the Appraisal & Taxation System
The Property Appraiser and her staff are charged with placing a fair and just value on each individual property in Hardee County. This is done using mass appraisal methods in which the appraiser considers sales, cost, and income approaches to value. These property values may fluctuate due to local market conditions, property use, zoning, and the size and condition of improvements on the site.
The taxing authorities use the total taxable values of the real property, tangible personal property, and centrally assessed (railroad) property preliminary rolls as a basis for setting their millage rates according to how much revenue from ad valorem taxes they need to fund their budgets for the upcoming fiscal year. Public hearings are then held by each taxing authority to set millage rates and budgets. The tax bill is then computed by multiplying the the final certified ad valorem tax roll value for each property parcel times the millage rates applicable to the jurisdiction in which the parcel is located. The Tax Collector then merges this ad valorem tax roll with the non-ad valorem tax roll (BCC special assessments including fire, landfill, and waste collection services.)