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Brevard CountyProperty Appraiser
www.BCPAO.us
Dana Blickley, CFA
BREVARD HOME TOo Kennedy Space Center & Visitor Complex
o Canaveral Air Force Station 45th Space Wing
o Patrick Air Force Base
o Astronaut Memorial Planetarium & Observatory
o Valiant Air Command Warbird Museum
o Port Canaveral
MANNED SPACE MISSIONSMercury Gemini Apollo
Skylab Space Shuttle ISS
UNMANNED SPACE MISSIONSOver 1,000 Unmanned Missions
COMMERCIAL SPACEFLIGHTNew space companies in Brevard County Including . . .
COMMERCIAL SPACEFLIGHTNew space companies in Brevard County Including . . .
BLUE ORIGIN
Port Canaveralo World’s 2nd busiest cruise port
o Busy cargo port
o Named Best North American Homeportby Cruise Critic
o US Coast Guard Station & Navy Submarine Port
OTHER ATTRACTIONSo Cocoa Beach Pier
o Ron Jon Surf Shop
o Andretti Thrill Park
o The Avenue Viera
o Brevard Zoo
BREVARD COUNTYo Over 70 miles of beaches
o Over 500 square‐miles of rivers, lakes, canals, lagoons, and inlets (34% of total area)
o Over 250 square‐miles of wildlife refuges
o Over 540,000 residents (10th largest county in Florida)
o Over 74,000 veterans
PROPERTYo 328,695 real property accounts (10th largest in
FL)
o 49,864 tangible property accounts (8th in FL)
o Over $54‐billion in real property value (11th in FL)
o Over $9‐billion in tangible personal property value (7th in FL)
PROPERTYMarket Value by Property Type . . .
PROPERTYSingle‐Family Homes by Frontage . . .
PROPERTYSingle‐Family Homes Median Market Value by Frontage . . .
NOT HURRICANE PROOFBrevard County recovering from Hurricane Irma
Overview and Specific Authority:
Section 4, Article VII, of the Florida Constitution, requires a just valuation of all real property for ad valorem taxation, with certain exceptions.
Section 1(d), Article VIII, of the Florida Constitution, provides forthe voters of each county to elect a Property Appraiser every four years.
Florida Property Appraisers have the statutory responsibility to list and appraise all real property in each county each year for purposes of ad valorem taxation.
The Florida Department of Revenue is a state administrative agency with the statutory responsibility of general supervision of the assessment and valuation of real and tangible personal property for purposes of ad valorem taxation.
Florida Statutes Relating to Ad Valorem Taxation:
TITLE XIVTAXATION AND FINANCE
CHAPTER AND TITLE192 TAXATION: GENERAL PROVISIONS193 ASSESSMENTS194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE196 EXEMPTION197 TAX COLLECTIONS, SALES, AND LIENS200 DETERMINATION OF MILLAGE201 EXCISE TAX ON DOCUMENTS
Florida Department of Revenue Property Tax RulesCHAPTERS 12D‐1 THROUGH 12D‐51, CHAPTER 12‐9
Florida Administrative CodeChapter 12D‐1 General RulesChapter 12D‐2 Assessment of the Property of Railroads, Railroad Terminal Companies, Private Car, Freight Line
and Equipment Companies By the Department of RevenueChapter 12D‐3 Taxation of Interests of Non‐Governmental Lessees In Property Owned By Governmental UnitsChapter 12D‐5 Agricultural and Outdoor Recreational or ParklandsChapter 12D‐6 Mobile Homes, Prefabricated or Modular Housing Units, Pollution Control Devices, and Fee
Time‐Share DevelopmentsChapter 12D‐7 ExemptionsChapter 12D‐8 Assessment Roll Preparation and ApprovalChapter 12D‐9 Requirements for Value Adjustment Board In Administrative Reviews;
Uniform Rules for Procedure for Hearings Before Value Adjustment BoardsChapter 12D‐10 Value Adjustment BoardsChapter 12D‐11 BudgetsChapter 12D‐13 Tax Collectors Rules and RegulationsChapter 12D‐16 Administration of FormsChapter 12D‐17 Truth In Millage (“TRIM”) ComplianceChapter 12D‐18 Non‐Ad Valorem Assessments and Special AssessmentsChapter 12D‐51 Standard Assessment Procedures and Standard Measures of Value; GuidelinesChapter 12‐9 Certified Florida Property Appraiser and Certified Florida Tax Collector Program
Florida Department of Revenue Manual of Instructions and Guidelines
Guidelines for the valuation of property:
1. Real Property Appraisal Guidelines
2. Uniform Market Area Guidelines
3. Classified Use Real Property Guidelines, for agricultural property under s. 193.461, F.S.
4. Tangible Personal Property Appraisal Guidelines
5. USPAP (Uniform Standards of Professional Appraisal Practice)__________________________________________________________
Other Guidelines and Manuals:Cadastral Mapping GuidelinesRegular Taxing Authority Manual (Truth in Millage)Uniform Policies and Procedures Manual for Value Adjustment Boards
What does the Property Appraiser do?
