The Pasco County property appraiser makes determinations about the value of property in Pasco County, according to the state and local Statutes. These Statutes apply to each county in Florida, to ensure that the process is fair to the property owners and to the county. In essence, the process is meant to prevent unfair taxation for property owners, while ensuring that the county is able to collect fair taxes. Like all counties in Florida, there are standards which are applied to determine the value of property in Pasco County. For example, homes that are located close to water, such as the ocean or a lake, will likely receive higher property values. In contrast, homes in areas that have been suffering from lowered real estate values, may be subjected to lower taxes based on that fact. There are numerous factors which influence those determinations, as well as factors such as personal home improvements which would increase the value of the house at sale. There are also some circumstances which may be unique to certain areas within Pasco County, such as flood zones, hurricane zones or other environmental issues which may impact property values in the county. The Pasco County property appraiser makes those determinations about special circumstances and property owners can also appeal determinations made by the Pasco County property appraiser.