Florida Administrative Code (Last Updated: June 27, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-8. Assessment Roll Preparation And Approval |
1(1) In addition to the requirements of Rule 912D-8.007, 10F.A.C., the Real Property Roll for each county shall include a description of the property assessed or a cross-reference to the description which shall be accurate and certain enough to give to the taxpayer the necessary notice of the tax assessed against the particular piece of property; the description so cross-referenced shall afford an adequate conveyance to the purchaser at a sale of the property for satisfaction of a lien originating in the non-payment of the tax. The Official Record Book and Page number of the conveyance upon which the owner of record’s title is based shall also be shown, provided such information has been gathered pursuant to paragraph 11912D-8.011(1)(m), 120F.A.C.
121(a) All descriptions of real property shall be based upon reference to the government grid system survey (Section, Township, Range) in general use in this state, provided:
1481. Where real property has been subdivided into lots according to a map or plat duly recorded in the office of the Clerk of Circuit Court of the county in which the lands are located, or is a condominium or co-operative apartment, the description of real property shall, in addition to Section, Township, Range, be based upon reference to such map or plat. (Crawford v. Rehwinkel, 163 So. 851 (Fla. 1935))
2192. For Spanish Grants or donations which have not been surveyed and platted, or where if platted, the plat is not recorded in the office of the Clerk of the Circuit Court, the description of real property may also include a reference to deed of record, giving the book and page as it appears in the office of the Clerk of the Circuit Court.
283(b) Metes and bounds descriptions making reference to the government survey for determination of the point of beginning and closing of such description are considered for the purposes of this rule to be based upon the government survey.
321(c) Abbreviations and figures may be used in descriptions if they are of general use and acceptance, not misleading, and indicate with certainty the thing intended.
347(d) For the purposes of uniformity, if and when the following abbreviations and figures are used, they shall have the following meaning.
369ABBREVIATION
370MEANING
371Ac
372Acre
373Add
374Addition
375Et Al
377And Others
379Et Ux
381And Wife
383Beg.
384Beginning
385Bdy., Bdys.
387Boundary, Boundaries
389Blk.
390Block
391Cen.
392Center
393C. L.
395Center Line
397Ch.
398Chain
399Com.
400Commence,
401Commencing
402Cont.
403Continue
404Cor., Cors.
406Corner, Corners
408Desc.
409Description
410Deg.
411Degree
412E, E’ly
414East, Easterly
416Exc.
417Except
418Ft.
419Foot or Feet
4221/4 or Qtr.
425Fourth or Quarter
428Frac.
429Fraction
430Fracl.
431Fractional
432Govt. Lot
434Government Lot
4361/2
437Half
438Hwy.
439Highway
440In.
441Inch, Inches
443Int.
444Intersection
445Lk., Lks.
447Link, Links
449Mer.
450Meridian
451Mi.
452Mile
453´ or M.
456Minutes
457M. or L., M/L
461More or Less
464N, N’ly
466North, Northerly
468NE
469Northeast
470NE’ly
471Northeasterly
472NW
473Northwest
474NW’ly
475Northwesterly
476No.
477Number
478P.
479Page
480//
481Parallel
482Pt.
483Point
484P. O. B.
487Point of Beginning
490Qtr. or 1/4
493Quarter or Fourth
496Rad.
497Radius
498R.R.
499Railroad
500Rwy.
501Railway
502R., Rs.
504Range, Ranges
506Rt.
507Right
508R/W or R. O. W.
513Right-of-Way
514Rds.
515Rods
516Rgn.
517Running
518´´ or S.
521Seconds
522Sec., Secs.
524Section, Sections
526Sq.
527Square
528S, Sl’y
530South, Southerly
532SE
533Southeast
534SE’ly
535Southeasterly
536SW
537Southwest
538SW’y
539Southwesterly
540St., Sts.
542Street, Streets
544S/D
545Subdivision
546Th.
547Thence
548Twp., Twps.
550Township, Townships
552W
553West
554W’ly
555Westerly
556(e) A unique parcel number derived from a parcel numbering system applied uniformly throughout the county.
572(f) When a code or reference number system is used for describing property, an explanation of how to read the code or reference number system (referred to as a “key”) shall be made available.
606(g)1. For the purpose of accounting for all real property within the county, the property appraiser shall list all centrally assessed real property in its proper place on the Real Property Roll as required by this rule with the notation “See Centrally Assessed Property Roll”, but no tax shall be extended against same, and the value of such property need not be shown. Provided, however, when the legal description for railroad right-of-way is not furnished by the Department or is not otherwise available, such property need not be listed on the real property roll. All tabulations of value, parcels, etc., for the Real Property Roll shall not include centrally assessed property. Taxes shall be extended against centrally assessed real property, centrally assessed tangible personal property, and centrally assessed inventory listed on the Centrally Assessed Tangible Personal Property Roll and inventory shall not be listed on the Tangible Personal Property Assessment Roll.
