Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.011 - Uniform Standards for Computer Operations: Minimum Data Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Each property appraiser shall maintain
				the following data in one or more of his or her data processing files regarding
				each parcel of real estate in his or her county.
(a) A unique parcel number based on a parcel
				numbering system applied uniformly throughout the county.
(b) A code indicating the taxing authorities
				whose jurisdiction includes this parcel.
(c) Data indicating the location of the
				parcel. This data may be a part of items (a) and/or (b) above. The data shall
				indicate:
1. Township.
2. Range.
3. Section number or grant number.
4. Subdivision code or number, if
				applicable.
5. Municipality code or
				number, if applicable.
(d) Owner's or Fiduciary's name.
(e) Owner's or Fiduciary's mailing address.
1. Address.
2. Zip Code. All address information entered
				in the file prior to the adoption of this rule need not show zip code as a
				separate field.
(f) Basic
				land information:
1. Land Use Code. This code
				shall be as defined under paragraph
				12D-8.008(2)(c),
				F.A.C.
2. A code indicating the
				unit of measurement used as the basis of assessment of the land. The property
				appraiser may continue to use any existing codes provided they are translated
				to the following when submitted to the Department:
a. 1 = per acre;
b. 2 = per square foot;
c. 3 = per front foot or per effective front
				foot (all lots with typical depth);
d. 4 = per front foot or per effective front
				foot (all lots with non-typical depth);
e. 5 = per lot or tract;
f. 6 = combination of any of the
				above;
3. The number of
				units of land. One of the following items shall be shown, corresponding to
				subparagraph (f)2. above.
a. The number of
				acres;
b. The number of square
				feet;
c. The number of front feet
				or effective front feet and the depth in feet (when depth is
				available);
d. The number of front
				feet or effective front feet and the effective depth in feet (when depth is
				available);
e. The number of lots
				or tracts;
f. Break-down of the
				number of combined units if available.
(g) Basic building information:
1. The year built or the effective year built
				of the main improvement. The appraiser shall consistently maintain one or the
				other (or both) years for every improved parcel in the county.
2. The total living area or the total
				adjusted area of the main improvement on improved residential property, or the
				total usable area for non-residential improved property.
The appraiser shall consistently maintain total living area
				  or total adjusted area (or both) for every improved residential parcel in the
				  county.
3. A code indicating
				the principal type of construction of the exterior walls of the main
				improvement on each improved parcel. The property appraiser may continue to use
				any existing codes provided they are translated to the following when submitted
				to the Department:
01 - Wall Board;
02 - 8-Inch Brick;
03 - Metal;
04 - Asbestos Shingles on Frame;
05 - Stucco on Frame;
06 - Siding - No Sheathing;
07 - Concrete Block;
08 - Corrugated Asbestos;
09 - Stucco on Concrete Block (C. B. S.);
10 - Stucco on Tile;
11 - Siding - with Sheathing;
12 - Brick Veneer on Frame;
13 - Brick Veneer on Masonry;
14 - Aluminum Siding;
15 - 12-Inch Brick;
16 - Reinforced Concrete;
17 - Metal on Steel;
18 - Wood Shingles;
19 - Jumbo Brick;
20 - Tilt-up Concrete Slabs;
51 - Brick on Masonry Down-Wood Siding Up;
52 - Brick on Masonry Down-Asbestos Shingles Up;
53 - Wood Siding Down-Asbestos Shingles Up;
54 - Stone on Masonry Down-Wood Siding Up;
55 - Concrete Block Plain Down-Asbestos Shingles Up;
56 - Concrete Block Plain Down-Wood Siding Up;
57 - Brick on Frame Down-Wood Siding Up.
NOTE: If the property appraiser maintains a master appraisal
				  system, at the time of adoption of these rules and regulations, which system
				  utilizes "Points", "Construction Units" or other numerical designation, in lieu
				  of a code, to indicate principal type of exterior wall construction, then such
				  "Points", "Construction Units" or other numerical designation, may be submitted
				  in lieu of the codes indicated hereinabove; provided, however, that a schedule
				  showing the number of "Points", "Construction Units" or numbers used for each
				  type of exterior wall construction is also submitted to the
				  Department.
