Fla. Admin. Code R. 12D-8.011

Current through Reg. 50, No. 222; November 13, 2024

Section 12D-8.011 - Uniform Standards for Computer Operations: Minimum Data Requirements

(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.

(2) Each property appraiser shall maintain the following data in one or more of his/her data processing files regarding each personal property account in his/her county.

(a) County Code. This is a number assigned to each county for identification purposes. Alachua County is assigned number 11, each successive county in alphabetical order is assigned a number increased by 1, with Washington County assigned number 77.

(b) Personal Property account number. This number may be used as the cross-reference to the return as filed.

(c) Taxing Authority Code. A code indicating the taxing authorities in whose jurisdiction the property is located. Same basic code as is used for real property.

(d) Roll Type. "P" for personal.

(e) Roll Year. The last two digits of the tax year.

(f) Class Code. A code, as defined in paragraph 12D-8.009(2)(c), F.A.C., indicating the classification of the property.

(g) Furniture, Fixtures, and Equipment; Materials and Supplies, at Just Value.

(h) Leasehold improvements at Just Value. Any improvements, including modifications and additions, to leased property.

(i) Pollution Control Devices at Just Value.

(j) The Taxable Value, (Salvage Value) of these pollution control devices.

(k) Total Just Value. The sum of the just values of: furniture, fixtures, and equipment; taxable household goods; material and supplies; leasehold improvements; and pollution control devices.

(l) Total Exemption Value. The total value of any exemption granted to the account.

(m) Exemption Type. A code indicating the type of exemption granted the account. The code is as follows:

A - Institutional (Sections 196.195, 196.196 and 196.197, F.S.);

B - Non-Governmental Educational Property other than under Section 196.1985, F.S. (Section 196.198, F.S.);

C - Federal Government Property (Section 196.199(1)(a), F.S.);

D - State Government Property (Section 196.199(1)(b), F.S.);

E - Local Government Property (Section 196.199(1)(c), F.S.);

F - Leasehold Interests in Government Property (Section 196.199(2), F.S.);

G - Economic Development (Section 196.1995, F.S.);

H - Not-for-profit Sewer and Water Companies (Section 196.2001, F.S.);

I - Blind Exemption (Section 196.202, F.S.);

J - Total and Permanent Disability Exemption (Section 196.202, F.S.);

K - Widow's Exemption (Section 196.202, F.S.);

L - Disabled Veteran's Exemption (Section 196.24, F.S.)

(n) Total Taxable Value. The total just values (k), above less the total exemption value (l), above.

(o) Penalty Rate as Applicable.

(p) Taxpayer Name.

(q) Mailing Address of the Taxpayer.

(r) City.

(s) State or Country (including zip code).

(t) Street Address. Where the property is physically located.

(u) City. Where the property is physically located.

(v) In the event that the county has completely or partially changed account numbering since the previous roll, an "alternate key" which will allow a translation of individual account 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 attrition or addition of accounts.

(w) Tax Roll Sequence Number. A number to be assigned in the order accounts appear on the assessment roll.

(3) If the property appraiser establishes a Master Appraisal File, the M.A.F. Cost shall include, but shall not necessarily be limited to, the following information for the main improvements to each parcel. Codes may be used where applicable.

(a) Year built or effective year built.

(b) Exterior wall type.

(c) Roof type.

(d) Roof material.

(e) Floor type.

(f) Interior walls.

(g) Electrical features/quality, if available.

(h) Number of plumbing fixtures or number of baths.

(i) Heating.

(j) Air-conditioning.

(k) Base area.

(l) Adjusted area, if applicable.

(m) Overall condition or depreciation factor.

(n) An indication of each extra feature and detached subsidiary buildings and the value ascribed thereto.

NOTE: If the property appraiser maintains a Master Appraisal File, at the time of adoption of these rules and regulations, which file contains "Classes of Buildings" to indicate a combination of two or more of the construction features shown above, then such "Classes" may be submitted in lieu of those specific construction features shown above which are included in the "Class" of the building.

If the property appraiser maintains a Master Appraisal File, at the time of adoption of these rules and regulations, which file utilizes "Points" or "Construction Units" to indicate exterior wall type or combination of exterior wall types, then such "Points" or "Construction Units" may be submitted when specific exterior wall type required under paragraph (b) above is not otherwise available.

(4) When a property appraiser's upcoming roll will be subjected to an in-depth review pursuant to Section 195.096, F.S., when requested by the Department he should maintain the following data in one or more of his data processing files or on a written list for each real property parcel which was deleted from the prior year's roll, which was split from a parcel on the prior year's roll, or which was combined with a parcel from the prior year's roll.

(a) Unique parcel number of the parcel which has been deleted, split off, or combined.

(b) Land use code applicable to the parcel listed under paragraph (a).

(c) A code indicating whether the parcel was deleted (1), split from (2), or combined with another parcel (3).

(d) Values - The values shall be those shown on the previous year's roll if deletion; the values shall be those shown on the current year's roll if split or combination.

1. Just Value (for non-classified use parcels).

2. Classified use value (for classified use parcels).

3. Total Taxable Value.

(e) Parent Parcel Number, if entry applies to a split.

(f) Land Use Code applicable to the parcel listed under paragraph (e).

Fla. Admin. Code Ann. R. 12D-8.011

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 196.031, 196.075, 196.081, 196.091, 196.101, 196.195, 196.196, 196.197, 196.1975, 196.198, 196.1985, 196.1986, 196.1987, 196.199, 196.1995, 196.1997, 196.1998, 196.2001, 196.202, 196.24, 213.05 FS.

New 12-7-76, Amended 9-30-82, Formerly 12D-8.11, Amended 12-31-98, 12-30-02, 1-1-04, 10-2-07.

New 12-7-76, Amended 9-30-82, Formerly 12D-8.11, Amended 12-31-98, 12-30-02, 1-1-04, 10-2-07.