Winter 2026 FCIAAO Newsletter

WINTER 2026

FLORIDA CHAPTER OF THE IAAO

VOL. 38 ISSUE 1

STAYING APPRAISED FCIAAO 38TH ANNUAL CONFERENCE 2026 The 38th Annual Florida Chapter Business Meeting and Conference is right around the corner! Please join us April 29 to May 1, 2026, in Kissimmee at the Embassy Suites Lake Buena Vista South! Our conference week gets underway on April 27th with a pre-conference workshop, IAAO 151: 15Hr National USPAP. From there, we’ll move into two and a half days packed with informative presentations, a robust vendor exhibit hall, and countless opportunities to connect with colleagues across the industry. In response to member feedback, our committees have worked proactively to finalize educational tracks earlier than in previous years, making it easier for attendees to plan their conference experience in advance. We are incredibly grateful to our committees and their dedicated members for the time, energy, and thought they’ve invested in this process. A preview of the tentative agenda can be found on page 8 of this issue. 2025 TPP CONFERENCE IN KISSIMMEE The 2025 Tangible Personal Property (TPP) Conference, held in Kissimmee from December 10–12, drew strong interest and an impressive turnout, with nearly 100 professionals in attendance. Participation continues to grow each year, reflecting the increasing importance and engagement within the TPP community.

INSIDE THIS ISSUE President's Message Membership News 2025 TPP Conference 2026 FCIAAO Conf 2026 Conf Agenda Annual Award Nom PA Google Groups Leadership Focus Prof Designation News IAAO Election News Member Benefits Member Spotlight Customer Service Calling Vendors County Spotlight Sage Advice Education Calendar Job Opportunities

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Prior to the conference, two well-attended pre-conference workshops were offered. Seventeen professionals participated in IAAO Workshop 551: Valuation of Machinery and Equipment (December 8–10), while twelve attended IAAO Workshop 191: 7-Hour National USPAP Update. The conference also featured a strong vendor presence, and we extend our sincere thanks to all exhibitors and sponsors for their continued support. IAAO Workshop 551 was taught by Sage Sullivan, MBA, PPS, RES, CFE (Duval County). The course provided a formal, systematic, and comprehensive approach to valuing machinery and equipment and fulfills one of the educational requirements for the PPS designation.

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10-11 12-13 14 15 15 16-17 18 19 20-21

Promoting educational opportunities for all stakeholders remains a priority, and we encourage anyone interested in TPP courses or the PPS designation to reach out for more information. IAAO Workshop 191 was instructed by Kevin Hayes, MAI, CAE, RES, CFE (Pinellas County). This workshop provided continuing education for licensure and certification through The Appraisal Foundation, offering a general overview of USPAP and highlighting recent changes. See page 4 for more TPP Conference highlights.

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2025-2026 FCIAAO EXECUTIVE BOARD

PRESIDENT'S MESSAGE

Your Executive Board has been busy behind the scenes exploring new ways to connect with our members and bring you even more value for your membership. After months of conversations and planning, I’m excited to share that we’re adding FREE webinars as a new member benefit. Our first webinar is coming up on February 17, and you’ll find all the details on page 3 of this issue. I hope everyone had a wonderful holiday season and is feeling energized as we step into the new year!

PRESIDENT Wynta Loughrey, RES, AAS, 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 Sage Sullivan, MBA, PPS, RES, CFE Res. Appraisal Division Chief Duval County SECRETARY Lou Frey, AAS, CFE Dir 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 Asst Director Res. Appraisals Pinellas County DIRECTOR Nekisha Smith, CFE Director Customer Service & Exemptions Nassau County IMMEDIATE PAST PRESIDENT Kevin Hayes, MAI, CAE, RES, CFE Deputy of Appraisals Pinellas County

WYNTA LOUGHREY RES, AAS, CFE

Just a few weeks ago, along with the TPP Steering Committee, we were putting the final touches on the TPP Conference. It turned out to be a fantastic event. If you’d like to read more about it and see photos from the conference, be sure to check out page 4. It’s hard to believe that the 38th Annual Conference will be here in less than four short months. The Steering Committees have been working hard to put together sessions that are both engaging and informative. Coming from the commercial real estate side of the industry, I’m especially looking forward to Tim Wilmath’s presentation on The Valuation of Senior Care Properties. For the full agenda and additional details, turn to page 7. I’m truly looking forward to all that we’ll accomplish together in the months ahead, and I hope to see many of you at our upcoming events.

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

Save THE DATE

2026 IAAO Annual Conference Oct 13-16, 2026 Calgary, Alberta, Canada

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Another great reason to become a FCIAAO member! We’re excited to offer free quarterly webinars exclusively for our members. These webinars are designed to deliver timely insights, practical knowledge, and professional growth you can use right away, in addition to providing free continuing education credit. From industry updates to expert-led discussions, these sessions are our way of investing in you and your success. Join FCIAAO and enjoy valuable learning opportunities at no additional cost. It’s just one more benefit of being part of a strong, connected community. Space is limited - don’t delay, register today! FCIAAO Membership News

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ANNUAL CONFERENCE 2025

TANGIBLE PERSONAL PROPERTY

The conference officially began Wednesday afternoon with welcoming remarks from TPP Steering Committee Chair Lori Dorian. Attendees were also warmly welcomed to Osceola County by the Honorable Katrina Scarborough, CFA, CCF, MCF, Osceola County Property Appraiser. Designed to address all aspects of Tangible Personal Property, the conference emphasized the importance of networking and professional growth as the field continues to expand. Wednesday’s highlight was a presentation by Richard Tondre of EAGI titled “Trends in Healthcare, Advancements in Medical Technology, and the Impact on Value.” The session generated strong interest as it explored healthcare system trends and emerging medical technologies. The day concluded with a welcome reception sponsored by FCIAAO. Thursday featured a diverse range of sessions led by experts in their respective fields. Topics included data centers, protecting business assets after a storm, self-management in assessment roles, valuing supplies, and AI and automation.

