The Hillsborough County Property Appraiser is an elected official charged with the duty and responsibility to appraise all of the property in the County. This includes real estate and tangible personal property (the equipment, machinery and fixtures) of businesses. It is important to note the Property Appraiser prepares the tax roll, but does not collect taxes or determine tax rates. The Property Appraiser is required by law to assess all property within the county each January 1st. In Hillsborough County, this means the Property Appraiser determines the market value for hundreds of thousands of individual parcels, including residential, agricultural, multifamily, commercial and industrial, as well as thousands of personal property accounts. In addition to appraising property, the Property Appraiser must administer homestead exemptions, agricultural classification, determine the eligibility of certain religious, charitable, educational and municipal property for tax exemption, as well as administer widow, widower's and disability exemptions. The Property Appraiser also maintains current and up-to-date legal descriptions and ownership tax maps of all the real property in Hillsborough County.