Summer 2025 FCIAAO Newsletter

SUMMER 2025

FLORIDA CHAPTER OF THE IAAO

VOL. 37 ISSUE 3

STAYING

The International Association of Assessing Officers (IAAO) participated in The Appraisal Foundation Board of Trustees meeting held in Cincinnati, Ohio, from May 14–16. As a Partner Organization of The Appraisal Foundation, IAAO was represented by members of its Executive Board to support the Foundation’s mission of promoting ethical, credible appraisal practices for the benefit of those who rely on valuation services. HONORABLE MIKE TWITTY APPOINTED TO APPRAISAL FOUNDATION BOARD OF TRUSTEES

Those representing IAAO were President Donna VanderVries, CAE, AAS, PPS, Esq.; President-Elect Bill Healy, RES; Vice President Terry Taylor, CAE, ASA, RES, AAS, FIAAO; Executive Director Amy Rasmussen, RES, AAS, FIAAO; and Past President Rebecca Malmquist, CAE, SAMA. During the meeting, President VanderVries and the IAAO Board of Directors proudly nominated the Honorable Mike Twitty, MAI, CFA, Pinellas County Property Appraiser, to serve as IAAO’s representative on The Appraisal Foundation Board of Trustees. The rigorous selection process included interviews with the Foundation’s Nominating Committee. Out of more than 30 applicants, Mike was one of the 13 finalists invited to interview in person in Cincinnati.

INSIDE THIS ISSUE President's Message 2 2025 FCIAAO Conf 3-6 2025 FCIAAO Awards 7 2025 Tony Hodge 8 2025 FCIAAO Conf 9-10 Leadership Runs in 11 Committee Appr Bkfst 12 Conference Charity 13 Conference Sponsors 14 2025-2026 Board 15 Price of Paradise 16-17 Prof. Desig. News 18-19 Member Spotlight 20 Legislative Update 21 County Spotlight 22-23 Scholarship 24 2025-2026 Committees 25 Sage Advice 27 Education Calendar 28 Terminology 101 29 Job Opportunities 30

On May 16, the committee selected nine new members to serve on the Board of Trustees, with Mike Twitty earning one of the seats. His term will officially begin on January 1, 2026. The Florida Chapter of IAAO congratulates Mike Twitty on this prestigious appointment and expresses its deep appreciation for his continued service to both The Appraisal Foundation and the International Association of Assessing Officers.

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2025-2026 FCIAAO EXECUTIVE BOARD

PRESIDENT'S MESSAGE

It is an honor to step into the role of President of the Florida Chapter of the IAAO. I’m grateful for the opportunity to serve an organization with such a strong foundation. This chapter has long been a place where professionals from across Florida come together to learn, grow, and support one another and I look forward to continuing that tradition in the year ahead. The 2025 FCIAAO Annual Conference was a tremendous success! There was great networking opportunities, engaging sessions and lots of reconnecting with colleagues from across the state.

PRESIDENT Wynta Loughrey, RES, CFE Commercial Valuation Manager

Sarasota County VICE PRESIDENT

A. Renee Large, AAS, EA, CFE Chief Administrative Officer Clay County 2ND VICE PRESIDENT Gina Fletcher, AAS, CPM, CFE Assistant Property Appraiser Leon County TREASURER S age Sullivan, MBA, PPS, RES, CFE TPP Division Chief Duval County SECRETARY Lou Frey, AAS, CFE Director of Commercial Valuations Osceola County MEMBERSHIP DIRECTOR Kathy Rhodes, CFE Manager Palm Beach County DIRECTOR Faith Dangerfield, AAS, CFE Director, Real Property Charlotte County DIRECTOR Will Walsh, CFE Programmer/Analyst Putnam County DIRECTOR Sara Delli Fraine RES, CFE Assistant Director Res. appraisals DIRECTOR Nekisha Smith Director Customer Service & Exemptions Nassau County IMMEDIATE PAST PRESIDENT Kevin Hayes, MAI, CAE, RES, CFE Deputy of Appraisals Pinellas County

