Complete Submission and Roll Evaluation Standards

The Complete Submission and Roll Evaluation Standards outline the data requirements for assessment roll submissions, including real property (NAL), tangible personal property (NAP), sale data files (SDF), and geographic information system (GIS) files. Chapter 193, Florida Statutes (F.S.), authorizes the uniform standards and minimum data requirements for assessment roll submissions. Chapter 195, F.S.​, and applicable provisions of the Florida Administrative Code (F.A.C.) authorize the Department of Revenue's oversight and approval of county assessment rolls. If you have any questions about the contents of this page, please send them to PTOTREAT@floridarevenue.com.

Training Module for Real Property Transfer Qualification Codes

Training Module for Real Property Transfer Qualification Codes 
Document Description Format
Real Property Transfer Qualification Code Training Training adapted from the online course  Download Real Property Transfer Qualification Code Training (This link will open up in a new window)PDF (1.3 MB)

2018 Complete Submission and Roll Evaluation Standards

Document Description Format
Property Tax Communications
Draft 2018 Complete Submission and Roll Evaluation Standards PTO Director's Memorandum  Download Draft 2018 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (1.7 MB)
Complete Submission and Roll Evaluation Standards
2018 Complete Submission and Roll Evaluation Standards Official Complete Submission and Roll Evaluation Standards for the 2018 assessment roll review process  Download 2018 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (1.4 MB)
Production Guide and Data File Layouts (NAL/SDF/NAP)
2018 Production Guide and Data Record Layout Descriptions of required fields for use with the NAL/SDF/NAP roll submissions  Download 2018 Production Guide and Data Record Layout (This link will open up in a new window)PDF (424 KB)
NAL (Name-Address-Legal) File Data Fields for 2018 Summary of required NAL data fields for 2018 roll submittal  Download NAL (Name-Address-Legal) File Data Fields for 2018 (This link will open up in a new window)PDF (207 KB)
SDF (Sale Data File) Data Fields for 2018 Summary of required SDF data fields for 2018 roll submittal  Download SDF (Sale Data File) Data Fields for 2018 (This link will open up in a new window)PDF (23 KB)
NAP (Name-Address-Personal) File Data Fields for 2018 Summary of required NAP data fields for 2018 roll submittal  Download NAP (Name-Address-Personal) File Data Fields for 2018 (This link will open up in a new window)PDF (29 KB)
Current NAICS Codes 2017 U.S. Census Bureau’s NAICS codes for NAP roll submittal  Download Current NAICS Codes (This link will open up in a new window)PDF (8.4 MB)
 Download Current NAICS Codes (This link will open up in a new window)XLS (59 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2018 NAL roll submittal  Download NAL Exemption Codes (This link will open up in a new window)PDF (118 KB)
NAP Exemption Codes List of exemption codes for the 2018 NAP roll submittal  Download NAP Exemption Codes (This link will open up in a new window)PDF (74 KB)
Edit Guide (NAL/SDF/NAP)
2018 Assessment Roll Edit Guide for NAL, SDF, and NAP 2018 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements  Download 2018 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (2.7 MB)
Non Homestead Assessment Edit Guide Summary of assessment limitation report edits  Non Homestead Assessment Edit Guide (This link will open up in a new window)PDF (93 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated BEFORE 1/1/2018  Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (27 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated AFTER 1/1/2018  Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (125 KB)
Requesting Approval to Use Real Property Transfer Code 41 Prior approval from DOR is required for using Code 41.  Download Requesting Approval to Use Real Property Transfer Code 41 (This link will open up in a new window)PDF (28 KB)
Real Property Transfer Code 41 Template Sample spreadsheets for reporting details of multiple- and single-sale transfers and other sales in the subject property group  Download Real Property Transfer Code 41 Template (This link will open up in a new window)XLS (84 KB)
GIS File Submissions
2018 Edit Guide for GIS Data Description of DOR’s GIS data review  Download 2018 Edit Guide for GIS Data (This link will open up in a new window)PDF (133 KB)
2018 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data  Download 2018 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (28 KB)
 Download 2018 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (29 KB)
Sample Letter of Intent for GIS Map Submissions Example of completed letter of intent for GIS map submissions  Download Sample Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (30 KB)
Recapitulation Forms
DR-403 Tax Roll Certification, R. 01/18  Download form DR-403 (This link will open up in a new window)PDF (506 KB)
 Download form DR-403 (This link will open up in a new window)XLS (369 KB)
DR-489 Tax Roll Certification, R. 01/18  Download form DR-489 (This link will open up in a new window)PDF (532 KB)
 Download form DR-489 (This link will open up in a new window)XLS (203 KB)

