Property Tax Oversight Program's Role:

The Property Tax Oversight Program oversees a local property tax system that in 2006 had more than 9 million parcels of real property and a just value of $2.4 trillion.  Due to various statutory exemptions and exclusions, such as Save Our Homes, property tax relief for low-income seniors and disabled veterans, and the exclusion of government property, the taxable value of Florida’s real property in 2006 was $1.79 trillion, resulting in more than $30.4 billion in property taxes levied by local governments and taxing authorities.  The program also has oversight responsibility for the $1.9 billion in tangible personal property that is locally assessed and collected each year.

The program reviews and approves the property tax rolls for each of Florida’s 67 counties every year.  This oversight process includes a comprehensive statistical analysis of recent sales data, market trends and property appraisals, as well as procedural reviews and audits of property appraiser practices and activities.  We also approve the annual budgets of property appraisers and tax collectors and ensure that local governments comply with maximum millage levying and public disclosure laws.

In addition to our oversight responsibilities, the program provides a wide range of education and assistance services to property appraisers, tax collectors and their staffs.  We provide professional certification workshops on industry-standard appraisal practices and techniques, continuing education workshops, and customized training and consultation services.  The program’s certification workshops for property appraisers are widely considered to be among the best in the nation.  

Our program also directly serves the citizens of Florida by providing a forum for discussing issues of concern and interest.  We answer taxpayer inquiries and assist taxpayers in understanding and navigating the property tax process, including exemptions, appeals and refunds.