Introduction to the Florida Department of Revenue Newly Elected Official Orientation Introduction to the Florida Department of Revenue Misha Brooks Deputy Director Property Tax Oversight

Department Overview 3 Main Services: General Tax Administration Child Support Program Property Tax Oversight

Department Overview More than 5,000 employees 42 Offices in Florida 6 Offices in Additional States California, Georgia, Illinois, New Jersey, Pennsylvania and Texas (2 offices)

Department Overview The Governor and Florida Cabinet Head the Department. Governor Rick Scott Commissioner of Agriculture Adam Putnam Attorney General Pam Bondi Chief Financial Officer Jeff Atwater The Governor and Cabinet appoint an executive director to be the Department’s chief administrator, managing the day-to-day operations of the Department. Leon Biegalski, Executive Director

Property Tax Oversight (PTO) Program Ensures statewide uniformity and fairness in local property tax administration Provides general supervision and oversight of: Property appraisers Tax collectors Value adjustment boards Millage levying authorities

PTO Process Review each county's tax rolls annually

PTO Process Review local taxing authorities’ millage rates and public hearing notifications

PTO Process Provide professional certification and training for property appraisers, tax collectors, value adjustment boards, and local taxing authorities

PTO Process Respond to inquiries and requests for assistance from taxpayers, local governments, and other state agencies Review and approve property tax refunds in excess of $2,500 and any corrections or cancellations to tax certificates

Additional PTO Processes Certify county levels of assessment for use in equalizing public school funding Review and approve property appraisers' and tax collectors' budgets annually Review and analyze non-ad valorem assessments in each county

Additional PTO Processes Promulgate administrative rules and forms necessary to ensure the uniform and equitable administration of property taxes statewide Assess all railroads and private car lines annually Procure aerial photographs and parcel maps for each county Provide the legislature with statewide property tax data and reports

PTO Process The collection of property taxes results in:

Questions? Thank you!