Friday began with a Legal Update presented by Alexander Luca, CFE (Director of Exemptions and Legal Counsel, Pinellas County), who reviewed recent legal developments and both pending and closed cases. Brandt Palmer, CPA, of T Mobile followed with a presentation on telecom and cable, discussing industry trends and their impact on TPP. The conference concluded with a Best Practices Discussion led by Alex Rudden, ASA (TPP Steering Committee), encouraging open dialogue and knowledge-sharing among attendees. At the close of the conference, FCIAAO President Wynta Loughrey announced the winner of the 50/50 raffle benefiting the Sue Harlan Scholarship Fund. The winner, DeeDee Harnish of Monroe County, generously donated her winnings back to the scholarship fund. The 2025 TPP Conference was a tremendous success, and we thank everyone who attended, presented, sponsored, and supported the event. We look forward to seeing you all again at next year’s conference.

A standout presentation was delivered by the Honorable Cregg Dalton, MBA, CFA, Citrus County Property Appraiser, titled “The Most Important Property You Manage/Assess? Yourself.” His message emphasized the importance of mental, physical, and emotional well-being in leadership and professional success. The day ended on a high note with a lively TPP Family Feud game, directed by Neota McCullough, MBA, CFE (Appraisal Director, Escambia County). Attendees competed in teams while reinforcing TPP appraisal concepts in an engaging and entertaining format.

Special Thank You To Our 2025 TPP Conference Vendors & Sponsors To Our 2025 TPP Conference Vendors & Sponsors

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1-Lori Dorian welcoming attendees 2-Jessica Wilson speaking on business assets 3-Kevin Hayes teaching USPAP Workshop 191 4-TPP Conference in session 5-Catalis vendor booth 6-Sage Sullivan teaching Workshop 551 7-50/50 Raffle TPP Feud Board

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1-Lori Dorian welcoming the attendees 2-Gerry Hoeffner warning us about dragons 3-Kevin Hayes teaching USPAP workshop 4-Attendee badges ready to go! 5-Sage Sullivan checking in attendees 6-The Appraisal of Natural Gas Assets 7-TPP Feud Board 1-Kick-off of TPP Week 2-2025-2026 Executive Board 3-Alexander Luca giving Legal Update 4-Lori and Chris attending reception 5-Eason Consulting Vendor Booth 6-Sue Harlon Scholarship Donation 7-Nassau County Attendees 8-Vendor Exhibit Room 9-Palm Beach County Attendees 9

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FCIAAO 38 Annual th

CONFERENCE & WORKSHOP

April 27 to May 1, 2026 - Kissimmee, FL

The Annual Conference will be held at the Embassy Suites Lake Buena Vista South, April 27th through May 1, 2026 . During the Annual Conference we will offer informative and educational opportunities in General Sessions along with four specialized tracks on Thursday covering Administration, Real Property, Exemptions and IT/GIS (complete agenda on page 8). Pre conference educational offerings include two-day IAAO Workshop 151: 15Hr National USPAP.

IAAO Workshop 151: 15-HR National USPAP

38th Annual Conference & Business Meeting April 29-May 1, 2026 Member: $195 Non-Member: $255 Deadline to register: March 27, 2026 Late registration fee: $15 Register

April 27-29, 2026 Member: $300 Non-Member: $375 Deadline to register: April 12, 2026

Register

*Cost includes price of any materials for the workshops.

Embassy Suites by Hilton Orlando Lake Buena Vista South 4955 Kyngs Heath Rd Kissimmee, Florida 34746 407-597-4000 There are a limited number of rooms available at the discounted rate when reservations are made by March 27, 2026. *Continuing Education hours will be available through the Florida Department of Revenue, American Society of Appraisers and the International Association of Assessing Officers. Click here for

Hotel info

Reservations

Hotel Room Rate: $179 Single/Double Parking: Self-$12 per day

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SCHEDULE-AT-A-GLANCE Wednesday, April 29, 2026 - General Session

Opening Remarks Wynta Loughrey, RES, AAS, CFE , FCIAAO President

1:00-1:30p

Welcome to Osceola County Hon. Katrina S. Scarborough, CFA, CCF, MCF

IAAO Update William Healey , RES, IAAO President

1:30-2:00p

The Citizen’s Seat at the Table Hon. Cregg Dalton , MBA, CFA, Citrus County Property Appraiser

2:00-3:00p

3:00-3:30p

BREAK/VENDOR BOOTHS OPEN

Legislative Update Hon. Mike Twitty , Pinellas County Property Appraise r

3:30-4:30p

Tony Hodge Award Ceremony Hon. Tracy Drake , CFA, CAE, ASA, RES, AAS, Clay County Property Appraiser

