Field Descriptions
Field Name
Last Update
Today's Date
Identification Information
Millage Group Millage Rate
Parcel Number Location Address
Alternate Key Legal Description
Historical Assessment Information
Year(Assessment Year) Just(Assessed Just Value)
Land(Assessed Land Value) Assessed(Assessed Value)
Building(Assessed Building Value) Exemption(Exemption Value)
Misc(Assessed Miscellaneous Value) Taxable Value
Sale Information
Book(Official Record Book) Qualification
Page(Official Book Page) Improved?(At Time Of Sale?)
Date(Sale Date) Sale Price
Instrument
Land Data
Neighborhood Code Type of Land Use
Market Land Value #(number) of Units
Number of Land Uses Unit Type
Permit Data
Permit Number Date Completed
Permit Amount Description
Date Issued
Miscellaneous Improvements
Building Characteristics
Improvement type Structure Type(Comm)
Roof Type Property Type(Comm)
Roof Cover Inside Walls
Elevator Shafts(Comm) Floor Type
Elevator Landings(Comm) Foundation
Escalators(Comm) Heat Source
Misc Building Refinements (Comm) Bedrooms
Fixture Count(Comm) Bathrooms
SQ. FEET (Condo) Air Conditioning
Fireplaces Floor Number(Condo)
Condo Name View(Condo)
Description(Condo)
Section(Area) Information
Section Number Wall Height
Area Type Interior Finish(es)
Exterior Wall Type Sprinkler
Number of Stories % BSMT
Year Built Floor Area
Building Sketch
Last Update The Last Update field lets you know when the information was last transferred to the World Wide Web site. Any changes to a parcel after this date will not be reflected until the next update.
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Today's Date For your convenience, this field records the date you viewed or printed this information. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Parcel Number The Parcel Number or "Parcel Identification Number" is a numerical code used for record storage that also serves as an abbreviation of the parcel's legal description. Each number is a unique identifier for one parcel only, yet parcel numbers in the same geographic area will have similar numbers. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Alternate Key In addition to the parcel number, the Volusia County Property Appraiser's Office uses an alternate unique numerical identifier to store and process parcel records called the Alternate Key. While a parcel's Alternate Key does not tell us where the parcel is located geographically, it is easier to use when referring to a specific parcel because of its brevity. When contacting The Appraiser's Office, either the Alternate Key or the Parcel Number will quickly identify the property you wish to discuss. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Millage Group The Millage Group a parcel belongs to refers to the geographic area of parcels that share the same set of taxing authorities. Visit our Tax Authority page to see a list of the jurisdictions that effect each group. To see a county map of the different Millage Group areas, visit the "Views of Volusia" page. Taxing Authority's must hold public hearings each year before any taxes are levied. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Millage Rate The Millage Rate identifies the total aggregate millage rate levied for a particular parcel. Parcels in the same Millage Group will share the same Millage Amount. A "Mill" is a monetary unit equal to one one thousandths of a Dollar. It is set by the representatives of a Taxing Authority each year to fund their jurisdiction's budget. According to State Law, budgets cannot be set without public hearings for citizen input. If the approved Millage Rate in your area is 24.809601, and the Taxable Value (Assessed Value minus any Exempt Value) of your property is $50,000, then: 24.809601 times $ 50,000 divided by 1000 = $1240.48 In this example, the property tax would be $1240.48 for this parcel. Each year, the Millage Rate is reset according to approved budget considerations and revised assessments. One easy way to estimate the tax is to round the Millage Rate to dollars and times this amount by the number of "thousands" you have in taxable Value. Millage Rate = 24.809601, convert to $25.00 Thousands of Taxable Value = $ 50,000, convert to 50. Thus: 50 times $25 = $1250.00 (a very close estimate to $1240.48) For further information, visit our "Truth in Millage" area at this site.
