuilder | Pointe-Claire, Quebec | 211 units, $591,456,735 |
| Ville de Rimouski | Government | Building owner | Rimouski, Quebec | 10,913.9 m² of floor area; 3.50 ha site |
| Ville de Rimouski | Government | Landowner | Rimouski, Quebec | $94,512,600 across its two largest parcels |
| Ville de Rimouski | Government | Homebuilder | Rimouski, Quebec | $94,512,600 across its two largest parcels |
| Ville de Saint-Georges | Government | Landowner | Saint-Georges, Quebec | 530.26 ha, $137,743,100 assessed |
| Ville de Saint-Sauveur | Government | Landowner | Saint-Sauveur, Quebec | 178.30 ha, $46,231,100 assessed |
| Ville de Sainte-Adèle | Government | Landowner | Sainte-Adèle, Quebec | 661.90 ha, $41,824,600 assessed |
| Ville de Salaberry-de-Valleyfield | Government | Landowner | Salaberry-de-Valleyfield, Quebec | 1,074.78 ha, $311,424,400 assessed |
| Ville de Salaberry-de-Valleyfield (as the determinant of what gets built) | Government | Homebuilder | Salaberry-de-Valleyfield, Quebec | ~100 dwellings/year for 10 years |
| Ville de Sept-Îles | Government | Landowner | Sept-Îles, Quebec | $210,470,400 over 1,057 units |
| Ville de Sept-Îles | Government | Homebuilder | Sept-Îles, Quebec | $210,470,400 over 1,057 units |
| Ville de Shawinigan | Government | Landowner | Shawinigan, Quebec | 2,713.70 ha, $212,013,500 assessed |
| Ville de Sherbrooke (as land and garage owner) | Government | Homebuilder | Sherbrooke, Quebec | 715-space garage |
| Ville de Trois-Rivières | Government | Building owner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | 5.01 ha site (50,116.5 m² of land) |
| Ville de Trois-Rivières | Government | Landowner | Cap-de-la-Madeleine (Trois-Rivières), Quebec | $77,918,537 over 137 units |
| Ville de Trois-Rivières | Government | Building owner | Trois-Rivières, Quebec | 9,132.3 m² of floor area on 5.16 ha |
| Ville de Trois-Rivières | Government | Landowner | Trois-Rivières, Quebec | $655,829,989 over 1,168 units and 2,701 ha |
| Ville de Val-d'Or | Government | Landowner | Val-d'Or, Quebec | 1,443 units, 5,802.5 ha, $122,413,500 assessed |
| Ville de Val-d'Or | Government | Homebuilder | Val-d'Or, Quebec | 1,443 units, 5,802.5 ha, $122,413,500 assessed |
| Vilnius University | Institution | Landowner | Vilnius, Lithuania | Botanical Garden (Kairėnai and Vingis): 198.85 ha, operated by the university |
| Vincentian Housing Corporation | Institution | Homebuilder | Sarasota, Florida | 10 units (2025) |
| Vincom Retail JSC (Công ty Cổ phần Vincom Retail, HOSE: VRE) — Vingroup ecosystem | Public company | Commercial landlord | Ho Chi Minh City (Saigon), Vietnam | 15 malls in Ho Chi Minh City of 90 nationwide; ~1.91 million m² mall GFA nationwide (31 Dec 2025) |
| Vincom Retail Landmark 81 Co., Ltd. (Công ty TNHH Vincom Retail Landmark 81), 100% subsidiary of Vincom Retail JSC (HOSE: VRE) | Public company | Building owner | Ho Chi Minh City (Saigon), Vietnam | 48,640 m² retail GFA (mall only); tower 241,000 m² floor area per Wikipedia |
| Vincom Retail Operation Co., Ltd. (Công ty TNHH Vận hành Vincom Retail), 100% subsidiary of Vincom Retail JSC (HOSE: VRE) | Public company | Building owner | Ho Chi Minh City (Saigon), Vietnam | 50,713 m² retail GFA |
| VineBrook Homes Borrower 1 and 2 LLC | Private equity | Homebuilder | Jackson, Mississippi | 102 parcels, $7.3M |
| VineBrook Homes Borrower 2 LLC | Private equity | Homebuilder | Birmingham, Alabama | 58 parcels |
| VineBrook Homes entities (VB One LLC, VB Eleven LLC, NREA VB III LLC, VineBrook Homes Borrower 1 and 2 LLC and others) | Private company | Commercial landlord | Dayton, Ohio | 179 parcels, $19.7M |
| VineBrook Homes Trust | REIT | Commercial landlord | Cincinnati, Ohio | 2,704 homes (Cincinnati market) |
| VineBrook Homes Trust | REIT | Commercial landlord | Kansas City, Missouri | 1,065 homes in the Kansas City MO-KS market; 491 parcels on the city's Jackson County roll |
| VineBrook Homes Trust | REIT | Commercial landlord | Little Rock, Arkansas | 248 homes in the Little Rock market; 72 parcels in the city |
| VineBrook Homes Trust | REIT | Commercial landlord | Memphis, Tennessee | 1,231 homes in the Memphis market; 878 parcels in the city |
| VineBrook Homes Trust | REIT | Commercial landlord | Milwaukee, Wisconsin | 740 homes in the Milwaukee market (31 Dec 2025); 653 parcels, $105.1M in the City |
| VineBrook Homes Trust | REIT | Commercial landlord | Omaha, Nebraska | 272 homes in the Omaha (NE, IA) market (31 Dec 2024) |
| VineBrook Homes Trust (VB One/Two/Nine/Ten LLC, VineBrook Homes Borrower 1 LLC) | REIT | Landowner | Milwaukee, Wisconsin | 653 parcels, $105.1M |
| Vineyard Garden Homes Ltd | Private company | Homebuilder | Midland, Texas | 51 accounts, 10.9 acres |
| Vinhomes JSC (HOSE: VHM) — Vingroup | Public company | Landowner | Ho Chi Minh City (Saigon), Vietnam | c.393 million m² land bank nationwide (30 Apr 2026): 66 mn launched, 327 mn pipeline |
| Vinhomes JSC (HOSE: VHM) — Vingroup | Public company | Homebuilder | Ho Chi Minh City (Saigon), Vietnam | c.393 mn m² land bank nationwide (30 Apr 2026) |
| Vinte Viviendas Integrales (BMV: VINTE), including Javer | Public company | Homebuilder | Mexico City (Ciudad de México) | 15,243 homes (pro-forma 2025, last twelve months) |
| Viola Lordsmeer LP | Private company | Building owner | Phoenix, Arizona | 724,000 sq ft (AZ Big Media); 607,782 sq ft in a 37-storey improvement on the Assessor's Commercial Master |
| Virginia Beach City Public Schools (titled within City property) | Government | Landowner | Virginia Beach, Virginia | 98 parcels, 1,787 acres |
| Virginia Commonwealth University | Government | Landowner | Richmond, Virginia | 174 parcels, $2.48B (4.4% of the roll), 165 acres |
| Virginia Electric and Power Company (Dominion Energy Virginia) | Public company | Landowner | Alexandria, Virginia | 5 parcels, 9.6 acres; $270.7M public-service assessment (2025) |
| Virginia Electric and Power Company (Dominion Energy) | Public company | Landowner | Arlington, Virginia | 4 parcels on the County roll (substations), nominal value |
| Virginia Electric and Power Company (Dominion Energy) | Public company | Landowner | Newport News, Virginia | $277.4M public-service assessment; 25 mapped polygons, about 53 acres |
| Virginia Port Authority | Government | Building owner | Newport News, Virginia | 169.83 acres (125.31 above mean low water) |
| Virginia Port Authority | Government | Landowner | Newport News, Virginia | 2 parcels, $116.3M; about 166 acres |
| Virginia Port Authority / Commonwealth of Virginia (Norfolk International Terminals) | Government | Landowner | Norfolk, Virginia | 5 parcels, $367M; 906 acres |
| Virginia Tech (Virginia Tech Foundation Inc, VPI&SU, H R Foundation Inc) | Institution | Landowner | Roanoke, Virginia | 10 parcels, 18.7 acres, $144.3M |
| Virginia Tech Foundation Inc; Virginia Polytechnic Institute and State University | Institution | Building owner | Roanoke, Virginia | — |
| Virginia Tech Foundation, Inc. | Institution | Building owner | Alexandria, Virginia | — |
| Virginia Tech Foundation, Inc. | Institution | Landowner | Alexandria, Virginia | 3 parcels, $129.1M, 4.3 acres |
| Viridian Holdings LP (land developer) | Developer | Homebuilder | Arlington, Texas | 242 accounts, 82.8 acres |
| Visalia Unified School District | Government | Landowner | Visalia, California | 40 active schools in Visalia (36 district-run + 4 charters), 28,279 students, 2023-24 |
| Vista Hospitality | Private company | Building owner | Greater Sudbury, Ontario | — |
| Vista Hospitality | Private company | Commercial landlord | Greater Sudbury, Ontario | Elm Place / Rainbow Centre, downtown |