WYNTA LOUGHREY

Later this year, don’t miss the IAAO Annual Conference in September, right here in Orlando. This is an excellent opportunity to attend an international conference in our own backyard. Several members of our own chapter will be delivering presentations, showing attendees from around the globe the expertise and skills we possess right here in Florida. I encourage you to attend, support your colleagues, and take full advantage of the opportunities this event offers. Thanks so much for being part of the Florida Chapter. I’m excited for what’s ahead and can’t wait to see you at upcoming events. Let’s keep learning, growing, and supporting each other every step of the way. If you haven’t already, I encourage you to get involved. Whether it’s attending a meeting, joining a committee, or sharing your ideas, your voice really makes a difference! You can read more about it on pages 3-10 and see photos from the event. Although the new Executive Board was just sworn in at the conference, we’ve already been busy at work. We met in June for our annual retreat to discuss upcoming events and ways to add more value to your membership. It’s exciting to see the energy and ideas already flowing! RES, AAS, CFE

Best Regards, Wynta Loughrey, RES, AAS, CFE FCIAAO 2025-2026 Chapter President

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Back to the Beach Attendees soaked in sessions and the sunshine

From April 28 to May 2, 2025, Daytona Beach welcomed over 300 attendees and 26 vendors for the annual conference. It was the first time since 2002 that the chapter returned to this coastal city. The Daytona Hilton proved to be a fantastic host, offering a spacious conference area well-suited for our growing event and a stunning setting for the 'Cinco de Mayo in la Playa' theme. On Monday and Tuesday, 32 students participated in our two Pre-Conference workshops, IAAO 851 and 852, as they advanced toward earning their Residential Evaluation Specialist (RES) and Assessment Administration Specialist (AAS) designations. These workshops are designed to help prepare candidates for the Case Study Exams. We're excited to see more designees joining the ranks in Florida! The 2025 Annual Conference officially began on Wednesday, with President Kevin Hayes welcoming attendees to Daytona. This year’s Host County, Volusia, was represented by the Honorable Larry Bartlett, who gave an engaging presentation on the area's rich history. He also embraced our conference theme by sporting a sombrero! We were honored to welcome IAAO President Donna Vandervries to our conference and appreciated her accepting our invitation. She provided an update on current initiatives and activities at the national level, along with upcoming developments and goals the Board is working toward.

Our inaugural Townhall Meeting, “Common Challenges, Unique Issues,” opened Wednesday’s General Sessions. Moderated by Will Shepherd, Esq., the open mic format gave attendees the chance to share and discuss the pressing issues affecting their offices. From disaster response procedures to differing approaches on parcel splits, it was a valuable and engaging exchange of ideas. Our second General Session, “Intangibles: The Dark Matter of the Property Tax,” explored what many are calling the next evolution of the dark store theory. Will Shepherd, Esq., offered a clear and timely look into this complex issue and its growing impact on property taxation. He helped separate fact from fiction and provided guidance on how to recognize what qualifies as an intangible. It’s a topic we’ll undoubtedly be hearing more about in the future.

The afternoon concluded with the Tony Hodge Award Ceremony, where ten individuals were honored for achieving an IAAO designation. Each recipient received a $500 award in recognition of their accomplishment. Congratulations to all the awardees! Wednesday evening’s Welcome Reception took place in the Oceanview Room & Terrace, a perfect setting to connect with fellow attendees and enjoy an early Cinco de Mayo celebration! A special thank you to Vision Government Solutions for sponsoring this memorable event. (Cont’d Next page)

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Back to the Beach Continued On Thursday, our four Steering Committees put on a great day of sessions for our attendees. The Real Property track spotlighted issues such as Wetlands, Highest & Best Use Analysis and How to Build A Successful VAB Packet. Their day ended with sessions on Power Bi and how to use it for Sales Ration Studies and how institutional investors are impacting markets. The Exemptions track had a busy day as well with a variety of topics. The first session addressed the challenges of online homestead filing. Other sessions included Exemption Compliance. Marisa Button from the Florida Housing Finance Corporation, presented on the Live Local Affordable Housing Exemptions, highlighting the Middle Market Certificate Program. After lunch, a sister session on the Live Local exemptions focused on the processing of the applications and how to navigate the approvals, denials and VAB hearings. Rounding out the day of Exemption sessions was a roundtable discussion regarding Portability and administering exemptions.

