The Volusia County Property Appraiser's Office annually appraises almost 300,000 properties. With this volume of appraisal work, we will make some mistakes and we expect that some will disagree with the valuations on some other properties, as well. We can correct mistakes at any time during the year. One does not have to wait until the Proposed Notices (TRIM) are mailed to contact us. We encourage all taxpayers who would like a review of their property to contact us at any one of our four offices:

• DeLand (386) 736-5901
• Orange City (386) 775-5257
• Daytona Beach (386) 254-4601
• New Smyrna Beach (386) 423-3315

In Florida, we have a duty to assess at full value, called Just Value. Our typical valuation is targeted at about 85% of what we think a particular property would sell for. The concept of "Market Value" involves a reasonable range of values which buyers and purchasers would pay for a particular single property. We are targeting our assessments at the lower end of that range, around 85%, a practice employed by all Florida Counties.

In our valuation processes, we have broken the county into over 2,600 neighborhoods. These may be thought of as subdivisions, however, a single subdivision may have many neighborhoods if there are value influencing characteristics present (golf courses, condo properties next to single family, apartments next to others, etc.) . Our appraisers statistically analyze each of these 2,600 neighborhoods every year in their tax roll preparation. They perform statistical analysis (viewing means, standard deviation, coefficients of variations, etc.) to see how our appraisal system appraised those properties which did sell. The same calculations and processes apply to the properties which did not sell, but there is no "evidence of value" until we see a sale (or sometimes a listing, in areas where sales are not present). If we look at listings, we do so understanding that virtually nothing sells for the listed amount.

We have a computer assisted mass appraisal (CAMA) system which contains our data, allows us to perform the masses of analysis and calculations, produce our tax roll and provide the information to the Volusia County Revenue Division for the tax bills which they mail each year. Our CAMA system contains property descriptions, including sketches. The descriptions are codes like:

• BAS = Base area of home, heated area, expressed in square feet
• PTO = Patio
• GAR = Garage
• UST = Utility Storage Room
• FOP = Finished Open Porch (roof, finished walls, no windows)

For each coded area of square footage, there are rate tables in the computer for calculation purposes. We update these tables each year, building our rates from a combination of national construction cost manuals and local construction costs. Before finalizing them, we compare value calculations to prices of newly constructed homes, calibrating our computer model to the specific real estate market here in Volusia County. Upon finalization of our rates, we input the new tables and recalculate the values of all properties in the county. These valuations are then further checked by our appraisers through statistical analysis of each of the 2,600 + neighborhoods in the county to look at how our appraised values compare to actual sales. The appraisers view vacant land sales, improved sales and look at composite statistics on both.

The resulting tax roll valuations each year have been viewed and reviewed by our staff with the intent of providing high quality values with a high degree of fairness and equity between individual properties and property types.

Value Adjustment Board (VAB)

Every taxpayer has a right to disagree with our valuations. As stated above, we value almost 300,000 properties each year and will make some mistakes on some of them. We do, however, encourage everyone to call us when you think we have made a mistake. Many of those can be corrected during the year and do not require the trouble of filing a VAB Petition. The option of whether or not to file a Petition is always that of the taxpayers.

Upon filing a VAB Petition:

• Pay a non-refundable $15.00 filing fee.
• The clerk to the Value Adjustment Board will schedule your appearance before the special magistrate on your petition.
• Hearings before the special magistrate are informal. An attorney or approved agent may represent you at this session, or you may represent yourself.
• The special magistrate will ask you to present your evidence and testimony in support of your petition first.
• After your presentation, an appraiser from our office will present evidence in support of the taxable value placed on your property. You then have the last word on your petition.

The Value Adjustment Board will mail you a written copy of its final decision.

If you wish to file a petition, you will need to bring in documentation (comparable sales, construction cost information, other appraisals, etc.) to demonstrate why the Property Appraiser's value is excessive.

Click here to go to the Value Adjustment Board website.  

What if I disagree with the VAB decision?

Even if you do not file a petition with the Value Adjustment Board, you may file a lawsuit in Circuit Court under Florida law.

