In accordance with Section 195.087, Florida Statutes, the Sarasota County Property Appraiser (SCPA) shall submit to the Department of Revenue (DOR) and the Board of County Commissioners (BOCC) a budget for the upcoming fiscal year (October 1 to September 30) by June 1. The DOR shall review and notify the SCPA and the BOCC of its tentative budget amendments and changes by July 15. The SCPA and BOCC may submit additional information or testimony to the DOR respecting the budget. The DOR shall make its final budget amendments or changes to the budget and provide notice thereof to the SCPA and BOCC by August 15.
The budget is comprised of four (4) appropriation categories: Personnel Services, Operating Expenses, Operating Capital Outlay, and Non-Operating.
- 1. "Personnel Services" includes expenditures for salaries, wages and related employee benefits. Employee benefits include employer contributions to a retirement system, social security, insurance, sick leave, terminal pay, and similar direct benefits as well as other costs such as other post-employment benefits, worker’s compensation and unemployment compensation insurance.
- 2. "Operating Expenses" includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personnel services or capital outlays.
- 3. "Operating Capital Outlay" includes expenditures for the acquisition of or addition to fixed assets.
- 4. "Non-Operating" includes expenditures for unknown or unexpected emergencies and reserve funds for specific purposes that are probable yet unresolved.
View the Sarasota County Property Appraiser's approved budget