The Orange County Property Appraiser is responsible for identifying, locating and fairly valuing all property, both real and personal, within the county for tax purposes. The market value of real property is based on the current real estate market. Finding the market value of a property means discovering the price that most people would pay for a specific property in its current condition. Determining a fair and equitable value is the only role of this office in the taxing process. The property appraiser does not create the value. People make the value by buying and selling real estate in the market place. The property appraiser has the legal responsibility to study those transactions and appraise a specific property accordingly. Located in Orlando, Fla., Orange County Property Appraiser is a government-owned property that employs nearly 130 people.