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Location Address This is the address of the property location (when available). This address is usually created when a new building permit is issued. Many vacant parcels have either no address or just a street name as their location address. Although the Property Appraiser's Office does not rely on the location address for the indexing and locating of parcels (we use plat maps and legal descriptions), we try to update this information on a constant basis. Please feel free to contact this office in the case of any location addresses that need updating or correction. We appreciate the help!
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Legal Description This is the legal statement by which a property is identified and described. This description is on or attached to an owner's deed. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Year (Assessment Year) This is the tax year that the Historical Assessment Information is referring to. The values are based on that property's "Just Value" on January 1st of that year. The "Notice of Proposed Property Tax" notices are mailed in late August of that year, with the actual tax bills being mailed in November after certification. Citizen input through public hearings and Value Adjustment Board meetings are required after notification and before certification of the taxroll by State Law. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Land (Assessed Land Value) This is the value that the Property Appraiser has attributed to the land portion of your total Just Value. The Land Value, along with the Building Value and the Miscellaneous Value comprise the parcel's Total Just value. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Building (Assessed Building Value) Like the Land Value, the Assessed Building Value is the value that the Property Appraiser attributes to the building(s) that have been built on the property. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Misc (Assessed Miscellaneous Value) This is the value attributed to any miscellaneous improvements that have been built onto a property. This would include pools, pole barns, boat docks, paved parking areas and similar type improvements not attached to a building. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Just This value represents the total "Just Value" of the parcel. It includes Land Value, Building Value and Miscellaneous Value. Our Just Value will be approximately 85% of what we believe to be the market price of an individual property. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Assessed (Assessed Value) Assessed Value only differs from Just Value on Homesteaded property or property classified "agricultural" as specified by Florida State Law. Assessed Value on residential property, because of a constitutional amendment to Florida law (Amendment 10 "Save Our Homes"), has been capped at a yearly increase of 3% or the CPI (Consumer Price Index) which ever is lower (The CPI in 1996 was 2.5%). Because many residential property's "Just Value" may increase more than this percentage, their Just Value and Assessed Value will be different. Assessed Value on Commercial and Industrial properties will always show the Just value and Assessed value as the same. Assessed Value on properties classified as a Bonafide Agricultural use according to Florida Law would also show a difference between the Just Value and the Assessed Value. In this case, the law dictates that we assess the value for tax purposes based on the capitalized income stream from the normal market expected from the sale of an agriculture product.
This legislation was enacted to protect the full time farmer and enhance stability in the citizen's supply of agriculture products. In all cases, the Property Appraiser's Office maintains both a yearly Just Value as well as a yearly Assessed Value on every parcel in the county. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Exemption (Exemption Value) Exemptions are like "credits" granted by Florida Law to be deducted from your Assessed Value for various reasons. This reduced value will effect the final tax bill you pay. Some exemptions are based on property use like churches (totally exempt) and people's homesteads (usually $25,000). Other exemptions are situational like disabled veterans and widows & widowers. Visit the Exemptions section of this site for more information. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Taxable Value The Taxable Value is the amount, after all legal classifications and exemptions have been applied, that the approved millage in your jurisdiction(s) is levied against. Example Assessed Value minus Exemption Amount = Taxable Value 72,500 - 25,000 = 47,500 In this example, the taxable value would be $47,500. If The parcel's jurisdiction had a Millage Amount of 26.304301, then: $ 47,500 X 26.304301 divided by 1000 (to convert to dollars) = $1249.45
One easy way to estimate the tax is to round the Millage Rate to dollars
and times this amount by the number of "thousands" you have in taxable Value.
Millage Rate = 26.304301, convert to $26.00
Thousands of Taxable Value = $ 47,500, convert to 48.
Thus:
48 times $26 = $1248.00 (a very close estimate to $1249.45)
For further information, visit our "Truth in Millage" area at this site.
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Book (Official Record Book)
This number is the official record book at the County Clerk's Office
where the deed for this transaction was recorded. The Book and it's
corresponding Page number will enable you to quickly find the documents
recorded about that particular sale transaction in the County's vast
archive of records.