trust through transparency, essential tools for communication and outreach, and the life cycle of the tax roll. Other sessions focused on leadership and professional development. Thursday night the Annual Business Meeting and Banquet took place where we recognized outstanding members and installed the 2025 2026 Florida Chapter Executive Board. We recognized our 2025 Lifetime Achievement winner, Kenny Pennington from Osceola County and Member of the Year recipient, Gwen Jones from Pinellas County. After the meeting was adjourned, the President’s Party began! It was a great evening! Up and early Friday morning the Networking Breakfast gave another opportunity to catch up with fellow attendees before the final sessions of the conference. Will Shepherd, Esq., presented on recent court decisions related to Property Tax and the Hon. Mike Twitty from Pinellas County reviewed the bills in this year’s session that may impact our offices. We hope everyone enjoyed the conference in Daytona Beach! See you in Kissimmee in 2026!

The IT/GIS tracks were highly attended this year as they covered topics which included: Creating Dynamic Power Bi Dashboards, It’s a Plat, Plat World and how to leverage 3D mapping for condo valuation. The final session was an engaging panel discussion on leveraging technology to enhance efficiency and collaboration for valuation. The Admin track, targeting to those on the administrative side of the office, presented session topics which included building public

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2025 ANNUAL

CONFERENCE

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ANNUAL CONFERENCE 2025

Welcome Reception

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FCIAAO AWARDS

LIFETIME ‌ ‌ ACHIEVEMENT ‌

35 years serving Osceola County 2021-2022 FCIAAO President 6 years FCIAAO Executive Board 2025 IAAO Orlando Host Committee Co-Chair

6 years serving on the Administrative Steering Committee Two years as Chair of the Admin Steering Committee FCIAAO Member since 2010

MEMBER OF ‌ THE YEAR ‌

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ANNUAL CONFERENCE 2025

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ANNUAL CONFERENCE 2025

Annual Meeting & President ’ s & President’s p a rty party

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2025 ANNUAL

CONFERENCE

VENDORS VENDORS

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When Leadership Runs in the Family First husband and wife to lead the Chapter History was made on May 1, 2025, when Wynta Loughrey was officially sworn in as the 39th President of the Florida Chapter of the IAAO. Her induction marked not only a milestone in her professional journey, but also a first in the Chapter’s history. Wynta and her husband, Brian Loughrey, have become the first married couple to both serve as President since the Chapter's founding in 1987. Brian held the role in 2016-2017 as the Chapter’s 30th President, making this a proud and unprecedented moment for the organization.

Wynta’s path to the presidency began in 2019, when she joined the Florida Chapter Executive Board shortly after Brian completed his service. Brian’s board tenure began in 2012 and concluded in 2018 after serving as Immediate Past President. Together, the Loughreys have dedicated an impressive 13 years to the Florida Chapter, volunteering their time, talents, and leadership to advance the mission of the organization. Their shared commitment reflects a deep-rooted passion for the profession and a mutual belief in giving back. As individuals, they’ve each left their mark. As a couple, they’ve made history.

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CONFERENCE CHARITY Baby Steps of Daytona Every year at the Annual Conference, the host county's Property Appraiser selects a local charity to benefit. This year, Larry Bartlett, Volusia County Property Appraiser, chose the non-profit Baby Steps of Daytona, which assists pregnant mothers by providing inspiration, education, empowerment, and support to help each individual optimize their health and make informed choices. Throughout the two-day conference in Daytona Beach, raffle tickets were sold with 50 percent of the earnings going to the charity. Thanks to the generosity of our members, we were able to sell $1,250 in raffle tickets, and $625 was donated to Baby Steps! To learn more about

this organization visit: www.babystepsdaytona.com. Since 2017, the Chapter has supported charitable causes, raising over $6,000 in monetary donations and food contributions.