| Vistry Group PLC | Public company | Homebuilder | London, United Kingdom | 15,658 (2025) |
| Viterra | Private company | Building owner | Thunder Bay, Ontario | — |
| Viva Land | Developer | Building owner | Ho Chi Minh City (Saigon), Vietnam | 6,800 m² of land |
| Viva Negocio Inmobiliario S.A.C. (AENZA S.A.A.) | Public company | Homebuilder | Lima, Peru | 1,163 units delivered in 2023 (1,150 affordable, 13 other); 8,728 units sold 2015–2023 |
| Vornado Realty Trust | REIT | Building owner | Chicago, Illinois | 3,693,000 sq ft in service (3,697,000 total) |
| Vornado Realty Trust | REIT | Commercial landlord | Chicago, Illinois | 3,693,000 sq ft |
| Vornado Realty Trust | REIT | Commercial landlord | New York City, New York | 19.2M sq ft Manhattan office |
| Vornado Realty Trust | REIT | Building owner | San Francisco, California | 1.8 million sq ft (three buildings) |
| Vornado Realty Trust | REIT | Commercial landlord | San Francisco, California | 1.8M sq ft, 3 buildings |
| VR Group (VR-Yhtymä Oyj) | Government | Building owner | Helsinki, Finland | — |
| VR Group (VR-Yhtymä Oyj) — Finnish State | Government | Landowner | Helsinki, Finland | 25 passenger-station properties plus 3 border stations nationally (May 2023), including Helsinki Central |
| Vrancor Group | Private company | Commercial landlord | Hamilton, Ontario | over 22 hospitality properties across Ontario, plus Hamilton residential and commercial |
| VRRRF LLC | Private company | Building owner | Vieques, Puerto Rico | — |
| VRRRF LLC | Private company | Commercial landlord | Vieques, Puerto Rico | Former W Retreat & Spa site (largest hotel on the island; closed since 2017) |
| Vulcan Lands Inc | Private company | Landowner | Winston-Salem, North Carolina | 27 parcels, about 350 acres; $5.5M |
| Vulcan Lands, Inc. | Private company | Landowner | Clarksville, Tennessee | 12 parcels, 384.7 acres inside the city, $6.5M appraised |
| Vulcan Lands, Inc. (Vulcan Materials) | Public company | Landowner | Chattanooga, Tennessee | 7 parcels, about 448 acres, $11.2M appraised |
| W B B Homes LLC | Private company | Homebuilder | Richmond, Virginia | 12 sales |
| W. P. Carey | REIT | Commercial landlord | Stockton, California | $47.2M gross |
| W3ST LL I LLC and West LL II LLC (lessor under Sherwin-Williams' sale-leaseback) | Private company | Building owner | Cleveland, Ohio | 1,074,698 sq ft (roll, tower parcel) |
| Waco Independent School District | Government | Landowner | Waco, Texas | Waco High School 39.43 acres, $73.5M |
| Wagner Enterprises LLC | Private company | Homebuilder | Paducah, Kentucky | 27 residential parcels |
| Wagner Enterprises LLC (and Wagner Enterprises VIII LLC) | Private company | Commercial landlord | Paducah, Kentucky | 54 parcels, 27.7 acres |
| Wake County | Government | Landowner | Cary, North Carolina | 26 parcels, about 1,078 acres, $78.5M |
| Wake County | Government | Landowner | Raleigh, North Carolina | 51 parcels, about 435 acres, $1.14B |
| Wake County Board of Education (WCPSS) | Government | Landowner | Cary, North Carolina | 42 parcels, about 1,044 acres, $1.14B |
| Wake County Board of Education (WCPSS) | Government | Landowner | Raleigh, North Carolina | 80 parcels, about 1,666 acres, $2.04B |
| Wake Forest University | Institution | Building owner | Winston-Salem, North Carolina | 213.9 acres (main parcel) |
| Wake Forest University | Institution | Landowner | Winston-Salem, North Carolina | 177 parcels, about 779 acres; $72.3M taxable |
| Wake Forest University Health Sciences and North Carolina Baptist Hospitals | Institution | Landowner | Winston-Salem, North Carolina | 108 parcels, about 123 acres; $213.3M taxable |
| Wakefern Food Corp | Private company | Commercial landlord | Elizabeth, New Jersey | 3 parcels, $71.3M, 21.2 stated acres |
| WakeMed | Institution | Building owner | Cary, North Carolina | 633,930 sq ft |
| WakeMed | Institution | Landowner | Cary, North Carolina | 1 parcel, 23.0 acres, $147.4M |
| Wal-Mart (Wal Mart Real Estate Business Trust; Wal Mart Store) | Public company | Commercial landlord | Paducah, Kentucky | 2 parcels, 47.2 acres |
| Wal-Mart (Wal-Mart Stores Inc; Wal Mart Real Estate Business Trust) | Public company | Commercial landlord | Pasco-Richland-Kennewick, WA | 3 parcels, 45.9 acres, $47.9M |
| Wal-Mart Canada Corp | Public company | Commercial landlord | Fort St. John, British Columbia | $390,513.88 |
| Wal-Mart Canada Corp | Public company | Commercial landlord | Terrace, British Columbia | $377,864.40 |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Baton Rouge, Louisiana | 13 parcels, assessed $12.6M |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Gulfport, Mississippi | 4 parcels, 39 acres, $18.9M |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Killeen, Texas | 4 accounts, 42.3 acres, $27.6M |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Lafayette, Louisiana | 3 parcels, 45.8 acres, $3.54M assessed in the city; 23 parcels, $8.03M parish-wide |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Little Rock, Arkansas | 4 parcels, 90.2 acres, $52.7M |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Montgomery, Alabama | 5 parcels, 98.5 acres, $92.3M |
| Wal-Mart Real Estate Business Trust | Public company | Building owner | North Bend-Coos Bay, Oregon | — |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | North Bend-Coos Bay, Oregon | 4 accounts, 28.4 acres, $25.1M |
| Wal-Mart Real Estate Business Trust | Public company | Commercial landlord | Shreveport, Louisiana | 7 parcels, $7.09M assessed |
| Wal-Mart Real Estate Business Trust (truncated) | Public company | Commercial landlord | Lake Charles, Louisiana | 16 parcels, 4 assessments, 49.4 acres |
| Wal-Mart Real Estate Business Trust (Walmart Inc.) | Public company | Building owner | Clinton, Mississippi | 188,317 sq ft base area; 10.46 acres |
| Wal-Mart Real Estate Business Trust (Walmart Inc.) | Public company | Commercial landlord | Clinton, Mississippi | $11.4M, 1 parcel, 10.46 acres |
| Wal-Mart Real Estate Business Trust and Sam's Real Estate Business Trust | Public company | Commercial landlord | Sioux Falls, South Dakota | 7 parcels, 66 acres, $690,201 tax |
| Wal-Mart Stores / Wal-Mart Real Estate | Public company | Commercial landlord | Tyler, Texas | $90.0M (No. 6) |
| Wal-Mart Stores East LP | Public company | Commercial landlord | Gainesville, Florida | 3 parcels, $22.7M, 361,369 sq ft |
| Wal-Mart Stores East, Inc. (land) / Wal-Mart Stores East, LP (building) | Public company | Building owner | Carlsbad, New Mexico | — |
| Wal-Mart Stores, Inc. | Public company | Commercial landlord | Rockford, Illinois | 2 parcels, about 5 acres |
| Wal-Mart Stores, Inc. | Public company | Landowner | Victorville, California | 15 parcels, $74.6M (Victorville Area) |
| Walden Lands Inc. | Private company | Homebuilder | Greater Sudbury, Ontario | 50 |
| Walker Field, Colorado, Public Airport Authority (Grand Junction Regional Airport Authority) | Government | Building owner | Grand Junction, Colorado | — |
| Walker Field, Colorado, Public Airport Authority (Grand Junction Regional Airport) | Government | Landowner | Grand Junction, Colorado | 48 parcels, 2,604.3 acres, $67.9M |
| Wallenstam AB | Public company | Building owner | Stockholm, Sweden | 16,181 m2 |
| Wallenstam AB | Public company | Homebuilder | Stockholm, Sweden | 1,078 apartments under construction (30 Sep 2026, Stockholm and Gothenburg) |
| Waller Construction Inc | Private company | Homebuilder | Springfield, Illinois | 13 sales, $4.6M |
| Walmart | Public company | Commercial landlord | Eugene, Oregon | 3 lots, 32.9 acres |
| Walmart | Public company | Commercial landlord | Mesa, Arizona | 10 parcels, $163.8M |
