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Annual Report 2014 Tax Roll

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Annual Report 2014 Tax Roll ANNUAL REPORT 2014 TAX ROLL Duval County, Florida Office of the Property Appraiser 1 OUR VISION OUR MISSION To earn the public’s trust. We will produce a fair, equitable and accurate tax roll as required by law. We will focus on our customers - the taxpayers. We will support the continuous personal and professional development of our employees. OUR VALUES We strive to be fair and accurate in everything we do. We are proactive and responsive public servants. We respect our customers and each other. We are accountable for our individual actions and our collective work. We remain flexible, willing to do the work that is needed, when it is needed and show personal initiative. We share our best ideas, data and analyses, and gladly accept those of others when better than our own. We think about and demonstrate ethical behavior always. CONTENTS A Message from the Property 3 Appraiser About The PAO 4 The Value of Property 5 Total Just Values 5 COVER PHOTOS (left to right) Total Taxable Values 6 First row: Greenleaf & Crosby Building, Elks Club, Dyal- Millage Rates 7 Upchurch Building Taxes & Revenue 8 Second Row: Masonic Temple, Carling Hotel Third Row: Porter Residence, Atlantic National Bank Building, Real Estate 9 YMCA Exemptions 13 Assessment Limitations 14 Cover Photos Credit: Historic photographs courtesy of the Residential Property 15 Jacksonville Historical Society Archives and Wayne Wood Collection. The photographs inside the report are images of Commercial Property 17 what the buildings look like today. Tangible Personal Property 19 Largest Combined Assessments 21 Interior Photos: The sources for the photograph descriptions inside include Wood, Wayne W.: Jacksonville’s Architectural Parcel Counts and Values 22 Heritage: Landmarks for the Future. Gainesville, Florida: Important Dates 23 University Press of Florida, 1996 and http://en.wikipedia.org. 2 A MESSAGE FROM THE PROPERTY APPRAISER Dear Friends: Jacksonville is a town with history. While a significant part of that history was destroyed in the Great Fire of 1901, downtown Jacksonville was quickly rebuilt and many of the historic buildings constructed in the early 1900s have been restored and are in use today. Preserving our City’s proud architectural heritage is a good enough reason to renovate and reuse historic structures. But just as compelling is the proven fact that old buildings retain strong economic value, sometimes exceeding that of new buildings with similar functionality. Thirteen years ago, I chaired a special City Council commission on historic preservation in Downtown Jacksonville. At the time, there were a number of classic, but unused or under-used older buildings in the core city that were in danger of being demolished by neglect or wrecking ball. Throughout this report on the 2014 tax roll, we’ve highlighted some successful reuse projects in the downtown core. One of the most important outcomes of the commission was a commitment from the City of Jacksonville that the Laura Street Trio (at the northeast Historic Designation corner of Laura and Forsyth) would not be demolished. Today those three buildings still stand, and it appears they will be reused in the near future. At the request of the Downtown Investment Authority (DIA), the City of Jacksonville applied Undoubtedly, grand old buildings enhance our sense of place. For owners for part of downtown to be designated a National and investors, historic buildings can and do provide solid returns. In turn, Register Historic District. Contributing structures they generate new value for the tax roll. within a National Register District are eligible for a federal tax credit of up to 20% of the cost Today, there remain a number of opportunities for preserving historic of rehabilitation. According to the National Park structures, both in the downtown core and in nearby neighborhoods. Service, who administers the Federal Historic Here’s a link to information on this subject if you have further interest: Preservation Tax Incentive Program, the program http://www.achp.gov/docs/economic-impacts-of-historic-preservation-study.pdf has generated over $73 billion in the rehabilitation of income-producing historic properties since its Sincerely, inception in 1976. The creation of a downtown district eliminates the need for individual property owners to apply for a designation, which costs between $10,000 Jim Overton and $20,000 per structure. Currently, there are Duval County Property Appraiser 28 downtown buildings that are on the National Register of Historic Places. 