What this office does
The Property Appraiser's office determines the assessed value of every parcel of real estate and business personal property in Miami-Dade County each year. That value, after exemptions, is what every other local government (the county, cities, the school board, special districts) uses to calculate its share of your property tax bill. The office doesn't set tax rates or send tax bills; it only sets the value the rates are applied to. It also administers exemption programs, most notably the homestead exemption, and processes "Save Our Homes" assessment caps for existing homeowners.
How the office works
The Property Appraiser is elected countywide to a four-year term. Like Florida's other constitutional officers, the office's budget is reviewed through the state Department of Revenue's certification process rather than approved directly by the County Commission, which is meant to insulate valuation decisions from local political pressure. Property owners who disagree with their assessed value can file a petition with the county's Value Adjustment Board, a separate body from the Property Appraiser's office.
Current officeholder
Tomás Regalado, a Republican, took office as Property Appraiser on January 7, 2025, after winning election in November 2024. He spent decades as a Miami radio and television journalist, including as a correspondent covering Latin America, Africa, and the Middle East, before entering politics. He served on the Miami City Commission starting in 1996 and was elected Mayor of Miami in 2009, serving two terms through 2017. In 2018, President Trump appointed him Director of the Office of Cuba Broadcasting. Since taking office, Regalado has said his priorities include expanding exemptions and improving service for property owners.
Official Property Appraiser website ↗