Annual Report/About SCPA

I am pleased and honored to have been chosen by the citizens of Sarasota County to serve as your Property Appraiser. My staff and I are dedicated to transparency and are proud to share what we do, how we do it, and the mission, vision and values that guide us in all our endeavors.

Bill Furst, Sarasota County Property Appraiser

What we do and how

The professionals employed by the Property Appraiser’s office include licensed and certified real property appraisers, certified tangible personal property auditors, experienced exemption and compliance specialists, and knowledgeable senior administrators, among whom are individuals holding the Certified Florida Evaluator designation from the Florida Department of Revenue and professional designations conferred by the International Association of Assessing Officers.

We are mandated by the Constitution and Statutes of the State of Florida to locate, identify, list and value all taxable real and personal property in Sarasota County to produce a fair and equitable tax roll.

We administer the various exemption privileges contained in the Florida Constitution and governed by the Statutes and Rules of the State of Florida and communicate information about those benefits to the public through multiple annual mailings, print and digital media, and speaking engagements.

We determine the just value of real property using statistical mass appraisal analyses of information the market provides, based on one or a combination of three approaches to value:

• Comparable sales – primarily residential property using qualified sales between willing sellers and willing buyers in arms-length transactions.
• Cost – primarily new construction
• Income – primarily multi-family, commercial and industrial property

We determine the just value of tangible personal property by analyzing information contained in the property owner’s annual return using industry recognized statistical methods to determine depreciation and economic life.

We do not determine the assessed value of real property. As mandated by the Florida Constitution, the annual increase in the assessed value of homestead property is determined by the change in the Consumer Price Index as published by the United States Department of Labor every January and cannot exceed 3% per year. Assessed value increases for non-homestead property are capped at 10%.

We do not determine the taxable value of property. Homestead taxable value is the value that’s left over after qualified exemptions are subtracted from the statutorily capped assessed value. The taxable value of non-homestead property equals the 10% capped assessed value. The taxable value of tangible personal property is the value that’s left over after the $25,000 exemption is subtracted from Just Value for qualified property owners.

View the 2023 Annual Report

Our Mission

To prepare an assessment roll that is accurate and meets all legal requirements while advocating for fairness and equity in developing values for real and personal property within Sarasota County and administering exemptions to the best of our ability.

Our Vision

To excel at serving the public effectively and courteously.

Our Values

We hold ourselves to the highest standards of respect, honesty and openness. We hold ourselves accountable to the taxpayers and strive to merit their trust. We are diligent stewards of the taxpayers’ interests. We consider courtesy, fairness, transparency and citizen advocacy to be our guiding principles and practices. We pledge to uphold the ‘11 Commandments for the Public Servant’:

• Taxpayers are the most important people in the community.
• Taxpayers are not dependent on us; we are dependent upon them.
• Taxpayers are not an interruption of work; they are the purpose of our work.
• Taxpayers do us a favor when they call or come into the office. We are not doing them a favor by waiting on them.
• Taxpayers are part of our work; they are not outsiders.
• Taxpayers are not cold statistics. They are flesh and blood. They are human beings with feelings and emotions just like us.
• Taxpayers are not people to argue with, match wits with or ridicule.
• Taxpayers are people who need our assistance and it is our job to provide professional quality service.
• Taxpayers are deserving of the most courteous and attentive treatment that we can give them.
• Taxpayers are the people who make it possible for our salary to be paid.
• Taxpayers are a vital part of this government and every decision undertaken.

-- Author Unknown

Taxpayer's Bill of Rights

The Taxpayer’s Bill of Rights, Chapter 192.0105 Florida Statute, was created to guarantee that the rights, privacy, and property of the taxpayers of this state are adequately safeguarded and protected during the tax levy, assessment, collection, and enforcement processes administered under the revenue laws of the state.

We’ve extracted and summarized those sections pertinent to the assessment and enforcement role of the Property Appraiser. For the full text follow this link: Taxpayer’s Bill of Rights

1. The right to know –

• To be given a receipt for the filing of an application,
• to be sent a notice of changes in valuation,
• to be sent a notice of changes in exempt status,
• to be sent a notice of intent to record a tax lien for prior years.

2. The right to due process –

• to an informal conference with the property appraiser to present facts to support changing the assessment, classification or exemption
• to petition the Value Adjustment Board to object to assessments, changes in classifications or denial of an exemption
• to notice of the certification of tax rolls and receipt of a property record card if requested
• the right to bring action in circuit court to contest a tax assessment or appeal a value adjustment board decision to disapprove an exemption

3. The right to redress –

• To, upon filing a challenge in circuit court, have suspended all procedures for the collection of taxes until the final disposition of the action.

4. The right to confidentiality –

• To have information kept confidential, including federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer, sworn statements of gross income, wage and earning statements and other documents.
• To limit access to a taxpayer’s records to those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property.