| Walmart (Wal-Mart Real Estate Business Trust, Wal-Mart Realty Company) | Public company | Commercial landlord | Fort Collins, Colorado | 2 parcels, about 28 acres |
| Walmart (Wal-Mart Real Estate Business Trust; Sam's Real Estate Business Trust) | Public company | Commercial landlord | Fort Wayne, Indiana | 8 parcels, $53.1M |
| Walmart (Wal-Mart Real Estate Business Trust; Sam's Real Estate Business Trust) | Public company | Commercial landlord | Grand Junction, Colorado | 3 parcels, 579,369 sq ft, $41.4M |
| Walmart (Wal-Mart Real Estate Business Trust; Sams Real Estate) | Public company | Commercial landlord | Amarillo, Texas | 9 accounts, about 142 acres |
| Walmart (Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Colorado Springs, Colorado | 14 parcels, 1.40M sq ft, $131.9M (roll) |
| Walmart (Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Lincoln, Nebraska | 7 parcels, $44.3M, about 77 acres |
| Walmart (Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Springfield, Missouri | 10 parcels, about 72 acres, $38.4M |
| Walmart (Wal-Mart Stores East LP; Sam's East Inc) | Public company | Commercial landlord | Pensacola, Florida | 3 parcels, 371,992 sq ft, $22.1M |
| Walmart (Wal-Mart Stores East LP; Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Chesapeake, Virginia | 7 commercial parcels, about 106 acres |
| Walmart (Walmart/Sams Club) | Public company | Commercial landlord | Palmdale, California | $91.4M taxable value (rank 5) |
| Walmart / Sam's Club | Public company | Commercial landlord | Columbus, Georgia | $42,367,753 |
| Walmart Inc. | Public company | Building owner | Auburn, New York | 201,003 sq ft GFA (roll) |
| Walmart Inc. | Public company | Commercial landlord | Auburn, New York | 201,003 sq ft, $18.0M |
| Walmart Inc. | Public company | Commercial landlord | Brownsville, Texas | 5 accounts, about 92 acres; $44.5M |
| Walmart Inc. (and Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Omaha, Nebraska | 19 parcels, $103.4M, 1.72M sq ft |
| Walmart Inc. (Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Fayetteville, North Carolina | 6 parcels, 110.7 acres, $68.6M |
| Walmart Inc. (Wal-Mart Real Estate Business Trust) | Public company | Commercial landlord | Lubbock, Texas | 11 accounts, about 136 acres, $73.1M |
| Walmart Real Estate Business Trust | Public company | Commercial landlord | Michigan City, Indiana | $9.6M, 5 parcels |
| Walnut Creek Transit Lifestyle Associates (WCTLA) | Developer | Homebuilder | Walnut Creek, California | About 596 units planned at Walnut Creek BART; 358 (the Waymark) completed 2023 |
| Walsh FBI Chesapeake LLC (FBI Norfolk field office building) | Private company | Commercial landlord | Chesapeake, Virginia | 10.4 acres; assessed at $34.1M |
| Walton/Okaloosa Regional Utility Authority | Government | Landowner | Destin, Florida | 2 parcels, 30.8 acres, $26.1M |
| Ward County | Government | Building owner | Minot, North Dakota | — |
| Ward County | Government | Landowner | Minot, North Dakota | 55 parcels / 64 acres |
| Warehouse partnerships mailed to PO Box 2980, Chicago (B10 Jupiter Trade Center TX, Miller Road Garland Owner LP, Shiloh Road Garland Owner LP, BPP 4040 Forest Owner LP, Harvest A 3838 Miller LLC, BRE Jupiter TX 1B Owner LLC) | Private company | Commercial landlord | Garland, Texas | 8 accounts, 1,945,834 sq ft, $157.7M |
| Warehouse Services No. 5 LLC and related entities (WSI) | Private company | Commercial landlord | Evansville, Indiana | 14 city parcels, $104.6M; 17 county-wide, $116.2M |
| Warren Consolidated Schools | Government | Landowner | Warren, Michigan | 30 parcels, 242.3 acres |
| Warren Ranch | Private company | Landowner | Houston, Texas | 18 accounts, 5,935 acres |
| Washington County Board of County Commissioners | Government | Landowner | Hagerstown, Maryland | 25 accounts, 101 acres, $72.0M in the city; 321 accounts, 2,750 acres, $308.9M county-wide |
| Washington County Junior College District (Blinn College) | Government | Landowner | Bryan-College Station, Texas | 1 account, 87 acres, $84.1M |
| Washington Department of Natural Resources | Government | Landowner | Seattle, Washington | 199 parcels, 323 acres |
| Washington Metropolitan Area Transit Authority | Government | Building owner | Alexandria, Virginia | — |
| Washington Metropolitan Area Transit Authority (WMATA) | Government | Landowner | Alexandria, Virginia | 50 parcels, $403.2M, 92.4 acres |
| Washington Metropolitan Area Transit Authority (WMATA) | Government | Landowner | Arlington, Virginia | 37 parcels, $54M |
| Washington Metropolitan Area Transit Authority (WMATA) | Government | Landowner | Washington, District of Columbia | 404 lots, $1.46B, 210.0 acres |
| Washington State Department of Natural Resources | Government | Landowner | Pasco-Richland-Kennewick, WA | 28 state parcels, 356 acres, $66.4M (Richland areas) |
| Washington State Department of Transportation | Government | Building owner | Sidney, British Columbia | — |
| Washington State Department of Transportation | Government | Commercial landlord | Sidney, British Columbia | $68,345 municipal / $166,349 total |
| Washington State Historical Society | Government | Building owner | Tacoma, Washington | 139,200 gross sq ft (OFM facility plan) |
| Washington State University | Institution | Landowner | Pasco-Richland-Kennewick, WA | 9 parcels, 149 acres, $61.2M (Richland) |
| Washington State University (WSU Health Sciences Spokane) | Institution | Landowner | Spokane, Washington | 55-acre campus |
| Washington Township Health Care District | Government | Building owner | Fremont, California | 31-acre campus; 352,405 gross sq ft in 2006, planned to rise to 943,300 |
| Washington Township Health Care District | Government | Landowner | Fremont, California | 31-acre medical campus |
| Washington University and BJC HealthCare (Central West End medical campus) | Institution | Landowner | St. Louis, Missouri | 166 parcels, about 175 acres, $87.3M |
| Washoe County | Government | Building owner | Reno-Sparks, Nevada | — |
| Washoe County | Government | Landowner | Reno-Sparks, Nevada | 76 parcels, about 1,320 acres, $351.2M taxable |
| Washoe County School District | Government | Landowner | Reno-Sparks, Nevada | 108 parcels, about 1,042 acres, $737.4M taxable |
| Wastell Builders | Family / private | Homebuilder | London, Ontario | 363 |
| Watchtower Homes and Construction LLC | Private company | Homebuilder | Richmond, Virginia | 26 sales |
| Water and irrigation bodies | Government | Landowner | Grand Junction, Colorado | Ute Water Conservancy District 5 parcels, 28.5 acres; irrigation and drainage 30 parcels, 36.4 acres |
| Water districts (Otay Water District, Sweetwater Authority) | Government | Landowner | Chula Vista, California | 51 parcels |
| Water Street OConnor LP | Private company | Building owner | Irving, Texas | 316 apartments (303,285 sq ft) plus 59,492 sq ft of restaurant and retail and a 269,170 sq ft garage |
| Water suppliers | Government | Landowner | Town of Oyster Bay, New York | 131 parcels, $225.8M |
| Water Works & Sanitary Sewer Board of the City of Montgomery | Government | Landowner | Montgomery, Alabama | 105 parcels, 1,601 acres, $30.7M |
| Water Works Board of the City of Birmingham | Government | Landowner | Birmingham, Alabama | 4 parcels, about 81 acres |
| Watercrest Development LLC | Developer | Homebuilder | Tulsa, Oklahoma | 245 accounts (243 vacant lots), about 121 acres |
| Waterford Property Company | Private company | Homebuilder | Santa Ana, California | 644 units under construction |
| Waterford Property Company / California Statewide Communities Development Authority | Government | Commercial landlord | Escondido, California | 314 apartments ($157M, Dec 2021) |
