So, how do you know if PAO evidence complies with "consider properly"?

There are eight criteria in Florida, intended to be used in assessment. And in the governing Presumption Statute, the mandate is whether the property appraiser has applied the criteria appropriately. The mandate is in the words consider properly.

Properly is the key. And there are any number of interpretations found in appraisal for various valuations of property. But, appraisal is not assessment. There are material distinctions.

The definitions in Florida are compiled in the Florida Department of Revenue's Manuel of Instructions, and the Tangible Personal Property and Real Property Guidelines. How property is defined, how arms length transaction is defined, and which among the four categories of personal property is taxed all are fundamental to whether properly is implemented.

At the Value Adjustment Boards, the special magistrates should know and apply the eight criteria to each hearing. And, they also should know, and be instructed in, the definitions and other components of assessment found in the Guidelines.

http://taxlaw.state.fl.us/pta_search_fc2.asp?req=12D-51.*&s=1 links to DOR's Administrative Code section. The Guidelines are found in the Code at 12D-51. Not only should special magistrates study the Guidelines, and apply them at Value Adjustment Board Hearings, petitioners should do the same, so that their evidence is presented in the context of "consider properly".


Do you want to lower your property taxes? Ad valorem taxes are based upon valuation methods, modified by state laws and regulations. CPS knows due process procedures and value applications should be applied to your real and tangible taxes. If you have a question, or need professional services, for a free consultation, contact CPS at 1-305-372-9200 or email us at cps1@flash.net.