CHARLOTTE COUNTY PROPERTY APPRAISER Paul L. Polk, CFA

CHARLOTTE COUNTY PROPERTY APPRAISER
Paul L. Polk, CFA
Dear Charlotte County Property Owner,
Each year, on behalf of county taxing authorities, the Property Appraiser mails the enclosed “Notice of Proposed Property Taxes
and Proposed or Adopted Non-Ad Valorem Assessments” (TRIM notice), which is not a bill, to each property owner. Examples of
taxing authorities levying ad valorem property taxes within the county are the Board of County Commissioners, School Board, and
Punta Gorda City Council.
You will notice that the format of this year’s TRIM notice has changed from prior years, due in part to the additional homestead
exemption for low-income seniors adopted by Charlotte County. This exemption allows for qualifying seniors to receive an additional
exemption up to $50,000. The additional exemption shall be applicable to the general fund ad valorem tax millage rate levied by the
county only.
The Property Appraiser’s role is limited to annual determination of each property’s “just value”, its classified use value when
required, and administration of ad valorem exemptions, in accordance with Florida’s Constitution and applicable law. Florida’s
Supreme Court has determined that “just value” is legally synonymous to 100% of fair market value.
January 1 is the valuation date in Florida. Therefore, this year’s just (market) value listed on the enclosed 2014 TRIM
notice, reflects an estimate of your property’s market value on January 1, 2014, based on market data from the preceding
(2013) calendar year. Consequently, 2014 Tax Roll values are by now, almost eight (8) months old. Sales during the current
calendar year, 2014, will be part of the market data analyzed when determining values for next year’s 2015 Tax Roll.
Although “just value” reflects an estimate of fair market value determined according to Florida law, a property’s “assessed value”
can be lower due to statutory requirements governing “classified use” values, the Save Our Homes (SOH) limitation applicable to
properties granted homestead exemption, and the 10% limitation applicable to non-homestead properties. Surprisingly though,
SOH legislation requires that assessed value be increased by the annual “limitation”, even when a property’s market value
decreases, as long as assessed value does not exceed market value.
(CONTINUED ON REVERSE SIDE)
________________________________________________________________________________________________________
Mailing address change/Exemption withdrawal:
Please notify us of any change in your mailing address and/or if you no longer qualify for exemptions previously received. Provide only one address that is valid
throughout the year. Remember to include your parcel identification or account number and signature. If you wish, you may complete this form, clip it, and mail it
to us.
Mail to:
Paul Polk, CFA
Charlotte County Property Appraiser, 18500 Murdock Circle, Port Charlotte, FL 33948
Parcel Identification (I.D.)/Account Number(s):
Name (as it appears on notice):
New Address:
Reason for Change:
Is this a permanent change?
Yes
No
Effective Date of Change:
If you received any of the following exemptions as of January 1, but no longer qualify, clearly indicate which one(s):
Homestead
Signature:
Widow(er)
Disability
Other
Date: ________________ Phone Number: __________________________
Consequently, the assessed value of many homestead properties in Charlotte County had to be increased by 1 . 5 %,
the 2014 Tax Roll SOH limitation, even though their market value decreased. Exemptions granted pursuant to
Florida law are then deducted from assessed value to determine a property’s taxable value. Accordingly, due to the
SOH “recapture rule”, even though their market value decreased, taxable value increased for over 3 ,000 homestead
properties.
You may be wondering why there are different taxable values. This is due to different assessment limitations and exemptions
that only apply to certain taxing authorities. Florida voters approved Amendment 1 to the state constitution in January 2008.
One of the provisions created an additional homestead exemption of up to $25,000. However, the additional amount applies
only to assessed value in excess of $50,000 and does not apply to school taxes. In addition, there can also be two different
taxable values for non-homestead properties since the 10% limitation mentioned earlier applies only to “non-school” values.
This year, the Board of County Commissioners approved the additional homestead exemption for low-income seniors which
applies only to the County’s General Fund.
Another Amendment 1 change is an exemption, u p to $25,000, on tangible personal property (TPP).
Individuals and businesses timely filing the annual tangible personal property tax return qualify for the exemption. If
the enclosed notice concerns TPP, the account number begins with a three-letter prefix (CNT, PUG, etc.). If your
notice does not reflect an exemption, please file your TPP return next January.