(h)
				Land Value - Just Value (Section
				193.011, F.S.) or classified use
				value, if applicable.
(i) Total
				just value (land just value plus building value).
(j) Total assessed value (land classified use
				value plus building value or total just value for non-classified use
				parcels).
(k) Taxable value for
				operating purposes.
(l) New
				construction value. This amount shall be included in the value shown for Items
				(i) through (l). Deletions shall be shown as a negative amount.
(m) The following information shall be
				gathered and posted for the two most recent transfers of each parcel. Only
				information on transfers occurring after December 31, 1976, needs to be
				gathered and posted.
1. Date of execution of
				instrument (month and year).
2.
				Official Record ("O.R.") Book and Page number - These shall be recorded as
				entries separate from the property description so that a computer sort on this
				information is possible.
3. A
				transfer code denoting certain characteristics of the transfer. A transfer
				should be considered for disqualification if any of the following apply:
Corrective deed, quit claim deed, or tax deed; Deed bearing
				  Florida Documentary Stamp at the minimum rate prescribed under Chapter 201,
				  F.S.;
Deed bearing same family name as to Grantor and
				  Grantee;
Deeds to or from banks, loan or mortgage companies;
Deeds conveying cemetery lots or parcels;
Deeds including unusual amounts of personal property;
Deeds containing a reservation of occupancy for more than 90
				  days (life estate interest);
Deeds involving a trade or exchange of land;
Deeds where the consideration is indeterminable;
Deed conveying less than a half interest;
Deeds to or executed by any of the following:
a. Administrators;
b. Benevolent Institutions;
c. Churches;
d. Clerk Commissioners;
e. Clerk of Courts;
f. Counties;
g. Educational Institutions;
h. Executors;
i. Federal Agencies;
j. Federal Government;
k. Fraternal Institutions;
l. Guardians;
m. Lodges;
n. Masters;
o. Municipalities;
p. Receivers;
q. Sheriffs;
r. State Board of Education;
s. Trustees in Bankruptcy;
t. Trustees of the Internal Improvement Trust
				Fund (or Board of Natural Resources);
u. Utility Companies. The property appraiser
				may continue to use any existing codes provided they are translated to the
				following when submitted to the Department:
00. Sales which are qualified;
01. Sales which are disqualified as a result
				of examination of the deed;
02.
				Deeds which include more than one parcel;
03. Other
				disqualified.
4.
				Sales prices as indicated by documentary stamps.
5. Wherever possible, a one-digit code
				indicating whether the parcel was improved (I) or vacant (V) at the time of
				sale.
(n) Property
				description or map number. Map number is allowable in lieu of property
				description if a map reference number and Official Record ("O.R.") Book and
				Page number is printed on the roll for each parcel.
(o)
1.
				Exemption type. A code indicating the type of exemption granted to the parcel
				and the value(s) thereof. The property appraiser may continue to use any
				existing codes provided they are translated to the codes prescribed when
				submitted to the Department. The code is as follows:
A - Senior Homestead Exemption (Section
				  196.075, F.S.)
B - Blind (Section
				  196.202, F.S.)
C - Charitable, Religious, Scientific or Literary (Sections
				  196.196,
				  196.1987, F.S.)
D - Disabled (Sections
				  196.081,
				  196.091,
				  196.101, F.S.)
E - Economic Development (Section
				  196.1995, F.S.)
G - Federal Government Property (Section
				  196.199(1)(a),
				  F.S.); State Government Property (Section
				  196.99(1)(b),
				  F.S.); Local Government Property (Section
				  196.199(1)(c),
				  F.S.); Leasehold Interests in Government Property (Section
				  196.199(2),
				  F.S.)
H -Historic Property (Section
				  196.1997, F.S.)
I - Historic Property Open to the Public (Section
				  196.1998, F.S.)
L -Labor Organization (Section
				  196.1985, F.S.)
M - Homes for the Aged (Section
				  196.1975, F.S.)
N - Nursing Homes, Hospitals, Homes for Special Services
				  (Section 196.197, F.S.)