DISCOVER
LIST
VALUE
What does the Property Appraiser do?
The Brevard County Property Appraiser (BCPA) is responsible for identifying, locating (listing), and valuing all property, both real and personal, within Brevard County for tax purposes.
Determining a accurate, uniform, and equitable value is the only role of the office in the taxing process. Most importantly, the Property Appraiser does not create the value. Buyers and sellers transacting property in the marketplace set values. The Property Appraiser has the legal responsibility to study each and every transaction, the market participants, and the conditions of the transaction, i.e.‐ arm’s‐length transaction.Most importantly, the Property Appraiser analyzes trends in sales prices, construction costs, and rents to best estimate the value of all assessable property.
The property appraiser also tracks ownership changes; maintains maps of parcel boundaries; keeps descriptions of buildings and property characteristics up to date; accepts and approves applications from property owners eligible for exemptions and other forms of property tax relief.
BREVARD COUNTY – FUN FACTSArea: 1,557 sq mi (541 sq mi of water or almost 35%)
Beaches: 72 mi – Known as Florida’s Space Coast
Population: (2015) 568,088 – 10th Largest County in Florida
Parcels: 328,907 – 10th Largest County in Florida
Homestead Exemption: Approximately 150,000 parcels (45%)
Just (Total) Value: (2017) 63,729,757,240 - 11th Largest County in Florida
Taxable Value: (2016) 34,584,210,926 – 11th Largest County in Florida
46% of Property in Brevard County is immune or exempt from taxation
5 Unincorporated Districts
16 Municipalities/Towns
Taxable Values ‐ 2017Taxable Value % of Total Taxable Value
Brevard County (All Prop) 34,584,210,926 100.00%Unincorporated 14,964,314,195 43.27%Cape Canaveral 1,139,320,084 3.29%Cocoa 890,888,039 2.58%Cocoa Beach 1,835,255,206 5.31%Grant‐Valkaria 364,264,249 1.05%Indialantic 381,778,557 1.10%Indian Harbour Beach 843,251,067 2.44%Malabar 225,701,453 0.65%Melbourne 4,560,529,827 13.19%Melbourne Beach 377,727,941 1.09%Melbourne Village 41,841,094 0.12%Palm Bay 3,597,170,951 10.40%Palm Shores 79,726,581 0.23%Rockledge 1,358,557,114 3.93%Satellite Beach 846,368,915 2.45%Titusville 1,684,321,610 4.87%West Melbourne 1,393,194,043 4.03%
Property Type Allocation
Residential, 70%
Commercial, 30%
Median sale price change since 2000 – 2017 Homes & Townhomes
Bubble
Finance & Organization
• BCPA has ~100 employees operating from five offices in the county.– Primary facility in Titusville, with ~70 employees.– Other offices are co‐located with other County services in Merritt Island, Viera, Melbourne and Palm Bay.
– We are a “full service” organization, with finance, HR and other internal support functions, though we contract with the County forsome services and employee benefits.
Organizational Change –“Then and Now”
• New elected official in January 2013—first change in 24 years.
• Entirely new management team.• Personal issues from outgoing official/management led to minimal transition.
• Hit the ground running with no habits, good or bad, and with fresh perspective.
Initial Challenges
• Stagnant technology and processes = investment and change
• Inefficient use of staff= reorganization
• Budget challenges= pay for change from change
• Employee buy‐in= our employees are my customer.
Ongoing Challenge ‐ Technology
• Every tool we use was old– CAMA System = 30+ years old– Servers and desktops beyond useful life– Arcane County‐provided telephone system
• Solutions– Customized off‐the‐shelf CAMA System– Replenish desktops, virtualize servers– Embrace VOIP as phone alternative
Ongoing Challenge –That Pesky Thing Called a “BUDGET”• Headcount in 2006 was 146. 100 today.• Budget has declined from $12 million to $8.82 million.
• County projections assume little to no increases in pay, staffing levels, supplies, or operating costs for next five years.
• Much of our activity is based on market activity. We must service growth withexisting resources.
The Budget in Review
Sales & Transactions
HomesteadApplications Taken
Field Checksof Property Employees
BudgetTotal
BudgetPersonnel Expenses
BudgetOperating/Capital
2006‐07 39,204 18,765 27,372 146 $12,007,721 $9,993,682 $2,014,039
2016‐17 37,929 20,382 56,023 102 $8,821,237 $7,479,253 $1,341,984
16.5% taken online
72% using aerials
2016 vs 2006 ‐3% 9% 105% ‐30% ‐27% ‐25% ‐33%
2017 – Let’s Ponder…….
Identifying brand new home sales (year 2016 sales from builders), We have about 25% more at this time than last year.
Early indications show average selling prices ‐ of year 2016 sales WE use for assessing purposes ‐ went up 5% to 12% and varies greatly by market area.
We’re using about 8% more sales (2016 sales vs. 2015 sales) over last year to generate our upcoming 2017 market values.
Questions???
Thank You!Dana Blickley, CFA