| Waterfront Development Corporation Ltd., now Build Nova Scotia (land) | Government | Building owner | Halifax, Nova Scotia | over 450,000 sq ft across almost five acres |
| Waters Edge Developments Inc and Waters Edge East LLC | Developer | Homebuilder | Fort Collins, Colorado | 285 (plus 17 held by its metropolitan district) |
| Watson Investigations LLC | Private company | Building owner | Miami, Florida | 1,050,687 sq ft gross |
| Watts Group Development Inc | Developer | Homebuilder | Cedar Rapids, Iowa | 32 vacant lots |
| Wave Properties Ltd. | Private company | Homebuilder | Williams Lake, British Columbia | $1,099 |
| Wayne County (incl. Charter County of Wayne and the County Treasurer) | Government | Landowner | Detroit, Michigan | 261 parcels, 139 acres |
| Wayne State University | Institution | Landowner | Detroit, Michigan | 187 parcels, 218 acres |
| WC Bradley / WCB Residential | Private company | Commercial landlord | Columbus, Georgia | $43,105,955 |
| WCP SFR Properties LLC | Private company | Commercial landlord | Clarksville, Tennessee | 67 parcels in the city, $21.5M appraised (78 county-wide) |
| WCW Olympus Destin LLC | Private company | Commercial landlord | Destin, Florida | 3 parcels, 371,569 sq ft, $50.3M |
| We Energies (Wisconsin Electric Power Co, Wisconsin Gas LLC) | Public company | Landowner | Milwaukee, Wisconsin | 107 parcels, $78.3M |
| Webb County | Government | Building owner | Laredo, Texas | — |
| Webb County | Government | Landowner | Laredo, Texas | 67 accounts, about 988 acres |
| Weber USA Corporation | Private company | Landowner | North Charleston, South Carolina | 17 parcels, 361 acres |
| Weekley Homes | Private company | Homebuilder | Arlington, Texas | 16 accounts |
| Weekley Homes | Developer | Homebuilder | Mesa, Arizona | 42 homes |
| Weekley Homes | Private company | Homebuilder | Scottsdale, Arizona | 19 parcels |
| Weekley Homes | Private company | Homebuilder | St. Petersburg, Florida | 22 / 23 parcels |
| Weekley Homes LLC | Private company | Homebuilder | Broomfield, Colorado | 54 lots |
| Weekley Homes LLC | Private company | Homebuilder | Daytona Beach, Florida | 59 parcels |
| Weekley Homes LLC | Private company | Homebuilder | Denver, Colorado | 50 (117) |
| Weekley Homes LLC | Private company | Homebuilder | Irving, Texas | 30 accounts |
| Weekley Homes LLC | Private company | Homebuilder | Vancouver, Washington | 23 lots |
| Wegmans Food Market Inc | Private company | Commercial landlord | Auburn, New York | 3 parcels, 70,425 sq ft, $6.3M |
| Wei Wai Kum First Nation | Government | Commercial landlord | Campbell River, British Columbia | co-owner of a 442,760 sq ft centre, plus marina, RV park and fuel sales |
| Wei Wai Kum First Nation and We Wai Kai Nation | Government | Landowner | Campbell River, British Columbia | 487.5 ha of federal reserve inside the city, 3.2% of its land |
| Weidner (MN … Apartments LLCs mailed care of Weidner Investment Services) | Private company | Commercial landlord | Minneapolis, Minnesota | 73 parcels, 4,817 units; $968.4M (2026 assessment) |
| Weidner (MN 4th & Park Tower LLC and 1400 Park Ave Apts LLC) | Private company | Homebuilder | Minneapolis, Minnesota | 590 units in two buildings (2020 and 2022) |
| Weidner-managed apartment LLCs | Private company | Commercial landlord | Anchorage, Alaska | 48 parcels, 905 living units, $86.2M |
| Weingarten joint ventures (Las Tiendas, Nolana, Northcross, 1815 S 10th) | REIT | Commercial landlord | McAllen, Texas | 15 accounts, about 38 acres |
| Welcome Fort Wayne LLC | Private company | Building owner | Fort Wayne, Indiana | — |
| Well Cogir Landlord III LP | Private company | Commercial landlord | Vancouver, Washington | $128.9M; 10 taxlots, 731,476 sq ft |
| Wellington Bay Estates Limited | Private company | Homebuilder | Welland, Ontario | 26 (25 of them condominium) |
| Wellington Management (Currie Commons LP, Franklin LP, Midtown Corner LLC) | Private company | Homebuilder | Minneapolis, Minnesota | 531 units in three buildings (2020 to 2023) |
| Wellmark, Inc. | Private company | Building owner | Des Moines, Iowa | — |
| Wellmark, Inc. | Private company | Commercial landlord | Des Moines, Iowa | 2 parcels, $106.5M |
| Wells Fargo Bank NA | Public company | Building owner | Chandler, Arizona | 1,323,969 sq ft of improvement components over five parcels: four 4-storey buildings of about 200,000 sq ft each and 524,170 sq ft on a fifth parcel (Commercial Master) |
| Wells Fargo Bank NA | Public company | Building owner | Irving, Texas | 850,390 sq ft gross; 818,950 sq ft net lease area |
| Wells Fargo Properties, Inc. | Public company | Building owner | Charlotte, North Carolina | — |
| Wells Fargo Properties, Inc. | Public company | Commercial landlord | Charlotte, North Carolina | 21 parcels, $500.6M (roll) |
| Welltower Inc. | REIT | Commercial landlord | Palm Desert, California | 3 assisted-living parcels, $116.7M, 32.6 acres |
| Welltower Inc. | REIT | Commercial landlord | Toms River, New Jersey | 2 commercial parcels, $23.8M assessed |
| Welltower Inc. (HCRI Massachusetts Properties Trust II) | REIT | Commercial landlord | Worcester, Massachusetts | 1 record, $42.7M |
| Werner Bromberg Limited (Bromberg Homes) | Family / private | Homebuilder | Cambridge, Ontario | 291 |
| Wesbild Holdings Ltd. | Private company | Landowner | Vernon, British Columbia | Predator Ridge — "nearly 1,000 units built-to-date" |
| Wesco IV LLC | Private company | Landowner | Santa Clarita, California | $136,480,799 · 2 parcels |
| Wesgroup Properties | Developer | Building owner | New Westminster, British Columbia | 1.4M sq ft of buildable area across eight buildings |
| Wesgroup Properties | Family / private | Landowner | New Westminster, British Columbia | a 1.4M sq ft masterplan site in Sapperton |
| Wesgroup Properties | Developer | Commercial landlord | New Westminster, British Columbia | over 600,000 sq ft of office and over 140,000 sq ft of retail at Brewery District |
| Wesgroup Properties | Family / private | Homebuilder | New Westminster, British Columbia | 1.4M sq ft of buildable area, eight buildings, seven completed |
| Wesgroup Properties | Developer | Building owner | Port Moody, British Columbia | 14.8 acres (6.0 ha) |
| Wesgroup Properties | Developer | Homebuilder | Port Moody, British Columbia | about 2,587 units; 14.8 acres; 59 lots |
| Wesgroup Properties | Family / private | Homebuilder | Vancouver, British Columbia | 7,000+ |
| Wesgroup Properties / Inlet District Investments Ltd. | Developer | Landowner | Port Moody, British Columbia | 14.8 acres across 59 lots |
| Wesley Clover International Corporation | Private company | Building owner | Kanata, Ontario | 276 rooms and suites; over 30,000 sq ft of event space |
| Wesley Clover International Corporation | Private company | Landowner | Kanata, Ontario | 30 commercial buildings (~3M sq ft), a 276-room hotel and an 18-hole golf club |
| Wesley Housing / AHC (non-profit affordable) | Institution | Homebuilder | Arlington, Virginia | 97 + 77 units |
| Wessal Capital | Private company | Building owner | Rabat, Morocco | 94 ha of a 109 ha project site |
| Wessal Capital | Private company | Landowner | Rabat, Morocco | 94 ha ceded by AAVB for the Wessal-Bouregreg project (of 109 ha) |
| West Acres Development Co | Private company | Building owner | Fargo, North Dakota (Fargo-Moorhead) | 413,965 sq ft main parcel (roll); 950,000 sq ft (Wikipedia) |
| West Acres Development Co (and West Acres-named entities) | Private company | Commercial landlord | Fargo, North Dakota (Fargo-Moorhead) | 28 parcels, $150.3M |
