Parcel – A piece of land of any size in one ownership.
Parcel Identification Number – A numeric or alphanumeric label that uniquely identities a parcel. Government property assessors use various systems, many with common features including geocoding. The government survey system is often used as a basis for parcel identification.
Personal Property – (1) The interests, benefits, and rights inherent in the ownership of tangible objects that are considered by the public as being personal; also called tangible personal property. (2) any tangible or intangible article that is subject to ownership and not classified as real property, including identifiable tangible objects that are considered by the general public as being “personal”, such as furnishings, artwork, antiques, gems and jewelry, collectibles, machinery and equipment; and intangible property that is created and stored electronically such as plans for installation art, choreography, emails, or designs for digital tokens. (USPAP, 2020-2021 ed.)
Plat – (1) A plan, map, or chart of a city, towns, section, or subdivision indicating the location and boundaries of individual properties. (2) A map or sketch of an individual property that shows property lines and may include features such as soils, building locations, vegetation, and topography. (3) A map intended to show the division of land into lots or parcels. Upon recordation with the appropriate authorities, land included in the plat can thenceforth be legally described by reference to the plat, omitting a metes and bounds description. (IAAO)
Portability - A provision that allows property owners to transfer all or a significant portion of the Save Our Homes tax benefit from a Florida home with a homestead exemption to a new home within Pinellas County that qualifies for a homestead exemption within a three-year time period. Scenario: A homestead property is sold in any month in 2020, however the homestead exemption remains with that property until December 31, 2020. As the last qualified homestead exemption on this property was January 1, 2020, the homeowner now has until January 1, 2023 to qualify for a new homestead exemption and port their Save Our Homes benefit to the new Florida homestead property.
Power of Attorney – (1) Legal authority to act on behalf of another person. (2) A document authorizing someone to act on behalf of another person.
PUD: Planned Unit Development – (1) "A land area zoned for a single-community subdivision with flexible restrictions on residential, commercial, and public uses" (Black's Law Dictionary 8th Ed. pg. 1188). In a PUD, residents own their home as well as a specific, designated lot (as opposed to an interest in common elements, as is the case in a condominium). (2) A type of building development designed as a grouping of complementary land uses, such as housing, schools, recreation, retail, office, and industrial parks, contained within a single master development; usually includes common area and common area maintenance obligations in the form of owner’s association dues.
Property – (1) Something tangible or intangible to which its owner has legal title. (2) An aggregate of things or rights to things. These rights are protected by law. There are two basic types of property: real and personal.
Property Record Card - An assessment document for property identification and description, for value estimation, and for property owner satisfaction. The basic objectives of the property record card are to serve as a repository of most of the information deemed necessary for identifying and describing a property, valuing a property, and assuring property owners that the assessor is conversant with their properties.
Property Tax Credit - An offset against the property tax payment or another tax payment for taxpayers who meet certain criteria (for example, renters), or whose properties have certain characteristics or are used for specified purposes (for example, pollution abatement); a direct reduction in a tax payment rather than in a tax base.
Property Use Code - A two-digit code defined by the Florida Department of Revenue (FL DOR), which is then further defined with two more digits assigned by this office, that signifies the property's use. Property use codes and land use codes listed on the tax roll are established pursuant to Florida law and reflect the actual use of the property as of the January 1st assessment date each year; they are NOT zoning designations, do not reflect allowed uses of, or use restriction on the property. The use code may not reflect new construction or demolition that has occurred after the assessment date.
Property Value Roll - The master list of the assessed value of all taxable property within your government's jurisdiction. The list is certified to all local taxing authorities by July 1 of each year.
Protected or Redacted Parcel - A property that qualifies for exemption from public record release pursuant to Section 119.071, Florida Statutes. The fields that are confidential and exempt from disclosure by our office are redacted, as indicated by asterisks or other redaction methods. The non-confidential property information is available online for review. Further information is available on this website under How Do I… / Protect My Address from Public Record Release.
