# Types of House Properties
Under Income from House Property, a property owned by the assessee can fall into three categories:
## 1. Self-Occupied Property (SOP)
- Property kept for self-use / own use, OR
- Property which is unoccupied for any reason
- An assessee can claim up to two house properties as SOP
## 2. Let-Out Property (LOP)
- Property which the assessee has given on rent to another person
- No numerical limit — any number of properties can be LOP
## 3. Deemed Let-Out Property (DLOP)
- Applies only when the assessee owns more than two properties kept for self-use / unoccupied
- Assessee may choose any two of such properties as SOP
- All remaining self-use / unoccupied properties are treated as DLOP and taxed as if let out
## Quick Decision Table
| Situation | Treatment |
|---|---|
| Given on rent | LOP |
| Used for own residence (≤ 2 properties) | SOP |
| Own use but more than 2 properties | 2 as SOP (choice), rest DLOP |
| Vacant / unoccupied but available for own use | SOP |