The Property Appraiser is an elected county officer, as established by Article VIII of the Constitution of the State of Florida. Their duty is to determine the value of all property within the county, including improved and vacant real property, tangible personal property, and agricultural property. The Property Appraiser is also responsible for maintaining property ownership records and parcel ownership maps, and for administering tax exemptions such as homestead exemption, widows, widowers, blind exemptions, and disability and non-profit exemptions.