Duties of the Property Appraiser
The Property Appraiser is an elected county officer, as established by Article VIII of the Constitution of the State of Florida. Her duty is to determine
the value of all property within the county, including improved and vacant real property, tangible personal property, and agricultural property. The Property
Appraiser is also responsible for maintaining property ownership records and parcel ownership maps, and for administering tax exemptions such as homestead exemption,
widows, widowers, blind exemptions, and disability and non-profit exemptions.
The Property Appraiser's office is not a division or a department of the Board of County Commissioners. Her authority comes from the Florida Statutes as administered
by the Governor and Cabinet. The Florida Department of Revenue is charged with the oversight of the Property Appraiser's operations and performs biennial in-depth
audits of the integrity of valuations.
The Property Appraiser does not set tax rates, nor does he have the authority or power to reduce or raise the amount of tax owed on a particular property. The tax
rates which are levied against each property are determined annually by several different taxing authorities, such as the Board of County Commissioners, Perry and
other taxing authorities.