• 1 = Real Property
• 2 = Tangible Personal Property
• 3 = Centrally Assessed

• 0 = Active Parcel
• 1 = Incomplete Parcel
• 2 = Deleted Before Tax Roll
• 3 = Deleted After Tax Roll
• 4 = Split Parcel Inactive
• 5 = Combined / Inactive Parcel
• R = Reference Parcel
• S = Subdivision Header
• X = CA for GIS

• 011 = Pierson
• 012 = DeLand
• 013 = Lake Helen
• 014 = Orange City
• 015 = DeBary
• 016 = Deltona
• 100 = Unincorporated - Westside
• 200 = Unincorporated - Northeast
• 201 = Ormond Beach
• 203 = Holly Hill
• 204 = Daytona Beach
• 205 = Flagler Beach
• 214 = Daytona Beach
• 401 = South Daytona
• 402 = Port Orange
• 403 = Daytona Beach Shores
• 405 = Ponce Inlet
• 600 = Unincorporated - Southeast
• 601 = New Smyrna Beach
• 602 = Port Orange
• 603 = Oak Hill
• 604 = Edgewater
• 660 = Unincorporated - Silver Sands
• 885 = Daytona Beach

• 85 = North Mainland/Ormond Crossing C.R.A.
• 87C = Spring Hill C.R.A. (county)
• 87M = Spring Hill C.R.A. (municipal)
• 88 = Daytona Beach South Atlantic C.R.A.
• 89 = Port Orange Town Center C.R.A.
• 90 = Daytona Beach Westside C.R.A.
• 91 = South Daytona C.R.A.
• 92 = Holly Hill C.R.A.
• 93 = Port Orange Eastport C.R.A.
• 94 = Daytona Beach Ballough Rd C.R.A.
• 95 = Daytona Beach Main St C.R.A.
• 96 = Daytona Beach Downtown C.R.A.
• 97 = Ormond Beach C.R.A.
• 99 = DeLand Downtown C.R.A.
• 101 = Orange City C.R.A. (2014-95)
• 102 = Edgewater C.R.A. (2014-159)
• 103 = N.S.B. C.R.A. (2014-164)
• 104 = Deltona - Southwest Volusia CRA (2016-39)