| West Boundary Community Forest Inc. | Private company | Landowner | Grand Forks, British Columbia | 46 ha across two active Forestry Licences to Cut (A96962 and A97511) |
| West Country Milton Properties Ltd. (Country Homes) | Private company | Homebuilder | Milton, Ontario | 310 |
| West Edmonton Mall Property Inc. | Private company | Building owner | Edmonton, Alberta | 5,300,000 sq ft |
| West Edmonton Mall Property Inc. | Private company | Landowner | Edmonton, Alberta | 43.36 ha in one parcel — the city's highest-assessed account |
| West End Lodge Beaumont LLC | Private company | Building owner | Beaumont, Texas | — |
| West End Lodge Beaumont LLC | Private company | Commercial landlord | Beaumont, Texas | 1 apartment account, 21.4 acres, $47.6M |
| West Fraser Mills Ltd. | Public company | Building owner | Smithers, British Columbia | 226.08 million board feet of lumber a year, plus 206,400 BDUs of chips |
| West Fraser Mills Ltd. | Public company | Commercial landlord | Smithers, British Columbia | a sawmill rated 226.08M board feet and a share of a 103,980-tonne pellet plant |
| West Fraser Mills Ltd. | Public company | Building owner | Williams Lake, British Columbia | — |
| West Fraser Mills Ltd. | Public company | Commercial landlord | Williams Lake, British Columbia | $34,414 of revitalization exemption; licensee of 262,996 ha of Crown tenure |
| West Fraser Timber Co. Ltd. | Public company | Building owner | Cochrane, Alberta | — |
| West Fraser Timber Co. Ltd. | Public company | Landowner | Cochrane, Alberta | the Spray Lake mill site plus tenure over 474,664 ha of Crown land |
| West Fraser Timber Co. Ltd. | Public company | Commercial landlord | Cochrane, Alberta | a sawmill and one of two company-wide wood treating facilities; +155 MMfbm of capacity |
| West Fraser Timber Co. Ltd. | Public company | Building owner | Hinton, Alberta | — |
| West Fraser Timber Co. Ltd. | Public company | Commercial landlord | Hinton, Alberta | the Hinton lumber mill; tenure over 1,001,420 hectares |
| West Fraser Timber Co. Ltd. (as licensee, not owner) | Public company | Landowner | Williams Lake, British Columbia | 262,995.9 ha of Crown tenure; 80.7 ha of freehold |
| West Haymarket Holding Company LLC | Private company | Building owner | Lincoln, Nebraska | 1.12 acres (roll) |
| West Haymarket Joint Public Agency | Government | Landowner | Lincoln, Nebraska | 35 parcels, about 94 acres |
| West Haymarket Joint Public Agency and City of Lincoln | Government | Building owner | Lincoln, Nebraska | 11.0 acres (roll) |
| West Hill Homes Ltd. and Rockdale Homes Inc. | Private company | Homebuilder | Stittsville, Ontario | 9 and 2 |
| West Park Avenue LLC | Private company | Building owner | Portland, Oregon | — |
| West Properties Zimbabwe (WestProp) | Private company | Homebuilder | Harare, Zimbabwe | Pomona City: 'several thousand homes' planned; Pokugara: 150+ town houses (phase 1) |
| West Shore Antigua LLC (Boston) | Private company | Commercial landlord | St. Augustine, Florida | 400 apartment units, $36.8M |
| West Shore entities (Traditions, Lake Walk, SoCo LLCs) | Private company | Commercial landlord | Bryan-College Station, Texas | $169.7M, 4 accounts |
| West Shore LLC (Tobacco Row) | Private company | Commercial landlord | Richmond, Virginia | 21 parcels, $130.1M |
| West Star Construction | Private company | Homebuilder | Visalia, California | 448 lots (1 map) |
| West Town Mall LLC (Simon Property Group joint venture) | REIT | Building owner | Knoxville, Tennessee | 1,275,963 sq ft GLA (Simon 10-K); mall parcel 44.83 acres (KGIS) |
| West Village LLC | Private company | Homebuilder | Fort Lauderdale, Florida | 417 units |
| Westbank | Developer | Homebuilder | San Jose, California | 1,492 homes proposed (2 downtown projects, 2025) |
| Westbank First Nation | Government | Landowner | West Kelowna, British Columbia | 5,668 ha of Crown land under licence inside the city; 1 fee-simple parcel |
| Westbank First Nation | Government | Building owner | Westbank, British Columbia | — |
| Westbank First Nation | Government | Landowner | Westbank, British Columbia | The governing authority over the land, and the taxing authority on it |
| Westbank First Nation Member housing | Government | Homebuilder | Westbank, British Columbia | about 540 Members on reserve |
| Westchester County | Government | Landowner | Yonkers, New York | 77 parcels, $1.34B, 1,062 acres |
| Westchester County Industrial Development Agency | Government | Landowner | White Plains, New York | 4 parcels, $54.7M, 38.2 acres |
| Westchester Mall, LLC | REIT | Building owner | White Plains, New York | 802,897 sq ft (Simon 10-K) |
| Westchester Mall, LLC (Simon Property Group 40%) | REIT | Commercial landlord | White Plains, New York | $520.5M on 6 parcels (one vacant); 802,897 sq ft |
| Westcliff | Private company | Building owner | Kitchener, Ontario | 645,877 sq ft (Westcliff); 731,916 sq ft as reported at sale |
| Westcliff | Private company | Commercial landlord | Kitchener, Ontario | 645,877 sq ft (Fairview Park) |
| Westcliff | Private company | Building owner | Moncton, New Brunswick | 784,372 sq ft on a 60-acre site |
| Westcliff | Private company | Commercial landlord | Moncton, New Brunswick | 784,372 sq ft (Champlain Place, Dieppe) on 60 acres |
| Westcliff (Groupe de Sociétés Westcliff) | Family / private | Commercial landlord | Gatineau, Quebec | 840,000 sq ft, 150 premises |
| Westcoast Energy Inc | Public company | Commercial landlord | Fort St. John, British Columbia | $247,313.11 |
| Westdale (Westdale partnerships, 2550 Pacific Ave, Dallas) | Private company | Commercial landlord | Irving, Texas | 10 accounts, 2,185 apartments, $284.2M |
| Westdell Development Corporation | Private company | Building owner | London, Ontario | 700,000 sq ft |
| Westdell Development Corporation | Private company | Landowner | London, Ontario | White Oaks Mall, a 700,000 sq ft enclosed mall with 180 stores |
| Westdell Development Corporation | Private company | Commercial landlord | London, Ontario | 700,000 sq ft (White Oaks Mall), 180 stores |
| Western & Southern Financial Group (W&S Real Estate Holdings / Eagle Realty) | Private company | Commercial landlord | Cincinnati, Ohio | 40 parcels, $409.1M (roll) |
| Western Forest Products Inc. | Public company | Landowner | Campbell River, British Columbia | 344,177 ha of Crown tenure; 4,042 ha of freehold in the box |
| Western Forest Products Inc. | Public company | Landowner | Courtenay, British Columbia | 188,019 ha of Crown tenure reaching the Comox Valley; freehold not established here |
| Western Hills Homes Co LLC | Private company | Homebuilder | Grand Junction, Colorado | 71 county / 71 city |
| Western Mortgage Corporation | Private company | Building owner | Powell River, British Columbia | — |
| Western Mortgage Corporation | Private company | Commercial landlord | Powell River, British Columbia | 4320 Joyce Avenue |
| Western Municipal Water District of Riverside County | Government | Landowner | Corona, California | party to the 2014 wastewater-rights agreement; WRCRWA member agency |
| Western Refining Co LP and Freeport-McMoRan | Public company | Landowner | El Paso, Texas | 551 and 217 acres |
| Western Virginia Foundation for the Arts and Sciences | Institution | Building owner | Roanoke, Virginia | — |
| Western Virginia Water Authority | Government | Landowner | Roanoke, Virginia | 50 parcels, 251.4 acres, $140.2M |
| Westgate Mall Realty LLC et al | Private company | Building owner | Amarillo, Texas | — |
| Westgate Mall Realty LLC et al (Mason Asset Management, Namdar Realty Group, CH Capital Group) | Private company | Commercial landlord | Amarillo, Texas | 15 accounts, about 94 acres; 878,000 sq ft |
