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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

The Department of Revenue offers free online training about Real Property Transfer Qualification Codes.


The training has been approved as two hours of continuing education toward the Certified Florida Appraiser (CFA) certification. After completing the training, CFAs should download a copy of the certificate of completion to document continuing education hours.


Instructions for Registering, Taking the Course, and Downloading Certificate are here.


A PDF Version of the Training Narrative is here.

2026 Tax Roll Production, Submission, and Evaluation Standards

Document Description Format
Property Tax Communications
Draft 2026 Tax Roll Production, Submission, and Evaluation Standards PTO Director's Memorandum Download Draft 2026 Complete Submission and Roll Evaluation Standards (This link will open up in a new window)PDF (2 MB)
Summary Data File Layouts (NAL/SDF/NAP)
NAL (Name-Address-Legal) File Data Fields for 2026 Summary of required NAL data fields for 2026 roll submittal Download NAL (Name-Address-Legal) File Data Fields for 2026 (This link will open up in a new window)PDF (116 KB)
SDF (Sale Data File) Data Fields for 2026 Summary of required SDF data fields for 2026 roll submittal Download SDF (Sale Data File) Data Fields for 2026 (This link will open up in a new window)PDF (68 KB)
NAP (Name-Address-Personal) File Data Fields for 2026 Summary of required NAP data fields for 2026 roll submittal Download NAP (Name-Address-Personal) File Data Fields for 2026 (This link will open up in a new window)PDF (80 KB)
Current NAICS Codes 2022 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 (687 KB)
Download Current NAICS Codes (This link will open up in a new window)XLS (69 KB)
Real Property Descriptions and Uniform Abbreviations for 2026 NAL Fields 65, 75, 76, 77, 79, 80 and NAP Field 29 Download Real Property Descriptions and Uniform Abbreviations for 2026 (This link will open up in a new window)PDF (21 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2026 NAL roll submittal Download NAL Exemption Codes (This link will open up in a new window)PDF (62 KB)
NAP Exemption Codes List of exemption codes for the 2026 NAP roll submittal Download NAP Exemption Codes (This link will open up in a new window)PDF (17 KB)
Edit Guide (NAL/SDF/NAP)
2026 Assessment Roll Edit Guide for NAL, SDF, and NAP 2026 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements Download 2026 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (537 KB)
Homestead Assessment Edit Guide Summary of HSTD assessment limitation report edits Homestead Assessment Edit Guide (This link will open up in a new window)PDF (104 KB)
Non Homestead Assessment Edit Guide Summary of Non HSTD assessment limitation report edits Non Homestead Assessment Edit Guide (This link will open up in a new window)PDF (137 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated BEFORE 1/1/2026 Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (166 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated AFTER 1/1/2026 Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (152 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 (37 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
2026 Edit Guide for GIS Data Description of DOR’s GIS data review Download 2026 Edit Guide for GIS Data (This link will open up in a new window)PDF (95 KB)
2026 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data Download 2026 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (74 KB)
Download 2026 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (23 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 (51 KB)
Recapitulation Forms
DR-403 Tax Roll Certification Download form DR-403 (This link will open up in a new window)PDF (88 KB)
Download form DR-403 (This link will open up in a new window)XLS (38 KB)
DR-489 Tax Roll Certification Download form DR-489 (This link will open up in a new window)PDF (88 KB)
Download form DR-489 (This link will open up in a new window)XLS (38 KB)