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Page(Official Record Page) Like the Official Record Book information, the page number tells us where in that particular record book that the documents relating to this sale transaction will be found. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Date (Sale Date) This is the date that the transaction took place. The Sale Date is very Important to the Property Appraiser's Office because the real estate market is known to change dynamically over time. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Instrument Instrument refers to the kind of legal Instrument that was used to transfer the parcel. For example, most open market transactions are executed by Warranty Deed (WD), while most transfers of ownership within families are done by Quit Claim (QC)deed. There are several ways to transfer property. The Property Appraiser's Office records the type of instrument for use when analyzing the real estate market.
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Qualification Because the Property Appraiser's Office uses actual sale transactions when analyzing property values in using the comparable sales method of valuation (one of the methods used in considering value), it is important that we use only sales that represent an "arms length" transaction. That is - a sale of property between a knowledgeable buyer and a knowledgeable seller with no undue influence that may have affected the price. The sale Qualification applied by this office makes no judgment value about the parcel's sale transaction except to say that we will or will not use it in our analysis because the sale price "may" have been affected by some other influence besides the fair market price. For example, a parcel sold by parents to their children "may" have been sold for a price lower than the parents could have gotten on the open market. A seller who agrees to finance the sale to the buyer personally, is more likely to sell at a higher price than the market because of the extra service, and the buyer more likely to pay it for the same reason. In both of these cases, we would choose not to use these sales for analytical purposes because they may not accurately represent the market.
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Improved?(at time of sale) This field tells you if the parcel was vacant or improved when the sale transaction took place. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Sale Price This is the indicated sale price of the transaction. Deed Analysts from the Property Appraiser's Office consider the data on the transfer documents to ascertain the sale price. Many times this is accomplished by dividing the documentary taxes paid at closing by the Documentary tax rate (.007) . For example, a sales transaction with documentary taxes of $598.50 paid at closing would indicate a sale price of $85,500 . $ 598.50 divided by .007 = $ 85,500 The Deed Analyst also checks the transfer amount in the case of atypical situations like partial transfers and multi-parcel sales. Many transfers not based on the transfer of money (like gifts, or probate), show a sale price of $100. This is because the minimum documentary amount according to state law is 70 cents, resulting in an indicated $100 sale price using the division method. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Neighborhood Code This is the parcel's specific neighborhood area. A "neighborhood" is a grouping of properties with similar value influencing characteristics (age, size, location, physical characteristics, etc.). Grouping similar properties, where possible, assists in both analysis of market activity and the appraisal of property. We have , for residential property, more than 2,600 neighborhoods delineated in Volusia County. When analyzing market behavior, it would be useful to compare transactions within the same neighborhood or a neighborhood that is similar to that of the subject. Buyers and sellers consider these factors as well. This may be helpful information for you to use when considering and comparing values. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Just Land Value This is the same value as "Land Value". We show it again in this field for your convenience. It is important to remember that this is the most current certified historical value. Any land data changes that have occurred within the tax year will not be reflected in this value until the next regular tax roll is certified in November. The descriptive data (size, units, type) may be updated throughout the year, while the value shown will be the official value from the most recent tax roll. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Number of Land Uses A parcel may have more than one land use. Depending on the specific factors about the property, the highest and best use of a portion of the property affects its value in the market. To fairly appraise the parcel, the Property Appraiser's Office must consider the various land uses. For example, if a 20 acre farm has 19.5 acres planted in ornamental ferns and .5 acre as a homesite, we would list the number of property uses accordingly: Type of Land Use # of Units Unit type Home Site .50 acres Ornamental 19.50 acres || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Type of Land Use This is highest and best use a parcel could expect to be used for at the present time. Potential use depends on the prevailing use and zoning laws to determine its utility. The potential allowed use of a parcel is a major consideration in the estimation of value. It is not uncommon to see a property being used for a purpose other than its highest and best potential. Consider the case of a 30 year old house that sits on a prime parcel of commercial land. The knowledgeable buyer would not consider this property a residential parcel nor would a knowledgeable owner sell it as such. On most properties, however, the existing land usage is the highest and best use. The Property Appraiser's Office lists each land use for all sections of the parcel. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
