Specific Authority for the Florida Real Property Appraisal Guidelines

Section 4, Article VII, of the Florida Constitution, requires a just valuation of all real property for ad valorem taxation, with certain exceptions. Florida Property Appraisers have the statutory responsibility to list and determine the just value of all real property 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 real property. The functions of Property Appraisers and the Department of Revenue are distinct and separate. Sections 195.062(1), 195.002(1), and 195.032, Florida Statutes, collectively require the Department of Revenue to develop and promulgate real property appraisal guidelines to aid and assist Florida Property Appraisers in the performance of their just valuation responsibilities.

Real Property Guideline Development Process

Section 195.062(1), Florida Statutes, indicates that the Florida Real Property Appraisal Guidelines shall be adopted in general conformity with the Florida rule-making procedures, but shall not have the force or effect of such rules and shall be used only to assist Florida Property Appraisers in the just valuation of real property. After an open and public process, the updated Florida Real Property Appraisal Guidelines were adopted by the Department of Revenue on November 26, 2002.

Opportunities for Public Comments and Input

The Florida Real Property Appraisal Guidelines were developed with an open and public process; input from Florida stakeholders was received and considered in the drafting process. From May 2002 through November 2002, four drafts were mailed to all persons on the Department's interested parties list. Various information about the guidelines, including drafts, was posted to the Department's guidelines website during 2002. In order to maximize opportunities for input from Florida stakeholders, the Department of Revenue conducted six public workshops and one public hearing on the guidelines (all properly noticed in the Florida Administrative Weekly), and provided process updates at three meetings of the Department's Property Tax Administration Task Force. The following is a brief chronological summary of public outreach efforts during the real property guideline development process.

1. Public Workshop, Tallahassee, November 21, 2000
2. Public Workshop, Orlando, January 4, 2001
3. Public Workshop, Tallahassee, April 3, 2001
4. Presented at PTA Task Force meeting, May 22, 2002
5. Public Workshop, Tallahassee, June 26, 2002
6. Public Workshop, Orlando, July 9, 2002
7. Public Workshop, Tallahassee, August 23, 2002 (no one attended)
8. Presented at PTA Task Force meeting, August 28, 2002
9. Public Hearing, Tallahassee, November 1, 2002 (no one attended)
10. Presented at PTA Task Force Meeting, November 20, 2002
11. Guidelines adopted by the Governor and Cabinet on November 26, 2002