Once the taxable value of all property is determined, local taxing authorities (Board of County
Commissioners, School Board, Punta Gorda City Council, etc.) utilize the amount within their jurisdiction, to
determine the level of property taxes necessary to fund their budgets. For example, if a taxing authority
determines $1,000,000 is required from property taxes to fund its budget and the taxable value of all property within its
jurisdiction is $100,000,000, dividing the revenue requirement, $1,000,000, by the taxable value, $100,000,000,
indicates that 10 mills, or $10 for each $1,000 of taxable value, is the required property tax levy. If the taxable value
of all property were just $50,000,000, a property tax rate of 20 mills would be required to generate the same
$1,000,000 needed.
Columns in the “Taxing Authority Tax Information” section are color coded and explained on the back of the TRIM Notice,
as is data listed in the “Property Appraiser Value I nformation” section. Non-ad valorem assessments, listed o n t h e
b a c k o f t h e T R I M n o t i c e , are “flat rate” fees levied by the Board of County Commissioners and other taxing
authorities, independent of a property’s taxable value. Non-ad valorem fees are levied in addition to property taxes.
Please take time to review the notice’s important information and direct questions concerning taxes and nonad valorem assessments to the appropriate taxing authority shown.
Information on your property’s market, assessed, and taxable values, and any exemptions, for both this year (2014) and
last (2013), appears in the “Property Appraiser Value Information” section. If you have questions concerning your
property’s market value or exemptions, contact this office at the address or telephone numbers listed on the notice, or
via the Internet at www.ccappraiser.com. Please keep in mind, values are determined a s of this past January 1,
2014, almost eight (8) months ago and reflect market activity during 2013. Property sales occurring this
calendar year, 2014, will be analyzed when determining 2015 Ta x Roll values, but are not relevant to this
year’s valuation date, January 1, 2014.
Over 235,000 notices were mailed, so I ask for your patience if it is difficult to contact the office during the
next several weeks. If concerns relate to the proposed level of property taxes, citizens should make an effort to
become involved by attending taxing authority budget hearings at times and places listed on the TRIM notice.
In closing, if you own vacant property adjoining your homestead parcel, you may wish to combine them for tax roll
purposes, so SOH protection extends to the additional lot(s). Also, if you purchased a new home during 2014 and
believe you may qualify for homestead exemption, application must be made by March 1, 2015.
Paul Polk, CFA
Property Appraiser
What is the “County General” Portion of My Tax Dollar?
Fiscal Year 2014/2015
The “County General” portion of your tax dollar goes toward funding a wide variety of operations as follows:
BCC Functions (2.0707 mills) - The Board of County Commissioners (BCC) is a five-member board elected to represent the
citizens of Charlotte County. The commission establishes policies and appoints a County Administrator to implement the policies and
manage the operation of the County. The Commission adopts the millage rate annually and approves the budget, which determines
the expenditures and revenue necessary to operate all County Departments. These dollars fund such diverse operations as EMS,
Emergency Management, Parks, Libraries, Mosquito Control and our Constitutional Officers:
 Clerk of Courts – Fills the roles of Clerk of the Circuit Court, County Treasurer, Recorder, Auditor, Finance Officer and ExOfficio Clerk of the County Commission.
 Supervisor of Elections – Administers all federal, state, county municipal and special district elections in the County.
 Property Appraiser – Prepares an annual tax assessment roll that is approved and certified each year by the Florida
Department of Revenue. The local taxing authorities use the assessment roll to set their property tax rates and budgets.
 Tax Collector – The Office of Tax Collector is a separate entity from other County departments or agencies. It is the
responsibility of the Tax Collector to collect revenue and public funding, pending their timely distribution, to various state,
local agencies, and taxing authorities.
Capital Projects (1.2654 mills) – This allocation funds major capital improvements such as maintaining or constructing
government facilities, parks and park facilities, parking lots, sidewalks, etc.
Charlotte County Health Unit (0.0907) – This allocation covers the County’s state-mandated portion of funding Public Health
operations which include Public Health policy, education and environment health. The rest of Public Health’s funding comes from
the State and direct fees.
Sheriff Operations (2.8739 mills) – This allocation funds the “county-wide” functions of the Sheriff’s operations. This includes the
Sheriff’s constitutional responsibilities of Law Enforcement (1/3 is charged here with the other 2/3 covered under the Public Safety
Fund) and Court Security as well as running the Charlotte County correctional facility on behalf of the BCC.
Charlotte Public Safety Unit (2.5855 mills) – covers the unincorporated portion of Charlotte County. This Unit is used to fund
2/3 of the Sheriff’s constitutional responsibility for Law Enforcement.
The combined millage to fund Sheriff budgets is 5.4594 mills.
How your Tax Dollar is distributed
Note: Due to the timing of the adoption of tentative budgets, the Charlotte County School Board, Southwest Florida Water Management District,
and West Coast Inland Navigation millage rates are based on their adopted FY13/14 budget.

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