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.

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
Report 97-64 March 1998
Program Evaluation and Justification Review Property Tax Administration Program Administered by the Department of Revenue
Report 96-81 April 1997
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
Report 96-55 February 1997

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.