• 0000 = Vacant Residential
• 0100 = Single Family
• 0200 = Mobile Homes
• 0300 = Multi Family - 10 units or more
• 0400 = Condominia
• 0500 = Cooperatives
• 0600 = Retirement Homes (not eligible for exemption under FS 196.192)
• 0700 = Miscellaneous Residential (migrant camps, boarding homes, etc)
• 0800 = Multi Family - Less than 10 units
• 0900 = Residential Common Elements/Areas
• 1000 = Vacant Commercial
• 1100 = Stores, One Story
• 1200 = Mixed Use - Store & Office or Store & Residential or Residential Combination
• 1300 = Department Stores
• 1400 = Supermarket
• 1500 = Regional Shopping Center
• 1600 = Community Shopping Center
• 1700 = Office Buildings, Non-Professional Service Buildings, One Story
• 1800 = Office Buildings, Non-Professional Service Buildings, Multi Story
• 1900 = Professional Service Buildings
• 2000 = Airports (private or commercial), Bus Terminals, Marine Terminals, Piers, Marinas
• 2100 = Restaurants, Cafeterias
• 2200 = Drive-In Restaurants
• 2300 = Financial Institutions (banks, savings & loan companies, mortgage companies)
• 2400 = Insurance Company Offices
• 2500 = Repair Service Shops (excluding auto), Radio, TV & Electrical Repair, Refrigeration Service, Laundries, Laundromats
• 2600 = Service Stations
• 2700 = Auto Sales, Repair, Storage, Rental, Service & Body Shops, Commercial Garage, Farm/Machinery Sales & Service, Etc
• 2800 = Parking Lots (commercial or patron), Mobile Home Parks
• 2900 = Wholesale Outlets, Produce Houses
• 3000 = Florist, Greenhouses
• 3100 = Drive-In Theaters, Open Stadiums
• 3200 = Enclosed Theaters, Enclosed Auditoriums
• 3300 = Nightclubs, Cocktail Lounges, Bars
• 3400 = Bowling Alleys, Skating Rinks, Pool Halls, Enclosed Arenas
• 3500 = Tourist Attractions, Permanent Exhibits, Other Entertainment Facilities, Fairgrounds (privately owned)
• 3600 = Camps
• 3700 = Race Tracks: Horse, Auto or Dog
• 3800 = Golf Courses, Driving Ranges
• 3900 = Hotels, Motels
• 4000 = Vacant Industrial
• 4100 = Light Manufacturing, Small Equipment Manufacturing Plants, Small Machine Shops, Instrument Manuf. Printing Plants
• 4200 = Heavy Industrial, Heavy Equipment
• 4300 = Lumber Yards, Sawmills, Planing Mills
• 4400 = Packing Plants, Fruit & Vegetable Packing Plants, Meat Packing Plants
• 4500 = Canneries, Fruit & Vegetable, Bottlers & Brewers Distilleries, Wineries
• 4600 = Other Food Processing, Candy Factories, Bakeries, Potato Chip Factories
• 4700 = Mineral or Phosphate Processing, Refineries, Cement, Clay Rock or Gravel Plants
• 4800 = Warehousing, Distribution Terminals, Trucking Terminals, Van & Storage Warehousing
• 4900 = Open Storage, New/Used Bldg Supplies, Junk Yards, Auto Wrecking, Fuel, Equip/Material Storage
• 5000 = Improved Agricultural
• 5100 = Cropland Soil Capability Class I
• 5200 = Cropland Soil Capability Class II
• 5300 = Cropland Soil Capability Class III
• 5400 = Timberland - site index 90 & above
• 5500 = Timberland - site index 80 to 89
• 5600 = Timberland - site index 70 to 79
• 5700 = Timberland - site index 60 to 69
• 5800 = Timberland - site index 50 to 59
• 5900 = Timberland not classified by site index to Pines
• 6000 = Grazing Land Soil Capability Class I
• 6100 = Grazing Land Soil Capability Class II
• 6200 = Grazing Land Soil Capability Class III
• 6300 = Grazing Land Soil Capability Class IV
• 6400 = Grazing Land Soil Capability Class V
• 6500 = Grazing Land Soil Capability Class VI
• 6600 = Orchard Groves, Citrus, Etc.
• 6700 = Poultry, Bees, Tropical Fish, Rabbits, Etc.
• 6800 = Dairies, Feed Lots
• 6900 = Ornamentals, Miscellaneous Agricultural
• 7000 = Vacant Institutional
• 7100 = Churches
• 7200 = Private Schools & Colleges
• 7300 = Privately Owned Hospitals
• 7400 = Homes for the Aged
• 7500 = Orphanages, Other Non-Profit or Charitable Services
• 7600 = Mortuaries, Cemeteries, Crematoriums
• 7700 = Clubs, Lodges, Union Halls
• 7800 = Sanitariums, Convalescent & Rest Homes
• 7900 = Cultural Organizations, Facilities
• 8000 = Vacant Governmental for Municipal, County, State, Federal & Water Mgmt Districts
• 8100 = Military - both Improved & Vacant
• 8200 = Forest, Parks, Recreational Areas
• 8300 = Public County Schools (Improved & Vacant) - include all property of Board of Public Instruction
• 8400 = Colleges (non private) - both Improved & Vacant
• 8500 = Hospitals (non private) - both Improved & Vacant
• 8600 = Counties (other than Public Schools, Colleges & Hospitals) including Non-Municipal Governments
• 8700 = State (other than Military, Forests, Parks, Recreational Areas, Colleges & Hospitals)
• 8800 = Federal (other than Military, Forests, Parks, Recreational Areas, Colleges & Hospitals)
• 8900 = Municipal (other than Parks, Recreational Areas, Colleges & Hospitals)
• 9000 = Leasehold Interests (Government owned property leased by a non-governmental lessee)
• 9100 = Utility, Gas/Electric, Phone/Telegraph, Local Assessed Railroad, Water/Sewer Service, Pipelines, Canals, Radio/TV Communication
• 9200 = Mining Lands, Petroleum Lands or Gas Lands
• 9300 = Subsurface Rights
• 9400 = Right-of-Way, Streets, Roads, Irrigation Channel, Ditch, Etc.
• 9500 = Rivers & Lakes, Submerged Lands
• 9600 = Sewage Disposal, Solid Waste, Borrow Pit, Drainage Reservoir, Waste Land, Marsh, Sand Dune, Swamp
• 9700 = Outdoor Recreational or Parkland, or High-Water Recharge subject to classified use assessment
• 9900 = Acreage Not Zoned Agricultural

• AC = Acre
• FF = Front Foot
• LT = Lot
• SF = Square Footage
• UB = Units Buildable

• 1 = Primary
• 2 = Secondary

• R1 = Single Family
• R2 = Duplex
• R3 = Triplex
• R4 = 4 Living Units
• R5 = 5 Living Units
• R6 = 6 Living Units
• R7 = 7 Living Units
• R8 = 8 Living Units
• MH = Mobile Home
• 00 = Commercial

