Florida Administrative Code (Last Updated: November 11, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-8. Assessment Roll Preparation And Approval |
1(1) All submitted tapes shall meet the following technical requirements, unless written approval to do otherwise is granted by the Executive Director for good cause shown.
27(a) Character set (display) – EBCDIC (Extended Binary Coded Decimal Interface Code).
39(b) One-half inch standard magnetic tape, 9 track, odd parity, 800, 1600, or 6250 BPI (Bits Per Inch).
57(c) No label records.
61(2) For each submission of tape(s), a transmittal document showing the following information shall be enclosed:
77(a) Character set.
80(b) Density.
82(c) Leading tapemark (yes or no).
88(d) Record layout (if not specified by these rules).
97(e) Record format data elements description (if not specified by these rules).
109(f) The transmittal document for the Standard Name – Address – Legal (N.A.L.) file shall indicate:
1251. Whether effective year built or actual year built is shown for each improved parcel, and
1412. Whether adjusted area or total living area is shown for each improved residential parcel.
156(3) Each property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated. STANDARD FILES are defined under subsection (6) of this rule.
189(a) The STANDARD N.A.L. File: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll, including a computer tape copy of real estate transfer data current to December 31st of the previous calendar year. Upon request by the Department, another submission is required no later than 30 days following extension of the tax rolls pursuant to Rule 26712D-8.015, 268F.A.C.
269(b) The Master Appraisal File, if one exists: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll. The record layout shall be that used locally, provided that the requirements of subsection (1) above are met.
326(c) The previous year standard N.A.L. file: No later than the submission date for the current year real property assessment roll in the event that the county has completely or partially changed parcel numbering since the previous roll other than routine splits, deletions and combinations. This file shall have coded thereon an “alternate key” to facilitate the translation of the old parcel numbers to the new parcel numbers.
394(4) Each property appraiser shall submit a computer tape copy of the following file to the Department on or before the date indicated:
417(a) The STANDARD N.A.P. File: No later than the submission date for the initial tangible personal property assessment roll. This file shall contain information current at the time of publication of the initial tangible personal property assessment roll. Upon request by the Department another submission is required no later than 30 days following extension of the tax rolls pursuant to Rule 47812D-8.015, 479F.A.C.
480(b) The previous year standard N.A.P. file: No later than the submission date for the current year tangible personal property assessment roll in the event that the county has completely or partially changed account numbering since the previous roll other than routine attrition or addition of accounts. This file shall have coded thereon an “alternate key” to facilitate the translation of the old account numbers to the new account numbers.
550(5) In those counties subject to an in-depth review, pursuant to Section 562195.096, F.S., 564and if requested in writing by the Executive Director, the property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated, provided that submission shall not be required earlier than 30 days following mailing of the request by the Executive Director.
615(a) The STANDARD N.A.L. file containing real estate transfer data current to December 31, and all other data current at the time of publication of the revised (extended) real property assessment roll: No later than January 31.
652(b) The STANDARD Deletions, Splits, and Combinations (D.S.C.) File, if one exists: No later than the submission date for the Initial Real Property Assessment Roll.
677(6) Record Layouts for STANDARD FILES. Property appraisers are not required to keep data in the standard file layouts for day-to-day operations. However, they are required to merge and/or reformat their existing files to the standard file layout as appropriate when submitting computer tape materials to the Department.
725(a) The STANDARD N.A.L. File shall be formatted as follows:
7351. Record length-450 characters (fixed length).
7412. Block length-3600 characters (8 records per block).
7493. The following is a listing of the STANDARD N.A.L. File and is contained in an example form, Form DR-590 (incorporated by reference in Rule 77412D-16.002, 775F.A.C.).
776Name, Address, Legal (N.A.L.) File
781Field
782Location
783Field7841
785No.
786Field Label
788First
789Last
790Size
791Type
792Comments
7931
794Unique
795Parcel No.
7971
79828
79928
800A/N
801County No.
8031
8042
8052
806N
807Parcel No.