2017 Complete Submission and Roll Evaluation Standards

Document Description Format
Property Tax Communications
Draft 2017 Complete Submission and Roll Evaluation Standards DOR Fall 2016 Memorandum  Download Draft 2017 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (1.7 MB)
Complete Submission and Roll Evaluation Standards
2017 Complete Submission and Roll Evaluation Standards Official Complete Submission and Roll Evaluation Standards for the 2017 assessment roll review process  Download 2017 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (3.1 MB)
Production Guide and Data File Layouts (NAL/SDF/NAP)
2017 Production Guide and Data Record Layout Descriptions of required fields for use with the NAL/SDF/NAP roll submissions  Download 2017 Production Guide and Data Record Layout (This link will open up in a new window)PDF (626 KB)
NAL (Name-Address-Legal) File Data Fields for 2017 Summary of required NAL data fields for 2017 roll submittal  Download NAL (Name-Address-Legal) File Data Fields for 2017 (This link will open up in a new window)PDF (76 KB)
NAP (Name-Address-Personal) File Data Fields for 2017 Summary of required NAP data fields for 2017 roll submittal  Download NAP (Name-Address-Personal) File Data Fields for 2017 (This link will open up in a new window)PDF (28 KB)
Current NAICS Codes 2017 U.S. Census Bureau’s NAICS codes for NAP roll submittal  Download Current NAICS Codes (This link will open up in a new window)PDF (8.2 MB)
 Download Current NAICS Codes (This link will open up in a new window)XLS (74 KB)
SDF (Sale Data File) Data Fields for 2017 Summary of required SDF data fields for 2017 roll submittal  Download SDF (Sale Data File) Data Fields for 2017 (This link will open up in a new window)PDF (22 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2017 NAL roll submittal  Download NAL Exemption Codes (This link will open up in a new window)PDF (16 KB)
NAP Exemption Codes List of exemption codes for the 2017 NAP roll submittal  Download NAP Exemption Codes (This link will open up in a new window)PDF (13 KB)
Edit Guide (NAL/SDF/NAP)
2017 Assessment Roll Edit Guide for NAL, SDF, and NAP 2017 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements  Download 2017 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (1.3 MB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated before 1/1/2017  Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (72 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated after 1/1/2017  Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (66 KB)
Requesting Approval to Use Real Property Transfer Code 41 Code 41 is for sales that meet these conditions: no other DQ codes apply, attempts to verify the sale(s) were unsuccessful, and the transfer(s) do not reasonably reflect the fair market value of the property. Prior approval from DOR is required.  Download Requesting Approval to Use Real Property Transfer Code 41 (This link will open up in a new window)PDF (81 KB)
Real Property Transfer Code 41 Template Sample spreadsheets for reporting details of multiple- and single-sale transfers and other sales in the subject property group  Download Real Property Transfer Code 41 Template (This link will open up in a new window)XLS (169 KB)
GIS File Submissions
2017 Edit Guide for GIS Data Description of DOR’s GIS data review  Download 2017 Edit Guide for GIS Data (This link will open up in a new window)PDF (203 KB)
2017 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data  Download 2017 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (213 KB)
 Download 2017 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (40 KB)
Sample Letter of Intent for GIS Map Submissions Example of completed letter of intent for GIS map submissions  Download Sample Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (216 KB)
Recapitulation Forms
DR-403 Tax Roll Certification, R. 01/18  Download form DR-403 (This link will open up in a new window)PDF (506 KB)
 Download form DR-403 (This link will open up in a new window)XLS (369 KB)
DR-489 Tax Roll Certification, R. 01/18  Download form DR-489 (This link will open up in a new window)PDF (532 KB)
 Download form DR-489 (This link will open up in a new window)XLS (203 KB)