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ANNUAL CONFERENCE

2025

Thank you to all of our vendors who sponsored and attended the 2025 Conference. It would not be possible without your support! Diamond Sponsor

Gold Sponsors

Silver Sponsors

Booth Sponsors

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The Price of

In Florida, paradise often comes at a price—one that can be measured not just in dollars, but in debris, heartbreak, and bureaucratic complexity. Behind the scenes of every hurricane aftermath, Florida’s property appraisers are tasked with doing far more than simply valuing homes. They serve as a critical lifeline in the state’s recovery efforts, helping citizens access disaster relief, comply with FEMA's 50% Rule, and ensure a fair property tax system even in the worst of times. In places like Charlotte County, the toll has been especially steep. Since 2022, the county has faced a relentless parade of catastrophic storms, first Hurricane Ian, then back-to-back strikes from Hurricanes Helene and Milton in 2024. Each storm left scars: broken homes, upended lives, and mounting frustration over valuations that shape everything from building permits to FEMA aid and state mandated tax refunds. How Florida Property Appraisers Persevere and Help Communities After Disaster “When you talk about property value in Florida, it’s not just market value— it’s building value, land value, contributory value, and sometimes, even what’s left,” explained a Charlotte County property appraiser. “Especially after a storm, people want to know: 'What is my building worth right now?' But the answer isn’t always easy—or welcome.” -Faith Dangerfield, Charlotte County

While single-family homes may seem straightforward, mixed-use properties, multi-structure parcels, and condominium complexes present unique hurdles. Owners often expect valuations for individual units, but permitting authorities and FEMA often need whole-building assessments. Confusion follows. Frustration builds. Amid the devastation, the state implemented a one-time disaster refund for Hurricane Ian (DR5001) and put into law (DR-465)—a critical tax relief effort for impacted homeowners, including those without traditional homestead status used in prior refunds. But eligibility hinged on whether residents were displaced for over 30 days, regardless, if primary residence or not; a determination that property appraisers had to verify for each affected parcel. value for tax purposes and provide detailed building valuations used in FEMA’s 50% Rule, which determines if a structure can be repaired or must be rebuilt entirely.

This “one-two punch” of Hurricanes Helene and Milton that struck within twelve days of each other in the Fall of 2024 was a different kind of trauma. Unlike wind events, surge floods can render entire structures structurally unsafe, even when they appear intact. The aftermath spurred new rounds of emergency valuations, permitting reviews, and community pushback. The property appraiser was again challenged with which storm caused what damage and how many days were the owners out from the time of the event until the January 1 date. st simultaneously while still delivering accurate market values. It demands an extraordinary level of precision and urgency.” “It’s like being asked to assess a property’s condition at the time of the disaster, determining whether it was truly unlivable, and then again as of January 1st, all without any extra time to complete either assessment,” said the appraiser. “You’re working two timelines

Continued Next Page

More Than Just Value

Florida’s property appraisers have a dual mandate: to assess fair market

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Permit enforcement has become stricter. Infrastructure upgrades are on the table, including elevated roads, reinforced seawalls, and storm-smart drainage systems. As well as storm surge models, once considered a luxury are now essential to coastal planning. Yet out of this chaos, a new chapter is emerging. Residents, local officials, and property appraisers are aligned around one truth: resilience isn't optional-it's essential. To date, Hurricane Ian alone has cost Charlotte County $362 million. Add in Helene and Milton, and the financial and emotional toll climbs higher.

Still, amid heartbreak, there’s hope. Charlotte County is emerging not just from survival mode, but with a vision for long-term sustainability. With federal aid, improved modeling, smarter building codes, and unwavering commitment from local leaders and public servants, the community is not just recovering—it’s rebuilding with purpose. “Resilience isn’t just a buzzword,” the appraiser added. “It’s what happens when people, process, and policy come together to turn loss into strength.” As Florida continues to weather the high cost of paradise, Charlotte County stands as proof that, with grit, compassion, and smart planning, it is possible not only to survive—but to thrive.

