While many people think the Property Appraiser  determines
                 the amount of taxes each property owner pays,
                 in reality the title "Property Appraiser" explains it all.

                 The Property Appraiser and his staff are charged with
                 placing a fair and just value on each individual property in
                 Gilchrist County. This is done using various methods
                 to be described below.

                 The role of setting the amount of taxes to be paid as a
                 result of the appraised value of a property is that of the
                 various taxing authorities, including the County
                 Commission, School Board, local municipalities and others.

                 These bodies use our appraisals as a base for setting the millage
                 rate. So, in a manner of speaking, your taxes could go up
                 or down, not due to the appraised value but due to millage
                 rates set by the taxing authorities. Your tax bill is
                 computed by the total taxes required of all the authorities.

                 The value of real estate fluctuates due to many factors. Factors
                 influencing value include property use, the
                 size and condition of improvements on the site and the
                 local real estate market.