July 2023 | Issue No. 14 Newsletter

Why Separation of Powers is so important to our citizens.

The term Separation of Powers brings me back to my middle school years when I was learning about the three branches of government: Legislative, Executive, and Judicial. These three branches all have their own distinct separate powers and duties within our government to ensure there is no abuse of power by any branch. This same Separation of Powers holds true in our local government as well as with our separate taxing authorities. The taxing authorities in Citrus County are the Citrus County School Board, the Board of County Commissioners, the City of Crystal River, the City of Inverness, the Homosassa Special Water District, Mosquito Control, and Southwest Florida Water Management District.

I’m sure you are probably asking yourself at this point - Why is the Citrus County Property Appraiser talking about Separation of Powers in today’s guest column? By the end of my column today, my goal is to give you the answer to that question. 

As the Citrus County Property Appraiser, I continually hear comments directed towards our office as a whole – “I hope you don’t raise my taxes!” or “Why did you increase my property taxes?” I have even read some similar comments in the Chronicle’s Sound Off section. These comments are understandable when it comes to the financial obligations of our property owners. 

The Citrus County Property Appraiser’s Office appraises approximately 147,000 properties and 7,200 tangible accounts in our county, placing a fair and equitable market value on the property. Over time, due to the “Save our Homes” amendment and caps on increases allowed each year, a gap is built between the market value and the assessed value. Next, our office subtracts the approved property exemptions to reach the taxable value of the property. We examine all applications for exemptions and classifications. We also review all the official records pertaining to property that is recorded at the Citrus County Clerk of Court’s Office for ownership changes throughout the year. All properties are maintained and updated on our cadastral records maps. If you have a question about your property at any time, please contact our office and speak to a member of our staff.  

It is not the job of Citrus County Property Appraiser’s Office to raise or lower taxes. In fact, our office is not even a taxing authority. The Property Appraiser’s Office places assessed values on the properties located within these taxing authorities based upon the current market value. The importance of separation of powers when discussing taxing authorities in our county is vital. In Citrus County, as well as the 66 other counties around the state, the Property Appraiser’s Office certifies the tax roll that is approved by the Florida Department of Revenue for the tax year. Then taxing authorities will start holding public hearings and discussing millage rates. The Citrus County Clerk of Court’s Office begins holding Value Adjustment Board hearings. The Tax Collector’s Office starts preparing the tax bills.

In June of every year, the taxing authorities listed above receive separate estimated taxable values from our office to allow them time to begin preparing their budgets. On July 1st of every year, the taxing authorities then receive their certified taxable values from our office. 

After July 1st, the taxing authorities will finalize their budget requests, which they each separately create, and justify the funding required to provide the necessary services for our community. Based on these budget requests, a millage rate is set for the dollar amount needed to obtain these budgets. The millage rate is multiplied by the taxable value in each taxing authority to determine the taxes due by each property owner. 

In August, our office mails our Truth in Millage (TRIM) Notices. If a property owner has a question or concern regarding their property assessment after receiving their TRIM Notice, they can contact the Citrus County Property Appraiser’s office in person or via phone to schedule an informal conference with our staff.   

The Citrus County Tax Collector’s Office mails the tax bills each November to all property owners. The Tax Collector’s Office collects all the tax payments, then their office disburses the money collected to all the taxing authorities.

Additionally, if a property owner does not agree with the assessment placed on their property by our office, they can petition to have a hearing through the Citrus County Clerk of Court. This request must be done before the 25th day following the mailing of the TRIM notice. The Clerk of Court will hold a hearing, known as a “Value Adjustment Board”, which will be controlled by a special magistrate. The special magistrate is a neutral party and will review the property and all the evidence provided – this is similar to any other hearings or trials in our county.  

The Separation of Powers within our governmental agencies and taxing authorities is similar to the separate branches of the government within the United States. Each “power” has specific roles and functions that are clear and distinct. As a result, no single taxing authority or governmental agency can hold all the power or make all the decisions. We must all work together for the common good of our citizens.

We look forward to providing Citrus County residents and property owners with continued information in the coming months. Our Customer Service Department is always available to answer questions in both offices. Please call (352) 341-6600 or visit our website at www.citruspa.org. Our social media pages are also available via Facebook or Instagram at @CitrusCountyFLPropertyAppr. 


Cregg E. Dalton, CFA

Citrus County Property Appraiser

July 1st Taxable Value Issued To Taxing Authorities

Citrus County Board of County Commissioners:

$13.6 Billion

City of Crystal River

$ 659 Million

City of Inverness

$ 627 Million

*These are preliminary values only and are subject to change through informal and formal appeal process.

Employee Recognition & Highlights

Employee of the Quarter

July - September

Both Rachel and Ken go above and beyond for our office each and every day. We appreciate all they do!

Rachel LaRosa - Crystal River

Ken Coral - Inverness

The CCPA family is delighted to celebrate two long-term anniversaries! Please join us in celebrating Darlene & Dan on this wonderful accomplishment!

Darlene Indorato

5 Year Anniversary!

Darlene is our Executive Assistant in our administrative department. She works behind the scenes and takes care of our office and employees. The many tasks she handles daily to keep our office running smoothly does not go unnoticed. Between billing, payroll, timecards, preparing for conferences, planning employee events, filtering phone calls, and emails, the list goes on and on. We are so thankful Darlene is a part of our office family!