7572. When property is classified (lands classified agricultural for ad valorem tax purposes; outdoor recreational and park land) so that its taxable value is determined on a basis other than under Section 789193.011, F.S., 791the value according to its classified use, less any exemptions allowed, shall be its value for tax purposes. In addition to its value determined under Section 817193.011, F.S., 819the value of the property according to its classified use shall be entered on the assessment roll either under the appropriate column heading (e.g., Classified Use Value) or with proper identifying words, abbreviations, code symbols, or figures set opposite it. In either case a notation shall be made identifying the classified use value as agricultural (e.g., “A”), park or outdoor recreational land (e.g., “PR.”).
883(h) When more than one listing is required to be made on the same property (as in the case of a taxable possessory interest in property which is otherwise exempt or immune, and mineral, oil, gas and other subsurface rights in or to real property which have been separated from the fee) the appraiser shall, immediately following the entry listing the record title owner or the record title owner of the surface fee, as the case may be, make a separate entry or entries on the assessment roll, indicating the assessment of the taxable possessory interest or the assessment of the mineral, oil, gas and other subsurface rights in or to real property which have been separated from the fee.
1003(2) Classification of Property.
1007(a) The appraiser shall classify each parcel of real property to indicate the use of the land as arrived at by the appraiser for valuation purposes and indicate the same on the assessment roll according to the codes listed below. This use will not always be the use for which the property is zoned or the use for which the improvements were designed whenever there is, in the appraiser’s judgment, a higher and better use for the land. When more than one land use code is applicable to a parcel, the appraiser may list either multiple land use codes with an indication of the portion of total property ascribed to each use, or a single code indicating the primary and predominant use. If multiple codes are listed, the code shown first shall represent the primary and predominant use. For land classified “agricultural”, the primary and predominant use shall mean the use code representing the most acreage. For example, if the use of 100 acres contains 40 acres of cropland (code 52), 30 acres of timberland (code 54), 15 acres of grazing land (code 61), and 15 acres of citrus groves (code 66), the first two-digit code in the “land use” field in the Name – Address – Legal (N.A.L.) file should be “52”; the next part of that field could be coded “54” or “61” or “66” based upon a method consistently used by the property appraiser. Taxable possessory interests shall be classified as code 90 or 93 as appropriate.
1257(b) Real property shall be classified based on ten major groups. The classification “residential” shall be subclassified into two categories – homestead and non-homestead property. The major groups are:
12861. Residential:
1288a. Homestead;
1290b. Non-homestead.
12922. Commercial and Industrial.
12963. Agricultural.
12984. Exempt, wholly or partially.
13035. Leasehold Interest (Government owned).
13086. Other.
13107. Centrally Assessed.
13138. Non-Agricultural Acreage.
13169. Time-share Property.
131910. High-water recharge.
1322(c) Following is a detailed list of the classifications and subclassifications which shall be used, and the numeric code designation for each. The description beside the code number defines the category of property and illustrates the uses of property to be included. Upon request, the Department of Revenue will advise the appraiser of the classification under which specific uses not listed below should be placed. The appraiser may divide any of the 100 listed categories (except for undefined code numbers which are reserved for future definition by the Department of Revenue into finer categories as long as the definition of the herein listed categories is not expanded. The code numbers for finer categories shall consist of the four digits defined herein.
1443USE
1444CODE
1445PROPERTY TYPE
1447Residential
14480000
1449Vacant Residential
14510100
1452Single Family
14540200
1455Mobile Homes
14570300
1458Multi-family – 10 units or more
14640400
1465Condominia
14660500
1467Cooperatives
14680600
1469Retirement Homes (not eligible for exemption under Section 1477196.192, F.S. 1479Others shall be given an Institutional classification)
14860700
1487Miscellaneous Residential (migrant camps, boarding homes, etc.)