2025 Tax Roll Production, Submission, and Evaluation Standards

Document Description Format
Tax Roll Production, Submission, and Evaluation Standards
2025 Tax Roll Production, Submission, and Evaluation Standards Tax Roll Production, Submission, and Evaluation Standards for the 2025 Assessment Rolls Download 2025 Tax Roll Production, Submission, and Evaluation Standards (This link will open up in a new window)PDF (1.6 MB)
Summary Data File Layouts (NAL/SDF/NAP)
NAL (Name-Address-Legal) File Data Fields for 2025 Summary of required NAL data fields for 2025 roll submittal Download NAL (Name-Address-Legal) File Data Fields for 2025 (This link will open up in a new window)PDF (101 KB)
SDF (Sale Data File) Data Fields for 2025 Summary of required SDF data fields for 2025 roll submittal Download SDF (Sale Data File) Data Fields for 2025 (This link will open up in a new window)PDF (69 KB)
NAP (Name-Address-Personal) File Data Fields for 2025 Summary of required NAP data fields for 2025 roll submittal Download NAP (Name-Address-Personal) File Data Fields for 2025 (This link will open up in a new window)PDF (80 KB)
Current NAICS Codes 2022 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 (684 KB)
Download Current NAICS Codes (This link will open up in a new window)XLS (69 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2025 NAL roll submittal Download NAL Exemption Codes (This link will open up in a new window)PDF (61 KB)
NAP Exemption Codes List of exemption codes for the 2025 NAP roll submittal Download NAP Exemption Codes (This link will open up in a new window)PDF (17 KB)
Edit Guide (NAL/SDF/NAP)
2025 Assessment Roll Edit Guide for NAL, SDF, and NAP 2025 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements Download 2025 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (533 KB)
Homestead Assessment Edit Guide Summary of HSTD assessment limitation report edits Homestead Assessment Edit Guide (This link will open up in a new window)PDF (104 KB)
Non Homestead Assessment Edit Guide Summary of Non HSTD assessment limitation report edits Non Homestead Assessment Edit Guide (This link will open up in a new window)PDF (138 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated BEFORE 1/1/2025 Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (143 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated AFTER 1/1/2025 Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (142 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 (37 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
2025 Edit Guide for GIS Data Description of DOR’s GIS data review Download 2025 Edit Guide for GIS Data (This link will open up in a new window)PDF (203 KB)
2025 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data Download 2025 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (118 KB)
Download 2025 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (23 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 (103 KB)
Recapitulation Forms
DR-403 Tax Roll Certification Download form DR-403 (This link will open up in a new window)PDF (109 KB)
Download form DR-403 (This link will open up in a new window)XLS (230 KB)
DR-489 Tax Roll Certification Download form DR-489 (This link will open up in a new window)PDF (107 KB)
Download form DR-489 (This link will open up in a new window)XLS (87 KB)

2024 Tax Roll Production, Submission, and Evaluation Standards

Document Description Format
Tax Roll Production, Submission, and Evaluation Standards
2024 Tax Roll Production, Submission, and Evaluation Standards Tax Roll Production, Submission, and Evaluation Standards for the 2024 Assessment Rolls Download 2024 Tax Roll Production, Submission, and Evaluation Standards (This link will open up in a new window)PDF (1.5 MB)
Summary Data File Layouts (NAL/SDF/NAP)
NAL (Name-Address-Legal) File Data Fields for 2024 Summary of required NAL data fields for 2024 roll submittal Download NAL (Name-Address-Legal) File Data Fields for 2024 (This link will open up in a new window)PDF (101 KB)
SDF (Sale Data File) Data Fields for 2024 Summary of required SDF data fields for 2024 roll submittal Download SDF (Sale Data File) Data Fields for 2024 (This link will open up in a new window)PDF (65 KB)
NAP (Name-Address-Personal) File Data Fields for 2024 Summary of required NAP data fields for 2024 roll submittal Download NAP (Name-Address-Personal) File Data Fields for 2024 (This link will open up in a new window)PDF (70 KB)
Current NAICS Codes 2022 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 (684 KB)
Download Current NAICS Codes (This link will open up in a new window)XLS (68 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2024 NAL roll submittal Download NAL Exemption Codes (This link will open up in a new window)PDF (99 KB)
NAP Exemption Codes List of exemption codes for the 2024 NAP roll submittal Download NAP Exemption Codes (This link will open up in a new window)PDF (73 KB)
Edit Guide (NAL/SDF/NAP)
2024 Assessment Roll Edit Guide for NAL, SDF, and NAP 2024 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements Download 2024 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (422 KB)
Homestead Assessment Edit Guide Summary of HSTD assessment limitation report edits Homestead Assessment Edit Guide (This link will open up in a new window)PDF (124 KB)
Non Homestead Assessment Edit Guide Summary of Non HSTD assessment limitation report edits Non Homestead Assessment Edit Guide (This link will open up in a new window)PDF (149 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated BEFORE 1/1/2024 Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (137 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated AFTER 1/1/2024 Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (138 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 (101 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
2024 Edit Guide for GIS Data Description of DOR’s GIS data review Download 2024 Edit Guide for GIS Data (This link will open up in a new window)PDF (204 KB)
2024 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data Download 2024 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (119 KB)
Download 2024 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (23 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 (103 KB)
Recapitulation Forms
DR-403 Tax Roll Certification Download form DR-403 (This link will open up in a new window)PDF (278 KB)
Download form DR-403 (This link will open up in a new window)XLS (230 KB)
DR-489 Tax Roll Certification Download form DR-489 (This link will open up in a new window)PDF (131 KB)
Download form DR-489 (This link will open up in a new window)XLS (87 KB)

