To qualify, the homestead property must have been uninhabitable for at least 30 days and affected owners must file a sworn application for Abatement of Taxes for Homestead Residential Improvements (DR-463) along with supporting documentation to the Property Appraiser. If approved, the Property Appraiser will issue an official written statement to the Tax Collector, who will calculate and issue the credit.


Historically, most valuations in Israel were statutory valuations (such as valuations performed for purposes of Betterment Tax, a tax administered on any gains accruing to the property by way of changes to the local planning) as well as valuations performed for purposes of bank lending. Since Israel implemented the International Financial Reporting Standards (IFRS) in 2008, the profession has been engaged in performing valuations for purposes of financial reporting.
As always, the Property Appraiser's office is ready to answer any of your value or exemption questions. Please remember that our office does not set the millage rates, adopt budgets or collect taxes. If your questions concern any of those issues, please contact the taxing authority listed in the notice. Their meeting dates, locations and times are printed on the back side of the form.
The type of real estate "interest" that is being valued, must also be known and stated in the report. Usually, for most sales, or mortgage financings, the fee simple interest is being valued. The fee simple interest is the most complete bundle of rights available. However, in many situations, and in many societies which do not follow English Common Law or the Napoleonic Code, some other interest may be more common. While there are many different possible interests in real estate, the three most common are:
In the United States, the most common usage relates to real estate and personal property appraisals, while the term is often used to describe a person specially appointed by a judicial or quasi-judicial authority to put a valuation on property, e.g. on the items of an inventory of the Tangible Property of an Estate (IRS law) of a deceased person or on land taken for public purposes by the right of eminent domain. Appraisers of imported goods and boards of general appraisers have extensive functions in administering the customs laws of the United States. Merchant appraisers are sometimes appointed temporarily under the revenue laws to value where there is no resident appraiser without holding the office of appraiser (U.S. Rev. Stats. § 2609).[1]
Summary:Professional real estate appraiser and expert witness since 1987. Owner of Compass Real Estate Consulting, Inc. in Lakeland, Florida since 1994. Service area concentrated in central Florida, but available for complex appraisal assignments and litigation support nationwide. Has provided appraisal and consulting services in 32 Florida counties, and in Tennessee. Valuation assignments on the island of Guam from 2010 to the present. Serves as an appointed Special Magistrate in several...
Mathematically the distinction between land and improvements in the income approach will have no impact on the overall value when the remaining economic life is more than thirty years. For this reason, it has become quite common to use the Vereinfachtes Ertragswertverfahren (simplified income approach), omitting the land value and the Liegenschaftszins. However, the separate treatment of land and buildings leads to more precise results for older buildings, especially for commercial buildings, which typically have a shorter economic life than residential buildings.
Land and improvements are treated separately. German GAVP assumes that the land can be used indefinitely, but the buildings have a limited lifespan; This coincides with the balancing of the assets. The value of the land is determined by the sales comparison approach in both the income and cost approaches, using the data accumulated by the Gutachterausschuss which is then added to the building value.
However, the recent trend of the business tends to be toward the use of a scientific methodology of appraisal which relies on the foundation of quantitative-data,[10] risk, and geographical based approaches.[11][12] Pagourtzi et al. have provided a review on the methods used in the industry by comparison between conventional approaches and advanced ones.[13]
Real estate appraisal in Germany is partly codified by law. The federal Baugesetzbuch (abbr. BauGB, "German statutory code on building and construction'") contains guidelines on governing authorities, defines the term market value and refers to continuative rules (chapter 3, articles 192 ff.). Each municipality (city or administrative district) must form a Gutachterausschuss (appraisal committee), consisting of a chairman and honorary members.[18] The committee gathers information on all real estate deals (it is mandatory to send a copy of each notarial purchase contract to the Gutachterausschuss) and includes it in the Kaufpreissammlung (purchase price database). Most committees publish an official real estate market report every two years, in which besides other information on comparables the land value is determined. The committees also perform appraisals on behalf of public authorities.
 	The Orange County Property Appraiser’s Office has been recognized by the Center for Digital Government with a Government Experience Project Award for effective use of online strategies to support meeting constituent needs and community outreach. The Agency was specifically honored for its outstanding website (ocpafl.org), hosting satellite offices during peak citizen engagement months, and for holding Signature Events like the recent “State of Orange County Real Estate.” “We are deeply honored by this recognition and proud that our ever-evolving outreach strategies continue to reach Orange County’s constituents,” said Singh. “It is important that government keep pace with private industry in communicating through technology to meet and exceed the expectations of our highly skilled users.”	 

With effect from the 1st of August 2017, new amendements to the Federal Valuation Law came to impose the compulsory certification of valuers by a state-affiliated testing centre. Consequently, this 2 hour written-exam certification measure, aimed to counter a perception of wide-spread malpractice among the members of the national valuation profession, provides for 3 valuer-specializations: real estate valuers, plant and machinery valuers, and business and intanglble asset valuers, with the exam content requirements varying substantially for each specialization. Valuers would lose a right to practice, unless they comply with the requirement to take this compulsory certification exam at or before March 31, 2018. A general assessment of this measure is that the numbers of certified valuers in Russia are set to dwindle down to some 2000-3000 valuers nationwide (across all the specialisms mentioned), i.e. decimating some 80% of the current Valuer SRO's membership, due to the complexity of the certification exams.
Mail: Request public records by mail. Send your request to: Public Records Request, Pinellas County Marketing & Communications, located at, 333 Chestnut St., Clearwater, FL 33756. To help us expedite and avoid delays in processing your request, please be as detailed as possible with the information you are requesting. The request will be reviewed and forwarded to the department liaison responsible for processing your request. You will be notified by mail to let you know that your request has been received and the steps required to complete your request.
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