8093
81028
81126
812A/N
813Show 2 digit county code, local parcel number, and space fill the remaining digits to 28
8292
830Roll type
83229
83329
8341
835A
836“R” for real
8393
840Roll year
84230
84331
8442
845A/N
8464
847D. O. R. land use code
85332
85435
8554
856All numeric except for notes and header records
8645
865Special assessment code
86836
86936
8701
871N
8726
873Total just value
87637
87745
8789
879N
8807
881Total assessed value
88446
88554
8869
887N
888Classified use value, including homestead property, if applicable; otherwise just value
8998
900Total taxable value for operating purposes
90655
90763
9089
909N
9109
911New construction value or deletion value
91764
91872
9199
920N
921Signed field; negative value indicates deletion
92710
928Land value
93073
93181
9329
933N
934Classified use value of land, if applicable; otherwise just value of land
94611
947Land units code
95082
95182
9521
953N
954Use land-unit-of-value code here
95812
959Number of land units
96383
96488
9656
966N
967Assume two decimal places for acreage
97313
974Square footage
97689
97797
9789
979N
980Assume no decimal places for square feet
98714
988Improved quality
99098
991100
9923
993A/N
99415
995Construction class
997101
998101
9991
1000N
100116
1002Filler
1003102
1004102
10051
1006A
1007Space Fill
100917
1010Effective or actual year built of major improvement
1018103
1019106
10204
1021N
102218
1023Total living area (or adjusted area) or usable area if non-residential
1034107
1035113
10367
1037N
103819
1039Number of buildings
1042114
1043115
10442
1045N
104620
1047Market area
1049116
1050117
10512
1052A/N
105310 to 30 areas
1057MOST RECENT SALE DATA (through field 26)
106421
1065Transfer code
1067118
1068119
10692
1070N
107122
1072Vacant or improved code
1076120
1077120
10781
1079A
1080“V” or “I”
108323
1084Sale price
1086121
1087129
10889
1089N
109024
1091Date of sale
1094130
1095135
10966
1097N
1098Year
1099130
1100133
11014
1102N
1103Month
1104134
1105135
11062
1107N
110801 through 12
111125
1112O. R. Book
1115136
1116140
11175
1118A/N
111926
1120O. R. Page
1123141
1124144
11254
1126A/N
1127SECOND MOST RECENT SALE DATA (through field 33)
113527
1136Filler
1137145
1138146
11392
1140A
1141Space Fill
114328
1144Transfer code
1146147
1147148
11482
1149N
115029
1151Vacant or improved code
1155149
1156149
11571
1158A
1159“V” or “I”
116230
1163Sale price
1165150
1166158
11679
1168N
116931
1170Date of sale
1173159
1174164
11756
1176N
1177Year
1178159
1179162
11804
1181N
1182Month
1183163
1184164
11852
1186N
118701 through 12
119032
1191O. R. Book
1194165
1195169
11965
1197A/N
119833
1199O. R. Page
1202170
1203173
12044
1205A/N
120634
1207Stratum No.
1209174
1210175
12112
1212N
1213Always “00”; will be assigned by D.O.R.
122035
1221Owner’s name
1223176
1224205
122530
1226A
1227Primary owner
122936
1230Street address line 1
1234206
1235235
123630
1237A/N
1238Mailing address of primary owner
124337
1244Street address line 2
1248236
1249265
125030
1251A/N
125238
1253City
1254266
1255295
125630
1257A/N
125839
1259State or country
1262296
1263320
126425
1265A/N
126640
1267U. S. mail zip code
1272321
1273325
12745
1275N
127641
1277Short legal description
1280326
1281355
128230
1283A/N
12841st 30 characters
1287SOCIAL SECURITY NUMBERS (SSN) OF APPLICANT AND OTHER OWNER (through field 45)
129942
1300Applicant’s Status
1302356
1303356
13041
1305A
1306Applicant’s marital status H=Husb. W=Wife O=Other “H”, “W”, or “O”
131643
1317Applicant’s SSN
1319357
1320365
13219
1322N
132344
1324Co-Applicant’s Status
1326366
1327366
13281
1329A
1330Co-Applicant’s marital status H=Husb. W=Wife O=Other “H”, “W”, or “O”
134045
1341Co-Applicant’s SSN
1343367
1344375
13459
1346N
134746
1348Personal exemption flags
1351376
1352376
13531
1354A/N
1355Use numeric “0” or “A” through “Z”
136247
1363Other exemption value
1366377
1367383
13687
1369N
137048
1371Amount of homestead
1374384
1375388
13765
1377N
1378exemption
137949
1380Amount of widow(er)
1383389
1384393
13855
1386N
1387exemption
138850
1389Amount of disabled
1392394
1393400
13947
1395N
1396exemption
139751
1398Amount of renewable
1401energy exemption
1403401
1404407
14057
1406N
140752
1408Group Number/Confidentiality Code
1411408
1412409
14132
1414N
1415First Character Always “0” will be assigned by Department of Revenue for second character “0” otherwise any confidential parcels should be indicated with code “1”
144053
1441Neighborhood code
1443410
1444417
14458
1446A/N
144754
1448Public land
1450418
1451418
14521
1453A
145455
1455Taxing authority code
1458419
1459422
14604
1461A/N
1462First two digits indicate municipality
146756
1468Parcel location
1470423
1471431
14729
1473A/N
1474Township
1475423
1476425
14773
1478A/N
14792 numeric, 1 alpha
1483Range
1484426
1485428
14863
1487A/N
14882 numeric, 1 alpha
1492Section or Grant No.
1496429
1497431
14983
1499N
1500Right justify
150257
1503Alternate key
1505432
1506444
150713
1508A/N
150958
1510Tax Roll Sequence No.
