Justification for Single Source Form-TMA.docx
DOCX document 124 KB Posted
- Attached to
- Tangible Personal Property Audit Service
- Solicitation number
- 18029-26
- Issued by
- Duval County, Florida
About this file
This is a Justification for Single Source Form submitted by the City of Florida for the procurement of Tangible Personal Property Audit Services from Tax Management Associates (TMA). The service is designed to identify and collect taxes due on business-related equipment through comprehensive personal property tax audits. The contract term is one year with two optional one-year renewal periods, allowing the City flexibility to extend the engagement based on performance and continued need for audit services.
The service is structured as a revenue-generating arrangement with no cost to the City, meaning TMA operates on a contingency or success-based fee model where compensation is derived from taxes collected rather than direct municipal expenditure. The single source justification indicates that TMA has been selected as the sole provider based on specific qualifications, expertise, or prior performance capabilities that make them the most suitable vendor for this specialized audit function. This procurement approach streamlines the acquisition process while ensuring the City secures experienced personal property tax audit services that directly contribute to municipal revenue without upfront budgetary impact.
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Other files
| File | Type | Posted |
|---|---|---|
| 7-1-24 Protest Procedures.pdf | ||
| 18029-26_SUPPLIER.pdf | ||
| Agency Memo_signed.pdf | ||
| 2026 -6-23 TMA Sole Source Letter.pdf |
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Text version
Finance & Administration Department, Procurement Division Justification For Single Source (JSS)
Pursuant to the City of Jacksonville Procurement Code§ 126.206 & § 126.312, when requesting a purchase from a vendor subject to the referenced sections, please complete this form to justify your request and submit to Procurement with applicable attachments.
| 1. Requesting Agency: |
| Property Appraiser |
2. Nature and/or description of the requirement being requested.
Identify each item, component or service being procured. (Attach quote/proposal):
Why does the city need these particular goods or services?
The DCPA office is requesting continued Tangible Personal Property (TPP) Audit Services from Tax Management Associates, Inc. (TMA). These services include conducting on-site audits of businesses, reviewing TPP property records, identifying unreported or underreported taxable assets, preparing detailed audit reports, and supporting the County through appeals and litigations when necessary. The City requires these services to ensure accurate and equitable assessment of TPP values, improve compliance, and identify taxable value that may otherwise go unreported.
| 3. Provide a detailed justification as to why the requested goods/services can only be efficiently and effectively procured through the recommended Single Source vendor: |
| TMA is the only known vendor in the State of Florida that performs comprehensive TPP audits of this nature. TMA has developed proprietary audit templates and valuation methodologies specifically designed for Florida counties. These tools ensure accurate identification of taxable assets by assessment year, clear reconciliation of asset records, compliance with Property Appraiser reporting requirements. Additionally TMA has extensive experience in Florida, having performed audit services for 30 counties statewide. Their long-standing relationship with Duval County, specialized expertise, and proprietary audit systems make them uniquely capable of providing these services efficiently and effectively. |
4. Date of Request
6/30/2026
5. Summary of Market Research [Provide a description of the market research performed, how it was performed, by whom, and market research results. Please spell out acronyms.]
[ Market research was conducted by Desi Green, Chief Financial Officer. No other vendor was identified that performs comprehensive TPP audits comparable to TMA’s scope, methodology, or proprietary audit tools. ]
6. Conflict of Interest (Must Check) √ By checking this box, I affirm that there are no actual, potential, or perceived conflicts of interest with the entity in which I am requesting a single source award. Conflict of Interest shall be interpreted consistent with Chapter 112, Florida Statutes.
7. Other Documentation (Check and attach all that apply) ☐ Supplier Quote √ Single Source Memo signed by Director √ Other [Vendor Single Source Letter ] Justification for Single Source, effective 09/2023 Page 1 image1.jpeg
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