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Office of Program Policy Analysis and Government Accountability

Program Evaluation and Justification Review Property Tax Administration Program Administered by the Department of Revenue, Report No. 96-81, April 1997
 
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  • 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.

Which Government Program Summaries contain related information?

Property Tax Administration

What other OPPAGA-related materials are available?

  • Report No. 02-69 Special Review: Property Appraisers Use Cost Approach to Value Billboards; Guidelines Need Updating, published in December 2002.
  • Report No. 99-44 Progress Report: Department of Revenue Needs to Further Improve Oversight of Property Appraisers, published in March 2000.
  • Report No. 98-73 PB2 Performance Report for the Property Tax Administration Program, published in March 1999.
  • Report No. 97-64 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, published in March 1998.
  • Report No. 96-89 Program Evaluation and Justification Review: General Tax Administration Program Administered by the Department of Revenue, published in June 1997.
  • Report No. 96-55 Review of the Fiscal Year 1995-96 Performance of the Department of Revenue's Property Tax Administration Program Compared to General Appropriations Act Performance Standards, published in February 1997.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov


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