The Hillsborough County Property Appraiser is an elected official responsible for appraising all property in the county, including real estate and business tangible personal property such as equipment, machinery, and fixtures. The office prepares the tax roll but does not set tax rates or collect taxes. Each year, it assesses property values as of January 1, determines eligibility for exemptions and classifications, and maintains accurate property records, legal descriptions, ownership information, and tax maps throughout Hillsborough County.