The Residential Department is responsible for the assessment of all improved residential properties from single family up to ten unit multi-family apartment buildings plus residential condominiums, townhome developments, mobile homes as well as vacant residential land.
Each year as of January 1st every property is reassessed to keep up with current market values as required by Florida Statutes, Chapter 193. Approximately every five years each property may be individually reviewed to ensure the accuracy of current building and site data. An in-depth review of area values may also be done in different areas of the county every few years. A property will also be reviewed if additions or demolitions are done or if a property owner requests a review. These reviews will sometimes result in fairly large adjustments to the current assessed value due to changes in the property and/or the economy since the previous in-depth review. The goal of the Appraisal Process is to ensure that all properties are assessed fairly and equitably.
Every effort is directed at collecting the most accurate data possible to ensure correct valuations. However it is also the property owner’s responsibility to review their property record data each year. A copy of your property record card is available in our office and online. If after reviewing your information you find any discrepancies please contact our office. Your property data can be reviewed online by clicking here.
Every August a proposed assessment notice TRIM is mailed out. If you do not believe your property would have sold, as of January 1st of the tax year in question, for as much as the new appraised value then you should call our office to request a review. If after the review you still disagree with the assessment you can go through the Appeal Process where you are given the opportunity to prove the value of your property. The TRIM notice will indicate two values. One is the Appraised Value Market Value or “Just Value” and the other is Assessed Value. The assessed value may be less than the appraised “just” value due to the Amendment 10 to the Florida Constitution also known as “Save Our Homes” which limits the increase in “Assessed” value of any “Homestead Property” or portion of a property used for homestead in multifamily or commercial properties to the lessor of the Consumer Price Index CPI or 3% in any one year. In subsequent years the assessed value will continue to increase at the 3% or lessor CPI rate until it equals “Just” value. Exceptions to the limitation are new additions to the property or items found to have escaped taxation in the past. These items will be added at full market value in the year found or added and then will be subject to the cap in following years.
It is the responsibilty of the Property Appraiser to determine the classification of the mobile home or manufactured home for ad valorem tax purposes; whether it be classified as real property, tangible personal property, or exempt as a mobile home per Chapter 193.075, Florida Statutes.