Community forums echo the same sentiment: We cannot stop the storms, but we can be better prepared. “We hear people say, ‘It’s just a building,’ but to them, it’s a life, memories, security, a home,” said the appraiser. “When we assign zero value because a property is unlivable, it feels personal, even if it's not.”

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ProfessionalDesignation

News

IAAO designations signify exceptional professionalism and competence in property valuation, property tax administration and property tax policy. Many consider a designation to be one of the highest professional achievements and individual can obtain. The FCIAAO Executive Board and the Professional Designation Committee applauds the recipients for their commitment and perseverance. By earning their designations, they join an exclusive club of assessment professionals. This year, we proudly recognized 10 deserving recipients: Virginia Cup a record 13 times (and counting)!

One important aspect of the Chapter’s mission is to promote and celebrate the professional development of our members. I’m proud to report that since 1999, there have been 227 Tony Hodge Award recipients, resulting in more than $96,000 in money awarded to members who are new IAAO designees. These efforts have resulted in the Chapter winning the IAAO Congratulations to the FCIAAO Executive Board and Steering Committees for producing another great annual conference! As expected, it provided many informative, educational sessions and networking opportunities.

TRACY DRAKE, CFA CAE, ASA, RES, AAS

TONY HODGE AWARD RECIPIENTS

Carmen Trammell, AAS Leon County

Lorenza Smith, PPS Leon County

Charles Gibson, RES Orange County

Jeffrey Frohlich, RES St. Lucie County

Lori Dorian, PPS Pinellas County

Haley Braley, PPS Pinellas County

Ashley Kubisiak, PPS Pinellas Count

Wynta Loughrey, AAS Sarasota County

Nicole DeWine, AAS Monroe County

Phil Swift, AAS Orange County

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Professional Designation

News

Did you know?

IAAO has developed a program called Designation Discourse. These are Zoom Chats where candidates may join Professional Development Committee members, new designees and IAAO staff who will answer questions and share their experiences in earning a designation. Registration is free!

Topic

Dates

MAS & AAS Designations

August 14, 2025 @ 12 pm EST

Open Discussion

October 23, 2025 @ 12 pm EST

CMS & PPS Designations

December 11 @ 12 pm EST

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Member

Where was your best vacation ever? Spending two weeks in western Montana and Canada with my father, wife, and children; most of that time in Glacier National Park. What are your hobbies and interests outside your job? My preference for free time is to workout at the YMCA. However, watching college football is a must in our house!! also had the honor of being selected twice to present at annual Florida Chapter IAAO conferences. Tell us about your education & designation journey? Building upon my Finance degree with a concentration in Real Estate from the University of South Florida (Tampa) and State Certified General Appraiser license, since joining the PA Office I have taken courses through IAAO and earned my Florida CFE (Certified Florida Evaluator) designation. Additionally, in 2022, I was awarded the RES (Residential Evaluation Specialist) designation, which was a very rewarding and satisfying personal accomplishment. I have Do you live by any particular mantra? Give it your best daily, stay in your lane, and success will happen.

County: Charlotte County Name : Bryan McGehee, RES, CFE What do you do for the PA? Senior Appraiser– I oversee the valuation of Residential Properties in Charlotte County. I supervise the Residential team and manage the workflow of the Residential Department. How long have you been employed by the PA? I’ve been with the Charlotte County Property Appraiser’s Office since 1994. I initially joined the office in 1994 and worked in the Commercial Division. I left in 2002 to become a Senior Appraiser with the Florida Department of Revenue. After a few years, I left DOR to return to the private sector appraising commercial properties. I returned to the Charlotte County Property Appraiser’s Office in 2011. What do you like most about your job? Being part of a talented, insightful and forward thinking Management Team lead by Paul Polk and Faith Dangerfield. The wealth of experience and willingness to innovate new structure is

BRYAN MCGEHEE, RES, CFE SENIOR APPRAISER

What’s one thing people would be surprised to know about you? My family arrived in Florida in the early 1890’s as Homesteaders near Dunnellon (Marion County). Both of my parents were born in New Smyrna Beach (Volusia County) and moved to Charlotte County in 1960. I was born in Punta Gorda and have resided here ever since, making me a 4 -Generation Floridian. th What is some of the best career advice you can give? We work in an industry that has endless changes. The industry is a blend of amazing changing technology that provides incredible tools. This is accompanied with analytical skills for a precise valuation completed in an efficient and effective manner. Preparation in both disciplines will be the key to your future success.

encouraging. I enjoy analyzing values and reviewing trends in valuation.

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LEGISLATIVE 2025 Final Legislative Report

The session ended only two weeks before the beginning of the next state fiscal year. There were a total of 1959 bills filed for consideration, including local bills, memorials, concurrent and joint resolutions, of which 269 were passed by both chambers. There were 27 proposed constitutional amendments and only 2 were passed. In 2024, there were 1902 bills filed of which 325 were passed. MAJOR PROPOSALS that DID NOT PASS HJR 357 - $100,00 exemption for all property, all levies SJR 1016 - Increase the homestead exemption from $50,000 to $75,000 and increase it annually by inflation. The $75,000 exemption would apply to all levies but the inflation indexing would not apply to school levies.

HJR 773/SJR 1092 - Replaces Save Our Homes by assessing homestead property at the most recent purchase price, or, in the case of new construction, the cost of construction. Assessment will not change unless sold or improved. SJR 326/HJR 1025 – Limits the assessed value of the homestead property of low-income seniors to the value of the property when the senior turned 65. SJR 326 would use just value, HJR 1025 would use assessed value. SB 852 - Although SB 852 (study on elimination of property taxes) did not pass, HB7031 – Taxation did. Also referred to as the “Tax Package”, Section 97 (pages 11-13 of Loren’s report) Directs the Office of Economic and Demographic Research (EDR) to conduct a property tax study…and submit a report detailing the study’s findings and options by November 1, 2025. Major legislation affecting the duties and responsibilities of Property Appraisers PASSED during the 2025 session and effective for 2025: § 193.4516 - requires assessment of citrus packinghouse and processor equipment at a market value no greater than salvage upon application and under specified circumstances. § 194.011 - requires simultaneous exchange of VAB evidence between petitioner and property appraiser 15 days prior to VAB hearing. § 194.013 - Increasing the fee that the VAB may charge for the filing of a petition from $15 to $50. There is no change to the existing provisions that allow the VAB to decide whether it wants to change a fee and if so, how much. § 194.014 - revises time period in which a refund of an overpayment of ad valorem taxes accrues interest. § 196.1978(3) - allows property of a multifamily project that received an exemption prior to the adoption or renewal of an ordinance or resolution electing not to exempt certain properties, to continue to receive the exemption in each subsequent consecutive year that the “same owner or each successive owner” applies for and is granted the exemption. § 196.1978(4) - allows multi-family project that contains more than 70 units providing affordable housing to certain eligible persons and subject to a land use restriction agreement with a housing finance authority pursuant to part IV in chapter 159, FS, for 99 years to receive exemption. § 736.151 -clarifies that a transfer of homestead property to a community property trust is not a change of ownership that would result in reassessment of the property.

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SPOTLIGHT

POLK COUNTY

Education is a growing priority across the region. Florida Polytechnic University, located in Lakeland, offers a STEM focused curriculum and is quickly gaining recognition across the state. The Polk County School District and local colleges provide educational opportunities for students of all ages and backgrounds.

Polk County is located in the geographic center of Florida, offering both convenience and charm. Positioned between Tampa and Orlando, the county serves as a vital corridor for commerce, travel, and tourism. Its central location has helped it become one of the fastest growing counties in the state. With a population of over 750,000, Polk continues to see rapid residential and commercial development. New housing communities, retail centers, and logistics facilities are taking shape across the county, particularly in areas like Davenport, Winter Haven, and Lakeland. Despite the growth, Polk maintains a welcoming and community-focused atmosphere. Polk County is well known for its abundant natural resources, especially its lakes. There are more than 550 lakes across the region, making it a popular destination for boating, fishing, and water sports. Outdoor enthusiasts can also explore scenic areas like the Circle B Bar Reserve, where trails, wetlands, and wildlife draw visitors year-round. The county has deep agricultural roots, historically driven by citrus farming and phosphate mining. While agriculture remains an important part of the local economy, new industries are emerging. Healthcare, education, manufacturing, and logistics now play a larger role in Polk’s economic landscape.

