The Walton County Property Appraiser is Patrick P. Pilcher, CFA CCF. In general, he is responsible for Walton County Property. Walton County Property Appraiser shall assess all property located within Walton County, except inventory, whether such property is taxable, wholly or partially exempt, or just to classification reflection a value less than its market value at its current highest and best use.
Walton County Property Appraiser has no jurisdiction or responsibility for the district budgets, the tax rates, the special assessments or determining the amount of taxes you pay. All of the things mentioned before are handled by the various taxing authorities performing services such as the County Government, City Governments, School Board and the other taxing districts.
Walton County Property Appraiser and the staff make every effort to produce and publish the most accurate and current information possible. Apparently, there are no warranties, expressed or implied are provided for the data herein, its use or interpretation. You have to take a note that the assessed values provided by Walton County Property Appraiser’s Office are not certified values and are subject to change as they prepare the final tax roll.
Once again, do not forget that the main use of the Walton County Property Appraiser data provided is for the preparation of the current tax roll. There is no responsibility or liability assumed for inaccuracies or errors.
Talking about Walton County Property Appraiser, this following paragraph will talk about the property that must be appraised. So, what properties must be appraised? As stated on the official website of Walton County Property Appraiser, there are five types of properties that have to be appraised. The first one is the real property such as land, buildings, fixtures, and all the other improvements to land. According to the Florida Statues 192.001 (12), the word “land”, “real estate”, and “real property” is possible to be used interchangeably. The second one is the tangible personal property. This one includes all goods, chattels, and the other articles of value capable of manual possession and whose chief value is intrinsic to the article itself.
However, it does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined. The third one is minerals. It does not matter whether the mineral, oil, gas, and the other subsurface rights in or to real property in the state shall have been sold or otherwise transferred by the owner of such the real property, or retained or acquired through reservation or otherwise, such subsurface rights shall be taken and treated as the interest in the real property subject to taxation separate and apart from the fee or ownership of the fee or the other interest in the fee. The fourth one is the centrally assessed properties. This one is usually thought of as railroads, are appraised by the Department of Revenue. The last one is mobile homes and manufactured homes. It is when permanently in place with the real property designation.