In accordance with Section 195.087, Florida Statutes, the Property Appraiser must submit a budget for the upcoming fiscal year (October 1 to September 30), to the Florida Department of Revenue (FDOR) by June 1, each year. The FDOR then reviews the request and notifies the Property Appraiser and Board of County Commissioners (BOCC) of its tentative changes by July 15. By August 15, the FDOR must notify the Property Appraiser and BOCC of its final budget decisions.
The budget is divided into four (4) general categories; Personal Services, Operating Expenses, Operating Capital Outlay, and Non-Operating. "Personal Services" includes expenditures for wages, social security, insurance, retirement, etc. "Operating Expenses" are those costs associated with day-to-day operation of the office; postage, equipment maintenance and repair, supplies, legal advertisements, etc. "Operating Capital Outlay" typically covers one-time expenditures for additional, or replacement, equipment, such as copiers, data processing equipment, office furniture, etc. "Non-Operating" is for unknown or unexpected emergencies and reserve funds for specific purposes that are probable yet unresolved.
Click here to view the Property Appraiser's budgets for the last five (5) fiscal years.
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