BY THE NUMBERS

REAL PROPERTY PARCELS

84,427 420,842

TANGIBLE ACCOUNTS

TOTAL JUST VALUE $106.5 BILLION

TOTAL TAXABLE VALUE

$66.3 BILLION

TAXABLE VALUE PER PARCEL

~$160K

EMPLOYEES

125

*2024 Roll

Polk also offers a variety of cultural and recreational experiences. The Polk Museum of Art, Bok Tower Gardens, and historic downtowns in Bartow and Lake Wales reflect the county’s rich heritage. Annual events like the SUN 'n FUN Aerospace Expo bring energy and excitement to the community. For families and businesses alike, Polk County strikes a balance between growth and quality of life. Residents enjoy a lower cost of living compared to nearby metro areas, along with access to parks, trails, local festivals, and a growing food and arts scene.

NICK COMBEE PROPERTY APPRAISER

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County Spotlight Continued Polk County is home to several notable landmarks that reflect its rich history, natural beauty, and cultural offerings. Here are some of the most well-known: 1. Bok Tower Gardens (Lake Wales) One of the most iconic sites in Central Florida, Bok Tower Gardens is a National Historic Landmark. The 205-foot Singing Tower houses a carillon and sits on beautiful landscaped gardens designed by Frederick Law Olmsted Jr. It’s a peaceful and picturesque destination popular with both locals and visitors. 2. LEGOLAND Florida Resort (Winter Haven) Located on the site of the former Cypress Gardens, LEGOLAND is a major theme park geared toward families and younger children. It includes a water park and a botanical garden and serves as a major tourist draw for the region. visitors

3. Frank Lloyd Wright Architecture at Florida Southern College (Lakeland) Florida Southern College houses the largest single-site collection of Frank Lloyd Wright architecture in the world. The “Child of the Sun” collection includes twelve Wright designed structures and draws architecture enthusiasts from around the globe. 4. Spook Hill (Lake Wales) A quirky roadside attraction, Spook Hill is a gravity hill where cars appear to roll uphill when placed in neutral. It's been a local legend for decades and is a fun stop for curious travelers. 4. Circle B Bar Reserve (Lakeland) This nature preserve is one of the top bird-watching spots in Florida and a favorite for hiking, photography, and wildlife viewing. The reserve offers boardwalks and trails through marshes, oak hammocks, and along the shores of Lake Hancock. .

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Scholarship: FCIAAO names two for Annual Conference Scholarship The Florida Chapter of the IAAO is pleased to announce the scholarship recipients for the 9ist Annual IAAO International Conference in Orlando, Florida. This year the chapter was able to provide two deserving individuals with $1,500, Andrew Moody from Leon County and Meghan Mahaffey from Duval County! and has been working at the Property Appraiser’s Office since 2021. As a former middle school math teacher, he is spearheading the creation of a professional development committee in his office. As part of this initiative, he is helping prepare new employees in the office with IAAO 101. Meghan is a Commercial Appraiser in Duval County where she has worked for the past nine years. She started her career there as an Appraisal Assistant and moved to TPP less than a Andrew is a Residential Specialist in Leon County

Andrew Moody, CFE, Leon County

Meghan Mahaffey, RES, CFE, Duval County

There were many applicants this year and the Executive Board had some very hard decisions to make when awarding the scholarships. The Scholarship money will cover the conference registration fee and lodging costs. The Chapter created this scholarship in 2019 to support members in need who may not otherwise have the opportunity to attend a national conference. Congratulations, Andrew & Meghan! We hope you enjoy the Orlando conference. supervisor. The applicant must also be a first time attendee to the conference.

year later. After a short time in TPP, she jumped to the Real Property side and worked in the Residential department before she landed in Commercial for the last five years. She helped form an Employee Advisory Committee at the PA Office and is currently the Chair. She has an RES designation. To be eligible for the $1,500 scholarship, the applicant must be a Florida Chapter member in good standing at time of application, be an IAAO member in good standing, complete a statement of need and have approval from their direct

Golf Tournament Sponsorships still available !