| Westgate Resorts Ltd | Private company | Commercial landlord | Williamsburg, Virginia | 2 parcels, 11.2 acres, $19.1M |
| Westgate SC LLC | Private company | Commercial landlord | Springfield, Illinois | $49,850,000 (Oct 2025), 5 parcels |
| WestMarc - Huntington LLC | Developer | Homebuilder | Newport News, Virginia | 5 parcels in Huntington Pointe |
| Westmark Construction Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 21144, in good standing |
| Westmorland Road retail node | Private company | Commercial landlord | Saint John, New Brunswick | $108.1 million assessed across four accounts |
| Weston Investment Co LLC | Private company | Landowner | Portland, Oregon | 144 lots, 112 acres, $590.2M |
| Weston Investment Co LLC | Private company | Commercial landlord | Portland, Oregon | 144 lots, 112 acres, $590.2M |
| Westport Homes | Private company | Homebuilder | Schaumburg, Illinois | 10 sales 2023-2025 |
| WestUrban Developments Ltd. | Private company | Homebuilder | Victoria, British Columbia | 336 rental units at Blueprint Residences |
| Wetland and stream mitigation banks | Private company | Landowner | Chesapeake, Virginia | about 2,700 acres across three entities |
| Weyerhaeuser NR Company / Weyerhaeuser Forest Holdings | Public company | Landowner | Gainesville, Florida | 10 parcels, 2,572 acres, $5.6M |
| WF Real Property Resources LLC | Private company | Homebuilder | Birmingham, Alabama | 99 parcels |
| WFC Property LLC | Private company | Building owner | Winston-Salem, North Carolina | 723,959 sq ft (roll) |
| Whaling Home Construction Limited | Private company | Homebuilder | Hanover, Ontario | 75 |
| Wheelock Street Capital (acquiring entity not named in sources opened) | Private equity | Building owner | Virginia Beach, Virginia | — |
| Wheelock Street Capital (Cavalier resort) | Private equity | Commercial landlord | Virginia Beach, Virginia | 3 hotels; $161.8M on the three parcels (WTKR: $174.1M total) |
| Whistler 2020 Development Corporation | Government | Homebuilder | Whistler, British Columbia | 745 new bed units with the WHA, 2019–2025 |
| Whistler Housing Authority | Government | Building owner | Whistler, British Columbia | 375 rental units |
| Whistler Housing Authority | Government | Homebuilder | Whistler, British Columbia | 375 rental units; 987 owner-occupied units under covenant |
| Whistler Mountain Resort Limited Partnership and Blackcomb Skiing Enterprises Limited Partnership | Public company | Commercial landlord | Whistler, British Columbia | 5,747.88 ha of Crown mountain under MDA; base-area commercial space 75% owned |
| Whistler Valley Housing Society | Institution | Homebuilder | Whistler, British Columbia | 50 rental units |
| Whitacre Tower Holdings LP | Private company | Building owner | Dallas, Texas | — |
| White Fig Homes JV LLC | Private company | Homebuilder | Tempe, Arizona | 16 homes |
| White Legacy Properties LLC | Private company | Building owner | Indianapolis, Indiana | — |
| White Plains Hospital Medical Center | Institution | Building owner | White Plains, New York | — |
| White Plains Hospital Medical Center | Institution | Landowner | White Plains, New York | 12 parcels, $450.1M, 9.8 acres |
| White Plains Housing Authority | Government | Landowner | White Plains, New York | 1 parcel, $248.6M, 9.68 acres |
| White Rock Business Improvement Association | Institution | Commercial landlord | White Rock, British Columbia | $1,088 forgone at roll 003754.001; $378,271 BIA levy collected |
| White Rock Players' Club | Institution | Building owner | White Rock, British Columbia | — |
| Whitehills Construction Inc. and Sivia Construction Ltd. | Private company | Homebuilder | Abbotsford, British Columbia | Licences 21937 and 22138, in good standing |
| Whitestone REIT | REIT | Commercial landlord | Scottsdale, Arizona | 27 parcels, $246.5M |
| Whitfield Construction Company / The Whitfield Company | Private company | Landowner | North Charleston, South Carolina | 165 parcels, 2,380 acres |
| WI-UW Holdings LLC | Private company | Homebuilder | Madison, Wisconsin | 341 units (2023, $95.7M) |
| Wichita Airport Authority | Government | Building owner | Wichita, Kansas | 423,571 sq ft on the airport parcel (roll) |
| Wichita Airport Authority | Government | Landowner | Wichita, Kansas | 86 parcels, about 4,070 acres, $319.6M |
| Wichita Habitat for Humanity Inc | Institution | Homebuilder | Wichita, Kansas | 39 parcels (34 houses) |
| Wichita Public Schools (USD 259) | Government | Landowner | Wichita, Kansas | 279 parcels, about 1,340 acres, $829.5M |
| Wilco Building Partners, Ltd. | Private company | Building owner | Midland, Texas | 197,207 sq ft |
| Willamette University | Institution | Building owner | Salem, Oregon | — |
| Willamette University | Institution | Landowner | Salem, Oregon | 15 records named (7.0 acres) |
| William J. Ross Construction Ltd. | Family / private | Homebuilder | Simcoe, Ontario | 19 |
| William S. Hart Union High School District | Government | Landowner | Santa Clarita, California | 35 parcels |
| Williams 2800 Post Oak LLC | Public company | Building owner | Houston, Texas | 1.4M sq ft (Bisnow); 3,103,256 sq ft building area incl. garage (HCAD) |
| Williams Corporation | Private company | Homebuilder | Auckland (Auckland Council area), New Zealand | not stated |
| Williams Lake Developments Ltd. | Private company | Homebuilder | Williams Lake, British Columbia | $8,132 |
| Williams Resource Center, L.L.C. (subsidiary of The Williams Companies, Inc.) | Public company | Building owner | Tulsa, Oklahoma | 1,298,531 sq ft (county roll building record) |
| Williams, ONEOK and BOK Financial (companies) | Public company | Landowner | Tulsa, Oklahoma | Williams 9 accounts, $260.1M; ONEOK 9 accounts, about 63 acres, $59.8M; BOKF 12 accounts, $40.4M |
| Williamsburg Area Transit Authority | Government | Landowner | Williamsburg, Virginia | 1 parcel, 13.4 acres, $3.0M (2024) |
| Williamsburg Redevelopment and Housing Authority (roll: 'W R H A') | Government | Landowner | Williamsburg, Virginia | 13 parcels, 25.7 acres, $20.4M (2024) |
| Williamsburg-James City County School Board | Government | Landowner | Williamsburg, Virginia | 3 parcels, 50.5 acres, $75.8M (2024) |
| Willis-Knighton Medical Center | Institution | Building owner | Shreveport, Louisiana | — |
| Willis-Knighton Medical Center | Institution | Landowner | Shreveport, Louisiana | 266 parcels, about 411 acres, $47.2M assessed |
| Willow Terrace Estates Inc. | Private company | Homebuilder | Bolton, Ontario | 211 |
| Willows Center Concord | Private company | Commercial landlord | Concord, California | $122,007,400 (rank 5; two parcels) |
| Wilshire Corona Lakeside | Private company | Commercial landlord | Corona, California | $330.8M taxable value, rank 1 (FY2025) |
| Wilshire-named entities ('Wilshire 3923 B Street'; 'Wilshire Newcastle road owner LLC') | Private company | Landowner | Stockton, California | $207.0M assessed combined (ranks 7 and 9, FY2024) |
| Wilson Developments (MVW Construction & Engineering Inc. / Wilson Developments (Lindsay) Inc.) | Developer | Homebuilder | Kawartha Lakes (Lindsay), Ontario | 38 |
| Wind River Homes LLC | Private company | Homebuilder | Salem, Oregon | 23 |
| Windley Contracting Ltd. | Private company | Homebuilder | Nanaimo, British Columbia | Licence 21007, in good standing |
| Windsor entities mailing to Powell, Ohio (Windsor Tower Owner LLC, Windsor Commodore LLC, Windsor Keowee LLC, Journal Herald Building LLC and others) | Private company | Commercial landlord | Dayton, Ohio | 39 parcels, $17.8M |
