Department of Revenue cites ‘selective reappraisals’ in report

By WILLIAM SNOWDEN
Editor

The state Department of Revenue has issued a post-roll analysis that found issues with the 2022 and 2023 tax rolls and “selective reappraisals” for improved residential properties.


Wakulla County Property Appraiser Ed Brimner acknowledged receiving letters for 2022 and 2023 but said steps are being taken to correct the issue.
He said it goes back to his guys in the field being able to update the system with relevant information about homes – which he accused his predessor in office with messing with.
“I don’t know how he did it, but Brad jiggered the system so it didn’t update,” Brimner said, referring to former property appraiser Brad Harvey, who is currently in prison for embezzling money from the office’s budget.
The DOR letter found the change in just value for sold properties from 2022’s final roll to the 2023 preliminary roll was 17.97% compared to to the change in value for unsold properties of 9.58% – an 8.39% point difference. The letter notes that a difference of more than 5% could indicate selective reappraisal – also known as sales chasing, which is a substantive change in the value of a recently sold property, while not also reviewing and applying the same criteria to properties that have not sold.
A further review by DOR indicated a value increase in 2023 of 18.4% of sold homes and 10.22% for unsold homes, and across market areas showing increases between 16.64 to 24.47% for sold, and 6.20 and 12.51% for unsold.
This indicates the values for sold single family homes have been developed using different appraisal practices than those applied to unsold homes, the DOR wrote.
In 2022, the DOR noted a change in values for sold properties in 2021 to 2022 of 13.64%, compared to the change in unsold properties of 6.82% – a 6.83% difference. Further analysis did not find systemic issues, the DOR wrote in its report.
In 2021, the DOR found the tax roll met the standards for uniformity.
In a phone conversation, Brimner acknowledged the “sales chasing,” saying: “That is absolutely correct. That did indeed happen.”
But, he added, he explained the reasons for it to DOR and said he has a 5-year plan to change it. He said DOR looked at it and said it’s not a problem at this point.
As an example of what’s not happening with updating information on unsold homes, Brimner gave the example of a home built in 1970 – as soon as it’s built, it begins to depreciate. When his field guys go out, they need to update that that home in the example has a new roof, a new AC, has been remodeled.
“The house was built in 1970, but the effective year built might be 1995 – which changes the depreciation level on that house.”
“We talked to DOR,” he said. “They are well aware of what’s going on.” While the letters say one thing, Brimner added: “DOR will tell you things are being drastically improved and they are very happy about it.”