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Tax Collector Non-Ad Valorem Reports

Communications

Informational E-mails
To Tax Collectors, Property Appraisers, and Other Interested Parties

Background:

Senate Bill 1588 (Chapter 2008-173, L.O.F., section 11), passed by the 2008 Legislature, requires Tax Collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill (Notice of Taxes) to the Department of Revenue. The first of these is a summary report separately listing and describing each non-ad valorem assessment included on the property tax notice (bill). This was first due in 2008 and will be due by December 15 each following year.

Beginning in 2009, along with the summary report a copy of each non-ad valorem assessment roll showing non-ad valorem assessments for each parcel will also be required. Both these reports must be in the format and contain the data elements prescribed by the Department.

Report Formats:

Non-Ad Valorem Assessment Roll Files:

Guide to Preparing Non Ad Valorem Reports and Rolls

Non-Ad Valorem Assessment Roll File Data Fields

Form DR-503NA:

Form DR-503NA: Tax Collector's Report on Non-ad Valorem Assessments Collected on the Notice of Taxes

Summary of 2010 Report Results:

Tax Collectors reported that a total of just over $2.4 billion in non-ad valorem assessments were included on property tax bills in 2010. Of this amount, $1.1 billion or 44.5% was levied by county governments, $0.5 billion or 22.5% was levied by municipal governments, and $0.8 billion or 33% was levied by independent special districts. The Tax Collectors' reports also provided detail on these levies by 10 different function types. The table below summarizes levies for each government type by the indicted primary intended use of the revenue:

The following tables provide county by county levy information, again by the primary intended use, for total non-ad valorem assessments and for each type of local government:

Tax Collector 2009 Non-Ad Valorem Reports

Non-Ad Valorem Assessment Roll File:

Tax Collector 2008 Non-Ad Valorem Reports

Summary of 2008 Report Results:

Emergency rule 12DER08-30

Emergency Rule 12DER08-30: Tax Collector Non-Ad Valorem Assessment Roll Report
This emergency rule implements the tax collector non-ad valorem assessment roll reports

 

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