Which of the following is not related to non-homestead properties?

A condop, which is a hybrid between a condominium and a cooperative, is generally considered to be a type of property that falls under the category of homestead properties rather than non-homestead properties. Non-homestead properties typically encompass those that are not used as a primary residence; this includes commercial buildings, vacant land, and even certain multi-family homes that are not owner-occupied.

Single-family homes can be homestead properties if they are owner-occupied, often providing an exemption from some property taxes. Commercial buildings and vacant land are distinctly non-homestead as they do not serve as primary residences and are used either for business purposes or held for potential development.

In this context, since a condop usually offers owners the rights associated with both owning and renting, it's more aligned with residential and investment properties characterized as homestead, making it the correct choice for which is not related to non-homestead properties.