Tim Reynard for Property Appraiser

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 I Value Citrus County 

Currently Deputy of Appraisal, Citrus County Property Appraiser's Office specializing in the defense of high value commercial property assessments since 2014.  Working directly for the current Property Appraiser, Les Cook, in formal appeals and litigation cases, and advise and train the staff in the best appraisal principles and practices.  Over 34 years as an appraiser of both residential and commercial property including much of that experience on the side of the property owners in eminent domain road right-of-way legal cases.  Qualified as a real estate expert in legal proceedings in eight Florida counties and as an appraiser in Federal cases.


The current Property Appraiser, Les Cook, has 39 years' experience within the Property Appraiser's office.  Working with him and senior staff for the last 6 years has taught me things others would not even know to ask.  To succeed Les Cook would be a great honor.  He has created a strong and stable working environment within the Property Appraiser's office, with integrity and fairness.  I intend to build on the current stability while seeking to integrate my ideas and vision into the operation of the office. 

On the positive side we have implemented a new web-based software platform to make the assessment process more efficient and reliable.  We encourage our staff to improve their professional qualifications and administrative skills.  We also promote a pleasant office environment so that everyone enjoys coming to work.  We want to stay transparent, helpful and informative to the residents of Citrus County.


Unfortunately, we are constantly challenged in the legal arena by the big, powerhouse corporations that seek to have their values reduced below fair market value.  That puts us in a defensive position that takes strong appraisal and legal skills to withstand.  I have worked with Les Cook for 6 years defending our assessment values in Value Adjustment Board hearings and in litigation support.  Much of my 34-year appraisal career has been in defending property owners in appraisal litigation.  It is important to advocate for the citizens of Citrus County because if the big corporation's taxes are reduced, yours go up.

My mission is to maintain that knowledgeable and experienced leadership that it takes to value all property in Citrus County fairly and equitably in line with fair market value, and to promote personal, economic, and religious liberty, away from political controls.  Much of that effort could slip away if the powerhouse corporations are allowed to not pay their fair share of the public tax burden.  We want to see all businesses in Citrus County succeed, but we also want to see them succeed fairly, without shifting their burden for services to the residents and small businesses simply because they have the resources to hire the big guns to fight it.    My friends and family are the residents of Citrus County, not the corporations that send our money to headquarters out of state and avoid helping the community.  Local residents end up paying what they don't pay.


If you want what I want, knowing the job like I do, you want:

Someone with 30+ years of high-level appraiser experience,

Someone who has worked with the current Property Appraiser and leadership team in the property appraiser's office for 5+ years,

Someone who has worked with and knows the people that they will manage,

Someone who fights the big, powerhouse corporations to keep the taxes fair and equitable,

Someone who has first-hand knowledge of the issues they will face,

Someone who doesn't have to spend years learning the job.


No one else in the running is as knowledgeable and skilled at defending fair values as Tim Reynard, who is the best choice for your Property Appraiser of Citrus County.

About Tim Reynard

Here for You


Franklin University, Columbus, Ohio – Bachelor of Science degree in Business Administration
Ohio State University, Columbus, Ohio
Xavier University, Columbus, Ohio Campus – Graduate level studies in management and finance
Institute for Financial Education, Chicago, Illinois
Many appraisal courses from the Appraisal Institute, Society of Real Estate Appraisers, Association of Eminent Domain Professionals (AEDP), and Appraisal University

Some of the Appraisal Courses & Seminars include:

-  Ad Valorem Tax Consultation

-  Admissibility of Testimony under DAUBERT case ruling

-  Advanced Hotel Appraising 

-  Advanced Sales Comparison and Cost Approaches

-  Agriculture in Changing Florida - Apiculture, Agritourism & New Trends

-  Analyzing Distressed Real Estate

-  Analyzing Operating Expenses

-  Appraisal of Land Subject to Ground Leases

-  Appraisal of Single-Tenant Distribution Centers

-  Appraising and Analyzing Office Buildings for Mortgage Financing

-  Appraising from Blueprints and Specifications

-  Appraising Historic Property

-  Assessed Value Equals Market Value?