2023 Tax Roll Production, Submission, and Evaluation Standards

Document Description Format
Tax Roll Production, Submission, and Evaluation Standards
2023 Tax Roll Production, Submission, and Evaluation Standards Tax Roll Production, Submission, and Evaluation Standards for the 2023 Assessment Rolls Download 2023 Tax Roll Production, Submission, and Evaluation Standards (This link will open up in a new window)PDF (1.6 MB)
Summary Data File Layouts (NAL/SDF/NAP)
NAL (Name-Address-Legal) File Data Fields for 2023 Summary of required NAL data fields for 2023 roll submittal Download NAL (Name-Address-Legal) File Data Fields for 2023 (This link will open up in a new window)PDF (103 KB)
SDF (Sale Data File) Data Fields for 2023 Summary of required SDF data fields for 2023 roll submittal Download SDF (Sale Data File) Data Fields for 2023 (This link will open up in a new window)PDF (46 KB)
NAP (Name-Address-Personal) File Data Fields for 2023 Summary of required NAP data fields for 2023 roll submittal Download NAP (Name-Address-Personal) File Data Fields for 2023 (This link will open up in a new window)PDF (59 KB)
Current NAICS Codes 2022 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 (668 KB)
Download Current NAICS Codes (This link will open up in a new window)XLS (61 KB)
Exemption Code Lists (NAL/NAP)
NAL Exemption Codes List of exemption codes for the 2023 NAL roll submittal Download NAL Exemption Codes (This link will open up in a new window)PDF (73 KB)
NAP Exemption Codes List of exemption codes for the 2023 NAP roll submittal Download NAP Exemption Codes (This link will open up in a new window)PDF (22 KB)
Edit Guide (NAL/SDF/NAP)
2023 Assessment Roll Edit Guide for NAL, SDF, and NAP 2023 DOR NAL/SDF/NAP data quality edits and corresponding SQL statements Download 2023 Assessment Roll Edit Guide for NAL, SDF, and NAP (This link will open up in a new window)PDF (459 KB)
Homestead Assessment Edit Guide Summary of HSTD assessment limitation report edits Homestead Assessment Edit Guide (This link will open up in a new window)PDF (81 KB)
Non Homestead Assessment Edit Guide Summary of Non HSTD assessment limitation report edits Non Homestead Assessment Edit Guide (This link will open up in a new window)PDF (118 KB)
Real Property Transfer Qualification Codes
Real Property Transfer Codes (Prior Calendar Year) Used for sales dated BEFORE 1/1/2023 Download Real Property Transfer Codes (Prior Calendar Year) (This link will open up in a new window)PDF (185 KB)
Real Property Transfer Codes (Current Calendar Year) Used for sales dated AFTER 1/1/2023 Download Real Property Transfer Codes (Current Calendar Year) (This link will open up in a new window)PDF (188 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 (38 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
2023 Edit Guide for GIS Data Description of DOR’s GIS data review Download 2023 Edit Guide for GIS Data (This link will open up in a new window)PDF (205 KB)
2023 Letter of Intent for GIS Map Submissions Form for counties having difficulty supplying required GIS data Download 2023 Letter of Intent for GIS Map Submissions (This link will open up in a new window)PDF (118 KB)
Download 2023 Letter of Intent for GIS Map Submissions (This link will open up in a new window)DOC (21 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 (102 KB)
Recapitulation Forms
DR-403 Tax Roll Certification Download form DR-403 (This link will open up in a new window)PDF (109 KB)
Download form DR-403 (This link will open up in a new window)XLS (234 KB)
DR-489 Tax Roll Certification Download form DR-489 (This link will open up in a new window)PDF (106 KB)
Download form DR-489 (This link will open up in a new window)XLS (87 KB)
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