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Non Ad Valorem Assessments

Non Ad Valorem Assessments. Tuesday, January 28, 2014 b y Lizette Kelly Florida Department of Revenue. Overview. Ad Valorem vs. Non Ad Valorem Non Ad Valorem Resolution Rates & basis Identification of taxpayers Collection method Uniform Method of Collection (197.3632 F.S.)

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Non Ad Valorem Assessments

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  1. Non Ad Valorem Assessments Tuesday, January 28, 2014 by Lizette Kelly Florida Department of Revenue

  2. Overview • Ad Valorem vs. Non Ad Valorem • Non Ad Valorem Resolution • Rates & basis • Identification of taxpayers • Collection method • Uniform Method of Collection (197.3632 F.S.) • Cooperation among officials • Initial establishment • On-going administration • Changes in administration requirements

  3. Key Dates • January 1 – Adopt Resolution • January 10 – Resolution to PA, TC, DOR • May use March 1 & 10 if all agree • June 1 – PA provides taxpayer list to taxing authority • August 24 – TRIM notices mailed • September 15 – Final Roll certified to TC • November 1 – Tax Notices mailed • December 15 – Non Ad Valorem tax rolls submitted to DOR by TC

  4. Submission of ResolutionsNew, revised or on-going • January 1 – Adopt Resolution • January 10 – Resolution to PA, TC, DOR • May use March 1 & 10 if all agree • By Mail – Florida Department of Revenue Property Tax Oversight Attn: Research & Analysis PO Box 3000 Tallahassee, FL 32315-3000 • By E-mail Ptoresearch&analysis@dor.state.fl.us

  5. Tax Roll Submission • Beginning in 2009 Tax Collectors are required to submit to DOR detailed non ad valorem tax rolls and summary reports. • Tax Rolls & Reports are due to DOR on or before December 15th of each year. • DOR reviews the summary and detail reports to assure complete submission and posts statewide summary reports on the data portal. * If December 15 falls on Saturday or Sunday, the deadline will be moved to the next business day

  6. File Submission • Required files are: • NAV D – provides detailed levy information • NAV N – provides summary of all non ad valorem levies for each parcel • DR-503 NA – summary of the number of parcels and taxes levied for each non ad valorem levy. (excel and signed pdf) • Training on how to prepare and submit the Non –Ad Valorem reports is available on the website http://dor.myflorida.com/dor/property/vab/trainingmodules/nav/story.html • Forms and instructions also available the website

  7. File Submission Checklist • Follow the data field specifications. • Use official form DR503NA. (Do not modify it). • All three files NAVD, NAVN, and DR503NA must balance in the total number of parcels and the total amount assessed. • Submit electronically all four files. (Do not mail/email reports). • Notify Property Tax Oversight staff when files have been submitted.

  8. DOR Review Activities • Balancing files and preparation of reports • Missing data checks • Duplicate Levy Identification numbers

  9. DOR Review Activities The information contained on the display fields above is acquired from either the NAVD or the DR503NA uploaded in our database. The tables contain the data just as it was submitted by the county.

  10. DOR Review Activities The information contained on the display fields above is acquired from either the NAVD or the DR503NA uploaded in our database. The tables contain the data just as it was submitted by the county.

  11. Common Errors / Problems • Naming Conventions • NAVDXX1401.txt • NAVNXX1401.txt • DR503NAXX1401.xls or xlsx • DR503NAXX1401.pdf XX: DOR county number 14: Year 01: Submission Number (must be changed when files are resubmitted, in order to replace previous submitted files).

  12. Common Errors / Problems • Use of other, varies or non specific data • Duplicate Levy Identification Numbers • Incomplete or incorrect levy names • Missing data

  13. Proposed Changes • One data file for levy details – modify NAVD to include additional items from NAVN • Record Type • County Number • Tax year • PA Parcel Number • TC Account Number • Levy Identifier • Local Government Code • Function Code • Assessment Amount • Tax Roll Sequence Number

  14. Contact Information • For questions about connectivity issues Jean Marc Lamotte (850)617-8910 lamottej@dor.state.fl.us • For question about ftp password issues Charles Russell (850)617-8867 russellc@dor.state.fl.us • For assistance with the preparation of files or submission status Stella Gomez (850)617-8852 gomezst@dor.state.fl.us • For other assistance and submission of resolutions Lizette Kelly (850)617-8865 kellyliz@dor.state.fl.us • For assistance on statutory requirements Claudia Kemp (850)617-8895 kempc@dor.state.fl.us WEBSITE http://dor.myflorida.com/dor/property/cofficials/nonadval/

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