4:30-5:00p

FCIAAO Board Member Opportunities FCIAAO Board

5:00-5:15p

6:00-7:00p

WELCOME RECEPTION

Thursday, April 30, 2026

Real Property Track

Exemptions Track

IT/GIS Track

Admin Track

Tech Meets Tax Roll: Smarter Valuations with Machine Learning Joshua Jorgensen, Lee County Luke Jorgensen, Lee County

Surfing the Waves of Disruption: Turning Challenges into Opportunities for Public Engagement Nereia Wilson, Hillsborough County Andy Janecek, Leon County

Can I Qualify? Separate Family Units, Asylum & Dependent Children Alison Martin, Osceola County

Updated Standards on Ratio Studies Russ Thimgan, Thimgan & Associates

9:00-10:00a

10:00-10:30a

BREAK/VENDOR BOOTH OPEN

The Power of Clarity: How Transparency Drives Trust and Performance Hon. Joyce Morgan, Duval County

Storm Damage Panel Various, Pinellas County Various, Manatee County Various, Lee County

Developer Edition: Built to ExB Better Tommy Cimilien, St. Lucie County Robert Garst, St. Lucie County

An Overview of Florida’s Agricultural Classification Sam Klatt, Highlands County

10:30-11:15a

First Amendment Auditors- What they are and how to best respond while protecting confidential information of your customers. Lance Briner, Alachua County

Tax Roll Submissions and OASYS Roll Submission Application Update Dennis Cook, Florida Department of Revenue

The Certification Process Start to Finish Terry Taylor, Orange County

Working in a Plat, Plat World! John Enck, Palm Beach County

11:15-12:00p

LUNCH ON YOUR OWN

12:00-1:30p

Navigating Complex Ownership Records: Real World Challenges Carmen Trammel, Leon County Alex Luca, Pinellas County John Enck, Palm Beach County Trish Dempster, Charlotte County

Power BI for Commercial Assessments: From Raw Data to Defensible Value Tony Siragusa, Pinellas County

Veterans & Surviving Spouse Panel Various, Pinellas County Various, Palm Beach County Various, Okaloosa County

AI Trends in GIS:The Good, the Bad & How Jobs May Change! Jim Kirkpatrick, Indian River County

1:30-2:30p

2:30-3:00p

BREAK/VENDOR BOOTHS OPEN

The Valuation of Senior Care Properties Tim Wilmath, Pinellas County

Attract, Engage, Retain: The Leader’s Playbook Rosana Fonseca, Orange County

Comparable Sales Analysis: The Similarity Index Ron Waddell, St. Johns County

Current Status of Exemption Denials Loren Levy, The Levy Law Firm

3:00-4:00p

Overlooked Areas of Assessment - Cell Tower Sites Joe Reilly, Seminole County

IT/GIS Roundtable Discussion Chris Lewis, Leon County Richard Hernandez, Palm Beach County

Best Practices: Roundtable Discussion Exemptions Steering Committee

Leadership Strategies That Resonate Frank Roberts, Citrus County Clerk of the Court and Comptroller

4:00-5:00p

RECEPTION

6:00p

DINNER / ANNUAL BUSINESS MEETING / PRESIDENT’S PARTY

7:00p

Friday, May 1, 2026

NETWORKING BREAKFAST

7:30-9:00a

Legal Update - Loren Levy, Levy Law Firm

9:00-10:15a

Board Member Recruitment - Final Call

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10:15-10:30a

FCIAAO Annual Awards Call for Nominations

It’s time to submit your nominations for the Annual FCIAAO Awards! To acknowledge distinguished individual contributions to the assessment profession, the Executive Board annually presents the Member of the Year and the Lifetime Achievement Awards. of the year Member With a majority vote, the award may be conferred by the FCIAAO Executive Board and presented to a FCIAAO Regular, Subscribing or Associate Member (in good standing) who has made a significant contribution to the Chapter in the previous year through active participation in its activities and who has made an outstanding contribution to the realization of the FCIAAO mission in his or her career. The recipient shall receive complimentary registrations (non transferrable) to the TPP Conference and FCIAAO Annual Conference immediately succeeding the conferring of the award.

Achievement Lifetime Nomination forms are available on the Chapter website and must be submitted to FCIAAO Vice President, Renee Large (rlarge@ccpao.com), by March 14, 2026. Recipients will be announced at the FCIAAO Annual Business Meeting (banquet dinner) on Thursday, May 1, 2026. With a majority vote, the award may be conferred by the FCIAAO Executive Board and presented to a Regular, Subscribing or Associate member (in good standing with at least 15 years of FCIAAO membership) who has made significant contributions to the Chapter through active participation in its activities and who has made an outstanding contribution to the realization of the FCIAAO mission in his or her career. The recipient shall receive complimentary life FCIAAO membership and registrations (non- transferrable) to the TPP Conference and FCIAAO Annual Conference immediately succeeding the conferring of the award.

