Duties of the Property Appraiser

The property appraiser is responsible for identifying, locating, and fairly valuing all property, both real and personal, within the county for tax purposes. The "market" value of real property is based on the current real estate market. Estimating the "market" value of your property means discovering the price most people would pay for your property in its current condition.

What is important to remember is that the property appraiser does not create the value. People establish the value by buying and selling real estate in the market place. The property appraiser has the legal responsibility to study those transactions and appraise your property accordingly. The property appraiser also:

  • 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.
Does the property appraiser levy or collect taxes?

No. Florida's Constitution requires property appraisers to determine the just, or market value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions, classifications, and assessment limitations to determine each property's taxable value. The property appraiser does NOT determine the property tax rate or the amount of property taxes levied.

The Property Appraiser assesses all property in the County and is neither a taxing authority nor a Tax Collector. The Property Appraiser has nothing to do with the amount of taxes levied or collected.

Who decides how much my property taxes will be?

The taxing authorities are the County Commission, School Board, City of Blountstown and NWFL Management District. The taxing authorities determine your tax rate (Millage Rate).

Three separate government entities each have unique and distinct roles in producing your November tax bill. First, the Property Appraiser annually appraises all property in your county at the market value as of January 1. Next, each Taxing Authority within the county sets their own millage rate based on the amount of tax dollars necessary to fund their annual budget. Finally, the Tax Collector sends the tax bill and collects all taxes levied within the county.