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advice SAGE

Cool Confusion: Mini-Splits, PTACs, and Property Assessment in Florida Window units, mini-splits, PTACs oh my! One home has a full zoned ductless mini-split system. A nearby nursing home? PTAC units in every room and central AC. Over at a manufacturing plant, there's a chilled water fan coil humming away. And that older bungalow down the street? It’s got a window unit clinging to the sill like it’s 1982. But how do we begin to assess the cooling systems in all these scenarios, especially here in the hot and humid state of Florida? Now, this is an advice column, not a mechanical engineering manual or an appraisal journal. So let’s keep it practical. The key is to know the statutes, understand your internal policies, and assess each property holistically. And yes, we’re venturing into the world of personal property—not just real. (I know, I know... my bias is showing.) Under § 192.011, Fla. Stat. (2024), the property appraiser must assess all property—except inventory. That often brings to mind the old phrase, “If it’s not real, it’s personal.” But in true assessor fashion, let me throw a wrench in that simplicity: “It depends.” residence. Start Simple: Residential Cooling Let’s begin with that ductless mini-split system or the vintage

window unit in a private residence. Florida statutes define “household goods” as items like furniture, appliances, and other comforts typically found in a home—used by the owner and their family. These are considered personal property, but here’s the catch: household goods are expressly excluded from the definition of tangible personal property (TPP). That means if the mini-split or window unit is in an owner occupied home, it should not be assessed as TPP. Now let’s move on to PTAC units in a commercial setting—say, a motel. The first question is: Is this the only source of heating and cooling for the space? If yes, then congratulations, we have conditioned space. But before you rush to add those PTACs to your TPP roll, take a beat. If your office is already accounting for the value of heated/cooled space in the real property valuation, adding PTACs as TPP would be double dipping. Don’t do that. On the flip side, if you choose to assess the PTAC units as TPP, make sure you remove any corresponding adjustment on the building’s value. If it’s not real, it’s personal. But if it’s not personal… it’s real! Hospitality Headaches: PTACs in Hotels and Motels A Twist: Overlapping Systems in Care Facilities Here’s where we really lean into the “it depends” part.

SAGE SULLIVAN. PPS, DUVAL COUNTY

Imagine a nursing home where every room has both central ducted air and a mini-split. The entire building is already cooled by the central system—but each room has its own little bonus unit. My assessor brain immediately wonders: is this an over improvement? Functional obsolescence? But I digress. The key here is this: if the central AC already provides full coverage, and you’re valuing that as part of the real property, then the mini-splits are additional—and should be assessed separately. That’s the big difference from our motel PTAC scenario, where the units were the only cooling source. So, what’s my sage advice? Assess holistically. Always look at both the real and personal property assessment records. That’s how you avoid: Double assessments, and Missed assessments altogether. Stay sharp, ask the right questions, and if in doubt—ask again.

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Education

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Fundamentals of Real Property Appraisal

Virtual Jul 7-10, 2025

IAAO 101

DOR Link

Virtual Jul 28-31, 2025

Appraisal of Land

IAAO 201

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Virtual Aug 11-14, 2025

Income Approach to Valuation

IAAO 102

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Virtual Aug 25-28, 2025

IAAO 333

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Virtual Oct 20-23 2025

IAAO 112

Income Approach to Valuation

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Application Mass Appraisal to Non Residential Properties

Virtual Nov 3-6 2025

IAAO 334

DOR Link

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Real Estate Taxes: A levy imposed on land and buildings. It is collected by a governing body. It can extend to personal property in some jurisdictions. North America is primarily an ad valorem tax system, and the levy is imposed on the estimated value of the property. The collected funds help the government maintain services within the jurisdiction.

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A publication by the Florida Chapter of the International Association of Assessing Officers www.fciaao.org *2025