Submit Nomination

Submit Nomination

Past Recipients

2025 - Kenny Pennington 2024 - Pat Alesandrini, SRA, CAE, RES 2023 - Will Shepherd, Esq. 2022 - Tim Wilmath, MAI 2021 - Neil “Nick” Nikkinen, MAI, CAE, AAS 2020 - Gaylord “Jay” Wood, Esq. Russel Counts 2019 - Hon. Roger Suggs, CFA, AAS 2018 - Hon. Villie M. Smith, CFA, ASA Hon. David Nolte, CFA, ASA

2025 - Gwen Jones, AAS, CFE 2024 - Lori Dorian, CPA 2023 - Justin Edwards, AAS, PPS, CFE 2022 - Lyn Andrzejewski 2021 - Steve Weissman, RES, CFE 2020 - Hon. Mike Twitty, MAI, CFA 2019 - Terry Taylor, CAE, RES, AAS, CFE 2018 - Will Shepherd, Esq.

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What are they - and Why You Should Join Property Appraiser Google Groups Manuel J. Padron, MSM, CFE

Purpose and Concept The Property Appraiser Google Groups, aka Roundtables, were created to strengthen collaboration across Florida’s Property Appraiser offices by providing a trusted, professional network where staff can ask questions, share expertise, and learn from one another. These groups serve as both an active discussion forum and a living knowledge base, preserving years of shared insight that members can reference at any time. Chief Deputy, Hernando County Gina Fletcher, CFE, AAS, CPM Asst. Property Appraiser, Leon County

To make participation simple and accessible statewide, the Roundtables were built within the Google Groups environment. This platform allows members to engage easily, search past discussions, and stay connected without the need for additional software or complex setup. While counties may operate different CAMA systems and internal processes, we share far more similarities than differences. All Property Appraisers operate under the same Florida Statutes and guidance from the Department of Revenue (DOR). Professionally, we are also united through the FCIAAO, which provides training, development, and a strong statewide network. The success of that FCIAAO model directly inspired the creation of these Roundtable groups. Why the Roundtables Matter The Roundtables are more than discussion boards — they are a practical support system. Members regularly exchange best practices, clarify statutory interpretations, and offer real-world solutions to challenges faced across offices.

Available Professional Groups To ensure discussions remain relevant and productive, several focused Roundtables are available: Property Appraiser Roundtable Property Appraiser Administrative Roundtable Property Appraiser HRM Roundtable Property Appraiser DEED Roundtable PA Public Service & Exemptions Roundtable systems, Property Appraiser websites, custom-built applications, and other operational tools, helping offices make informed decisions and avoid reinventing the wheel. On the technical side, the groups also function as a valuable contact network for the various systems and tools used statewide. Members discuss the strengths and limitations of different CAMA

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PA Google Groups (continued)

Property Appraiser DEED Roundtable Created for staff responsible for processing deeds. Discussions focus on deed interpretation, statutory considerations, procedures, and workflow challenges. PA Public Service & Exemptions Roundtable Designed for Customer Service and Exemptions teams. Topics include exemptions processing, front-end procedures, public interaction, and If you are not already a member of the original Property Appraiser Roundtable or any of the specialized groups listed above, joining is easy. Simply send an email to: rob.brown@sumtercountyfl.gov james.johnson@hernandocounty.us An invitation will be sent, and assistance will be provided to help you get connected. related operational issues. Access and Membership

Intended Audience by Group Property Appraiser Roundtable The largest and most active group, open to all staff. This is the primary forum for broad questions, best practices, and general information sharing. Property Appraiser Administrative Roundtable Designed for Directors, Chief Deputies, and other senior-level staff who report directly to the Property Appraiser. This group provides a focused setting for administrative, managerial, or sensitive topics that may not be appropriate for the larger Roundtable. Property Appraiser HRM Roundtable Intended for Human Resource professionals. Topics include HR laws, policies, compliance requirements, and personnel practices specific to Property Appraiser offices.

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THE POWER OF BELIEF

Most of us can think of someone who changed our lives. They didn’t have to help us, and it wasn’t part of their job. But they saw potential in us before we saw it ourselves. They looked beyond our doubts and flaws and chose to believe in who we could become. And here’s the part we don’t talk about enough: their belief didn’t just boost our confidence. It shifted our trajectory. It became the quiet catalyst that nudged us toward the life we’re living today. Their belief held up a mirror we couldn’t yet hold for ourselves, showing us who we could be, not who we feared we were. This time of year always brings a simple but powerful lesson to mind. At some point in our childhood, most of us believed in Santa Claus.

CREGG DALTON, MBA, CFA CITRUS COUNTY PROPERTY APPRAISER

Parents, grandparents, teachers. They stayed up late wrapping gifts. They whispered reminders to be kind. They worked hard behind the scenes to keep the belief alive. And for a while, that belief changed how we showed up. We acted differently. We put in more effort. We believed being good mattered, that our actions were noticed, and that kindness was rewarded. It wasn’t about Santa being real, but about the power of belief. Eventually, we learned the truth. But the magic didn’t go away; it simply moved to something new. Not because we had proof. Not because it was logical. But because someone we trusted told us a story and chose to protect it.

