OPPAGA is required to complete a Program Evaluation and Justification Review of each state agency program that is operating under a performance-based program budget. We concluded that the Property Tax Administration Program is an essential state program and the Program has improved its oversight of real property assessments. The Program's methodology for conducting ratio studies compares favorably to national standards and to ad valorem oversight programs in other states. The Legislature has appropriated funds to the Department since 1991 to conduct studies of tangible personal property (e.g., business equipment). However, the Program has not demonstrated that its activities are effective for ensuring that tangible personal property is uniformly assessed at just value. Our report identifies options for reducing costs and further improvements in Program performance.

Property Appraisers Use Cost Approach to Value Billboards; Guidelines Need Updating
Report 02-69 December 2002
Progress Report: Department of Revenue Needs to Further Improve Oversight of Property Appraisers
Report 99-44 March 2000
PB2 Performance Report for the General Tax Administration Program
Report 98-73 March 1999
Review of the Performance of the Department of Revenue's Property Tax Administration Program Based on Performance-Based Budgeting Measures and Standards for Fiscal Year 1996-97
Report 97-64 March 1998

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.