{
  "counties": {
    "fields": [
      {
        "name": "county",
        "type": "string",
        "description": "County name as DOR spells it (Miami-Dade, Saint Johns, Saint Lucie, DeSoto)"
      },
      {
        "name": "year",
        "type": "integer",
        "description": "Tax roll year (assessment date January 1 of that year). 2026 is the preliminary roll"
      },
      {
        "name": "homestead_parcels",
        "type": "integer",
        "description": "Parcels with NAL field JV_HMSTD (Just Value, Homestead Property) greater than 0. 2026 only"
      },
      {
        "name": "homestead_just_value_total",
        "type": "integer",
        "description": "Sum of JV_HMSTD over those parcels, in dollars. 2026 only"
      },
      {
        "name": "homestead_assessed_value_total",
        "type": "integer",
        "description": "Sum of AV_HMSTD (Assessed Value, Homestead Property) before exemptions, in dollars. 2026 only"
      },
      {
        "name": "soh_differential_total",
        "type": "integer",
        "description": "County Save Our Homes differential (homestead just value minus capped assessed value) as DOR reports it in the Data Book, county_overview.xlsx, sheet Save Our Homes Value History"
      },
      {
        "name": "avg_soh_differential_per_homestead",
        "type": "integer",
        "description": "(homestead_just_value_total minus homestead_assessed_value_total) divided by homestead_parcels, all from the NAL. 2026 only"
      },
      {
        "name": "avg_total_millage",
        "type": "number",
        "description": "DOR Total Millage Rate for the county (county-wide plus less-than-county-wide levies averaged over the county), from millage_taxes_levied.xlsx. 2022 to 2025"
      },
      {
        "name": "est_avg_annual_tax_saved",
        "type": "integer",
        "description": "ESTIMATE. avg_soh_differential_per_homestead x the county's 2025 Total Millage Rate / 1000, in dollars a year. 2026 only"
      },
      {
        "name": "source",
        "type": "string",
        "description": "Table, sheet and column for every figure in the row"
      },
      {
        "name": "source_url",
        "type": "string",
        "description": "DOR file URLs, separated by ' | '"
      },
      {
        "name": "note",
        "type": "string",
        "description": "Roll status, what is blank and why, and the NAL versus Data Book gap for 2026"
      }
    ],
    "primaryKey": [
      "county",
      "year"
    ]
  },
  "distribution_2026": {
    "fields": [
      {
        "name": "county",
        "type": "string",
        "description": "County name as DOR spells it"
      },
      {
        "name": "nal_file",
        "type": "string",
        "description": "The DOR NAL roll file read"
      },
      {
        "name": "roll",
        "type": "string",
        "description": "Preliminary or Final (Final for Citrus only)"
      },
      {
        "name": "homestead_parcels",
        "type": "integer",
        "description": "Parcels with JV_HMSTD greater than 0"
      },
      {
        "name": "median_soh_differential",
        "type": "number",
        "description": "Median of JV_HMSTD minus AV_HMSTD over homestead parcels"
      },
      {
        "name": "p25_soh_differential",
        "type": "number",
        "description": "25th percentile of the differential"
      },
      {
        "name": "p75_soh_differential",
        "type": "number",
        "description": "75th percentile of the differential"
      },
      {
        "name": "p90_soh_differential",
        "type": "number",
        "description": "90th percentile of the differential"
      },
      {
        "name": "p99_soh_differential",
        "type": "number",
        "description": "99th percentile of the differential"
      },
      {
        "name": "max_soh_differential",
        "type": "number",
        "description": "Largest single-parcel differential, as recorded on the roll"
      },
      {
        "name": "share_with_zero_differential",
        "type": "number",
        "description": "Share of homestead parcels whose differential is zero or less"
      },
      {
        "name": "parcels_differential_over_500k",
        "type": "integer",
        "description": "Homestead parcels whose differential exceeds the $500,000 portability limit"
      },
      {
        "name": "share_over_500k",
        "type": "number",
        "description": "parcels_differential_over_500k divided by homestead_parcels"
      },
      {
        "name": "differential_above_500k_total",
        "type": "integer",
        "description": "Sum over those parcels of the differential above $500,000, the part portability cannot carry"
      },
      {
        "name": "median_homestead_just_value",
        "type": "number",
        "description": "Median JV_HMSTD"
      },
      {
        "name": "median_homestead_assessed_value",
        "type": "number",
        "description": "Median AV_HMSTD"
      }
    ],
    "primaryKey": [
      "county"
    ]
  },
  "portability_by_county": {
    "fields": [
      {
        "name": "county",
        "type": "string",
        "description": "County name as DOR spells it"
      },
      {
        "name": "year",
        "type": "integer",
        "description": "Tax roll year"
      },
      {
        "name": "portability_transfers",
        "type": "integer",
        "description": "Number of portability transfers DOR reports"
      },
      {
        "name": "portability_value_total",
        "type": "integer",
        "description": "Total differential ported, in dollars"
      },
      {
        "name": "avg_value_ported_per_transfer",
        "type": "integer",
        "description": "portability_value_total divided by portability_transfers (computed)"
      },
      {
        "name": "source",
        "type": "string",
        "description": "Table and sheets"
      },
      {
        "name": "source_url",
        "type": "string",
        "description": "DOR file URL"
      },
      {
        "name": "note",
        "type": "string",
        "description": "Method notes"
      }
    ],
    "primaryKey": [
      "county",
      "year"
    ]
  }
}