In accordance with Section 195.087, Florida Statutes, the Property Appraiser must submit a budget for the upcoming fiscal year (October 1 to September 30) to the Florida Department of Revenue by June 1st. This process is performed each year.
The budget is divided into four (4) general categories:
- Personnel Services – Includes expenditures for wages, social security, insurance, retirement, etc.
- Operating Expenses – Costs associated with day-to-day operation of the office; postage, equipment maintenance and repair, supplies, legal advertisements, etc.
- Operating Capital Outlay – Typically one-time expenditures for additional, or replacement of, equipment, such as copiers, data processing equipment, office furniture, etc.
- Non-Operating – Unknown or unexpected emergencies and reserve funds for specific purposes that are probable yet unresolved
Section 195.087, Florida Statutes requires each Property Appraiser to post their final approved budget on their website within 30 days after adoption.