| Windsor Port Authority | Government | Building owner | Windsor, Ontario | 711.15 hectares (1,757 acres) across six Crown-owned properties |
| Windsor Port Authority | Government | Commercial landlord | Windsor, Ontario | 711.15 ha across six Crown-owned properties |
| WING Group — LIVING brand | Private company | Homebuilder | Budapest, Hungary | Group revenue HUF 130.3 billion in H1 2026, mainly from home handovers |
| WING Group (WINGHOLDING Zrt.) | Private company | Commercial landlord | Budapest, Hungary | Total assets HUF 1,358 billion (30 June 2026), c. 37% in Hungary |
| Winnebago County | Government | Landowner | Rockford, Illinois | 17 parcels, about 99 acres in the city (30 county-wide) |
| Winnebago County Forest Preserve District | Government | Landowner | Rockford, Illinois | 16 parcels, about 155 acres in the city; about 179 parcels, about 7,580 acres county-wide |
| Winnebago County Housing Authority | Government | Landowner | Rockford, Illinois | 58 parcels, about 13 acres in the city (61 county-wide) |
| Winnebago County Trustee | Government | Landowner | Rockford, Illinois | 100 parcels, about 23 acres in the city (205 county-wide) |
| Winooski Valley Park District | Government | Landowner | Burlington, Vermont | 10 records, 472.7 acres, $5.1M listed |
| Winston Tower LLC | Private company | Building owner | Winston-Salem, North Carolina | 720,900 sq ft (roll) |
| Winston-Salem/Forsyth County Board of Education | Government | Landowner | Winston-Salem, North Carolina | 179 parcels, about 1,212 acres |
| Wire Rd Development LLC | Developer | Homebuilder | Springfield, Missouri | 17 parcels, all in Springfield (7 built 2025-26) |
| Wisconsin Center District | Government | Building owner | Milwaukee, Wisconsin | 730,000 sq ft building area (2026 roll) |
| Wisconsin Center District | Government | Landowner | Milwaukee, Wisconsin | 5 parcels, $973.3M |
| Wisconsin Central Ltd and Fox Valley & Lake Superior Rail System LLC | Private company | Landowner | Green Bay, Wisconsin | 79 parcels, about 254 acres |
| Wisconsin Central Ltd. | Public company | Landowner | Duluth, Minnesota | 307 parcels, 579.4 acres, $24.0M estimated, $558,770 net tax |
| Wisconsin Public Service Corporation | Public company | Landowner | Green Bay, Wisconsin | 36 parcels, about 260 acres |
| WISEG (majority owned by the City of Vienna; Wiener Wohnen is limited partner) | Government | Landowner | Vienna, Austria | not stated |
| WIVI II Land Development LLC | Private company | Homebuilder | Shreveport, Louisiana | 86 lots |
| WMCI Raleigh V, VI and VII LLC | Private company | Commercial landlord | Cary, North Carolina | 3 apartment parcels, 71.4 acres, about 1.13M sq ft, $213.5M |
| Women and Infants Hospital and Butler Hospital (hospital corporations) | Institution | Landowner | Providence, Rhode Island | 24 + 4 parcels, $193.6M + $192.0M |
| Wonderful Citrus II LLC | Private company | Landowner | McAllen, Texas | 1 account, about 161 acres |
| WOOD & Company (AUP Bratislava Sub-Fund) | Private equity | Commercial landlord | Bratislava, Slovakia | Aupark Bratislava, the sub-fund's only asset (bought 2021 for EUR 450M with Tatra Asset Management) |
| WOOD & Company AUP Bratislava Sub-Fund | Private equity | Building owner | Bratislava, Slovakia | — |
| Wood Partners | Private company | Homebuilder | Worcester, Massachusetts | Alta on the Row, 370 units (2024); sold for $157M |
| Woodbridge Living (St Johns) Ltd. | Private company | Homebuilder | Port Moody, British Columbia | $196,714 of tax levied, 2024 |
| Woodfield Mall LLC | REIT | Building owner | Schaumburg, Illinois | 2,154,656 sq ft GLA |
| Woodfield Preserve (owner field 'WOODFIELD PRESERVE PRO') | Private company | Commercial landlord | Schaumburg, Illinois | $13,916,378 on 3 parcels |
| Woodlands Reserve LLC | Developer | Homebuilder | Paducah, Kentucky | 10 parcels (25.0 acres) |
| Woodmen of the World Life Insurance Society | Institution | Building owner | Omaha, Nebraska | 647,551 sq ft building area (2026 roll) |
| Woodside Homes | Developer | Homebuilder | Glendale, Arizona | 162 homes |
| Woodside Homes | Developer | Homebuilder | Mesa, Arizona | 155 homes |
| Woodside Homes | Private company | Homebuilder | Ontario, California | 3 neighbourhoods |
| Woodside Homes | Private company | Homebuilder | Visalia, California | 136 lots (1 map) |
| Woodstock Hospital (Woodstock General Hospital) | Institution | Building owner | Woodstock, Ontario | — |
| Woodward Avenue Condominium LLC (Bedrock) | Developer | Building owner | Detroit, Michigan | — |
| Woodward, Inc. | Public company | Building owner | Santa Clarita, California | — |
| Woodward, Inc. (Woodward Way); Woodward Governor Company (Drake Rd, the company's former name) | Public company | Building owner | Fort Collins, Colorado | Woodward Way campus about 66 acres; Drake Rd plant about 38 acres (County parcel geometry) |
| Woolworth (Cyprus) Properties PLC | Public company | Commercial landlord | Nicosia (Lefkosia), Cyprus | CSE-listed since 2005; kept the land and property of the former Woolworth/Ermes stores when the retail arm was sold in 2003 |
| Worcester City Campus Corporation and WCS subsidiaries | Institution | Landowner | Worcester, Massachusetts | 14 records, $149.5M, about 65 acres |
| Worcester Housing Authority | Government | Landowner | Worcester, Massachusetts | 70 records, $463.5M, about 157 acres |
| Worcester Memorial Hospital Inc | Institution | Building owner | Worcester, Massachusetts | 647,093 sq ft building area on the roll |
| Worcester Polytechnic Institute | Institution | Building owner | Worcester, Massachusetts | 46.3 acres |
| Worcester Polytechnic Institute | Institution | Landowner | Worcester, Massachusetts | 59 records, $588.2M, about 94 acres |
| Worcester Redevelopment Authority | Government | Building owner | Worcester, Massachusetts | about 100,000 sq ft (WRA); 101,667 sq ft on the roll |
| Worcester Redevelopment Authority | Government | Landowner | Worcester, Massachusetts | 8 records, $30.8M |
| Workday, Inc. | Public company | Building owner | Pleasanton, California | about 1.0M sq ft |
| Workday, Inc. | Public company | Landowner | Pleasanton, California | $679.1M taxable value (2.13%), FY2024/25; about 1.0M sq ft owned |
| Workday, Inc. | Public company | Commercial landlord | Pleasanton, California | about 1.0M sq ft (owner-occupied) |
| World Trade Center Free Zone S.A. | Private company | Building owner | Montevideo, Uruguay | Tower 1: 32,500 m², 23 floors; Tower 2: 20 floors (Wikipedia) |
| World Trade Center Free Zone S.A. | Private company | Commercial landlord | Montevideo, Uruguay | WTC Free Zone Tower 1 (32,500 m², 23 floors) and Tower 2 (20 floors); 155+ tenants, >85% occupied (Apr 2022) |
| WPT Land 2 LP | Private company | Commercial landlord | Bloomington, Minnesota | 8 parcels, $72.1M, 44 acres |
| Wright Construction Western Inc. | Private company | Homebuilder | Weyburn, Saskatchewan | $134 million hospital |
| Wright State University (State of Ohio) | Government | Landowner | Dayton, Ohio | 12 parcels, $2.8M in Dayton |
| WUKDC 1 LP | Developer | Building owner | San Antonio, Texas | 460,000 sq ft (Weston Urban); 443,560 sq ft building area (BCAD) |
| Wynn Las Vegas, LLC (Wynn Resorts, Limited) | Public company | Building owner | Henderson-Paradise, Nevada | — |
| Wynn Resorts | Public company | Commercial landlord | Henderson-Paradise, Nevada | 8 Paradise parcels, 242.5 acres, $3.05B taxable |
| Xcel Energy (Northern States Power Company, a Minnesota corporation) | Public company | Landowner | Minneapolis, Minnesota | 27 parcels, $207.4M (county file); 129 acres |
| Xcel Energy (Northern States Power Company, a Minnesota corporation) | Public company | Landowner | St. Paul, Minnesota | 23 parcels, $110.8M, about 130 acres |
| Xenia Hotels & Resorts | REIT | Building owner | Napa, California | — |
| Xenia Hotels & Resorts | REIT | Commercial landlord | Napa, California | Andaz Napa, 141 rooms |
| Xenia Hotels & Resorts and Braemar Hotels & Resorts | REIT | Commercial landlord | Scottsdale, Arizona | 2 resorts, 706 rooms |
| XHR Scottsdale Ranch LLC | REIT | Building owner | Scottsdale, Arizona | 27 acres (roll) |
| YAM Westgate LLC | Private company | Building owner | Glendale, Arizona | 18 parcels, 66 acres (roll land-area field) |
| Yamasa Co Ltd | Private company | Commercial landlord | Murfreesboro, Tennessee | 194 parcels in the city ($118.8M); 403 county-wide |
| Yamasa Co Ltd | Private company | Commercial landlord | Southaven, Mississippi | 131 houses, $22.2M appraised |
| Yangon City Development Committee (with Surbana, Singapore) | Government | Homebuilder | Yangon, Myanmar | just over 10,000 units planned for completion in 2015 |
| Yardi Systems | Private company | Commercial landlord | Santa Barbara, California | Paseo Nuevo inline mall, former Macy's building, Lot 1 (pending) |
| YG Development LLC | Private company | Homebuilder | Missoula, Montana | 14 rows ($2.5M) |
| YIT Corporation | Public company | Homebuilder | Helsinki, Finland | Finland: 477 consumer apartment starts, 490 sales (2025) |
| YIT Slovakia (YIT Corporation) | Public company | Homebuilder | Bratislava, Slovakia | 2,500+ customers in Slovakia; Bratislava projects NUPPU, ZWIRN, ROZETA, MLYNÁRKA |
| YKK (USA), Inc. | Private company | Landowner | Macon, Georgia | $52,218,415 assessed (FY2024, #3 taxpayer); 298 ac |
| Ymere | Institution | Landowner | Amsterdam, Netherlands | 42,963 units (40,942 self-contained; 38,738 social rent) |
| Yoma Land (Yoma Strategic Holdings, SGX) | Public company | Homebuilder | Yangon, Myanmar | 690 Estella townhouses handed over; ARA 615 of 634 sold; City Loft West 713 of 715 sold (FY2026) |
| Yoma Land (Yoma Strategic Holdings) | Public company | Landowner | Yangon, Myanmar | Pun Hlaing Estate 652 acres; land development rights US$109.46M (PHE US$72.54M, StarCity US$36.51M) at 31 Mar 2026 |
| Yoma Strategic Holdings (via Meeyahta Development and Yoma Land) | Public company | Commercial landlord | Yangon, Myanmar | Investment properties US$331.48M (31 Mar 2026), of which Yoma Central US$216.48M |
| Yonkers Board of Education (Yonkers Public Schools) | Government | Landowner | Yonkers, New York | 51 parcels, $2.69B, 155 acres |
| Yonkers Industrial Development Agency | Government | Landowner | Yonkers, New York | 10 parcels, $259.4M |
| Yoo Jin Lodging, Inc. | Private company | Building owner | North Bend-Coos Bay, Oregon | — |
| Yoo Jin Lodging, Inc. | Private company | Commercial landlord | North Bend-Coos Bay, Oregon | 3 accounts, 34.4 acres, $18.2M |
| York Developments | Family / private | Landowner | London, Ontario | 10 commercial and 11 residential developments active; approved towers of 45 and 53 storeys |
| York Developments | Family / private | Commercial landlord | London, Ontario | 10 commercial developments active |
| York Trafalgar Homes (First Milton Corp.) | Private company | Homebuilder | Milton, Ontario | 130 across four licences, 128 of them in one company |
| Yorkwood Homes | Private company | Homebuilder | North York, Ontario | 567 |
| Yosemite Community College District | Government | Building owner | Modesto, California | — |
| Yosemite Community College District | Government | Landowner | Modesto, California | Land $16.0M at cost (district-wide) |
| Yunus Brothers Group (developer and owning company Lucky Landmark (Pvt) Ltd) | Private company | Building owner | Karachi, Sindh, Pakistan | about 3.4 million sq ft (320,000 m²) gross |
| Yunus Brothers Group (Lucky Landmark (Pvt) Ltd) | Private company | Commercial landlord | Karachi, Sindh, Pakistan | about 3.4 million sq ft (LuckyOne Mall) |
| ZAC Hotel Investors LLC | Private company | Commercial landlord | Duluth, Minnesota | 11 parcels, 5.1 acres, $15.7M |
| ZAC TH LLC (41.82%) and ZAC VR LLC (58.18%), tenants in common | Private company | Building owner | Fort Wayne, Indiana | — |
| Zagar Builders LLC | Private company | Homebuilder | Brownsville, Texas | 53 accounts |
| Zagrebački holding d.o.o. (City of Zagreb) | Government | Commercial landlord | Zagreb, Croatia | Buildings at EUR 930.3 million book value (30 June 2026) |
| Zagrebački holding d.o.o. (Zagreb Holding — 100% owned by the City of Zagreb) | Government | Landowner | Zagreb, Croatia | Land (zemljište) EUR 541.8 million; buildings EUR 930.3 million (balance sheet, 30 June 2026) |
| Zambia Airports Corporation Limited (ZACL) | Government | Landowner | Lusaka, Zambia | property, plant and equipment K839,968,343 (31 Dec 2023), across 4 international and 7 provincial airports |
| Zancor Homes (Bolton) Ltd. | Private company | Homebuilder | Bolton, Ontario | 17 |
| ZAO TVK Aviapark | Private company | Commercial landlord | Moscow, Russia | Aviapark: 230,000 m² GLA, 400,000 m² GBA |
| ZAO TVK Aviapark (ЗАО ТВК «АвиаПарк») | Private company | Building owner | Moscow, Russia | 400,000 m² GBA; 230,000 m² GLA |
| Železnice Slovenskej republiky (ŽSR, the state railway infrastructure manager) | Government | Landowner | Bratislava, Slovakia | Bratislava Main Station; national rail infrastructure (no Bratislava land figure found) |
| Železnice Slovenskej republiky (ŽSR) | Government | Building owner | Bratislava, Slovakia | — |
| Zenterra Developments Ltd. | Private company | Homebuilder | Langley, British Columbia | 30 years; two Langley Township addresses on the register |
| Zia Estates LLC | Private company | Homebuilder | El Paso, Texas | 39 accounts |
| Zinc électrolytique du Canada limitée (Glencore Canada Corporation) | Public company | Building owner | Salaberry-de-Valleyfield, Quebec | 81.07 ha site |
| Zinc électrolytique du Canada limitée (Glencore Canada Corporation) | Public company | Landowner | Salaberry-de-Valleyfield, Quebec | 81.07 ha, $46,577,000 assessed |
| Zorlu Gayrimenkul (Zorlu Holding) | Private company | Commercial landlord | Istanbul, Turkey | Zorlu Center — US$2.5 billion total investment (mall, Raffles hotel, offices, PSM) |
| Zorlu Gayrimenkul (Zorlu Real Estate), Zorlu Holding group — the land, mall, hotel, offices and PSM; residences sold to individual buyers are not attributed | Private company | Building owner | Istanbul, Turkey | — |
| ZPIF «Bashnya Federatsiya» (closed-end unit investment fund 'Federation Tower') | Private company | Building owner | Moscow, Russia | 443,000 m² |
| ZPIF «Bashnya Federatsiya» (Federation Tower fund) | Private company | Commercial landlord | Moscow, Russia | Federation Tower: 443,000 m² |
| Zulich Construction Corp. | Family / private | Homebuilder | Greater Sudbury, Ontario | 53 |
| Zulich group of companies | Family / private | Commercial landlord | Greater Sudbury, Ontario | 13 named apartment properties plus commercial buildings |
| Zulich group of companies (Dario Zulich) | Family / private | Building owner | Greater Sudbury, Ontario | — |
| Zulich group of companies (Dario Zulich) | Family / private | Landowner | Greater Sudbury, Ontario | the Kingsway Entertainment District lands plus 13 named apartment properties |
| Zyta Group Inc. | Private company | Homebuilder | Listowel, Ontario | 57 |
| 株式会社TOKYO TOWER (TOKYO TOWER Co., Ltd.) | Private company | Building owner | Tokyo — the 23 special wards (特別区) | 333 m broadcasting tower with observation decks and the FootTown podium |
11522 rows. A firm appears once per city and per role, because the same company can hold a tower in one city and build houses in another.