O - Widowers (Section
				  196.202, F.S.)
P - Totally and Permanently Disabled (Section
				  196.202, F.S.)
Q - Combination (Homestead, Disabled, Widow, Widower, Totally
				  and Permanently Disabled, Senior Homestead Exemption - Sections
				  196.031,
				  196.075,
				  196.202, F.S.)
R - Renewable Energy Source (Section
				  196.175, F.S.)
S - Sewer and Water Not-for-Profit (Section
				  196.2001, F.S.)
T - Community Centers (Section
				  196.1986, F.S.)
U - Educational Property (Section
				  196.198, F.S.)
V - Disabled Veteran/Spouse (Section
				  196.24, F.S.)
W - Widows (Section
				  196.202, F.S.)
X - Homestead Exemption (Section
				  196.031, F.S.)
Y - Combination (Homestead, Disabled, Widow, Widower, Totally
				  and Permanently Disabled, Disabled Veteran, Senior Homestead Exemption -
				  Sections 196.031,
				  196.075,
				  196.202 and
				  196.24, F.S.)
Z - Combination (Renewable Energy Source, Economic
				  Development - Sections
				  196.175 and
				  196.1995, F.S.)
1 - Licensed Child Care Facility Operating in Enterprise Zone
				  (Section 196.095, F.S.)
2 - Historic Property Used for Certain Commercial or
				  Nonprofit Purposes (Section
				  196.1961, F.S.)
3 - Proprietary Continuing Care Facilities (Section
				  196.1977, F.S.)
4 - Affordable Housing Property (Section
				  196.1978, F.S.)
5 - Charter School (Section
				  196.1983, F.S.)
6 - Public Property Used Under License or Lease Agreement
				  Entered into Prior to January 1, 1969 (Section
				  196.1993, F.S.)
7 - Space Laboratories and Carriers (Section
				  196.1999, F.S.)
8 -Water and Wastewater Systems Not-for-Profit (Section
				  196.2002, F.S.)
9 - Contiguous multiple parcels with a single homestead
				  exemption or single parcels with multiple homestead exemptions
2. Personal exemption codes shall be "0"
				(zero) indicating the exemption does not apply or the applicable code provided
				in this rule subsection indicating an exemption does apply. Five of six
				personal exemptions may apply for each parcel, in the following order.
Exemption Type
Maximum Value
Code
Homestead
$25,000
X
Widowed
$500
W/O
Blind
$500
B
Disabled
$500
P
Veteran Disabled/Spouse
$10,000
V
Disabled (100 percent Exempt)
-
D
An individual who qualified for the $25,000 exemption may
				  also be entitled to the $500 exemption of section 3(b), Art. VII, State Const.
				  (for widows, widowers, or blind or totally and permanently disabled persons)
				  and Section 196.202, F.S., and/or the $5,000
				  exemption under Section
				  196.24, F.S. (disabled
				  veterans/spouse). In no event shall the aggregate exemption exceed $26, 500
				  (see Rule 12D-7.003(2),
				  F.A.C.) for individuals exempt under Section
				  196.202, F.S., or $36,000 (see
				  subsection 12D-7.003(2),
				  F.A.C.) for individuals exempt under Section
				  196.24, F.S., except for total
				  exemptions under Sections
				  196.081,
				  196.091 or
				  196.101,
				  F.S.
(p) A code
				indicating the type of special assessment applicable to the parcel. The
				property appraiser may continue to use any existing codes provided they are
				translated to the following when submitted to the Department:
0 - None;
1 - Pollution Control Device(s);
2 - Land subject to a conservation easement, environmentally
				  endangered lands, or lands used for outdoor recreational or park purposes when
				  land development rights have been conveyed or conservation restrictions have
				  been convenanted;
3 - Land subject to a moratorium.
(q) In the event that the county has
				completely or partially changed parcel numbering since the previous roll, an
				"alternate key" which will allow a translation of individual parcel numbers
				from those used on the previous roll to those used on the current roll. This
				shall not be construed to apply to routine renumbering resulting from splits,
				deletions and combinations of parcels.