Manual of Instructions – Property Tax Oversight

Pursuant to section 195.062, Florida Statutes, the Department prepares and maintains a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. The below information comprises the manual of instructions

Rules and Regulations of the Property Tax Oversight Program

Standard Measures of Value (Guidelines used to assist in the assessment of property)

Please note that the Florida Agricultural Classified Use Real Property Appraisal Guidelines have been updated. The remaining guidelines are not current but are undergoing revision to comply with current law and to update for best practices.


Florida Real Property Appraisal Guidelines

NEW: Florida Agricultural Classified Use Real Property Appraisal Guidelines - June 2024

Tangible Personal Property Appraisal Guidelines

Forms and Instructions Relating to the Use of Forms and Maps

Other Reference Materials (not appraisal guidelines)

This information is included in the manual as deemed pertinent or helpful in the administration of taxes.


Florida Uniform Market Area Guidelines - April 30, 2020