Appraisal Questions

What does the property appraiser do?

• tracks ownership changes;
• maintains maps of parcel boundaries;
• keeps descriptions of buildings and property characteristics up to date;
• accepts and approves applications from individuals eligible for exemptions and other forms of property tax relief;
• and most importantly, analyzes trends in sales prices, construction costs, and rents to best estimate the value of all assessable property.

To estimate the value of a property, the property appraiser must identify the properties that have sold, their sale prices and the terms and conditions of the each sale. Each transaction must be studied to make sure that it is an arms-length transaction.

An arm's length transaction is a sale involving a willing seller and a willing buyer without any undue pressure or special incentives (such as family relationships). An arm's length transaction also means that the property was on the market for neither an excessive nor short period of time.

Once this is determined, the property appraiser can base the value of a property on sales of comparable properties. That is why property appraisers maintain an accurate data base of real estate information, and this is the sale comparison approach to value.

The Florida Constitution has been amended effective January 1, 1995 to limit any annual increase in the assessed value of residential property with a homestead exemption to 3 percent or the rate of inflation, whichever is lower. This limitation does not include any change, addition or improvement to a homestead (excluding normal maintenance or substantially equivalent replacement). During subsequent years, any improvements will fall under the Constitutional limitation.

Can I get a tax exemption?

The type of exemption benefiting the largest number of property owners is the HOMESTEAD EXEMPTION. If you own property which you use as your primary residence as of January 1, you may apply for homestead exemption. This will reduce the taxable value of your home by $25,000, resulting in substantial savings on your property taxes.

• Widow/ Widowers Exemption ($500)-

  To file for Widow or Widower's Exemption you must be a widow or widower prior to January 1st of the tax year and bring proof of your spouse's death. (Divorced persons do not qualify for this exemption.)

• Disability Exemption ($500)-

  In addition to proof of Florida residency, you must provide one of the following:

  1. Proof of total and permanent disability from two [2] professional unrelated licensed Florida physicians, the U.S. Veteran's Administration;
  2. Proof of 10% or more war-time disability from Veteran's Administration;
  3. Present proof of legal blindness.

• Total exemption from ad valorem taxation on homestead property for totally and permanently disabled-

  Section 196.101, F.S., provides that property owners qualifying for the homestead exemption on January 1, who are quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled persons, who must use a wheel chair for mobility, or are legally blind and produce certification of that fact from two [2] professionally unrelated licensed Florida physicians, or the U.S. Veteran's Administration, shall be exempt from ad valorem taxation. Except for quadriplegics & Veterans, there is also a gross income limitation for this exemption, governing all persons residing upon the homestead, which is adjusted annually.

  Section 196.081, F.S. , provides that property owners qualifying for the homestead exemption on January 1, who are veterans honorably discharged with a service connected total and permanent disability, shall be exempt from ad valorem taxation. Confirmation of the disability from the U.S. Veteran's Administration is required for this exemption. A surviving spouse could enjoy the benefit of this exemption if the veteran was a permanent resident of Florida on January 1 of the year he or she died.

The TRIM notice tells you the taxable value of your property. Taxable value is the just value less any exemptions.

The TRIM notice also gives you information on proposed millage rates and taxes as estimated by your community taxing authorities. It also tells you when and where these authorities will hold public meetings to discuss tentative budgets to set your millage tax rates.

What is an "AG" classification?

To qualify for Agricultural classification, a return must be filed with the property appraiser between January 1 and March 1 of the tax year. Only lands which are used for bona fide agricultural purposes shall be classified agricultural.

"Bona fide agricultural purposes" means good faith commercial agricultural use of the land. The property appraiser, prior to classifying such lands, may require the taxpayer or the taxpayer's representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.

The property appraiser may deny agricultural classification to the following lands:

• Lands which are not being used for or diverted from agricultural use;
• Land that has been zoned non-agricultural at the request of the owner;
• Land on which a sub-division plat is recorded;
• Land which is purchased for a price three or more times the agricultural appraisal placed on the land.

What do I need to do?

Where can I file?

What information do I need to bring with me?

• A recorded deed or tax bill in your name.
• Social Security numbers for all owners.