# (number) of Units The number of units refers to the amount of land for each section described in our records. Residential units may be quantified as "front Feet", "lot" or "acres" while commercial may be in "square feet" or "units buildable". the Property Appraiser chooses the most appropriate unit of measure indicated by the particular parcel's situation. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Unit Type This is the unit of measure used to describe the parcel. In most cases this is a size measure like acres and square feet. Other units types may be more appropriate for estimating certain parcel's value like front feet, lots and units buildable. The data in this field refers to the unit of measure currently being used to describe the parcel. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Permit Number This is the number that was supplied by the permitting jurisdiction (city or county) for the specific permit listed. All Volusia City and Volusia County permitting authorities send us copies of all building permits. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Permit Amount When available, this is the amount of value that has been estimated by the permitting authorities as the cost of the new construction. This is not an appraisal of the value of the permitted project, rather a thumbnail indication of the scope of the project at the time of issue (as viewed by the permitting authority, not the Property Appraiser's Office). || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Date Issued This is the issue date of the permit. This date is does not indicate when the project actually began construction. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Date Completed When available, this is the date of record that the permitted project reached completion by inspection officials (as reflected on records forwarded to us by all Volusia Cities and Volusia County). The Property Appraiser's Office uses physical "on site" inspections by trained appraiser's to determine completion for our records. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Description This information (many times brief or abbreviated) was supplied by the permitting agency. It indicates the type of construction project that has been permitted. Using the permit number, you may wish to check with the appropriate permitting jurisdiction to obtain more information about the project. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Miscellaneous Improvements These are improvements, permanently placed on the property (usually detached from the main structures), that add value to the parcel. Some examples would be sheds, boat docks, detached garages, wood decks, swimming pools or gazebo's. The Miscellaneous Improvements section indicates the types of structures currently listed in our records. It is important to note that the value listed in this section is the historical Assessed value from the latest certified tax roll. The characteristics will be updated, as appropriate, throughout the tax roll year. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Building Characteristics The Building Characteristics listed on our Property Record Card lists the information the Property Appraiser has on file for the parcel's buildings. Some apply to commercial and some apply to residential (some to both). Depending on the current dynamics of the market, type of appraisal method and the type of property, some of these items will be only descriptive while others will hold value. The Property Appraiser must gather the appropriate data to properly exercise the applications of value estimation in a fair, equitable and accurate process. The following items are building characteristics currently used by the Property Appraiser's Office. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Improvement Type This describes the type of building (or Improvement). Although there could be many buildings on a single parcel, there will only be one Improvement Type per building. Examples of Improvement Types would include Single Family Residences, Mobile Homes, Multi-family and Condominiums to name just a few. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Roof Type This term refers to the general structure of the roof. In the case of combinations such as a gable type roof with some minor "hip" formations, the appraiser would record the dominate structure (gable) as the roof type. Roof Types Asphalt/Composition Rolled Metal Asphalt/Composition Shingle Tar and Gravel Wood Shingle Concrete/Clay Tile Slate || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Roof Cover This term applies to the covering or "Skin" of the roof. Examples include asphalt shingle, metal, roll roofing and tile, etc. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Inside Walls This term applies to the dominate interior wall covering. Examples include drywall, plaster, wood panel etc.. Since we do not perform interior inspections unless requested, we typically assume drywall. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Floor Type This is the term used to describe the interior floor type. Examples include hardwood, vinyl, carpet, finished concrete, etc.. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Foundation This refers to the foundation on which the building was built. Examples include concrete slab, brick piers, etc.. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Heat Source This refers to the major fuel source used to heat the home. Examples include gas, electric, fuel oil, coal etc. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Bedrooms The number of bedrooms in a residential structure. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Bathrooms The number of Bathrooms in a residential structure. A full bath would have a minimum of 3 fixtures (shower or tub, sink and toilet). || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Air Conditioning This yes/no field describes whether there is air conditioning in the building. Typically it refers to central air systems, but a structure that is completely air conditioned by wall or window units would also be considered air conditioned. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Fireplaces The number of working fireplaces in a building. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Condo Name The name of the condominium project. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Description (Condo) When available, this field describes the number of bedrooms and bathrooms in the unit that are typical for this model. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Fixture Count (Commercial) In commercial structures, it is more appropriate to count plumbing fixtures instead of bathrooms. This fixture count may include several bathroom stalls in a large mall or dozens of utility sinks at a factory. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Structure Type (Commercial) For Commercial Buildings, we record the Structure Type to describe the building. Many commercial buildings are used and finished for multiple uses. We list the predominate structure type for these buildings as well as the current interior finishes. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Property Type The Property Type or Property Use describes the actual utilization of a property. In the case of more than one use, the dominant use of the parcel is described. This differs from the Land use in that the land use describes the highest and best POTENTIAL use for the property given the prevailing land use and zoning ordinances. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Elevator Shafts Elevator Shafts are the vertical tunnels built into a building that houses the elevator equipment. They can be several stories high, or a basement service lift. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Elevator Landings "Elevator Landings" describe the service area that the elevator will stop at. One Elevator Shaft can service many landings. It is possible to have dual landings on either side of a shaft at the same floor level. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Escalators (Commercial) These are the automatic stair systems common in large department stores and mall courtyards. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Miscellaneous Building Refinements (Commercial) Each Commercial structure could have some built in refinements specific to that building only. Examples of individual Building Refinements would include Overhead Aluminum Doors, Walk In Refrigerators and loading docks. The Miscellaneous Building Refinements section is similar to the Miscellaneous Improvements section except that they may occur per Commercial Building and Miscellaneous Improvements occur per parcel. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Floor Number (Condo) This refers to the floor number of the Condominium unit. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
View When applicable, we list the prevailing view from the condominium unit. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
SQ FEET (Condo) When available, this is the approximate square footage of a unit typical to this unit model. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Section Number The section number identifies the specific area of the building that is being described. It will also be graphically referenced in the building sketch. It is a unique number, within the specific building being viewed. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Area Type Each physical section area is described by its Area Type. Examples of Area Types would include "Heated Living Area", "Unfinished Garage" and "patio" to name a few. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Exterior Wall Type (Residential) When applicable, this field describes the exterior wall type on the outside of the section area. It is not uncommon to see heated sections added on at a later date with a different exterior wall. In many cases, an upstairs section area may have a different exterior as well. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Number of Stories While seemingly self explanatory, this field is useful when recording "half stories" and "lofts" that are open to the main floor areas. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Year Built This is the year the particular section area was completed. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Wall Height (Commercial) In commercial structures, the Wall Height may be significant to value. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Interior Finish(es) In Commercial Structures, we record the current Inside Finish(es) of each section area. This description can change when new occupants finish the Interior for their specific uses. Each commercial section area can have up to 4 separate interior finishes. Examples of interior finishes would include "Retail Store", "Bank Lobby" and "Warehouse" to name a few. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Sprinkler (yes/no) Is the section area being described equipped with a fire sprinkler system? || Top ||| Search Form ||| Home |||Frequently Asked Questions||
% BSMT Percent Basement identifies a basement area and quantifies how much of the bottom floor area has a basement underneath it. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Floor Area This is the size in square feet of the area being described in the section. || Top ||| Search Form ||| Home |||Frequently Asked Questions||
Building Sketch The Building Sketch (also known as the "footprint") shows the graphic layout of the building in sections. It does not show individual rooms within a section area. The measurements used to create this drawing are also used in the calculation of an area's square feet. || Top ||| Search Form ||| Home |||Frequently Asked Questions||