• 6 = Mobile Home
• H = Historic Residence

• APT = Apartment
• BAS = Base Residential Area
• BLP = Block Pool Enclosure
• CAN = Canopy
• CLP = Loading Platform Covered
• COM = Commercial Base Area
• FAT = Finished Attic
• FBM = Basement Finished
• FCB = Cabana Enclosed Unfinished
• FCP = Carport Finished
• FEP = Finished Enclosed Porch
• FGR = Finished Garage
• FHS = Half Story Finished
• FLL = Finished Lower Level
• FOP = Porch Open Finished
• FPR = Finished Pool Room
• FSP = Porch Screened Finished
• FST = Finished Utility
• FUN = Finished Upper Story w/o AC
• FUS = Finished Upper Story
• OPN = Open Area
• PTO = Patio
• SFB = Base Semi Finished
• UBM = Basement Unfinished
• UCB = Cabana Enclosed Unfinished
• UCP = Carport Unfinished
• UEP = Unfinished Enclosed Porch
• UGR = Unfinished Garage
• ULL = Unfinished Lower Level
• ULP = Loading Platform
• UOP = Porch Open Unfinished
• USP = Unfinished Screen Porch
• UST = Unfinished Utility
• UUS = Unfinished Upper Story
• VEP = Vinyl Enclosed Porch
• WDK = Wood Deck
• WEP = Wood Pool Enclosure

• 1 = Minimum
• 2 = Composition and Wall Board
• 3 = Below Average
• 4 = Single Siding, Wood Frame / No Sheathing
• 5 = Average
• 6 = Board and Batten (Average)
• 7 = Asbestos Shingle
• 8 = Wood on Sheathing or Plywood
• 9 = Corrugated Asbestos, Wood Frame
• 10 = Above Average
• 11 = Board and Batten (Above Average)
• 12 = Cedar or Redwood Siding
• 13 = Prefab Wood Panel
• 14 = Wood Shingle
• 15 = Concrete or Cinder Block
• 16 = Tile or Wood Frame Stucco
• 17 = CB Stucco
• 18 = Cement Brick
• 19 = Common Brick
• 20 = Face Brick
• 21 = Stone
• 22 = Precast Panel
• 23 = Reinforced Concrete
• 24 = Corrugated Metal
• 25 = Modular Metal
• 26 = Aluminum Siding
• 27 = Prefinished Metal
• 28 = Glass / Thermopane
• 29 = Log Construction
• 30 = Low Cost Grp A Combined
• 31 = Avg Cost Grp B Combined
• 32 = Above Avg Cost Grp C Combined
• 33 = Exc Cost Grp D Combined
• 34 = A + B Combined
• 35 = C + D Combined
• 36 = A + C Combined
• 37 = B + D Combined
• 38 = B + C Combined
• 39 = A + D Combined
• 40 = Vinyl Siding
• 41 = Composition with Sheathing
• 42 = Fiber Cement Siding
• 43 = 12 Inch Brick Block

• 1 = Electric
• 2 = Gas
• 3 = Oil
• 4 = None
• 5 = Solar

• 1 = None
• 2 = Wall Heaters
• 3 = Floor Furnace
• 4 = Convection
• 5 = Forced Non-Ducted
• 6 = Forced Ducted
• 7 = Electric-Radiant
• 8 = Hot Water/Steam

• 1 = Flat
• 2 = Shed
• 3 = Gable
• 4 = Wood Truss
• 5 = Saw Tooth
• 6 = Mansard
• 7 = Gambrel
• 8 = Irregular
• 9 = Rigid Frame
• 10 = Steel Frame/Truss
• 11 = Bowstring Truss
• 12 = Reinforced Concrete
• 13 = Pre-Stressed Concrete
• 14 = Hip

• 1 = Asphalt Rolled
• 2 = Metal
• 3 = Asphalt Shingle
• 4 = Tar and Gravel
• 5 = Wood Shingle
• 6 = Concrete Tile
• 7 = Slate