We grew up and became the ones responsible for carrying others' beliefs. I didn’t meet a leader who truly believed in me until my 30s. This person didn’t just say encouraging words, they meant them. They believed in me deeply, consistently, and openly, even before I believed in myself. And that one act of belief changed the entire trajectory of my life, professionally and personally. That’s why I think one of the best qualities a leader can have is this: To believe in someone so deeply that they begin to believe in themselves. It’s not just about

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Leadership Focus: The Power of Belief (continued)

The world doesn’t change because of systems or slogans. It changes when someone believes in another person enough to inspire them. As leaders, we have the power to inspire others every day. We can use that power to wear people down, or we can use it to motivate them. Saying “I believe in you” might seem small, but to someone who needs it, it means everything. It can change a career, a family, or even a generation. Sure, belief will burn you sometimes. But the reward, the impact, and the legacy you create? It’s worth every scar. So here’s my challenge for you: Find someone. At work. At home. In your circle. Tell them you believe in them. Then prove it. Show up. Stay consistent. Protect the belief until they’re strong enough to carry it themselves. Because when you believe in people enough to push them, guide them, and stand beside them, you’re not just building confidence. You’re building a legacy. And that’s what great leadership does. Cregg Dalton, Citrus County Property Appraiser, regularly presents on leadership at FCIAAO and IAAO conferences. He has authored multiple leadership focused articles published in Fair + Equitable, IAAO’s official magazine. To subscribe to his weekly ‘Friday Leadership Focus’ emails click here.

When you believe people can grow, you invest a lot in them. You see potential where others see problems. You give second chances. Sometimes third. You might even stay up late thinking about someone else’s future as if it were your own. And yes, sometimes it burns you. Some people won’t show up. Some won’t stay consistent. Some won’t keep the promises they make to themselves. Belief has been both my biggest strength and my biggest weakness. It’s the reason I win. And sometimes, the reason I lose. But for every person who disappoints you, there are ten who go further than they ever thought possible. Ten who take the belief you gave them and turn it into momentum. Ten who show that your faith in them was right. It was even ahead of its time. And that’s why I’ll never stop betting on people. saying you believe in someone. It’s about showing up, staying close, and supporting them as they grow into who they’re meant to be. Because belief is contagious. Belief quietly motivates us to keep going, even when it would be easier to give up. It keeps us humble, hungry, and human. It reminds us that greatness isn’t just for a select few. Anyone willing to work hard and keep trying can achieve it.

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ProfessionalDesignation

News

Seasons Greetings and Happy New Year from the FCIAAO Professional Designation Committee! As we wrap up another year, I thought it would be a good idea to provide an update on the IAAO Professional Designation program. According to IAAO’s Professional Development Committee, there have been a total of 171 new applications for designation candidacy through October. The Assessment Administration Specialist (AAS) and Residential Evaluation Specialist (RES) designations continue to be the most pursued – accounting for 64 percent of the total.

TRACY DRAKE, CFA CAE, ASA, RES, AAS

There have been a total of 85 designations earned and conferred through October. The AAS and RES designations have accounted for more than 70 percent of the total.

Did You Know?

As of October 2025: There are 446 candidates pursuing an IAAO designation. There are 1,058 designees who have earned 1,268 IAAO professional designations. Sixty-four jurisdictions hold IAAO’s Certificate of Excellence in Assessment Administration (CEAA). Sixteen , or 25 percent, are Florida counties. The Tony Hodge Award is granted to FCIAAO members who earn their IAAO designation. At the 2026 FCIAAO Annual Conference in Kissimmee, the Executive Board will recognize the hard work of new designees and present them with a $500 check! To be eligible, new designees must be a FCIAAO member in good standing for 24 months prior to being awarded their IAAO designation. New designees should email a copy of IAAO’s letter conferring the designation to tdrake@ccpao.com.

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2026 IAAO ELECTION NEWS

On January 1, 2026, Florida Chapter member, Terry Taylor, was sworn in as the 2026 IAAO President-Elect. He will automatically become IAAO President in 2027. Terry has dedicated 35 years to the assessment profession. His IAAO leadership experience includes serving as Region 3 Director from 2021 to 2023, where he contributed to Procedural Rule updates, enhancements to the Certificate of Excellence in Assessment Administration, International Engagement initiatives, Education and Professional Development efforts, and IAAO Fellows recognition. Terry is also a certified IAAO Instructor. He has been an active member of the Florida Chapter of IAAO since 1993 and has served on the Real Property Committee since 2016, chairing the committee from 2018 to the present.

Terry Taylor, CAE, RES, AAS 2026 IAAO President - Elect

Throughout his career, Terry has demonstrated an unwavering commitment to FCIAAO, exemplifying hard work and meaningful accomplishments. He consistently provides encouragement and support to those pursuing success in the appraisal profession. His motivation and leadership inspire us all, and we look forward to his continued service and leadership within IAAO. Please join FCIAAO in congratulating Terry and supporting him as President-Elect.

FCIAAO Member Benefits

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MEMBER spot l ight

County: Marion County Name : Crystal Koontz

CRYSTAL KOONTZ, CFE TANGIBLE PERSONAL PROPERTY MANAGER

What is the best career advice you have been given? The best career advice that I have been given was to find work that aligns with your values and strengths. Always be reliable, curious, and willing to learn. Ask questions and learn as you go. Why did you join FCIAAO? I joined the FCIAAO to expand my knowledge, build professional relationships, and learn from experienced individuals in the appraisal field. Joining FCIAAO allows me to be a part of the educational opportunities offered that support continuous learning, as well as attend conferences throughout the year, which further enhances my professional growth and industry understanding.

