Fla. Admin. Code R. 12D-8.013 (2026)
Submission of Computer Tape Materials to the Department
(1) All submitted tapes shall meet the following technical requirements, unless written approval to do otherwise is granted by the Executive Director for good cause shown.
(a) Character set (display) – EBCDIC (Extended Binary Coded Decimal Interface Code).
(b) One-half inch standard magnetic tape, 9 track, odd parity, 800, 1600, or 6250 BPI (Bits Per Inch).
(c) No label records.
(2) For each submission of tape(s), a transmittal document showing the following information shall be enclosed:
(a) Character set.
(b) Density.
(c) Leading tapemark (yes or no).
(d) Record layout (if not specified by these rules).
(e) Record format data elements description (if not specified by these rules).
(f) The transmittal document for the Standard Name – Address – Legal (N.A.L.) file shall indicate:
1. Whether effective year built or actual year built is shown for each improved parcel, and
2. Whether adjusted area or total living area is shown for each improved residential parcel.
(3) Each property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated. STANDARD FILES are defined under subsection (6) of this rule.
(a) The STANDARD N.A.L. File: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll, including a computer tape copy of real estate transfer data current to December 31st of the previous calendar year. Upon request by the Department, another submission is required no later than 30 days following extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The Master Appraisal File, if one exists: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll. The record layout shall be that used locally, provided that the requirements of subsection (1) above are met.
(c) The previous year standard N.A.L. file: No later than the submission date for the current year real property assessment roll in the event that the county has completely or partially changed parcel numbering since the previous roll other than routine splits, deletions and combinations. This file shall have coded thereon an “alternate key” to facilitate the translation of the old parcel numbers to the new parcel numbers.
(4) Each property appraiser shall submit a computer tape copy of the following file to the Department on or before the date indicated:
(a) The STANDARD N.A.P. File: No later than the submission date for the initial tangible personal property assessment roll. This file shall contain information current at the time of publication of the initial tangible personal property assessment roll. Upon request by the Department another submission is required no later than 30 days following extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The previous year standard N.A.P. file: No later than the submission date for the current year tangible personal property assessment roll in the event that the county has completely or partially changed account numbering since the previous roll other than routine attrition or addition of accounts. This file shall have coded thereon an “alternate key” to facilitate the translation of the old account numbers to the new account numbers.
(5) In those counties subject to an in-depth review, pursuant to Section 195.096, F.S., and if requested in writing by the Executive Director, the property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated, provided that submission shall not be required earlier than 30 days following mailing of the request by the Executive Director.
(a) The STANDARD N.A.L. file containing real estate transfer data current to December 31, and all other data current at the time of publication of the revised (extended) real property assessment roll: No later than January 31.
(b) The STANDARD Deletions, Splits, and Combinations (D.S.C.) File, if one exists: No later than the submission date for the Initial Real Property Assessment Roll.
(6) Record Layouts for STANDARD FILES. Property appraisers are not required to keep data in the standard file layouts for day-to-day operations. However, they are required to merge and/or reformat their existing files to the standard file layout as appropriate when submitting computer tape materials to the Department.
(a) The STANDARD N.A.L. File shall be formatted as follows:
1. Record length-450 characters (fixed length).
2. Block length-3600 characters (8 records per block).
3. The following is a listing of the STANDARD N.A.L. File and is contained in an example form, Form DR-590 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Name, Address, Legal (N.A.L.) File | ||||||||
Field | Location | Field1 | ||||||
No. | Field Label | First | Last | Size | Type | Comments | ||
1 | Unique | |||||||
Parcel No. | 1 | 28 | 28 | A/N | ||||
County No. | 1 | 2 | 2 | N | ||||
