Converting data from Post Occupancy Evaluations to usable knowledge is a recurring theme in building research. POE data have proved to be difficult to capture in a unified, comprehensive knowledge base making it difficult to render value addition to the findings and lessons learned. Further, combining descriptive building data and POE data in a common data structure is warranted from the end-user's perspective. A unified data structure is essential to convert the data to useful information for design support, facility management and other end uses. The authors are proposing a common semantic model for coding POE data and physical building descriptions. They are developing a system-independent knowledge structure modeling relationships between POE and descriptive building data in a semantic space that includes meaningful placeholders for abstract POE related concepts. They are using 'issues' as the concept that objectifies the linkage between subjective POE data and the building components and their properties that those data relate to.