Unlike the Florida Real Property Appraisal Guidelines, which are discretionary in their application, the Florida Uniform Market Area Guidelines (when adopted) will be requirements under Florida law and must be followed. Also, Florida law requires that the uniform market area guidelines be developed in general conformity with the Florida rule-making process. As of June 2003, the Department of Revenue is in the process of developing uniform market area guidelines, planned to be effective by the end of 2003.

Opportunities for Public Comments and Input

Opportunities for interested parties to provide comments and input on the issue of market areas are twofold. The first is by submitting written comments via email at the address accessible from the previous page or by mailing a hard copy of written comments to the postal address accessible from the previous page. The second is by attending and offering verbal comments at any public workshops on market areas. All written comments submitted and all verbal comments made at public workshops become part of the public record. The Department has held four public workshops to receive input on the issue of market areas, on the following dates and at the following locations: January 4, 2001 in Orlando; April 3, 2001 in Tallahassee; June 26, 2002 in Tallahassee; and July 9, 2002 in Orlando. The input received from these workshops and a few written comments were considered in the development of the initial draft of the Florida Uniform Market Area Guidelines, dated June 9, 2003.

Initial Draft of the Florida Uniform Market Area Guidelines, dated June 9, 2003

Copies of the Department's initial draft of the Florida Uniform Market Area Guidelines, dated June 9, 2003, were mailed to all persons on the Department's interested parties list, including all 67 Florida Property Appraisers. This document also was posted to the Department's Internet site and is accessible from the previous page. The Department has noticed two public workshops for the purpose of receiving public comments on the initial draft of the Florida Uniform Market Area Guidelines. This notice was published in the Florida Administrative Weekly and also was mailed and posted as described above for the draft guidelines document. The first of these workshops is scheduled for June 24, 2003, in Tallahassee and the second is scheduled for June 26, 2003, in Orlando. These workshops are scheduled for different dates and different locations in order to maximize opportunities for input from interested parties.

Specific Authority for Florida Uniform Market Area Guidelines Development

Florida Property Appraisers have the statutory responsibility to prepare real property assessment rolls in each county each year for purposes of ad valorem taxation. The Florida Department of Revenue is a state administrative agency with the statutory responsibility of general supervision of the assessment of property for purposes of ad valorem taxation. The functions of Property Appraisers and the Department of Revenue are distinct and separate. Section 193.114(2)(a), Florida Statutes, specifically requires the Department of Revenue to promulgate regulations and market area guidelines to provide direction to Florida Property Appraisers in the preparation of assessment rolls.

Web Site Updates

This web site will be updated periodically as the guideline development process moves forward.