Water intrusion into a building envelope describes the unwanted movement of water or vapor into a building, where it causes damage. Various factors dictate water intrusion category determination and classification. These factors include, but are not limited to, the type and degree of water intrusion, the source and route of the contamination, and exposure time, as well as geographical environmental conditions. This comprehensive research paper looked at the literature and the science to explore the bases for indoor environmental professional (IEP) classification and category determination, but also the science behind the effects of water intrusion on building materials (BM). The efficacy of building materials once degradation has occurred and any accelerating effects impacting the efficiency of building materials and their loss of integrity were closely examined in terms of material microstructural and compositional changes. The damaging effects of moisture and heat on building materials are called hygrothermal damage, which compromises the properties and use of materials. Both aspects of building integrity, i.e., water intrusion and structural deterioration, should be of concern when mitigating and remediating the intrusion of moisture. Previous research on the clarification of water categories for water intrusions is lacking. Past approaches to water classification have lacked universal scientific clarity and understanding. In addition to a need to understand the effects that water category might have on building materials and their corresponding degree of degradation, more science and reviews are needed. The need for proper class and category determination for the remediation of water intrusion within buildings is the first step toward achieving correct mitigation to ensure human health and safety. The possible adverse health effects of water intrusion need focus and cohesion for the determination of categories. We know that the final determination of water categories differs according to the degree of contamination over time and the degree of a given class of water intrusion; however, what role do the route and initial water contamination play in the determination of the category? The following paper aims to provide not only a review of the science but also an elaboration of the category determination process and the degradation effects on building materials which should be considered, as well as possible avenues of scientific research.