3 1 ABOUT THE PROPERTY APPRAISER’S OFFICE The Old Bisbee Building, located at 57 W. Bay St., was built in 1901. The first story has been altered but the upper portion remains unchanged. This photo shows the various types of window openings on the building. Today, the building is the downtown location of Regions Bank. The Duval County Property Appraiser is an elected official whose and are determined based on statutory guidelines. Assessment powers are established in the Florida Constitution and who is limitations and exemptions may lower a property’s value for taxation. responsible for assessing all property in the county each year for The Property Appraiser’s Office is also responsible for processing the purpose of taxation. This includes all residential and commercial exemption applications and maintains the property record including real estate as well as tangible personal property (business assets). ownership, property details and maps on each parcel in the county. Property values (just values) reflect a January 1 assessment date Duval County, Florida 918 Square Miles (land and water) •891,798 Population • 6.2% Avg. Unemployment Rate* • $44,297 Median Household Income** • 36 Median Age* Sources: : JaxUSA (DemographicsNow 2014, Bureau of Labor Statistics 2014 Office of the Property Appraiser - Duval County, Florida Property Appraiser Chief Appraiser Chief Administrative Officer Tangible Personal Residential Customer Service/ Administrative Property Division Appraisal Division Exemptions Division Services Division Field Operations Commercial Division Appraisal Division Employees: 117 full-time Land Records Division 2014/2015 Budget: $9,719,325 Jim Overton Kay Ehas Keith Hicks Dana Clark Ryan Meaux Harry Guetherman Keith Hall Curt Crossley Jim Ogburn Duval County Chief Administrative Chief Appraiser Chief of Customer Chief of Tangible Chief of Commercial Chief of Residential Chief of Land Records Chief of Field Property Appraiser Officer Service/Exemptions Personal Property Appraisal Division Appraisal Division Division Operations Division Division Division 4 2 THE VALUE OF PROPERTY Historic Preservation activities in Florida contribute JUST VALUES approximately $6.3 billion annually to the state. Total Just Value of Property in Florida Annual Historic Preservation Impacts .6 409 Million .5 Main Street Million Program Operations 2.66 97 History Museum 2.56 2.44 Operations 2.20 2.10 1.92 1.90 1.90 1.84 1.82 1.58 1.38 .03 1.23 2 Billion 1.11 Historic .13 Rehabilitation 4Billion Heritage To urism Trillions 01 02 03 04 05 06 0708 09 10 11 12 13 14 Source: Florida Department of Revenue Data Portal (includes real, tangible and centrally assessed property) Source: Economic Impacts of Historic Preservation in Florida, 2010 Update The combined just value of all property on county tax rolls in Florida totaled approximately $2.1 trillion dollars in 2014. Total Just Value of Property in Duval County, Florida TANGIBLE PERSONAL ROLL YEAR REAL PROPERTY CENTRALLY ASSESSED* TOTAL JUST VALUE PROPERTY 2014 $69,913,708,767 $15,417,190,308 $173,504,568 $85,504,403,643 2013 65,202,327,092 13,041,221,082 163,558,772 78,407,106,946 2012 66,155,915,693 12,696,033,990 162,410,906 79,014,360,589 2011 69,701,644,708 12,378,011,033 158,707,004 82,238,362,745 2010 76,111,884,819 12,439,237,304 142,277,638 88,693,399,761 2009 82,960,136,759 12,241,327,799 199,380,633 95,400,845,191 2008 87,363,797,070 11,721,689,614 201,755,408 99,287,242,092 2007 83,997,280,652 8,457,086,844 178,738,152 92,633,105,648 2006 70,096,836,631 8,052,180,826 168,318,235 78,317,335,692 2005 60,428,124,115 8,084,847,397 148,553,947 68,661,525,459 Source: 2005-2014 Certified Tax Rolls *railroad property assessed by the Florida Department of Revenue 5 THE VALUE OF PROPERTY/ Taxable Values Built in 1905 as the main headquarters of the Jacksonville Public Library System, the building is listed on the National Register of Historic Places. Officially known as the Jacksonville Free Public Library, it was the first tax-supported library in Florida. Located at 101 E. Adams St., today it is used as law offices. TAXABLE VALUES OF DUVAL COUNTY PROPERTY Total Operating Taxable Value for County (City of Jacksonville) Taxes (Includes Real, Tangible and Centrally Assessed Property) PERCENT ROLL YEAR TAXABLE VALUE CHANGED 2014 $49,929,110,109 5.06 61.1 61.2 58.4 2013 47,523,995,949 -1.17 54.3 52.5 50.4 49.9 2012 48,085,091,497 -4.57 48.1 47.5 45.6 2011 50,390,226,313 -7.18 2010 54,287,100,815 -7.01 2009 58,382,480,195 -4.40 2008 61,069,329,546 -0.18 2007 61,177,744,704 16.61 Billions 05 06 07 08 09 10 11 12 13 14 2006 52,461,413,629 14.99 Source: 2005 - 2014 Certified Tax Rolls 2005 45,623,990,950 *Represents the City of Jacksonville Operating Taxable Value. There are different taxable values for different taxing authorities. Total Operating Taxable Value for School Taxes (Includes Real, Tangible and Centrally Assessed Property) PERCENT ROLL YEAR TAXABLE VALUE CHANGED 2014 $55,030,932,179 6.07 65.4 62.9 2013 51,882,830,650 -1.08 61.4 58.8 2012 52,449,458,209 -4.34 55.0 54.8 52.7 52.4 51.9 2011 54,829,339,484 -6.80 45.8 2010 58,831,009,628 -6.61 2009 62,992,703,663 -3.68 2008 65,401,744,384 6.45 2007 61,436,184,809 16.62 2006 52,682,843,070 14.93 Billions 05 06 07 08 09 10 11 12 13 14 2005 45,840,730,147 Source: 2005 - 2014 Certified Tax Rolls *Represents the Schools Operating Taxable Value.
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