Property appraisers do a number of jobs on a daily basis. Their primary job, however, is usually to determine how much various properties are worth. These values are used when people are looking to obtain a mortgage to buy a new home, and they are used for tax purposes. The values are also important for a number of other reasons as well, and they serve as important public records. In states that charge personal property taxes on vehicles and recreational equipment, the appraiser is responsible for determining the value of these items as well. Property appraisers are also responsible for calculating the value of businesses as well, taking into consideration the property, any structures on the property, and any assets belonging to the business. For residential properties, the value is based on the land, permanent structures, and minerals within the land. Becoming a property appraiser requires years of training and study. In most places, the county appraiser must be someone who has received certification or a license to perform property appraisals.

The exact procedure of a property appraisal can vary greatly in terms of how long it takes and how in depth the inspection must be. Sometimes a simple appraisal can take fifteen minutes or less while a more complex appraisal may take several hours. During the appraisal, the inspector will normally walk all around the property, both inside and outside. When doing this, he will take notes of the overall condition of the property as well as any areas where the conditions may be poor. Permanent structures and usable square footage will also be notated. Using this information in combination with neighborhood data, the appraiser is able to determine an accurate value of the entire property including all improvements.

James E. Gardner, Jr. is the Flagler County Property Appraiser. He has resided in Flagler County, Florida since 1978 and became the county's property appraiser in January of 2005. Gardner is a state certified real estate appraiser and a certified Florida appraiser. He became a real estate appraiser in 1986, meaning he has had over 20 years of experience in the field.