The Department of Revenue conducted a survey and public panel discussion with Florida’s Property Appraisers in response to a request by Senator Mike Haridopolos. The survey and panel were designed to gather information about valuation issues, administration challenges and other topics that impact the jobs of Florida’s Property Appraisers.
The survey of all sixty-seven Appraisers was conducted from March 7 to March 13, 2007 using electronic survey software. Each Property Appraiser was asked to complete the survey consisting of six questions and to provide additional comments or suggestions as needed. Fifty-one counties participated in the survey for a response rate of 76%.
Survey participants generally agreed that Florida’s property tax system was very effective in deriving just (market) value for property statewide (86%) and that just value standards were uniformly applied (74.5%). Ninety percent of the participants indicated that equitable assessment of property would become more difficult or impossible if a current use value standard replaced the just value standard. An overview of these difficulties is provided in the survey summary.
The complete list of comments is provided in Appendix A. Comments from each respondent are provided verbatim, except for the correction of small spelling errors and replacement of acronyms with the full name of the organization or standard. A letter from Loren Levy, representing the Property Appraisers’ Association of Florida, is attached as Appendix B.
The public panel discussion was held on March 16, 2007. Six Property Appraisers participated as panel members. Other interested Property Appraisers, legislators, and the public were allowed an opportunity to comment or ask questions of the panel.
Documents available on this website are: