Dear Mr. Snowden,

Thank you for reaching out to this office concerning post-roll analyses. As you noted, the 2021 analyses showed this office met all standards.

The 2022 analyses showed a larger increase in reported market values of recently sold properties than increases in properties that were not sold in 2022. This was followed in 2023 by an even larger spread in these values. These statistics were correct and correlated with changes this office was aware of and is addressing. For the short-term, there will be statistical anomalies as we transition from chasing statistics and focus on correctly assessing Wakulla County Properties.
A little background is necessary. When I was elected, I found garbage bags full of shredded materials. The prior property appraiser, Mr. Brad Harvey, and other employees spent the weekend prior to his arrest destroying evidence that might have been used by law enforcement. This action deprived me of this office’s historical actions and required me to begin my term from ground zero. In addition, the prior chief appraiser retired, the chief tax roll officer quit, the prior mapping specialist sued to overturn the election, and employees actively challenged every action taken by me. My first year was spent building the infrastructure of an office and few changes were made in 2021 assessments, so statistics indicated everything was good. I began making correct assessments in 2022 and statistical anomalies began to show up.
Artificially low assessments for one property means another citizen must pay more to make up the difference. The practice of giving certain citizens unfair tax advantages hurts our most vulnerable citizens more than those who can afford to pay their fair share of taxes. This office is tasked with determining the market value of all Wakulla County Properties. I will continue to pursue accurate market values in accordance with state statutes. Some unfair assessments I found follows:
In 2012, a property sold for $1,008,400. This sale price is a good indication of market value. Mr. Donnie Sparkman assigned this property a market value of $203,682; or 20% of the purchase price. By 2020, Mr. Sparkman, followed by Mr. Harvey, had increased the market value of this property $220,732, a mere 8% increase despite inflation and increases in overall values throughout Wakulla County. Mr. Sparkman and Mr. Harvey had neglected to update property characteristics and costs over the years, forcing commissioners and school board members to increase the tax rates to raise the funds necessary to operate the county government and schools. By 2023, my office increased the market value to $558,032, a 153% increase from 2020.
In 2013, another much smaller property sold for $370,000. Again, this sale price is a good indication of market value. The property appraiser’s office assigned this property a market value of $195,112; or 53% of the purchase price. In 2020, the reported market value of this property decreased to $187,351—a decrease despite inflation and increases in overall values throughout Wakulla County. Again, Mr. Sparkman and Mr. Harvey had neglected to update the property’s characteristics and costs over the years. By 2023, my office increased the market value to $311,361, a 66% increase from 2020.
Other examples of undervalued properties from prior administrations are:
In 2012, a property sold for $650,000 and Mr. Sparkman assessed it at $259,855. In 2020, the market value was reported as $329,890. By 2023, my office increased the market value to $533,486.
In 2016, a property sold for $1,969,500 and Mr. Sparkman assessed it for $549,001. By 2023, my office increased the market value to $1,411,962.
There have been no Value Adjustment challenges to any of these 2023 values. The lack of Value Adjustment Board challenges indicates our values are correct and these property owners knew they were getting very advantageous assessments.
An recent example from my office on how we access property highlights the difference between Mr. Sparkman and me. A property that sold in 2023 for $2,129,700 was I assessed it at $1,632,834. This value subtracted out tangible personal property (TPP) from the sale as TPP is assessed separately.
The Florida Department of Revenue is well aware of the myriad of changes we are making and that these changes will result in honest and impartial assessments. They know our field evaluators have received updated training and are visiting every property in Wakulla County to update property characteristics. This will take about 3 more years to complete.
I knew this office had many problems when I was elected. I also knew it would take more than a year to implement the changes required to correct errors made over the last couple of decades. We are making progress and this year’s post-roll analysis will reflect these improvements. Correctly assessing all properties allows our commissioners and school board to lower the millage rate on all properties and everyone pays their fair share of taxes required to operate this county. I remain committed to Honest and Impartial Assessments.
Again, thank you for allowing me to address these analyses.
Sincerely,
Ed Brimner, CFA

Ed Brimner is Wakulla County Property Appraiser and a candidate for re-election.

Editor’s Note: Candidate Donnie Sparkman was offered an opportunity to respond but has yet to send a response.