Lee County Property Appraiser's Office

2021-2022

View budget information from previous years.

Property Appraiser’s Budgetary Funding & Relationship to Other Governmental Units

The Lee County Property Appraiser is an elected Constitutional Officer who serves the people of Lee County. The constitutional office of the property appraiser retains a clear and distinct separation from the county government. The Office of the Property Appraiser is not a County department under the Board of County Commissioners, but rather it receives oversight and annual approval for both the assessment of property and the budget from the Florida Department of Revenue (DOR).

The County Commission has no direct control over the Property Appraiser budget, and with good reason, as this protects the check and balance provided by the independence of an elected property appraiser. No entity which sets the property tax millage rates should control, in any fashion, the process which sets the assessed value of property for tax purposes. The property appraiser serves all taxing authorities: the county commission, school board, cities, special districts, multi-county authorities, and best serves the public when they are not controlled by any one of them. In other words, "the fox cannot guard the hen house." Pursuant to Florida Statute 195.087, on or before June 1st of each year, every property appraiser, regardless of the form of county government, shall submit to the DOR a budget for the operation of the office for the coming fiscal year, beginning October 1st.

The Office of the Lee County Property Appraiser continually seeks opportunities to enhance the quality and value of services offered to the taxpayer. Over the last decade, the office has made great strides in reducing the annual budget by effectively utilizing new technology and maximizing employee strengths and productivity, while taking steps to cut costs. The table and chart below displays a seven-year budget history. It is our goal to continue providing the highest quality of service, in the most cost efficient manner, consistent with the expectations of our taxpayers.

Chart showing 7 year budget history

The Property Appraiser budget is prepared in accordance with Florida law to ensure that adequate resources are available to fund the operations of the office. Funding for the property appraiser budget is based upon fees for services rendered pursuant to Section 192.091, Florida Statutes. This statute provides that the budget of the office, as approved by DOR, is the basis upon which various taxing authorities in the county are billed for services rendered. Note that the county commission pays a higher percentage of the budget as the State Legislature has discounted the school system and the municipalities from paying their equitable share of the cost.

Please feel free to contact our office if you should have any questions.

Respectfully,

Matt Caldwell
Lee County Property Appraiser

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