Duties of the Property Appraiser

The elected Property Appraiser of Miami-Dade County serves as the head of the Office of the Property Appraiser. The Office’s primary responsibility is to identify and appraise all real and tangible personal property as of January 1st of each year within the County and certify the annual tax roll with the Florida Department of Revenue (DOR) in accordance with State law.

Additional responsibilities include the maintenance of all associated property records, the administration of all exemptions, and the annual notification to all property owners in Miami-Dade County of the assessed value of their property. These assessments are based on market data, such as sales, income information, and the condition of the property.

The Office performs statutory functions related to the assessment of property for ad valorem taxes, which are vital to the financial health of local tax-supported government services, including those of the County, municipalities, public schools, districts that support water management, fire, police, libraries, and voter-approved debt service obligations.

To fulfill its responsibilities, the Office of the Property Appraiser communicates on a routine basis with Miami-Dade County property owners, the Tax Collector, County agencies, the DOR, and numerous taxing authorities. The Office’s responsibilities are established by the Florida Constitution and regulated by Florida Statutes and DOR rules and regulations.