-  Attacking and Defending an Appraisal in Litigation

-  Basic Hotel Appraising

-  Basic Regression

-  Basic Valuation Procedures

-  Business Damage Process - CPA, Attorney & Condemnor Prospective

-  Business Practices and Ethics

-  Capitalization Theory, Part A

-  Capitalization Theory, Part B

-  Case Studies in Real Estate Valuation

-  Completed MAI Demonstration Report

-  Comprehensive MAI Examination

-  Concurrency and Its Effect on Value

-  Condemnation Seminar, SREA

-  Current Multifamily Property Appraisal Issues

-  Damage Assessment, FIAAO

-  Digital Technology Impacting Real Estate

-  Eminent Domain and the Real Estate Appraiser

-  Effective Mediation Techniques

-  Eminent Domain Valuation - A Team Approach

-  Essential Elements of Disclosures & Disclaimers

-  Experts Fees and Costs for Eminent Domain Proceedings 1998, 2000, 2001

-  Expert Witness for Commercial Appraisers

-  Feasibility, Market Value, Investment Timing: Option Value

-  Financial Institution/Lenders Group Workshop

-  Florida Condemnation Valuation & Appraiser Liability

-  Florida Supervisor-Trainee Roles & Relationship

-  Florida Tax Roll Submission and Tax Roll Approval

-  Focus on Direct and Cross Examination

-  Fundamentals of Mass Appraisal

-  High Tech in Eminent Domain Practice

-  Highest and Best Use and Big Box Properties

-  Highest and Best Use and Market Analysis

-  How to Succeed at VAB (Without Really Trying)

-  Introduction to Expert Witness Testimony for Appraisers

-  Introduction to GIS Applications for Real Estate Appraisal

-  Income Approach to Valuation II

-  Legislative Process and Agritourism

-  Litigation Skills for the Appraiser: An Overview

-  Maximizing Mediation & Become a Better Expert Witness

-  USPAP 'Scope of Work' Briefing

-  Practical Application of the Cost Approach

-  Practices and Pitfalls for the Residential Appraiser

-  Private Appraisal Assignments

-  Professional Ethics in the Right of Way Process

-  Real Estate Appraisal, Hillsborough Community College

-  Real Estate Appraisal Principles

-  Real Estate Market Conditions

-  Report Writing and Valuation Analysis

-  Residential Valuation

-  Residential/Commercial Database Groups Workshop

-  Retail Center Analysis for Financing

-  Separating Real & Personal Property from Intangible Business Assets

-  Site Analysis and Valuation

-  Speculative Development in Support of Severance Damages

-  Standards of Professional Practice A & B

-  Standards of Professional Practice C

-  State of Florida Law Update (every 2 years) from 1992 through 2022

-  Statewide Sales Database (IAAO)

-  Strategies for the Appraiser at the Value Adjustment Board

-  Succeeding as an Expert Witness

-  The Evolution of Eminent Domain in Florida

-  The High-Tech Appraisal Office Seminar

-  Thinking Outside the Big Box

-  Trends in Right of Way Benefits

-  Unique Appraisals

-  Using Exhibits to Prove Your Case

-  USPAP - National USPAP Update (every 2 years) from 1992 through 2022

-  Valuation of Corporate Headquarters & Single-Occupant Corporate Campuses

-  Valuation of Detrimental Conditions

-  Value Impacts of Flood Insurance, FIAAO

-  Who’s Afraid of the Big Bad Cost Approach?

Appraisal Designations

MAI Designated Member of The Appraisal Institute since 1994 –

Doctorate Level, the highest appraisal designation in the U.S.
State Certified General Real Estate Appraiser RZ1969 – State of Florida
International Association of Assessing Officers (IAAO)
Certified Florida Evaluator (CFE) designation from the Department of Revenue

Reynard2020 Bio


Married to Marilyn (43 years), son Jared, dog Shirey

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