The Property Record Card (PRC) provides us with the status of a specific property at a specific point in time. It contains a wealth of information relating to the parcel. You can view the PRC for a property via our Property Search. There is a link near the bottom of the Parcel Information page which will display the PRC. These PRCs reflect the status of the property at the point of tax roll certification, usually each October.
Across the top of the PRC you will find the tax roll year, legal description, ownership with mailing address, real estate # (RE#), map panel #, GIS tile# and property location address, if applicable. Down the left side of the PRC are the building characteristics or structural elements (if any) with the building use code listed first. The building use code (BUSE) is used to denote the particular type of building, without regard for it's current use. In the center of the PRC is a computer rendition of the improvement (if any), with the square footage broken out below that. These 3 letter codes are known as building sub-area codes. Down the right side of the PRC are the property values plus the property use code and tax district.
Property Record Cards are not currently available for tax rolls after 2005.
The values shown are:
Land Value
Miscellaneous Value (explained below)
Building Value (structures only)
CAMA Value (Market Value)
Assessed Value (Amendment 10 cap value)
Exemption Value (if any)
Taxable Value
Senior Exemption Value (if any)
Senior Taxable Value
The property use code (PUSE) is used to denote the actual current use of the property without regard to the type of building structure utilized. The taxing district determines which millage rate (tax rate) the property is taxed under. Below the tax district is the subdivision code (NBHD). This is a number used to identify all properties within a platted subdivision. The number and the name shown are assigned by the Property Appraisers Office. The name may be an exact match to the platted subdivision name given by the developer or an abbreviation thereof. The original plat book and page of the subdivision can be found in the first set of numbers displayed in the legal description. Shown below this information are any exemptions applied to the property. About halfway down the card on the right hand side are the last two deed/legal instrument recordings (BOOK PAGE). Next to those you will find the sales qualification code combined with the Vacant/Improved sale indicator. (Sales are qualified based on the Florida Department of Revenue guidelines.) Below that are the property's latest known permits. Underneath the permits, running the width of the PRC are miscellaneous extra features (MUSE). These are items which are taxable under Ad Valorem rulings but valued separately from the structure itself. Lastly, at the very bottom of the PRC, is the Land data. These lines give information concerning the use, zoning and pricing of the land itself. The tax roll is a 'snapshot' of the property in Duval County as of January 1st of any given year. As such, the zoning listed is not necessarily the most current but reflective of the property's zoning on January 1st of the year of the PRC.
All of this information is utilized by the analysts of the Property Appraisers Office in making the Ad Valorem Property Assessment. Listed below are files of codes & definitions of codes used on the PRC. Some are in Adobe, others in MS Excel 2000.
If you have questions regarding the codes or the PRC please refer to the instructions on the specific list or email paadmin@coj.net .
Code Definitions:
BUILDING SUB-AREA CODES
BUSE (Building Use Codes)
DEED TYPES
EXEMPTION CODES
LAND USE CODES
PUSE (Property Use Codes)
STRUCTURAL ELEMENTS-
EXTERIOR WALLS
ROOFING STRUCTURE
ROOFING COVER
INTERIOR WALLS
INTERIOR FLOORING
HEATING TYPE
HEATING FUEL
AIR CONDITIONING
COMMERCIAL HEAT & A/C
ZONING (For the most current zoning, go to Duval Maps & select the zoning layer.)
Duval County GIS Tile/Panel Map (4.32 meg PDF)
FL Guidelines for Sales Qualification (61k PDF)