4. Profit method. Used for trading properties where evidence of rates is slight, such as hotels, restaurants and old-age homes. A three-year average of operating income (derived from the profit and loss or income statement) is capitalized using an appropriate yield. Note that since the variables used are inherent to the property and are not market-derived, therefore unless appropriate adjustments are made, the resulting value will be value-in-use or investment value, not market value.
NOTICE: The Hillsborough County Property Appraiser’s office has released an addendum to its Invitation For Bid No. 8254, Full Hybrid (Gas-Electric) car leasing project. This addendum includes a revision to the minimum requirement for the Excess Wear & Tear Agreement, the removal of the requirement for a Non-Appropriation of Funds Clause, and an extension of both the Response Submittal Deadline and Tentative Award Date. For details of the addendum, please click here.
I just wanted to let you know how helpful Mike Nichols was in helping us through a complicated situation in a real estate transaction where a tax certificate had been sold on the subject property. He went above and beyond the call of duty, patiently explaining the situation separately to all three parties involved. The issue was resolved with his help and his response was excellent.
Congratulations to the Town of Eatonville Florida for winning a $25,000 grant from the Robert Wood Johnson Foundation for improving the overall health of its residents. Initiatives such as Healthy Eatonville Place caught the attention of the foundation because of its community outreach success in diabetes prevention and management. Town officials also showcased programs addressing economic issues that affect physical health like access to healthy food with a community garden with organic fruits and vegetables offered free of charge to residents. As one of the smallest cities or towns in Orange County, Eatonville is an excellent example of grass roots problem solving.  
Department is an industry leader in valuation services, counseling and advisory services. As one of the larger appraisal firms in the Tampa Bay Area, we have a depth of appraisal expertise in a wide variety of areas. We have commercial and industrial appraisers fluent in Spanish and Polish. We have extensive experience appraising properties of all sizes from the smallest retail or mixed use properties to large condominium developments or regional shopping centers. We
Any attempt to accommodate him, any appraisal only leads him to go a step further. — Steven Erlanger, New York Times, "Amid the Trumpian Chaos, Europe Sees a Strategy: Divide and Conquer," 13 July 2018 Lenders looked harder at credit histories and property appraisals. — Susan Tompor, Detroit Free Press, "Students aren't the only ones crushed by school debt," 11 July 2018 Your mirror and/or a brutally honest friend are your best advisers on a garment-by-garment appraisal. — Ellen Warren, chicagotribune.com, "Going for a strong shoulder with (still stylish) shoulder pads," 10 July 2018 The median price for a luxury home in Fairfield County—categorized as the top 10% of sales—dropped by 6.9% year-over-year in the first quarter of 2018, according to data from appraisal firm Miller Samuel. — Katherine Clarke, WSJ, "Railroad Chief’s Equestrian Estate Returns for 40% Off," 3 July 2018 Samuels worked for a mortgage company in Landover, Md., and then started her own real estate appraisal business. — Karin Tanabe, Washington Post, "At home with ‘The Real Housewives of Potomac’," 21 June 2018 Services range from: market analysis; marketing; negotiating; on-site representation at the home inspection; repair issues; complying with local/state requirements; paperwork; and appraisal issues. — Anchorage Daily News, "Real estate deal seem to good to be true? Here are a couple warning signs.," 4 May 2018 The big cities of this state are all grappling with the same housing affliction: housing stock that can’t keep pace with rapid population growth and sky-high home appraisals driving people out of their neighborhoods. — Gilbert Garcia, San Antonio Express-News, "City searches for the regulatory sweet spot with short-term rentals," 6 June 2018 The president's own estimates of his net worth are frequently higher than independent appraisals. — chicagotribune.com, "Trump's net worth drops to $2.8 billion, lowest since campaign," 31 May 2018
In addition, there are professional appraisal organizations, organized as private non-profit organizations that date to the Great Depression of the 1930s. One of the oldest in the United States is the American Society of Farm Managers and Rural Appraisers (ASFMRA), which was founded in 1929.[28] Others were founded as needed and the opportunity arose in specialized fields, such as the Appraisal Institute (AI) and the American Society of Appraisers (ASA) founded in the 1930s, the International Right of Way Association and the National Association of Realtors which were founded after World War II. These organizations all existed to establish and enforce standards, but their influence waned with increasing government regulation. In March 2007, three of these organizations (ASFMRA, ASA, and AI) announced an agreement in principle to merge. NAIFA (National Association of Independent Fee Appraisers), a charter member of The Appraisal Foundation, helped to write Title XI, the Real Estate Appraisal Reform Amendments. It was founded in 1961.
Incumbent Property Appraiser Pam Dubov is retiring after eight years in office. Elected in the wake of a scandal, she has provided steady leadership and sound service to the public. The office faces new challenges with her departure, including more impending retirements of senior staffers with institutional memory. The office also needs to upgrade both the software it uses to appraise Pinellas properties and the website that serves as the public portal.

Congratulations to the Town of Eatonville Florida for winning a $25,000 grant from the Robert Wood Johnson Foundation for improving the overall health of its residents. Initiatives such as Healthy Eatonville Place caught the attention of the foundation because of its community outreach success in diabetes prevention and management. Town officials also showcased programs addressing economic issues that affect physical health like access to healthy food with a community garden with organic fruits and vegetables offered free of charge to residents. As one of the smallest cities or towns in Orange County, Eatonville is an excellent example of grass roots problem solving.  


Appraisal practice in the United States is regulated by state. The Appraisal Foundation (TAF) is the primary standards body; its Appraisal Standards Board (ASB) promulgates and updates best practices as codified in the Uniform Standards of Professional Appraisal Practice (USPAP), while its Appraisal Qualifications Board (AQB) promulgates minimum standards for appraiser certification and licensing.
Data is collected on recent sales of properties similar to the subject being valued, called "comparables". Only SOLD properties may be used in an appraisal and determination of a property's value, as they represent amounts actually paid or agreed upon for properties. Sources of comparable data include real estate publications, public records, buyers, sellers, real estate brokers and/or agents, appraisers, and so on. Important details of each comparable sale are described in the appraisal report. Since comparable sales are not identical to the subject property, adjustments may be made for date of sale, location, style, amenities, square footage, site size, etc. The main idea is to simulate the price that would have been paid if each comparable sale were identical to the subject property. If the comparable is superior to the subject in a factor or aspect, then a downward adjustment is needed for that factor.[clarification needed] Likewise, if the comparable is inferior to the subject in an aspect, then an upward adjustment for that aspect is needed.[clarification needed] The adjustment is somewhat subjective and relies on the appraiser's training and experience. From the analysis of the group of adjusted sales prices of the comparable sales, the appraiser selects an indicator of value that is representative of the subject property. It is possible for various appraisers to choose a different indicator of value which ultimately will provide different property value.

E-mail: Click on the Request Public Records form to electronically request public records. To help us expedite and avoid delays in processing your request, please be as detailed as possible with the information you are requesting. When you submit a request, it is forwarded to Pinellas County Marketing & Communications for review. The request is then forwarded to the department liaison responsible for processing your request. You will receive an email acknowledging your request and informing you of the steps required to complete your request.
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