Duties
of the Property Appraiser
PROPERTY
APPRAISER'S DUTIES
REAL
PROPERTY APPRAISAL
The Property Appraiser
does not determine property taxes. This is the responsibility of the taxing
authorities in Jackson County. These include County, the school board,
Northwast Florida Water Management District and the city commissioner's.
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 Jackson 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 Jackson County. Actual sales prices of like
properties in similar neighborhoods are a key component of the data needed
by the skilled and professionally trained appraisers 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
Mobile homes have two
possible classifications. They can be categorized as real property or tangible
personal property. Real property refers to physical land and those items
permanently attached to it (.e.g. a slab construction, a barn, a fence
etc.). Tangible property is an item that is not real property; that is,
something not permanently affixed to or part of the real estate (physical
land).
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 any other buildings. A license identifying such a mobile home as real
property is obtained through the Property Appraiser's and Tax Collector's
offices. A sticker so identifying a mobile home is attached to the mobile
home.
A mobile home located
on rented or leased property is considered tangible personal property.
The county Tax Collector issues a license to identify the mobile home as
tangible personal property.
TANGIBLE
PERSONAL PROPERTY
The Property Appraiser
is also responsible for appraising tangible personal property. This includes
furniture,fixtures, appliances and equipment in commercial property including
farms and ranches.
EXEMPTIONS
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
appraised 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.
MAPPING
SERVICES
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
exerts tremendous energy to ensure that changes in Jackson County are quickly
reflected in the County maps. These maps are available for use by County
and municipal agencies, commercial users and others who have a need to
see a graphic representation of Jackson County.
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