• 1 = Wood/Concrete Piers
• 2 = Concrete Block
• 3 = Concrete Slab
• 4 = Stone

• 1 = None
• 2 = Minimum Plywood/Linoleum
• 3 = Concrete Finished
• 4 = Concrete Above Grade
• 5 = Asphalt Tile
• 6 = Vinyl/Asbestos
• 7 = Cork/Vinyl Tile
• 8 = Sheet Vinyl
• 9 = Pine/Soft Woods
• 10 = Monolithic Terrazzo
• 11 = Ceramic/Clay Tile
• 12 = Hardwood
• 13 = Parquet
• 14 = Carpet
• 16 = Terrazzo Epoxy Strip
• 17 = Precast Concrete
• 18 = Slate
• 19 = Marble
• 20 = Combination
• 23 = Wood Laminate

• 1 = Masonry/Minimum
• 2 = Wall Board/Wood Wall
• 3 = Plaster
• 4 = Plywood Panel
• 5 = Drywall
• 6 = Wood Panel/Custom
• 7 = Combine Wall

• 11 = Wood Frame, Wood Siding
• 12 = Wood Frame, Brick Veneer
• 13 = Wood Frame, Stone Veneer
• 14 = Wood Frame, Wire Mesh, Stucco
• 15 = Wood Frame, Metal Siding
• 16 = Wood Frame, Metal Siding, Insul.
• 17 = Syn Plaster/Rigid Insul/Frame
• 18 = Wood Frame/Asph/Fib Shingles
• 19 = Wood Frame/Plac, Hdbr, Ply Siding, Vinyl Siding
• 22 = Solid Brick Wall
• 33 = Solid Stone Wall
• 40 = Concrete Block, Painted
• 41 = Concrete Block, Wood Siding
• 42 = Concrete Block, Brick Veneer
• 43 = Concrete Block, Stone Veneer
• 44 = Concrete Block, Stucco
• 45 = Concrete Block, Metal Cover
• 46 = Ribbed/Ornamental Concrete Block
• 48 = Concrete Block, Asph/Fib Shingles
• 49 = Concrete Block, Synthetic Siding
• 51 = Metal Wall, Wood Siding
• 52 = Metal Wall, Brick Veneer
• 53 = Metal Wall, Stone Veneer
• 54 = ASFM with Stucco Cover
• 55 = ASFM (Steel Frame Metal Bldg)
• 56 = ASFM, Insulated Wall
• 59 = Steel Frame, Pre-Eng Panel
• 60 = Log Construction
• 72 = Reinforced Concrete/Brick Veneer
• 73 = Reinforced Concrete/Stl Veneer
• 74 = Reinforced Concrete/Block Veneer
• 76 = Reinforced Concrete/Rigid Ins Curtain Wall
• 77 = Reinforced Concrete/Pre Eng Panel
• 78 = Solid Reinforced Concrete
• 79 = Steel Frame/Glass Panel
• 80 = Reinforced Concrete/Glass Panel

• A = Fireproof Steel Structure
• B = Reinforced Concrete
• C = Concrete or Masonry
• D = Wood, Open Steel
• H = Horse Barn
• P = Pole Barn- Construction
• R = Single Family Residential Used as Business
• S = Steel Frame