Dan Robbins

10 Year Anniversary!

Dan is our Assistant Property Appraiser. He is charged with leading our customer service, commercial, agriculture, tangible, and residential/field departments. He is known as our "value guy" here in our office. Dan started in our customer service department after retiring as a Command Sergeant Major in the Army, the highest enlisted rank you can achieve. He has spent the last several years navigating the escalating real estate market to make sure we have a fair and equitable assessment. Dan previously led 1,000's of soldiers that drove tanks in the Army, but we are extremely grateful that he is now responsible for our employees that determine values on over 147,000 parcels in our county! Thanks for all you do for our office Dan!

Employee Funds Monthly Donation

On June 16th our staff wore blue in honor of June being Men's Health Awareness Month. In addition to wearing blue, our staff members donated towards Jessie's Place, Citrus County Children's Advocacy Center. We had the privilege to have Lyndsay Morrow, their Community Outreach Advocate, come out and speak to our staff about what they do for the children in Citrus County.

Holiday Closures & Celebrated Holidays!

Wishing you a

Happy 4th of July!

Our offices will be CLOSED Tuesday, July 04, 2023 in observance of Independence Day. We will reopen, Wednesday, July 05, 2023.

Community Outreach

Habitat for Humanity

Home Dedication Ceremony

George Rusaw- President/CEO

Cregg Dalton - Property Appraiser

Nic Martin - Sr. Field Appraiser/ Team Lead

Pastor Justin Strickland - Church of God Citrus Springs Campus

June 30, 2023

Suncoast Business Masters

Monthly Meeting

Cregg Dalton - Property Appraiser

June 21, 2023

Realtors Association of Citrus County

Ric Fritz - Director of Land Records

June 20, 2023

Realtors Association of Citrus County

Cregg Dalton - Property Appraiser

June 20, 2023

Citrus County Building Alliance

General Membership Meeting

Cregg Dalton - Property Appraiser

June 8, 2023

Habitat for Humanity

1st Time Homebuyer Class

Cregg Dalton- Property Appraiser

June 28, 2023

Important Information

2023 Property Splits & Combine Requests

All split and combine requests for the 2023 tax year will be closed as of July 25, 2023.📍

We can not guarantee that if you have previously submitted a request that it will be processed for the 2023 roll. However, it will be processed for the 2024 tax roll, providing that all of the requirements have been met, once we start working that roll year. We will start working the 2024 roll sometime between late September to mid October. If you have any questions, please contact our office at (352)-341-6600 and speak with one of our team members in our Cadastral Records department. 🌎

Hurricane Season Comes Every Year... Are You Ready??

  • Take photos of your home, property, vehicles, etc. including the date.
  • Print/download a copy of your Property Record Card (PRC) from our website.
  • Print/download a copy of your deed.
  • After the storm, the Property Appraiser’s offices may not be able to reopen immediately. The severity of the storm will dictate how soon power is restored and when normal operations of this office can resume.

May 2023

Market Snapshot

The Realtors Association of Citrus County recently released their Market Snapshot for May 2023.

  • The Median Sale Price for Single Family Homes & Townhomes/Condos saw an increase.
  • There was an increase in closed sales for Single Family Homes and a decrease Townhouses/Condos from last year.
  • Both Single Family Homes & Townhouses/Condos saw an increase in active inventory from last year.

Each month we will supply you with the most current information provided by our Florida Realtors.

Field Visit

If the homeowner is not present, we will leave the orange tag stating why we were there. The reason will be circled. It will also reflect if we need more information and ask for you to contact us. If we have everything that is needed, no action is required will be circled meaning a full property review has been conducted.

Have you received an orange tag at your home? If so, one of our awesome field staff members visited your property.

A few things to know about our field staff:

1. They will always have on a grey fishing shirt with our office logo.

2. They will have their badge with their photo on it.

3. They will be in a company vehicle with our office logo on both sides.

Reasons for a visit from our field staff:

1. Sale of a home or change in ownership document recorded.

2. Permit was pulled/completed.

3. Five year review.

Stay Connected

Using your mobile device's camera, scan this QR code to E-file for homestead, apply for a job, visit us on YouTube, Facebook, Instagram, or access our website.

Facebook        Instagram        Web        YouTube

Make sure to read our monthly articles that are featured in the Hometown Citrus magazine! If you missed it in your mailbox you can read the entire magazine from their Facebook page! Their latest publication was from

June 15 - July15, 2023.

Homestead E-File

We are currently accepting applications for 2024.

The e-filing service is currently available for homestead exemption only. You may qualify for additional exemptions. Select from the list of available exemptions while filling out the homestead exemption application.

A customer service representative will contact you if additional documentation is required. For more information, please contact our office: Email or (352) 341-6600.

FREE Property Fraud Alert Service

The Citrus County Clerk of the Circuit Court & Comptroller's Office offers a free monitoring service to help detect fraudulent documents, such as a deed, that may be recorded in the Official Records with your or your business' name on it. The free alert service will send you the official records document number and link via email for you to review the document on the Clerk's website and take action, if necessary. Sign Up Here

Stronger Together - 2023 Family Photo