1514445
1515450
15166
1517N
1518Numbers shall be assigned in the order parcels appear on the assessment roll
1531(1) 1532Field type legend:
1535A
1536=
1537Alphabetic
1538A/N
1539=
1540Alphanumeric
1541N
1542=
1543Numeric
1544(b) The STANDARD D.S.C. File (Deletions, Splits, and Combinations) shall be formatted as follows:
15581. Record Length – 86 characters (fixed length).
15662. Block length – 3440 characters (40 records per block).
1576Field
1577Location
1578Field
1579Range of Values/
1582Number
1583Field Label
1585First
1586Last
1587Size
1588Type
1589Comments
15901
1591Unique
15921
159328
159428
1595A/N
1596No. of each
1599Parcel No.
1601parcel which
1603County No.
16051
16062
16072
1608N
1609splits, is
1611Parcel No.
16133
161428
161526
1616A/N
1617deleted or combined. Show county code in 1st two digits; then local parcel number; then spaces through digit 28.
16362
1637DOR land use code
164129
164230
16432
1644N
1645Use code of above parcel
16503
1651D.S.C. code
165331
165431
16551
1656N
1657Delete = 1; split = 2; combination = 3
16664
1667Total Just Value
167032
167140
16729
1673N
1674Previous roll value of deletion;
16795
1680Total Assessed Value (classified Use Value if appl.; other-wise Just Value)
169141
169249
16939
1694N
1695current roll value if split or
17016
1702Total taxable value for operating purposes
170850
170958
17109
1711N
1712combination (fields 4 through 6).
17177
1718Parent parcel No.
172159
172284
172326
1724A/N
1725If entry applies to splits or combinations. Otherwise, space fill.
17358
1736Parent DOR land use code
174185
174286
17432
1744N
1745If entry applies to splits or combinations.
1752A = Alphabetic
1755A/N = Alphanumerics
1758F = Floating Point
1762N = Numeric
1765(c) The standard N.A.P. file shall be formatted as follows:
17751. Record length – 290 characters (fixed length).
17832. Block length – 3480 characters (12 records per block).
17933. The following is a listing of the STANDARD N.A.P. File and is contained in an example form, Form DR-592 (incorporated by reference in Rule 181812D-16.002, 1819F.A.C.).
1820Field
1821Location
1822Field
1823Range of Values/
1826Number
1827Field Label
1829First
1830Last
1831Size
1832Type
1833Comments
18341
1835Unique
18361
183717
183817
1839A/N
1840Show 2-digit county code, local account number, and space fill the remaining digits to 17.
1855Account No.
1857County No.
18591
18602
18612
1862N
1863Account No.
18653
186617
186715
1868A/N
18692
1870Taxing Authority Code
187318
187421
18754
1876A/N
1877Same code as used for real property
18843
1885Roll Type
188722
188822
18891
1890A
1891“P” for personal
18944
1895Roll Year
189723
189824
18992
1900N
1901Last two digits of year
19065
1907CSN Code
190925
191025
19111
1912A
1913Flag indicating use of Class (C), SIC (S) or NAICS (N) Codes
19256
1926Class/SIC/NAICS Code
192826
192931
19306
1931N
19327
1933Furniture, Fixtures, and Equipment; Materials and Supplies – At Just Value
194432
194541
194610
1947N
19488
1949Leasehold Improvements Just Value
195342
195451
195510
1956N
19579
1958Pollution
195952
196071
196120
1962N
1963Control Devices
1965Just Value
196752
196861
196910
1970N
1971Taxable Value
197362
197471
197510
1976N
197710
1978Total Just Value
198172
198281
198310
1984N
198511
1986Total Exemption Value
198982
199091
199110
1992N
199312
1994Exemption Type
199692
199792
19981
1999A
2000Alphabetic character to be designated by Department of Revenue
200913
2010Total Taxable Value
201393
201410
201510
2016N
201714
2018Penalty Rate
2020103
202110
20222
2023N
202415
2025Taxpayer Name
2027105
202813
202930
2030A/N
203116
2032Taxpayer Mailing Address
2035135
203616
203730
2038A/N
203917
2040City
2041165
204219
204330
2044A/N
204518
2046State or
2048195
204921
205020
2051A/N
2052Include Zip Code
2055Country
205619
2057Physical Location of Property
2061215
206227
206360
2064A/N
2065Street Address
2067215
206824
206930
2070A/N
2071City
2072245
207327
207430
2075A/N
207620
2077Filler
2078275
207927
20802
2081A/N
2082Reserved for future use.
208621
2087Alternate Key
2089277
209028
20916
2092N
2093See 209412D-8.011(2)(v),
2095F.A.C.
209622
2097Tax Roll Sequence No.
2101283
210229
21038
2104N
2105Numbers shall be assigned in the order accounts appear on the assessment roll.
2118A = Alphabetic
2121A/N = Alphanumeric
2124N = Numeric
2127Rulemaking Authority 2129195.027(1), 2130213.06(1) FS. 2132Law Implemented 2134195.027, 2135195.096, 2136213.05 FS. 2138History–New 12-7-76, Amended 7-17-80, 9-30-82, Formerly 12D-8.13, Amended 12-27-94, 12-31-98, 1-2-01.