Parcel No. | 3 | 28 | 26 | A/N | Show 2 digit county code, local parcel number, and space fill the remaining digits to 28 | |||
2 | Roll type | 29 | 29 | 1 | A | “R” for real | ||
3 | Roll year | 30 | 31 | 2 | A/N | |||
4 | D. O. R. land use code | 32 | 35 | 4 | All numeric except for notes and header records | |||
5 | Special assessment code | 36 | 36 | 1 | N | |||
6 | Total just value | 37 | 45 | 9 | N | |||
7 | Total assessed value | 46 | 54 | 9 | N | Classified use value, including homestead property, if applicable; otherwise just value | ||
8 | Total taxable value for operating purposes | 55 | 63 | 9 | N | |||
9 | New construction value or deletion value | 64 | 72 | 9 | N | Signed field; negative value indicates deletion | ||
10 | Land value | 73 | 81 | 9 | N | Classified use value of land, if applicable; otherwise just value of land | ||
11 | Land units code | 82 | 82 | 1 | N | Use land-unit-of-value code here | ||
12 | Number of land units | 83 | 88 | 6 | N | Assume two decimal places for acreage | ||
13 | Square footage | 89 | 97 | 9 | N | Assume no decimal places for square feet | ||
14 | Improved quality | 98 | 100 | 3 | A/N | |||
15 | Construction class | 101 | 101 | 1 | N | |||
16 | Filler | 102 | 102 | 1 | A | Space Fill | ||
17 | Effective or actual year built of major improvement | 103 | 106 | 4 | N | |||
18 | Total living area (or adjusted area) or usable area if non-residential | 107 | 113 | 7 | N | |||
19 | Number of buildings | 114 | 115 | 2 | N | |||
20 | Market area | 116 | 117 | 2 | A/N | 10 to 30 areas | ||
MOST RECENT SALE DATA (through field 26) | ||||||||
21 | Transfer code | 118 | 119 | 2 | N | |||
22 | Vacant or improved code | 120 | 120 | 1 | A | “V” or “I” | ||
23 | Sale price | 121 | 129 | 9 | N | |||
24 | Date of sale | 130 | 135 | 6 | N | |||
Year | 130 | 133 | 4 | N | ||||
Month | 134 | 135 | 2 | N | 01 through 12 | |||
25 | O. R. Book | 136 | 140 | 5 | A/N | |||
26 | O. R. Page | 141 | 144 | 4 | A/N | |||
SECOND MOST RECENT SALE DATA (through field 33) | ||||||||
27 | Filler | 145 | 146 | 2 | A | Space Fill | ||
28 | Transfer code | 147 | 148 | 2 | N | |||
29 | Vacant or improved code | 149 | 149 | 1 | A | “V” or “I” | ||
30 | Sale price | 150 | 158 | 9 | N | |||
31 | Date of sale | 159 | 164 | 6 | N | |||
Year | 159 | 162 | 4 | N | ||||
Month | 163 | 164 | 2 | N | 01 through 12 | |||
32 | O. R. Book | 165 | 169 | 5 | A/N | |||
33 | O. R. Page | 170 | 173 | 4 | A/N | |||
34 | Stratum No. | 174 | 175 | 2 | N | Always “00”; will be assigned by D.O.R. | ||
35 | Owner’s name | 176 | 205 | 30 | A | Primary owner | ||
36 | Street address line 1 | 206 | 235 | 30 | A/N | Mailing address of primary owner | ||
37 | Street address line 2 | 236 | 265 | 30 | A/N | |||
38 | City | 266 | 295 | 30 | A/N | |||
39 | State or country | 296 | 320 | 25 | A/N | |||
40 | U. S. mail zip code | 321 | 325 | 5 | N | |||
41 | Short legal description | 326 | 355 | 30 | A/N | 1st 30 characters | ||
SOCIAL SECURITY NUMBERS (SSN) OF APPLICANT AND OTHER OWNER (through field 45) | ||||||||
42 | Applicant’s Status | 356 | 356 | 1 | A | Applicant’s marital status H=Husb. W=Wife O=Other “H”, “W”, or “O” | ||
43 | Applicant’s SSN | 357 | 365 | 9 | N | |||
44 | Co-Applicant’s Status | 366 | 366 | 1 | A | Co-Applicant’s marital status H=Husb. W=Wife O=Other “H”, “W”, or “O” | ||
45 | Co-Applicant’s SSN | 367 | 375 | 9 | N | |||
46 | Personal exemption flags | 376 | 376 | 1 | A/N | Use numeric “0” or “A” through “Z” | ||
47 | Other exemption value | 377 | 383 | 7 | N | |||
48 | Amount of homestead | 384 | 388 | 5 | N | |||
exemption | ||||||||
49 | Amount of widow(er) | 389 | 393 | 5 | N | |||
exemption | ||||||||
50 | Amount of disabled | 394 | 400 | 7 | N | |||
exemption | ||||||||
51 | Amount of renewable | |||||||
energy exemption | 401 | 407 | 7 | N | ||||
52 | Group Number/Confidentiality Code | 408 | 409 | 2 | N | First Character Always “0” will be assigned by Department of Revenue for second character “0” otherwise any confidential parcels should be indicated with code “1” | ||
53 | Neighborhood code | 410 | 417 | 8 | A/N | |||
54 | Public land | 418 | 418 | 1 | A | |||
55 | Taxing authority code | 419 | 422 | 4 | A/N | First two digits indicate municipality | ||
56 | Parcel location | 423 | 431 | 9 | A/N | |||
Township | 423 | 425 | 3 | A/N | 2 numeric, 1 alpha | |||
Range | 426 | 428 | 3 | A/N | 2 numeric, 1 alpha | |||
Section or Grant No. | 429 | 431 | 3 | N | Right justify | |||
57 | Alternate key | 432 | 444 | 13 | A/N | |||
58 | Tax Roll Sequence No. | 445 | 450 | 6 | N | Numbers shall be assigned in the order parcels appear on the assessment roll | ||
(1) Field type legend: | ||
A | = | Alphabetic |
A/N | = | Alphanumeric |
N | = | Numeric |
(b) The STANDARD D.S.C. File (Deletions, Splits, and Combinations) shall be formatted as follows:
