Bay County Property Appraiser

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Bay County Property Appraisers Office

• Understanding Your Notice of Proposed Taxes

Dan Sowell, CFA Bay County Property Appraiser 860
W. 11th Street Panama City, FL 32401 [phone]
www.baypa.net
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What Exactly is a TRIM Notice?

• Your TRIM, or truth-in-millage notice is designed
  to inform you which taxing authority is
  responsible for the taxes levied and the amount
  of tax liability owed to each taxing authority on
  a yearly basis.
• Your notice enables you to compare the prior year
  assessed value and taxes with the present year
  assessed value and proposed taxes. It also
  allows you to compare the amount of taxes if
  there is not budget change for the upcoming year.
• The notice lists the date, time, and location of
  all budget hearings at which the taxing
  authorities will hear from the public.
• At these hearings, the taxing authorities
  establish the millage to be levied against the
  parcel of land shown on the TRIM Notice.

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A Sample TRIM Notice

• The Notice of Proposed Property Taxes or TRIM
  Notice contains very important information
  concerning your propertys current assessed
  value, the status of any exemptions you may be
  receiving and the amount of taxes the various
  taxing authorities are proposing that you will
  pay this year.
• Examine your TRIM Notice carefully and if you
  have any questions concerning your assessment or
  exemption status, contact the Property
  Appraisers Office.

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Why is the Market Value Different from the
Assessed Value?

• If the property in question is under a Homestead
  Exemption, the taxable value is limited by
  constitutional amendment or capped. This means
  that if market influences cause an increase in
  overall assessments within the County,
  homesteaded property is protected from being
  impacted by the full reassessment in a given
  year.
• The limit that the value of homesteaded property
  can increase in a year is either 3 of the market
  value or the Consumer Price Index, whichever is
  less. (The exceptions to this rule are major
  improvements to the property such as additions or
  additional extra features such as pools, fences
  and utility buildings.)
• Also, 2009 is the 1st year non-homestead property
  increases
• are capped at no more than 10 on the
  non-school portion of
• ones tax bill.

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The Role of the Property Appraiser

• The Property Appraiser is required by Florida Law
  to
• Locate, identify and accurately appraise all
  properties subject to ad valorem taxes
• Maintain property value roll equity
• Process allowable exemptions.
• The Property Appraiser has no jurisdiction or
  responsibility for district budgets, tax rates,
  special assessments or determining the amount of
  taxes you pay. These matters are handled by
  various taxing authorities performing services
  i.e. the County Government, City Governments,
  School Board and other taxing districts.

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What if I Believe the Assessment of My Property
is Incorrect?

• If you think the assessed value of your property
  is incorrect, you may contact our office to
  discuss your assessment with one of our
  appraisers.
• If our office is unable to resolve a disagreement
  concerning the assessed value, you may file a
  petition to appear before the Value Adjustment
  Board.
• Petitions are available for the Property
  Appraisers Office, as well as our website, and
  must be filed within 25 days from the mailing of
  the TRIM Notices.
• For the 2009 tax year, petitions must be filed
  with the Clerk of Circuit Court on or before
  September 15th.
• For information on how to file a petition,
  contact the Bay County Clerk of Circuit Court at
  [phone].

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What if I Feel My Taxes are too High?

• As previously stated, the Property Appraiser has
  not jurisdiction over the amount of taxes you are
  required to pay. Your taxes are determined by
  the various taxing authorities, which are listed
  on your TRIM Notice. If you feel your taxes are
  excessive, you are encouraged to voice your
  opinion to the proper taxing authorities by
  attending the scheduled budget hearings listed on
  your Notice. A list of phone numbers for the
  various taxing authorities is listed on the
  following page should you have any questions
  about these hearings.

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Contacting Your Taxing Authorities

• Bay County School Board [phone]
• Bay County Board of County Commissioners (850)784-
  4013
• Bay County Mosquito Control District (850)784-408
  0
• Beach Mosquito Control District [phone]
• Multiple Service Taxing Unit [phone]
• Northwest Florida Water Mgmt. District (850)539-5
  999
• City of Panama City [phone]
• Panama City Downtown Improvement
  Board [phone]
• City of Lynn Haven [phone]
• City of Callaway [phone]
• City of Cedar Grove [phone]
• City of Mexico Beach [phone]