1. 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

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

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

4. 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

5. 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 By
Property Tax Oversight

6. 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

7. 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.
Forms and instructions are also available on the website.
Property Tax Oversight

8. 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/ reports unless instructed by DOR
Notify Property Tax Oversight staff by when files have been submitted.
Property Tax Oversight

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

10. DOR Review Activities
Property Tax Oversight

11. DOR Review Activities
Property Tax Oversight

12. 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

13. 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

14. 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

15. Contact Information
For questions about connectivity issues or ftp password issues
Truitt Wilson
For assistance with preparing files or submission status
Stella Gomez
For other assistance and submission of resolutions
Lizette Kelly
For assistance on statutory requirements
Kevin ODonnell
WEBSITE
Property Tax Oversight