Brevard County Property Appraiser Dana Blickley, CFA

Transcription

1 Brevard County Property Appraiser Dana Blickley, CFA

2 BREVARD HOME TO o Kennedy Space Center & Visitor Complex o Canaveral Air Force Station 45 th Space Wing o Patrick Air Force Base o Astronaut Memorial Planetarium & Observatory o Valiant Air Command Warbird Museum o Port Canaveral

3 MANNED SPACE MISSIONS Mercury Gemini Apollo Skylab Space Shuttle ISS

4 UNMANNED SPACE MISSIONS Over 1,000 Unmanned Missions

5 COMMERCIAL SPACEFLIGHT New space companies in Brevard County Including...

6 COMMERCIAL SPACEFLIGHT New space companies in Brevard County Including... BLUE ORIGIN

7 Port Canaveral o World s 2 nd busiest cruise port o Busy cargo port o Named Best North American Homeport by Cruise Critic o US Coast Guard Station & Navy Submarine Port

8 OTHER ATTRACTIONS o Cocoa Beach Pier o Ron Jon Surf Shop o Andretti Thrill Park o The Avenue Viera o Brevard Zoo

9 BREVARD COUNTY o 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 (10 th largest county in Florida) o Over 74,000 veterans

10 PROPERTY o 328,695 real property accounts (10 th largest in FL) o 49,864 tangible property accounts (8 th in FL) o Over $54 billion in real property value (11 th in FL) o Over $9 billion in tangible personal property value (7 th in FL)

11 PROPERTY Market Value by Property Type...

12 PROPERTY Single Family Homes by Frontage...

13 PROPERTY Single Family Homes Median Market Value by Frontage...

14 NOT HURRICANE PROOF Brevard County recovering from Hurricane Irma

15 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 for the 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.

16 Florida Statutes Relating to Ad Valorem Taxation: TITLE XIV TAXATION AND FINANCE CHAPTER AND TITLE 192 TAXATION: GENERAL PROVISIONS 193 ASSESSMENTS 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES 195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE 196 EXEMPTION 197 TAX COLLECTIONS, SALES, AND LIENS 200 DETERMINATION OF MILLAGE 201 EXCISE TAX ON DOCUMENTS

17 Florida Department of Revenue Property Tax Rules CHAPTERS 12D 1 THROUGH 12D 51, CHAPTER 12 9 Florida Administrative Code Chapter 12D 1 Chapter 12D 2 Chapter 12D 3 Chapter 12D 5 Chapter 12D 6 Chapter 12D 7 Chapter 12D 8 Chapter 12D 9 General Rules Assessment of the Property of Railroads, Railroad Terminal Companies, Private Car, Freight Line and Equipment Companies By the Department of Revenue Taxation of Interests of Non Governmental Lessees In Property Owned By Governmental Units Agricultural and Outdoor Recreational or Parklands Mobile Homes, Prefabricated or Modular Housing Units, Pollution Control Devices, and Fee Time Share Developments Exemptions Assessment Roll Preparation and Approval Requirements for Value Adjustment Board In Administrative Reviews; Uniform Rules for Procedure for Hearings Before Value Adjustment Boards Chapter 12D 10 Value Adjustment Boards Chapter 12D 11 Budgets Chapter 12D 13 Tax Collectors Rules and Regulations Chapter 12D 16 Administration of Forms Chapter 12D 17 Truth In Millage ( TRIM ) Compliance Chapter 12D 18 Non Ad Valorem Assessments and Special Assessments Chapter 12D 51 Standard Assessment Procedures and Standard Measures of Value; Guidelines Chapter 12 9 Certified Florida Property Appraiser and Certified Florida Tax Collector Program

18 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 , F.S. 4. Tangible Personal Property Appraisal Guidelines 5. USPAP (Uniform Standards of Professional Appraisal Practice) Other Guidelines and Manuals: Cadastral Mapping Guidelines Regular Taxing Authority Manual (Truth in Millage) Uniform Policies and Procedures Manual for Value Adjustment Boards

19 What does the Property Appraiser do? DISCOVER LIST VALUE

20 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.

21 BREVARD COUNTY FUN FACTS Area: 1,557 sq mi (541 sq mi of water or almost 35%) Beaches: 72 mi Known as Florida s Space Coast Population: (2015) 568, th Largest County in Florida Parcels: 328, th Largest County in Florida Homestead Exemption: Approximately 150,000 parcels (45%) Just (Total) Value: (2017) 63,729,757, th Largest County in Florida Taxable Value: (2016) 34,584,210, th Largest County in Florida 46% of Property in Brevard County is immune or exempt from taxation 5 Unincorporated Districts 16 Municipalities/Towns

22 Taxable Values 2017 Taxable Value % of Total Taxable Value Brevard County (All Prop) 34,584,210, % Unincorporated 14,964,314, % Cape Canaveral 1,139,320, % Cocoa 890,888, % Cocoa Beach 1,835,255, % Grant Valkaria 364,264, % Indialantic 381,778, % Indian Harbour Beach 843,251, % Malabar 225,701, % Melbourne 4,560,529, % Melbourne Beach 377,727, % Melbourne Village 41,841, % Palm Bay 3,597,170, % Palm Shores 79,726, % Rockledge 1,358,557, % Satellite Beach 846,368, % Titusville 1,684,321, % West Melbourne 1,393,194, %

23 Property Type Allocation Commercial, 30% Residential, 70%

24 Median sale price change since Homes & Townhomes Bubble

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27 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 for some services and employee benefits.

28 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.

29 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.

30 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

31 Ongoing Challenge That Pesky Thing Called a BUDGET Headcount in 2006 was 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 with existing resources.

32 The Budget in Review Sales & Homestead Transactions Applications Taken Field Checks of Property Employees Budget Total Budget Personnel Expenses Budget Operating/Capital ,204 18,765 27, $12,007,721 $9,993,682 $2,014, ,929 20,382 56, $8,821,237 $7,479,253 $1,341, % taken online 72% using aerials 2016 vs % 9% 105% 30% 27% 25% 33%

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 sales) over last year to generate our upcoming 2017 market values.

34 Questions??? Thank You! Dana Blickley, CFA