What do you do for the Property Appraiser? I am the Tangible Personal Property Manager at the Marion County Property Appraiser's office. How long have you been employed by the Property Appraiser? I have been employed with the Marion County Property Appraiser's office for five years. I started in the customer service department. I then moved briefly to the commercial department and finally found my permanent home in the tangible department. What do you like most about your job? I really enjoy working in the tangible department because it aligns well with my personality. I'm naturally reserved and observant, and I enjoy paying close attention to details, staying productive, and supporting others to help our team succeed. We also have an excellent team, which makes it even more enjoyable.

Please describe the most memorable session, discussion, or experience you had at the 2025 Annual FCIAAO TPP Conference in Kissimmee? I enjoyed the variety of sessions offered at the TPP Conference in Kissimmee. The two sessions that I especially enjoyed were the presentation by Citrus County Property Appraiser Cregg Dalton, The Most Important Property You Manage/Assess? Yourself, and the UF/IFAS agriculture presentation by Dr. Nathan Boyd. I also like the informative legal update discussion held by Alexander Luca.

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MEMBER spot l ight

What’s one thing people would be surprised to know about you? One thing people would be surprised to know about me is that I have never seen snow. I plan on changing this soon by visiting my daughter’s new home in Philadelphia. What are your hobbies and interests outside your job? I enjoy traveling, gardening, and spending time with my family.

Do you live by any particular mantra? If you can be anything in this world, be kind. had an amazing time together, experienced magnificent sights and created memories that I will always treasure. Where was your best vacation ever? My best vacation ever was a week-long stay at the Grand Canyon with my three adult children. We

I was struck by the unique challenges faced by appraisers from different jurisdictions and the innovative approaches they used to overcome them. Many jurisdictions in Florida already use resources such as PowerBI, EagleView, NearMap, and tablets but the

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CUSTOMER SERVICE & PUBLIC TRUST DURING EXEMPTION SEASON

As we start the new year and a fresh exemption season is at hand, property exemptions, values, and taxes are often seen as just a number on the bill of a taxpayer. Behind every application, question, phone call, email, or chat message is a taxpayer whose home, finances, and sense of security are directly affected. Homestead Exemption and Save Our Homes exist to benefit homeowners, yet their effectiveness and understanding depends on the people who administer them. At the heart of this process is a customer service-oriented team that understands taxpayers are not interruptions or statistics, but the very reason public servants exist. How these daily interactions are handled can shape not only individual outcomes, but also Homestead Exemption and Save Our Homes are programs designed to serve the taxpayer, who are the most important people in the community. Public offices depend on their trust and participation. We must remember that taxpayers are not dependent upon government offices but rather, government offices exist because of taxpayers and should not be treated as interruptions to the workday but the main purpose of the work. Taxpayers who call or visit the office are doing a favor by seeking correct information and ensuring compliance. They are not cold statistics, but real people public trust in a Property Appraiser’s office itself.

with emotions, concerns, and unique circumstances. Many are first-time homebuyers, seniors on fixed incomes, or individuals navigating complex property tax rules for the first time. A customer service-oriented team recognizes the human side of these interactions and responds with patience, respect, and empathy. Providing assistance with homestead exemption is not about arguing policies or matching wits and energy with taxpayers. Instead, it is about offering clear explanations, professional guidance, and accurate information so residents can access the benefits intended for them. Courteous and attentive service helps prevent costly mistakes such as missed deadlines, improper filings, or lost tax savings, while also reducing Equally important to serving taxpayers well is investing in the staff who serve them. Ongoing training ensures team members are confident in their knowledge, consistent in their responses, and prepared to manage complex or high-volume situations, especially during peak filing periods. Supporting staff during busy times, through clear communication, adequate resources, and a culture of teamwork, helps prevent burnout and promotes a healthy, positive work atmosphere. A team member that feels valued and equipped can provide professional, courteous service to taxpayers that they deserve. appeals, complaints, and confusion for the office.

VERONICA JARMAN, CFE DIRECTOR OF CUSTOMER SERVICE & EXEMPTIONS

ADMINISTRATOR NASSAU COUNTY

Taxpayers are the foundation that allows government offices to function and public services to exist. They are a vital part of every division of government and serving them well is both a responsibility and a privilege. As we start a fresh exemption season, let us commit to a strong customer service team by supporting staff, promoting fairness, encouraging compliance, and building a lasting public trust. By valuing both taxpayers and team members, programs like Homestead Exemption and Save Our Homes can fully achieve their purpose of serving the community with integrity and reinforcing the true meaning of public service. Veronica has been with the Nassau County Property Appraiser’s office for 10 years and currently serves as the Exemptions Steering Committee Chair.

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Calling all Vendors ! Calling all Vendors! 2026 FCIAAO 38 th Annual Conference 2026 FCIAAO 38th

April 29 to May 1, 2026 Kissimmee, Florida

Join us at our Annual Conference being held at the Embassy Suites Lake Buena Vista South. The Florida Chapter of the International Association of Assessing Officers (FCIAAO) invites you become a valued sponsor to showcase your products, connect with industry leaders, and gain valuable exposure.

Select from five sponsorship levels tailored to maximize your impact.

