Property values of homes do not stay the same year to year. The property value of the house can either increase or decrease with time. In Citrus county, it is the Citrus County property appraiser's duty to asses the property value and inform the home owner of the correct property value and the applicable taxes associated with either the increase or decrease.

A country's property appraiser is an elected official who is responsible with the appraisal of all property. This ranges from personal property to real estate and business property. This individual is not responsible for the collection of the taxes associated with the property but instead is associated with making the tax roll that determines the tax rate.

A property appraiser does not make up the property value associated with the property but instead they analyze the recent and past transactions of a property between willing buyers and sellers. The appraiser will also look to see if any type of material has been added to a property that might add to the value of the property.

The property taxes can increase if the economy is strong and the status of the county is exceptional. While the value could decrease in a slower economic time period and therefor result in fewer properties being sold at the value they once were, making the property value of the land and real estate decrease. This is all determined by the property appraiser.

Besides appraising the value of property the appraiser is also responsible for marking certain property. These appraisers make sure that an agricultural property is appropriately marked and taxed as such. They are also responsible for making the distinction if a property is tax exempt for various reasons including religious, charitable, or educational property.