[eremite06]

I was a Florida licensed General Appraiser back in the 90's and represented property owners before the Value Adjustment Board in Miami-Dade County. County property appraisers do not have access to the interiors of homes and unless an owner needed to file a permit, the appraiser would not have a record. The initial assessment is based on the cost factor of the improvement (structure) and added to the land value based on the market prices. You could try to argue cost factors with the appraiser but you are fighting a losing battle. Just as one sale does not make a market, a set cost price per square foot can't apply to every home.

As an aside, I remember seeing the results of the last Value Adjustment Board for Sumter and I don't think anyone won an appeal