2016 Complete Submission and Roll Evaluation Standards

Document Description Format
Property Tax Communications
Draft 2016 Complete Submission and Roll Evaluation Standards DOR Fall 2015 Memorandum  Download Draft 2016 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (3.5 MB)
FAQs – Use Code 009 Frequently asked questions on the activation of use code 009 – Residential Common Areas/Elements  Download FAQs – Use Code 009 (This link will open up in a new window)PDF (53 KB)
Complete Submission and Roll Evaluation Standards
2016 Complete Submission and Roll Evaluation Standards Official Complete Submission and Roll Evaluation Standards for the 2016 assessment roll review process  Download 2016 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (1.7 MB)
Production Guide and Data File Layouts (NAL/SDF/NAP)
2016 Production Guide and Data Record Layout Descriptions of required fields for use with the NAL/SDF/NAP roll submissions  Download 2016 Production Guide and Data Record Layout (This link will open up in a new window)PDF (570 KB)
NAL (Name-Address-Legal) File Data Fields for 2016 Summary of required NAL data fields for 2016 roll submittal  Download NAL (Name-Address-Legal) File Data Fields for 2016 (This link will open up in a new window)PDF (76 KB)
NAP (Name-Address-Personal) File Data Fields for 2016 Summary of required NAP data fields for 2016 roll submittal  Download NAP (Name-Address-Personal) File Data Fields for 2016 (This link will open up in a new window)PDF (28 KB)
Current NAICS Codes 2012 U.S. Census Bureau’s NAICS codes for NAP roll submittal  Download Current NAICS Codes (This link will open up in a new window)PDF (873 KB)
 Download Current NAICS Codes (This link will open up in a new window)XLS (195 KB)
SDF (Sale Data File) Data Fields for 2016 Summary of required SDF data fields for 2016 roll submittal  Download SDF (Sale Data File) Data Fields for 2016 (This link will open up in a new window)PDF (22 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2016 NAL roll submittal  Download NAL Exemption Codes (This link will open up in a new window)PDF (18 KB)
NAP Exemption Codes List of exemption codes for the 2016 NAP roll submittal  Download NAP Exemption Codes (This link will open up in a new window)PDF (14 KB)
Edit Guide (NAL/SDF/NAP)
2016 Assessment Roll Edit Guide for NAL, SDF, and NAP 2016 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements  Download 2016 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (254 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated before 1/1/2016  Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (70 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated after 1/1/2016  Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (74 KB)
Requesting Approval to Use Real Property Transfer Code 41 Code 41 is for sales that meet these conditions: no other DQ codes apply, attempts to verify the sale(s) were unsuccessful, and the transfer(s) do not reasonably reflect the fair market value of the property. Prior approval from DOR is required.  Download Requesting Approval to Use Real Property Transfer Code 41 (This link will open up in a new window)PDF (81 KB)
Real Property Transfer Code 41 Template Sample spreadsheets for reporting details of multiple- and single-sale transfers and other sales in the subject property group  Download Real Property Transfer Code 41 Template (This link will open up in a new window)XLS (169 KB)
GIS File Submissions
GIS Data Submission Requirements Required layers and formats for annual GIS reporting and minimum image technology standards for physical inspection  Download GIS Data Submission Requirements (This link will open up in a new window)PDF (203 KB)
2016 Edit Guide for GIS Data Description of DOR’s GIS data review  Download 2016 Edit Guide for GIS Data (This link will open up in a new window)PDF (153 KB)
2016 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data  Download 2016 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (71 KB)
 Download 2016 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (42 KB)
Sample Letter of Intent for GIS Map Submissions Example of completed letter of intent for GIS map submissions  Download Sample Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (84 KB)