SPONSORSHIP DETAILS Click Here

**NEW** 4 - Vendor Lunch and Learn spaces available!

Vendor Booth $1000 Conference Registration List Participate in Vendor Giveaways Complimentary Wi-Fi

Logo & Link on FCIAAO website Logo on Banquet Slideshow

6' Table & 2 Chairs Registration for 2 guests Banquet Dinner for 2

Silver $1500

Gold $2500

Platinum $3500 Diamond $4500

Vendor Booth + Promotions in Public

Silver + Additional Guest Logo included in Conference Collateral Materials Signage at Selected Option or Branding on Custom Items

Gold + 1/2-page Ad in Event Agenda & Quarterly Newsletter Exclusive Branding on Custom Items

Platinum + Speaking Opportunity at Selected Event Option

Announcements Prominent Logo Placement

1/4-page Ad in Event Agenda & Quarterly Newsletter

Vendor Registration Click Here Deadline Mar 30, 2026

RESERVE YOUR SPOT TODAY! Don’t delay, spaces are limited! This is your chance to connect with over 300 attendees and more than 25 Property Appraisers.

HOTEL ROOM RATE $179/NIGHT

Embassy Suites Lake Buena Vista South 4955 Kyngs Heath Rd Kissimmee, FL 34746 (407) 597-4000

Hotel Reservation Click Here Room Rate Deadline March 27, 2026

PARKING $12/DAY

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SPOTLIGHT

The east central region features the City of St. Augustine and its historic downtown. The City of St. Augustine, established in 1565, is the oldest city in the United States and offers vast historical sites, including the Castillo de San Marcos National Monument. The Castillo de San Marcos is the oldest masonry fort in the United States and was constructed between 1672 and 1695 by the Spanish to protect St. Augustine and Florida. This area also includes the extravagant hotels built by Henry Flagler, the Ponce de León Hotel (now Flagler College) and the Alcazar Hotel (now city hall). Anastasia State Park, the St. Augustine Amphitheatre, and the St. Augustine Lighthouse & Maritime Museum are also key attractions in this area. communities in the United States. In the southern part of this region is the quaint beach town of Vilano Beach and its main street. This area is also where Nocatee is located, which is one of the top selling master-planned

ST. JOHNS COUNTY

St. Johns County, established in 1821, is one of Florida’s first two counties. St. Johns County also includes the first city in the United States, St. Augustine. Located in Northeast Florida just south of Jacksonville, St. Johns County has a population of 343,516 people and is comprised of 601 square miles. It is bordered by water on two sides with 42 miles of the Atlantic Ocean shoreline to the east and the St. Johns River to the west. St. Johns County is rich in history, heritage, culture and nature and offers an array of experiences and lifestyles throughout each of its different regions. The northeast region features Ponte Vedra and Ponte Vedra Beach, which includes luxury homes and resorts as well as world-renowned golf courses. This area is home to The PGA TOUR headquarters and THE PLAYERS Championship golf tournament featuring the world’s top golfers.

BY THE NUMBERS

TOTAL JUST VALUE $90.3 BILLION TANGIBLE ACCOUNTS 12,417 REAL PROPERTY PARCELS 168,333 TOTAL TAXABLE VALUE $59.1 BILLION TAXABLE VALUE PER PARCEL $327,274

*2025 Tax Roll EMPLOYEES 49

EDDIE CREAMER, CFA PROPERTY APPRAISER

Castillo de San Marcos

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COUNTY SPOTLIGHT

ST. JOHNS COUNTY

The northwest region includes the master-planned communities of Julington Creek Plantation, RiverTown and more as well as the retail area of Durbin Park Pavilion. This area attracts those who work in Jacksonville but want to live in St. Johns County for its top rated public schools. St. Johns County’s economy is driven by tourism. The county is a top destination for millions of visitors yearly who are attracted to the area for its history, beaches and events. For the past 30+ years during November through January, the City of St. Augustine hosts Nights of Lights, where the downtown buildings are decorated in millions of white lights. This event has been recognized as one of the top 10 holiday light displays in the world by National Geographic. Also, the Sing Out Loud Festival is an annual event in September with live music performances featuring more than 100 national, regional and local artists. St. Johns County is a highly desirable place to live thanks to its exceptional quality of life and all that it has to offer. In fact, from 2020 to 2025, St. Johns County’s population increased by 4.44% annually. Also, on average the St. Johns County Property Appraiser’s Office has processed more than 10,000 homestead exemption applications yearly from 2020 to 2025. As St. Johns County continues to grow, the St. Johns County Property Appraiser’s Office remains committed to providing outstanding customer service to the property owners and community. For more information, visit www.sjcpa.gov.

St. Augustine Lighthouse

The southeast region includes the City of St. Augustine Beach where the St. Johns County Ocean & Fishing Pier is enjoyed by residents and visitors. Further south in this region is the Fort Matanzas National Monument. Completed in 1742, Fort Matanzas is a coquina watchtower that was built by the Spanish to defend the southern approach to St. Augustine. The picturesque Faver-Dykes State Park that winds along Pellicer Creek is also located here. The southwest region is primarily rural and includes the towns of Elkton and Hastings. This agricultural area was initially established to grow food for Henry Flagler’s hotels in downtown St. Augustine. Originally, potatoes were the main crop grown, making Hastings known as the potato capital of Florida. This area is still an active agricultural community today and is steadily increasing in population due to its housing affordability.

