Property Tax Oversight Newly Elected Official Orientation Newly Elected Official Orientation February 7-10, 2017 Tallahassee, Florida Property Tax Oversight Certification & Training Property Tax Oversight

Submission of Non-Ad Valorem Tax Rolls Lizette Kelly Title slide with PTO logo. Property Tax Oversight

Overview Ad Valorem vs. Non-Ad Valorem Non-Ad Valorem Resolution Rates and basis Identification of taxpayers Collection method Uniform Method of Collection (s. 197.3632, F.S.) Cooperation among officials Initial establishment On-going administration Changes in administration requirements Property Tax Oversight

Key Dates January 1 – Adopt Resolution January 10 – Resolution to PA, TC, DOR May use March 1 and 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 – Submit tax rolls to DOR Property Tax Oversight

Submission of Resolutions New, revised, or on-going January 1 – Adopt Resolution January 10 – Resolution to PA, TC, DOR May use March 1 and 10 if all agree By Mail Florida Department of Revenue Property Tax Oversight Attn: Research & Analysis PO Box 3000 Tallahassee, FL 32315-3000 By Email PTOResearchAnalysis@floridarevenue.com Property Tax Oversight

Tax Roll Submission Since 2009 tax collectors must submit detailed non-ad valorem tax rolls and summary reports to DOR. Tax rolls and reports are due to DOR on or before December 15 each year. DOR reviews the summary and detail reports to ensure 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. Property Tax Oversight

File Submission Required files: NAV D – provides detailed levy information NAV N – provides summary of all non-ad valorem levies for each parcel DR-503 NA – summary of parcels and taxes levied for each non-ad valorem levy Excel version Signed PDF Training on how to prepare and submit the non-ad valorem reports is available on the Property Tax Oversight website. http://floridarevenue.com/dor/property/cofficials/nonadval/ Forms and instructions are also available on the website. Property Tax Oversight

File Submission Checklist Follow the data field specifications. Use official Form DR-503NA. (Do not modify it.) All three files NAVD, NAVN, and DR-503NA must balance on the total number of parcels and the total amount assessed. Electronically submit all four files by secure ftp. Do not mail/email reports unless instructed by DOR Notify Property Tax Oversight staff by email when files have been submitted. Property Tax Oversight

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

DOR Review Activities Property Tax Oversight

DOR Review Activities Property Tax Oversight

Common Errors/Problems Not following secure ftp instructions Use of other, varies, or non-specific data Duplicate Levy Identification numbers Incomplete or incorrect levy names Missing data Incorrect file names Property Tax Oversight

Common Errors/Problems Naming Conventions NAVDXX1701.txt NAVNXX1701.txt DR503NAXX1701.xls or xlsx DR503NAXX1701.pdf XX: DOR county number – see list provided 17: Year 01: Submission Number must be changed when revised files are submitted to replace previous files Property Tax Oversight

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 Property Tax Oversight

Contact Information For questions about connectivity issues or ftp password issues Truitt Wilson 850-617-8873 Truitt.Wilson@floridarevenue.com For assistance with preparing files or submission status Stella Gomez 850-617-8852 Stella.Gomez@floridarevenue.com For other assistance and submission of resolutions Lizette Kelly 850-617-8865 Lizette.Kelly@floridarevenue.com For assistance on statutory requirements Kevin ODonnell 850-617-8917 Kevin.ODonnell@floridarevenue.com WEBSITE http://floridarevenue.com/dor/property/cofficials/nonadval/ Property Tax Oversight