• 01B = SFR - With Ducted A/C
• 01C = SFR - Ducted Heat, No A/C
• 01D = SFR - Space Heater Only
• 03B = Apartment, Good Quality
• 03C = Apartment, Average
• 03D = Apartment, Fair
• 10C = Unfinished Commercial Shell
• 11B = Convenience Store
• 11C = Retail Store
• 11D = Laundromat
• 11E = Game Room, Video Arcade
• 12B = Residential Part Comm Bldg-Good
• 12C = Residential Part Comm Bldg-Avg
• 12D = Residential Part Comm Bldg-Fair
• 13C = Department Store
• 13D = Discount Store
• 14C = Supermarket
• 15C = Shopping Center, Mall
• 15D = Shopping Center, Shell Only
• 16C = Shopping Center, Community
• 17C = Office, One Story
• 18C = Office, Multi Story
• 19C = Professional Office, 1+ Story
• 20C = Airport Terminal
• 20E = Airport Hangers
• 20F = Storage Hangar
• 21C = Restaurant/Cafeteria
• 22C = Restaurant, Drive-In, Fast Food
• 23C = Financial Institution
• 23D = Branch Bank
• 24C = Insurance Company Office
• 25C = Service Shop
• 25D = Laundries, Laundromat
• 26C = Service Station
• 27B = Bus Terminal
• 27C = Auto Showroom
• 27D = Truck Terminal
• 28C = Parking Garage
• 29C = Wholesale Manufacturing Outlet
• 30C = Greenhouse
• 31C = Drive In Theater
• 32B = Stage Theater
• 32C = Movie Theater
• 33C = Night Club, Bar
• 33D = Tavern
• 34C = Bowling Alley, Skating Rink
• 35C = Tourist Attraction
• 36C = Camp Building (Hut)
• 39C = Hotel (Full Service)
• 39D = Motel
• 41C = Light Manufacturing/Pre-Eng Bldg
• 41D = Light Manufacturing, Min Finish
• 42C = Heavy Manufacturing
• 44C = Packing Plants
• 45C = Brewery
• 46C = Food Processing
• 47C = Mineral Processing
• 48B = Cold Storage Warehouse
• 48C = Warehouse
• 48D = Loft Storage
• 48E = Quonset Building Storage
• 48F = "Homemade" Commercial Cooler
• 48M = Mini Warehouse
• 49C = Open Storage
• 68C = Dairy Building
• 71A = Cathedral
• 71B = Church, Above Average
• 71C = Church, Average
• 71D = Church, Fair
• 71E = Convent
• 71F = Rectory
• 72B = Private College
• 72C = School, Pre K-12, Private
• 72D = Fraternity House
• 73C = Private Hospital
• 73D = Veterinary Hospital
• 74C = Home for the Aged, Average
• 74D = Home for the Aged, Minimum
• 76C = Mortuary
• 77B = Club-Lodge-Hall, Superior
• 77C = Club-Lodge-Hall, Average
• 77D = Club-Lodge-Hall, Fair
• 77Y = Yacht - Country Club
• 78C = Library
• 83C = Public School
• 84C = College, Public
• 84D = Dormitory, Public
• 84E = Fraternity House, Public
• 84F = Gymnasium
• 85C = Hospital, Public
• 86B = Courthouse
• 86C = Fire Station
• 86D = Jails
• 89M = Museum, Public
• HBN = Horse Barn-Racing
• MZ1 = Mezzanine
• MZ2 = Non-Mezzanine Area

• APPRT = Res. Unit
• BATH2 = Baths, 2-Fixture
• BATH3 = Baths, 3-Fixture
• BATH4 = Baths, 4-Fixture
• BATH5 = Baths, 5-Fixture
• BDI = Bank, Drive-In Teller
• BND = Bank Night Deposit
• BVB = Bank Vault, Branch
• BVD = Bank Vault, Drive-In
• BVM = Bank Vault, Main
• CLR = Cooler Walk-In
• DME = Dome w/Steeple
• ELAND = Express Elevator Landings
• ESCLR = Escalator
• ESW = Enclosed Stairwell
• EXFIX = Extra Fixture
• FRPLC = Fireplace Cost
• KTCHN = Commercial Kitchen Range/Oven
• LLAND = Elevator Landing
• LSHFT = Elevator Shaft
• ODA = Overhead Door, Aluminum
• ODM = Overhead Door, Motor
• ODS = Overhead Door, Steel
• PIL = Concrete Pilings