1. Record Length – 86 characters (fixed length).
2. Block length – 3440 characters (40 records per block).
Field | Location | Field | Range of Values/ | |||
Number | Field Label | First | Last | Size | Type | Comments |
1 | Unique | 1 | 28 | 28 | A/N | No. of each |
Parcel No. | parcel which | |||||
County No. | 1 | 2 | 2 | N | splits, is | |
Parcel No. | 3 | 28 | 26 | A/N | deleted or combined. Show county code in 1st two digits; then local parcel number; then spaces through digit 28. | |
2 | DOR land use code | 29 | 30 | 2 | N | Use code of above parcel |
3 | D.S.C. code | 31 | 31 | 1 | N | Delete = 1; split = 2; combination = 3 |
4 | Total Just Value | 32 | 40 | 9 | N | Previous roll value of deletion; |
5 | Total Assessed Value (classified Use Value if appl.; other-wise Just Value) | 41 | 49 | 9 | N | current roll value if split or |
6 | Total taxable value for operating purposes | 50 | 58 | 9 | N | combination (fields 4 through 6). |
7 | Parent parcel No. | 59 | 84 | 26 | A/N | If entry applies to splits or combinations. Otherwise, space fill. |
8 | Parent DOR land use code | 85 | 86 | 2 | N | If entry applies to splits or combinations. |
A | = | Alphabetic |
A/N | = | Alphanumeric |
F | = | Floating Point |
N | = | Numeric |
(c) The standard N.A.P. file shall be formatted as follows:
1. Record length – 290 characters (fixed length).
2. Block length – 3480 characters (12 records per block).
3. The following is a listing of the STANDARD N.A.P. File and is contained in an example form, Form DR-592 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Field | Location | Field | Range of Values/ | |||
Number | Field Label | First | Last | Size | Type | Comments |
1 | Unique | 1 | 17 | 17 | A/N | Show 2-digit county code, local account number, and space fill the remaining digits to 17. |
Account No. | ||||||
County No. | 1 | 2 | 2 | N | ||
Account No. | 3 | 17 | 15 | A/N | ||
2 | Taxing Authority Code | 18 | 21 | 4 | A/N | Same code as used for real property |
3 | Roll Type | 22 | 22 | 1 | A | “P” for personal |
4 | Roll Year | 23 | 24 | 2 | N | Last two digits of year |
5 | CSN Code | 25 | 25 | 1 | A | Flag indicating use of Class (C), SIC (S) or NAICS (N) Codes |
6 | Class/SIC/NAICS Code | 26 | 31 | 6 | N | |
7 | Furniture, Fixtures, and Equipment; Materials and Supplies – At Just Value | 32 | 41 | 10 | N | |
8 | Leasehold Improvements Just Value | 42 | 51 | 10 | N | |
9 | Pollution | 52 | 71 | 20 | N | |
Control Devices | ||||||
Just Value | 52 | 61 | 10 | N | ||
Taxable Value | 62 | 71 | 10 | N | ||
10 | Total Just Value | 72 | 81 | 10 | N | |
11 | Total Exemption Value | 82 | 91 | 10 | N | |
12 | Exemption Type | 92 | 92 | 1 | A | Alphabetic character to be designated by Department of Revenue |
13 | Total Taxable Value | 93 | 10 | 10 | N | |
14 | Penalty Rate | 103 | 10 | 2 | N | |
15 | Taxpayer Name | 105 | 13 | 30 | A/N | |
16 | Taxpayer Mailing Address | 135 | 16 | 30 | A/N | |
17 | City | 165 | 19 | 30 | A/N | |
18 | State or | 195 | 21 | 20 | A/N | Include Zip Code |
Country | ||||||
19 | Physical Location of Property | 215 | 27 | 60 | A/N | |
Street Address | 215 | 24 | 30 | A/N | ||
City | 245 | 27 | 30 | A/N | ||
20 | Filler | 275 | 27 | 2 | A/N | Reserved for future use. |
21 | Alternate Key | 277 | 28 | 6 | N | See 12D-8.011(2)(v), F.A.C. |
22 | Tax Roll Sequence No. | 283 | 29 | 8 | N | Numbers shall be assigned in the order accounts appear on the assessment roll. |
A | = | Alphabetic |
A/N | = | Alphanumeric |
N | = | Numeric |
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.096 FS. History–New 12-7-76, Amended 7-17-80, 9-30-82, Formerly 12D-8.13, Amended 12-27-94, 12-31-98, 1-2-01.
Effective: 1/2/2001.