PROPERTY APPRAISER’S DUTIES
The Property Appraiser does not determine property taxes. This is the responsibility of the taxing authorities in Hardee County. These include the Board of County Commissioners, School Board, SouthWest Florida Water Management District, Peace River Basin, Indigent Health Care, and the municipalities of Bowling Green, Wauchula, and Zolfo Springs. The Property Appraiser is responsible for identifying the market value of property in the county. In reality the market value is determined by the economy. Your Property Appraiser estimates the market value of the property. This amount, less the cost of selling the property, is the basis upon which the property is appraised.
The Hardee County Property Appraiser's office uses nationally recognized appraisal systems and a Computer Assisted Mass Appraisal (CAMA) system to gather, store and analyze the large body of data necessary to arrive at a fair market value for each parcel of property in Hardee County. Actual sales prices of like properties in similar neighborhoods are a key component of the data needed by the skilled and professionally trained personnel who assist the Property Appraiser in analyzing the real estate marketplace and evaluating your property.
Florida law specifies that every property must be inspected at least once every five years. Staff appraisers physically inspect the properties to determine any changes such as additions, changes in condition etc. The results of the physical inspection are noted in the CAMA system and are used in the annual calculation of the appraised value of the property.
Mobile homes which are permanently installed on property owned by the owner of the mobile home are considered real property and are appraised using the same process as other dwelling units. A ''Declaration of Mobile Home as Real Property'' form is obtained from the Property Appraiser and filed with the Tax Collector who issues a permanent decal to be affixed to the mobile home.
The Property Appraiser is also responsible for appraising tangible personal property. Taxable tangible personal property in the state of Florida includes machinery and equipment, furniture and fixtures, business supplies on hand, equipment for lease, and leasehold improvements. Also taxable are appliances and furniture in rental dwellings as well as mobile home attachments.
Florida Law provides
for certain exemptions to the fully appraised value of real property. The
most commonly known is Homestead exemption which deducts $25,000 from the
assessed value of real property thus lowering the basis upon which tax
is calculated by the Tax Collector. Other exemptions include religious,
veteran, widow, disability, charitable and education. All requests for
exemptions must be filed no later than March 1 of any year.
The Property Appraiser is responsible for a wide range of mapping services. Maintaining current maps is a key part of the entire appraisal process. Your Property Appraiser's staff exerts tremendous energy to ensure that changes in Hardee County official records are reflected in the County maps in a timely manner. Aerial maps flown by DOT or private companies are provided to our office by the Department of Revenue about once every three years.