• ACR = Air Condition
• ALF = Residential Auto Lift
• ANT = Antenna Tower
• APT = Apartment Detached
• BBQ = Barbeque
• BEP = Block Enclosed Pool
• BHR = Bleachers
• BHS = Boat House
• BRG = Bridge, Vehicle
• BRN = Barn
• BL1 = Boat Lift
• BS2 = Boat Slip - Condo
• BSL = Boat Slip
• BTH = Bathroom Fixture
• BWL = Block Wall
• CAB = Cabana
• CAN = Canopy
• CDA = Constant Dollar Amount
• CEL = Commercial Elevator
• CLP = Loading Platform Covered
• CLR = Cooler Walk-In
• CPR = Carport Residential
• CPT = Crypts, Mausoleum
• DEC = Deck Wood
• DMS = Drive-In Movie Screen
• DOC = Boat Dock
• FCL = Fern Cooler
• FCP = Carport Finished
• FEN = Fence Chain Link
• FGM = Garage Masonry Finished
• FGW = Garage Wood Finished
• FNV = Fence, Vinyl
• FOP = Open Porch Finished
• FPE = Finished Pool Enclosure
• FPL = Fireplace Wood Burning
• FPM = Enclosed Porch Fin Masonry
• FPW = Enclosed Porch Fin Wood
• FRG = Finished Residential Garage
• FRU = Finished Residential Utility
• FSM = Storage Building Masonry
• FSP = Screen Porch Finished
• FSW = Storage Building Wood
• GEN = Generators
• GHS = Greenhouse
• GSC = Grand Stand Concrete
• GWE = Glass Wall Enclosure
• GZO = Gazebo
• IGS = In Ground Shelter
• ILP = Pump Island
• JHN = Rest Room Facility
• JZZ = Jacuzzi or Spa
• KEN = Kennel
• ODK = Outdoor Kitchen
• OPB = Overhead Pedestrian Bridge
• OPN = Open Area
• OPR = Open Porch Residential
• PBN = Pole Barn
• PEB = Pool Enclosure, Wood/Block
• PFL = Light Parking Lot
• PLK = Commercial Swimming Pool Children
• POL = Commercial Swimming Pool Adult
• PTO= Patio/Concrete Slab
• PVA = Paving Asphalt
• PVC = Paving Concrete
• RAL = Railing Aluminum
• RBC = Racquetball Court
• REL = Residential Elevator
• RSA = Residential Sauna
• RSE = Residential Stair Lift
• RSH = Shed Residential
• RSL = Reinforced Concrete Silo
• RSP = Residential Swimming Pool
• RTN = Retaining Wall
• SAU = Sauna
• SBD = Ship & Boat Dock
• SBR = Stable, Racing
• SEN = Screen Enclosure Structure
• SER = Screen Enclosure Residential
• SEW = Sea Wall
• SHD = Shed Residential
• SPL = Swimming Pool
• SPR = Screen Porch Residential
• STM = Storm Shutters
• SWL = Sea Wall Construction
• TCL = Tennis Court Light
• TCT = Tennis Court
• UCP = Carport Unfinished
• UEP = Unfinished Enclosed Porch
• UGM = Garage Masonry Unfinished
• UGW = Garage Wood Unfinished
• ULP = Loading Platform Uncovered
• UOP = Open Porch Unfinished
• URG = Unfinished Residential Garage
• URU = Unfinished Residential Utility
• USM = Storage Building
• USP = Screen Porch Unfinished
• USS = Storage Building
• USW = Storage Building
• VEP = Vinyl Enclosed Porch
• WFN = Fence, Wood
• WHP = Warehouse Prefab
• WPB = Whirlpool Bath

• 1/2BTH = Bath
• B-LIFT = Boat Lift
• BOATCN = Boat Slip/Concrete
• BOATSP = Boat Slip/Wooden
• CARPRT = Carport
• DEC01 = Dec01
• DOCKS = Docks
• ENCLEN = Enclosed Entry
• EX BTH = Extra Bath
• EXBALC = Extra Balcony
• EXT-SF = Extra Square Footage
• FEP = Finished Enclosed Porch
• F-GAR2 = Finished Garage
• F-GAR3 = Finished Garage
• F-GAR4 = Finished Garage
• F-GAR5 = Finished Garage
• F-GAR6 = Finished Garage
• FOP = Finished Open Porch
• FRPL = Fireplace
• FSP = Finished Screen Porch
• FUS = Finished Upper Story
• LFTBDM = Loft/Bedroom
• LFTBTH = Loft/Bathroom
• L-KITC = Large Kitchen
• LOFT = Loft 14x12
• POOL = Pool
• PTO = Patio
• ROLLER = Hurricane Shades
• SPA = Spa
• STOR = Storage Area
• STOR-1 = Storage Room
• UCARPT = Unfinished Carport
• UCRPT1 = Unfinished Carport
• UCRPT2 = Unfinished Carport
• UEP = Unfinished Enclosed Porch
• U-GAR1= Unfinished Garage
• UPGRAD = Upgraded Unit
• USP = Unfinished Screen Porch
• USP01 = Unfinished Screen Porch
• X FIX = Extra Fixture

• AG1 = Agreement for Deed
• AG2 = Articles of Agreement
• AG3 = Contract for Sale
• AG4 = Land Installment Contract
• AG5 = Assignment Agreement for Deed
• AP = DOR Appraisal
• BS = Bargain and Sale
• CD = County Deed
• CT = Certificate of Title
• DC = Corporation Deed
• DS = Deed of Surrender
• EX = Executors Deed
• FS = Fee Simple
• GD = Guardians Deed
• LA = Lease
• MD = Marshalls Deed
• MG = Mortgage
• OT1 = Order of Taking
• OT2 = Final Judgment of Order or Taking
• PR1 = Personal Rep.
• PR2 = Death Certificate
• QC = Quit Claim Deed
• QC1 = Quit Claim Deed
• QC2 = Final Judgment
• QT = Quiet Title
• RE = Resolution
• SD = Sheriffs Deed
• TD = Tax Deed
• TR = Trustees Deed
• WD = Warranty Deed

