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Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Non Ad Valorem Assessments Tuesday, January 28, 2014 b.

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Presentation on theme: "Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Non Ad Valorem Assessments Tuesday, January 28, 2014 b."— Presentation transcript:

1 Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Non Ad Valorem Assessments Tuesday, January 28, 2014 b y Lizette Kelly Florida Department of Revenue

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

3 Property Tax Oversight Certification & Training 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 Property Tax Oversight Certification & Training Submission of Resolutions New, 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 By

5 Property Tax Oversight Certification & Training 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 15 th 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 Property Tax Oversight Certification & Training 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 Forms and instructions also available the website

7 Property Tax Oversight Certification & Training 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/ reports). Notify Property Tax Oversight staff when files have been submitted.

8 Property Tax Oversight Certification & Training DOR Review Activities Balancing files and preparation of reports Missing data checks Duplicate Levy Identification numbers

9 Property Tax Oversight Certification & Training DOR Review Activities 2013 Non Ad Valorem Assessment Roll Submission Data Edits Checklist Level 1 Report date: December 17, 2013 Contact:County Staff PersonPhone: county DOR:Stella Data Edit Check List Summary Edits and ObservationsYes/NoComments 1. Are there any field in the DR503NA form that are empty or invalid?Yes11 2. Are there any records in the DR503NA and NAVD contain the same Levy ID and not the same amount assessed? Yes43 3. Are there any parcels in the NAVD and NAVN that do not match and have the same TOT_ASS value? (max=100) Yes No0 [Footer] 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 Property Tax Oversight Certification & Training DOR Review Activities Are there any records in the DR503NA and NAVD contain the same Levy ID and not the same amount assessed? DOR (Summary created from the NAVD file)DR503NA # N Levy IDParcels Total Ass. Levy IDParcels Total Ass. 2 1 ETRASH 40,623 12,456, HSL , HSL , HSL , HSL2 9 99, HSL3 4 36, HSL3 4 35, HSL , HSL , HSL , HSL , P , P , P , P , P , P , P , P , P , SANITATION 44,423 13,536, TIDD , TIDD , W , 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 Property Tax Oversight Certification & Training 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 Property Tax Oversight Certification & Training Common Errors / Problems Use of other, varies or non specific data Duplicate Levy Identification Numbers Incomplete or incorrect levy names Missing data

13 Property Tax Oversight Certification & Training 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 Property Tax Oversight Certification & Training Contact Information For questions about connectivity issues Jean Marc Lamotte (850) For question about ftp password issues Charles Russell (850) For assistance with the preparation of files or submission status Stella Gomez (850) For other assistance and submission of resolutions Lizette Kelly (850) For assistance on statutory requirements Claudia Kemp (850) WEBSITE


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