Questions frequently asked about the Manatee County Property Appraiser's Office.

The Property Appraiser's Office is YOUR office.   Feel free to come in and speak to someone directly or use our public services area  to gather valuable information about your property.  We can also be reached by phone, e-mail or on the Internet.  We are always eager to assist you in matters pertaining to County Appraisals and Exemptions.

Q. On what date are properties assessed?

A.    According to Florida Statute 192.042, "All property shall be assessed according to its just value as follows:

(1) Real property, on January 1 of each year.  Improvements or portions not substantially completed on January 1 shall have no value placed thereon.   "Substantially completed" shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed.

(2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d)."

Q.  When is the property owner notified of proposed taxes on their property(ies)?

A.    In August of each year, the Manatee County Property Appraiser's office sends a Notice of Proposed Property Taxes,  (Truth In Millage  or "TRIM," Notice)   to all property owners in Manatee County.  This notice is NOT A Bill.  The TRIM notice tells you, the owner of  the property,   the taxable value of your property.  Your tax bill is based on assessed value, less any exemptions, times the millage rate of all the districts in which your property is located. The TRIM notice also includes information on the proposed millage rates and taxes that are being proposed by the community taxing authorities.  Also, included are the times and locations for the public meetings being held by these authorities to discuss their tentative budgets in order to set their millage rates.

Q. What can you do if you disagree with our appraisal of your property's value?

    If your estimation of the market value of your property differs from our appraisal of your property's value, please feel free to come in and discuss the matter with us.   We are always willing to address your concerns by reviewing all pertinent data and documentation that may indicate that the appraisal is more or less than the actual fair market value of your property. Depending on the time of year, it may be more convenient and time saving for you to call and make an appointment prior to your coming in.

    If, after conferring with one of our appraisers, you believe our appraisal is higher than Market Value on January 1, of the current year, you may file a petition with the Value Adjustment Board.  The deadline for filing a petition is 25 days after the date that the TRIM Notice is mailed.  The actual date is always specified on the TRIM Notice.  To be heard before the Value Adjustment Board, a petition must be filed with the Manatee County Clerk of the Circuit Court by that deadline.  Applications may be obtained from the Property Appraiser's Office or the Manatee County Clerk of the Circuit Court.

    The Value Adjustment Board has no jurisdiction or control over taxes or tax rates.  Their primary function is to hear evidence as to whether or not properties called to their attention are appraised at more or less than their market value.  If it is determined that the appraised value is not accurate, the Board has the authority to change the appraised value.  They cannot change your appraised value for any other reason.  The Board can also hear appeals on denial of exemptions and/or agricultural classification.