The Office of the Brevard County Property Appraiser (BCPAO) is a constitutional office of Brevard County, Florida, USA. BCPAO is responsible for real property and tangible personal property appraisal for assessment purposes. BCPAO is also responsible for the administration of property tax exemptions, assessment caps, and agricultural business classifications. BCPAO does not set tax rates and does not collect taxes. BCPAO produces an annual assessment roll, valuing property based on market conditions as of January 1 of each year. All Florida County Property Appraisers are overseen by the Florida Department of Revenue for fair and equitable assessment rolls.