1. 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

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

3. 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)

4. 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

5. 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

6. PTO Process
Review each county's tax rolls annually

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

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

9. 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

10. 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

11. 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

12. PTO Process
The collection of property taxes results in:

13. Questions?
Thank you!