Property taxation provides local government funding in Florida.
The state's fundamental interest in the property tax system is to ensure that all property is assessed at just value with equity and uniformity within and between counties. PTA accomplishes this through promulgation of rules governing all aspects of property taxation, reviewing tax rolls submitted to the department by property appraisers each year, conducting procedural audits and providing aid and assistance to local property appraisers. In 2000, the statewide average level of assessment was 98.2 weighted by just value.