14940800
1495Multi-family – less than 10 units
15010900
1502Undefined – Reserved for Use by Department of Revenue only Commercial
15131000
1514Vacant Commercial
15161100
1517Stores, one story
15201200
1521Mixed use – store and office or store and residential or residential combination
15341300
1535Department Stores
15371400
1538Supermarkets
15391500
1540Regional Shopping Centers
15431600
1544Community Shopping Centers
15471700
1548Office buildings, non-professional service buildings, one story
15551800
1556Office buildings, non-professional service buildings, multi-story
15621900
1563Professional service buildings
15662000
1567Airports (private or commercial), bus terminals, marine terminals, piers, marinas
15772100
1578Restaurants, cafeterias
15802200
1581Drive-in Restaurants
15832300
1584Financial institutions (banks, savings and loan companies, mortgage
15922400
1593Insurance company offices
15962500
1597Repair service shops (excluding automotive), radio and T. V. repair, refrigeration service, electric repair, laundries, laundromats
16132600
1614Service stations
16162700
1617Auto sales, auto repair and storage, auto service shops, body and fender shops, commercial garages, farm and machinery sales and services, auto rental, marine equipment, trailers and related equipment, mobile home sales, motorcycles, construction vehicle sales
16532800
1654Parking lots (commercial or patron), mobile home parks
16622900
1663Wholesale outlets, produce houses,
16673000
1668Florist, greenhouses
16703100
1671Drive-in theaters, open stadiums
16753200
1676Enclosed theaters, enclosed auditoriums
16803300
1681Nightclubs, cocktail lounges, bars
16853400
1686Bowling alleys, skating rinks, pool halls, enclosed arenas
16943500
1695Tourist attractions, permanent exhibits, other entertainment facilities, fairgrounds (privately owned)
17053600
1706Camps
17073700
1708Race tracks; horse, auto or dog
17143800
1715Golf courses, driving ranges
17193900
1720Hotels, motels Industrial
17234000
1724Vacant Industrial
17264100
1727Light manufacturing, small equipment manufacturing plants, small machine shops, instrument manufacturing printing plants
17404200
1741Heavy industrial, heavy equipment
17454300
1746Lumber yards, sawmills, planing mills
17514400
1752Packing plants, fruit and vegetable packing plants, meat packing plants
17624500
1763Canneries, fruit and vegetable, bottlers and brewers distilleries, wineries
17724600
1773Other food processing, candy factories, bakeries, potato chip factories
17824700
1783Mineral processing, phosphate processing, cement plants, refineries, clay plants, rock and gravel plants
17964800
1797Warehousing, distribution terminals, trucking terminals, van and storage warehousing
18064900
1807Open storage, new and used building supplies, junk yards, auto wrecking, fuel storage, equipment and material storage
1824Agricultural
18255000
1826Improved agricultural
18285100
1829Cropland soil capability Class I
18345200
1835Cropland soil capability Class II
18405300
1841Cropland soil capability Class III
18465400
1847Timberland – site index 90 and above
18545500
1855Timberland – site index 80 to 89
18625600
1863Timberland – site index 70 to 79
18705700
1871Timberland – site index 60 to 69
18785800
1879Timberland – site index 50 to 59
18865900
1887Timberland not classified by site index to Pines
18956000
1896Grazing land soil capability Class I
19026100
1903Grazing land soil capability Class II
19096200
1910Grazing land soil capability Class III
19166300
1917Grazing land soil capability Class IV
19236400
1924Grazing land soil capability Class V
19306500
1931Grazing land soil capability Class VI
19376600
1938Orchard Groves, Citrus, etc.
19426700
1943Poultry, bees, tropical fish, rabbits, etc.
19496800
1950Dairies, feed lots
19536900
1954Ornamentals, miscellaneous agricultural Institutional
19587000
1959Vacant Institutional
19617100
1962Churches
19637200
1964Private schools and colleges
19687300
1969Privately owned hospitals
19727400
1973Homes for the aged
19777500
1978Orphanages, other non-profit or charitable services
19847600
1985Mortuaries, cemeteries, crematoriums
19887700
1989Clubs, lodges, union halls
19937800
1994Sanitariums, convalescent and rest homes
19997900
2000Cultural organizations, facilities Government
20048000
2005Undefined – Reserved for future use
20118100
2012Military
20138200
2014Forest, parks, recreational areas
20188300
2019Public county schools – include all property of Board of Public Instruction
20318400
2032Colleges
20338500
2034Hospitals
20358600
2036Counties (other than public schools, colleges, hospitals) including non-municipal governments
20468700
2047State, other than military, forests, parks, recreational areas, colleges, hospitals
20578800
2058Federal, other than military, forests, parks, recreational areas, hospitals, colleges
20688900
2069Municipal, other than parks, recreational areas, colleges, hospitals
2077Miscellaneous
20789000
2079Leasehold interests (government owned property leased by a non-governmental lessee)
20899100
2090Utility, gas and electricity, telephone and telegraph, locally assessed railroads, water and sewer service, pipelines, canals, radio/television communication
21089200
2109Mining lands, petroleum lands, or gas lands
21169300
2117Subsurface rights
21199400
2120Right-of-way, streets, roads, irrigation channel, ditch, etc.
21279500
2128Rivers and lakes, submerged lands
21339600
2134Sewage disposal, solid waste, borrow pits, drainage reservoirs, waste lands, marsh, sand dunes, swamps
21489700
2149Outdoor recreational or parkland, or high-water recharge subject to classified use assessment.
2161Centrally Assessed
21639800
2164Centrally assessed
2166Non-Agricultural Acreage
21689900
2169Acreage not zoned agricultural
2173Special Designations
2175N000
2176This 4-digit designation shall be placed in the data processing record in the use code field for records that are printed as notes on the roll.
2202H000
2203This 4-digit designation shall be placed in the data processing record in the use code field for records that are printed as headings on the roll.
2229(d) Definitions:
22311. Classified use assessments shall be those valuations determined pursuant to Article VII, Section 4(a), Constitution of State of Florida.
2251Rulemaking Authority 2253195.027(1), 2254213.06(1) FS. 2256Law Implemented 2258195.027, 2259195.073, 2260195.084, 2261213.05 FS. 2263History–New 12-7-76, Formerly 12D-8.08, Amended 12-27-94, 12-25-96, Repromulgated 12-30-02.