Property Appraiser Duties

The Property Appraiser's Office is governed by the Florida Constitution s. 4, Art. VII, Florida Statutes (see, in part, 193.011, 193 and 196), and the Rules and Regulations of the Florida Department of Revenue. The Property Appraiser is an elected official who has autonomy to direct his or her office in compliance with the laws and guidelines set forth by the above entities.

The Property Appraiser has the legal responsibility to discover the market value set by activity in the real estate marketplace and to appraise property accordingly. Our job is to serve the public by providing taxing authorities with accurate and uniform property valuations for tax purposes. The taxing authorities determine a tax rate according to how much money they need to fund their budgets.

The market value of your property is a prediction of the most probable selling price, based on actual sales of like properties in similar neighborhoods. It is the duty of the Property Appraiser to gather and analyze the data of these sales. Through the study of this information, the Property Appraiser places a fair market value on every piece of property in Pinellas County.

To ensure that equitable appraisals are achieved on all properties, the Property Appraiser employs a nationally accepted appraisal system based on sound principles. Skilled and professionally trained appraisers assist the Property Appraiser in interpreting the actions of the marketplace and in the valuation of your property.

According to Florida law, property value is determined as of January 1 each year, and every property must be inspected at least once every five years. Staff appraisers note any changes in physical attributes (i.e. additions, condition, etc.).

Mobile homes may be considered as real property or tangible personal property. Real property is defined as the sum of tangible and intangible rights in land and improvements on the land. It refers to the rights, benefits, and interest inherent in ownership of real estate (Real estate is the physical land and everything permanently attached to it). Tangible personal property, on the other hand, is any property that is not real property; it is all movable items not permanently affixed to or part of the real estate.

A mobile home on leased property must have affixed to the front window in plain sight an annual sticker or license purchased from the county Tax Collector. Attachments to the mobile home on leased property are assessed as personal property.

A mobile home permanently affixed on owned land with an RP (Real Property, black & white) sticker, or not currently licensed, is assessed and taxed as real property, including the attachments. An RP (Real Property) sticker application must be initiated in the county Property Appraiser's office and purchased in the Tax Collector's office.

Owners of residential rental property are assessed for household goods by the Tangible Personal Property Division. These items include furniture and appliances.

In addition to interpreting values, the Appraiser's office administers homestead, tangible personal property, religious, charitable, education, veteran, widow, widower, and disability exemptions. New exemptions or changes in old exemptions should be filed as soon as possible, but no later than March 1.

Mapping is also an essential function performed by the Property Appraiser's office. An up-to-date set of maps is an integral part of the assessment process. New subdivisions, annexations, and changes in the size of parcels are all entered into the system.

The Property Appraiser's office is your office. Please feel free to visit us at any time.

Who are the Taxing Authorities?