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Office of Program Policy Analysis and Government Accountability

PB2 Performance Report for the General Tax Administration Program, Report No. 98-73, March 1999
 
Full report in PDF format


  • For the 1997-98 year, the performance of the Property Tax Administration Program met its standards and slightly exceeded the previous year.
  • Tax roll uniformity remained high in Fiscal Year 1997-98, but declined slightly from the previous year.
  • Decreases in tax refund requests, number of tax roll review notices (issued due to tax roll problems), and the number of tax roll defects, indicate program oversight of county property appraisers appears to be effective.
  • The percentage of taxing authorities in total or substantial truth in millage (TRIM) compliance on initial submission increased indicating improved program supervision.
  • The program needs additional PB² measures to allow accountability for its oversight of tangible personal property assessments by county property appraisers and the quality of its processes for ensuring that property appraisers' assessments of property are at just value, as required by statute.
  • The program's accountability system met OPPAGA expectations in three of four areas. The program's performance measures do not assess all program functions and need some modifications.
  • We discussed our findings with the Executive Director of the Department of Revenue and program management. The department’s response is included in this report.

Which Government Program Summaries contain related information?

Property Tax Administration (PB2)

What other OPPAGA-related materials are available?

  • 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. 96-81 Program Evaluation and Justification Review: Property Tax Administration Program Administered by the Department of Revenue, published in April 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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