• 01 = Transfers qualified as arms length because of examination of the deed
• 02 = Transfers qualified as arms length because of documented evidence

• 03 = Transfers qualified as arms length at time of transfer, but the physical property characteristics changed significantly after the transfer
• 04 = Transfers qualified as arms length at time of transfer, but legal characteristics have significantly changed after the transfer
• 05 = Arms-length transaction transferring multiple parcels with multiple parcel identification numbers
• 06 = Arms-length transaction transferring a single parcel that crosses one or more county lines

• 11 = Corrective deed, quit claim deed, or tax deed; deed bearing Florida Documentary Stamp at the minimum rate prescribed under Chapter 201, F.S.; Transfer of ownership where no doc stamps were paid.
• 12 = Transfer to or from financial institutions; deed stating "In Lieu of Foreclosure" (including private lenders)
• 13 = Transfer conveying cemetery lots or parcels.
• 14 = Transfer containing a reservation of occupancy for more than 90 days (life estate interest).
• 15 = Do Not Use - Removed by DOR
• 16 = Transfer conveying ownership of less than 100% undivided interest
• 17 = Transfer to or from a religious, charitable or benevolent organization or entity.
• 18 = Transfer to or from a federal, state or local government agency, TIITF, courts, counties, municipalities, sheriffs, or educational organizations).
• 19 = Transfer to or from bankruptcy trustees, administrators, executors, guardians, personal representatives, or receivers.
• 20 = Transfer to or from utility companies.
• 21 = Contract for deed, agreement for deed

• 30 = Transfer involving affiliated parties (family, corporate, business, landlord-tenant).
• 31 = Transfer involving a trade or exchange of land.
• 32 = Transfer involving an abnormal period of time between contract date and sale date (ex.: Pre-construction sale, pre-development sales)
• 33 = Transfer that included incomplete or unbuilt common property.
• 34 = Transfer satisfying payment in full of a prior property contract
• 35 = Transfer involving atypical amounts of personal property.
• 36 = Transfer involving atypical costs of sale.
• 37 = Transfer where property was not exposed to the open-market; transfer involving participants who were atypically motivated or not knowledgeable/informed of market conditions or property characteristics.
• 38 = Transfer that was forced or under duress; transfer which was to prevent foreclosure (occurs prior to date shown in judgment order for public sale)
• 39 = Transfer in which the consideration paid for real property is verified to be different than the consideration indicated by doc stamps
• 40 = Transfer in which the consideration paid for real property is verified to be significantly influenced by non-market financing or assumption of non-market lease.
• 41 = Other; requires documentation and prior approval of the Department of Revenue.
• 42 = Transfer involving mortgage fraud per notification of probable cause by a law enforcement agency.
• 43 = Transfer in which the sale price indicated by doc stamps is verified to be an allocated price as part of a package or bulk transaction.

• 98 = Unable to process transfer due to transfer instrument errors (ex.: incomplete or incorrect legal description, incorrect grantor).
• 99 = Transfer was recorded or otherwise discovered within the previous 90 days and qualification decision is pending; invalid for transfers recorded or otherwise discovered more than 90 days earlier.

• A = Addition or modification after the sale
• B = Paid more due to location of the property
• C = Creative Financing
• E = Sale of building only. No land involved.
• F = Non-Arms Length (i.e. sale in the family)
• G = Government Sale (Grantor/Grantee is a Government body)
• H = PREPAID HSE
• I = Institutional Sale (Grantor/Grantee is a Bank, Mortgage Co., Church, etc.)
• L = Misplaced Improvement (Improvement had a negative impact on price)
• M = Multi-Parcel Sale
• N = Uninformed Grantor/Grantee (no knowledge of market, sight unseen, etc.)
• P = Abnormal amount of personal property involved
• Q = Qualified (Arms Length transaction - reflects market value)
• R = R.E. Listing
• S = Distress Sale (property to be sold in a short amount of time)
• T = Mobile Home transferred in the sale but not picked up for assessment
• U = Unqualified Sale (see notes)
• V = Mobile Home picked up for assessment but not transferred as Real Property
• X = Value arrived at by DOR audit (is not a sale)