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Brevard CountyProperty Appraiserwww.BCPAO.usDana Blickley, CFA
BREVARD HOME TOo Kennedy Space Center & Visitor Complexo Canaveral Air Force Station 45th Space Wingo Patrick Air Force Baseo Astronaut Memorial Planetarium & Observatoryo Valiant Air Command Warbird Museumo Port Canaveral
MANNED SPACE MISSIONSMercuryGeminiApolloSkylabSpace ShuttleISS
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 porto Busy cargo porto Named Best North American Homeportby Cruise Critico US Coast Guard Station & NavySubmarine Port
OTHER ATTRACTIONSo Cocoa Beach Piero Ron Jon Surf Shopo Andretti Thrill Parko The Avenue Vierao Brevard Zoo
BREVARD COUNTYo Over 70 miles of beacheso Over 500 square‐miles of rivers, lakes, canals,lagoons, and inlets (34% of total area)o Over 250 square‐miles of wildlife refugeso Over 540,000 residents (10th largest county inFlorida)o Over 74,000 veterans
PROPERTYo 328,695 real property accounts (10th largest inFL)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 propertyvalue (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 ajust valuation of all real property for ad valorem taxation, with certainexceptions.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 andappraise all real property in each county each year for purposes of advalorem taxation.The Florida Department of Revenue is a state administrative agencywith the statutory responsibility of general supervision of theassessment and valuation of real and tangible personal property forpurposes of ad valorem taxation.
Florida Statutes Relating to Ad Valorem Taxation:TITLE XIVTAXATION AND FINANCECHAPTER 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 12‐9Florida Administrative CodeChapter 12D‐1 General RulesChapter 12D‐2 Assessment of the Property of Railroads, Railroad Terminal Companies, Private Car, Freight Lineand 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 FeeTime‐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 12‐9Certified Florida Property Appraiser and Certified Florida Tax Collector Program
Florida Department of RevenueManual of Instructions and GuidelinesGuidelines for the valuation of property:1. Real Property Appraisal Guidelines2. Uniform Market Area Guidelines3. Classified Use Real Property Guidelines, for agricultural property unders. 193.461, F.S.4. Tangible Personal Property Appraisal Guidelines5. 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?DISCOVERLISTVALUE
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 taxingprocess. Most importantly, the Property Appraiser does not create the value. Buyersand sellers transacting property in the marketplace set values. The Property Appraiser has thelegal responsibility to study each and every transaction, the market participants, and theconditions 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 approvesapplications from property owners eligible for exemptions and other forms of property taxrelief.
BREVARD COUNTY – FUN FACTSArea: 1,557 sq mi (541 sq mi of water or almost 35%)Beaches: 72 mi – Known as Florida’s Space CoastPopulation: (2015) 568,088 – 10th Largest County in FloridaParcels: 328,907 – 10th Largest County in FloridaHomestead Exemption: Approximately 150,000 parcels (45%)Just (Total) Value: (2017) 63,729,757,240 - 11th Largest County in FloridaTaxable Value: (2016) 34,584,210,926 – 11th Largest County in Florida46% of Property in Brevard County is immune or exempt from taxation5 Unincorporated Districts16 Municipalities/Towns
Taxable Values ‐ 2017Taxable Value% of Total Taxable ValueBrevard County (All ,19543.27%Cape ntic381,778,5571.10%Indian Harbour 529,82713.19%Melbourne Beach377,727,9411.09%Melbourne 1,684,321,6104.87%West Melbourne1,393,194,0434.03%CocoaCocoa BeachMelbournePalm BayPalm ShoresRockledgeSatellite Beach
Property Type AllocationCommercial,30%Residential,70%
Median sale price change since 2000 – 2017Homes & TownhomesBubble
Finance & Organization BCPA has 100 employees operating from fiveoffices in the county.– Primary facility in Titusville, with 70 employees.– Other offices are co‐located with other Countyservices in Merritt Island, Viera, Melbourne andPalm 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—firstchange in 24 years. Entirely new management team. Personal issues from outgoingofficial/management led to minimaltransition. 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 employeesare 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 8.82million. County projections assume little to noincreases in pay, staffing levels, supplies, oroperating costs for next five years. Much of our activity is based on marketactivity. We must service growth withexisting resources.
The Budget in ReviewSales &HomesteadTransactions Applications TakenField Checksof PropertyEmployeesBudgetTotalBudgetBudgetPersonnel Expenses Operating/Capital2006‐0739,20418,76527,372146 12,007,721 9,993,682 2,014,0392016‐1737,92920,38256,023102 8,821,237 7,479,253 1,341,98416.5% takenonline72% usingaerials9%105%‐30%‐27%‐25%‐33%2016 vs 2006‐3%
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 salesWE use for assessing purposes ‐ went up 5% to 12% and variesgreatly by market area.We’re using about 8% more sales (2016 sales vs. 2015 sales) overlast year to generate our upcoming 2017 market values.
Questions?Thank You!Dana Blickley, CFA
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