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advice SAGE

Your Quick Guide to Florida Property Tax Resources

thank yourself later when you need quick access to Chapters 192 through 197 and beyond. Want to go beyond just reading rules and statutes? Check out Inside PTO, a set of training modules that explain why the rules exist and how PTO applies them. These modules are perfect for onboarding new staff or refreshing your own knowledge. Topics like “Time Trend Sales Analysis” and “Sale Qualification Study” are available now, and they give you insight into how PTO ensures uniformity statewide. Understanding these concepts can help you strengthen your ratio studies and defend your valuation models during oversight reviews. Sometimes the law leaves room for interpretation. That’s where Attorney General Opinions (AGOs) come in. They clarify tricky questions like homestead eligibility or VAB procedures. All Florida AG Opinions are searchable on the Attorney General’s website. Just remember, they cover more than property tax, so use keywords like “ad valorem” or “property appraiser” to zero in on what you need. These opinions aren’t binding like statutes, but they carry persuasive weight and can help you defend your position when the law isn’t crystal clear. When laws and procedures change, PTO Bulletins are your early alert system. They’re posted in the Florida Tax Law Library, which—if you only remember one resource—should be your go-to. The Tax Law Library is a one-stop shop for statutes, rules, bulletins, TIPs, TAAs, and even court decisions. It’s the fastest way to

If you’ve ever felt like navigating Florida’s property tax laws is like wandering through a giant maze with no exit sign, you’re not alone. Between statutes, rules, bulletins, and opinions, it can feel overwhelming, even for seasoned professionals. The good news? There’s a clear path through the complexity, and once you know where to look, it becomes second nature. Let’s break it down so you spend less time searching and more time doing what you do best: providing accurate, defensible assessments. Start with the Florida Department of Revenue (DOR). Think of it as your home base for property tax guidance. The Manual of Instructions (MOI) is your playbook for appraisal standards, TRIM compliance, forms, and mapping guidance. It’s the first stop when you need to confirm how a statute translates into day-to-day practice. Then there’s Chapter 12D of the Florida Administrative Code, better known as the “Property Tax Rules.” These rules cover everything from TRIM deadlines to VAB hearings and exemptions. Pro tip: When someone asks, “Where does it say that?”—quote the rule number. It’s your best defense in hearings and internal audits. These rules interpret the Florida Statutes, which are the foundation of property taxation in our state. And here’s a time-saver: instead of hunting through multiple chapters, the DOR publishes a single PDF every year called “Chapters Relating to Ad Valorem Taxation as Amended by the Legislature.” Bookmark it—you’ll

SAGE SULLIVAN DUVAL COUNTY

cross-reference a statute change, confirm a form update, and find any advisory that might affect your workflow. Pro tip: Use statute numbers or keywords like “TRIM” or “homestead lien notice” for quick results. You can even sign up for automated email notifications from DOR, but fair warning—they won’t be limited to property tax updates, so expect a mix of tax topics. Here’s my final advice: build a bookmark folder with these critical links. Document important updates with a source trail— statute, rule, bulletin, opinion. And keep a quick reference of the statutes, rules, AGOs, and cases that matter most to your role. It’s a lifesaver when you need answers fast, especially during hearings or when responding to taxpayer inquiries. Having your own “go-to” resource kit means less scrambling and more confidence in your decisions. Have a tip or a success story? If you’ve used these resources to solve a tough issue, share it! I’d love to feature real-world wins in the next Sage Advice. After all, the best way to navigate this maze is together.

STAYING APPRAISED

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CALENDAR

Education

Registration Info

Course No

Course Name

Location/Date

Virtual Mar 9-12, 2026

Fundamentals of Real Property Appraisal

IAAO 101

DOR Link

Virtual Mar 23-26, 2026

IAAO 300

Fundamentals of Mass Appraisal

DOR Link

Virtual Apr 6-9, 2026

IAAO 102

DOR Link

Income Approach to Valuation

Virtual April 27-30, 2026

Principles & Techniques of Cadastral Mapping

IAAO 600

DOR Link

Virtual May 11-14, 2026

IAAO 402

Tax Policy

DOR Link

Virtual June 8-11, 2026

IAAO 201

Appraisal of Land

DOR Link

Bundle of Rights: The six basic rights associated with the private ownership of property. They are; 1) The right to sell. 2) The right to lease or rent, 3) The right to use, 4) The right to give away, 5) The right to enter or leave (real property), and 6) The right to refuse to do any of these. Four rights removed from the bundle of rights in favor of government control are: 1) Taxation, 2) Eminent domain, 3) Police power, and 4) Escheat.

Terminolgy 101 MASS APPRAISAL

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JOB OPPORTUNITIES

COUNTY

JOB

COUNTY

JOB

Appraiser Analyst II, Commercial Valuations Appraiser I, TPP Valuations Manager, Commercial Valuations

Public Service Representative

ORANGE

ALACHUA

GIS Cadastral Mapper Residential Valuation Appraiser

PALM BEACH

BREVARD

Education Coordinator

Appraisal Tech I - RP Improvement Appraiser I Admin Tech I - Records

CHARLOTTE

POLK

Commercial Appraiser

Appraiser/Evaluator Exemptions Specialist General Legal Counsel

Residential Valuation Supervisor

ESCAMBIA

SARASOTA

LAKE

DOR

VARIOUS

VARIOUS

To update, remove or add job opportunities to our website, contact Will Walsh: william.walsh@putnam-fl.gov

LEON

Residential Land Appraiser

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A publication by the Florida Chapter of the International Association of Assessing Officers www.fciaao.org *2026