Typically quiet, the election for Polk Property Appraiser in 2024 has gotten hot

Even the perfunctory administrative post of Polk County Property Appraiser could not escape the gravitational pull of vitriol during the 2024 election cycle.  

What can often be a quiet race came to a boil after the current Property Appraiser Marsha Faux endorsed one candidate over another in a match-up between County Commissioner Neil Combee and former Lakeland Mayor Gow Fields.

The Property Appraiser's election will be decided during the 2024 primary elections on Aug. 20. While both candidates are Republican, the election is open to all Polk County voters. Early, in-person voting starts Aug. 10, though many Polk County voters already have their mail-in ballots.

Faux endorsed Fields in a mailer to Polk County voters.

Combee was not fazed by the missive during a recent phone interview, when he characterized his campaign as a means for the people to elect an everyman’s outsider.

“She’s trying to create a situation where it is an inside job,” he said of Faux's mailer. She is part of the 92-year streak of Polk County government officials picking their choice for government posts, and electing Fields would extend that streak to 96 years.

Fields, whose wife, Kay Fields, is a member of the Polk County School Board, had a different take.

“After being approached by the current property appraiser and asked to consider running for the office based on all of my years of experience interacting with the office, its resources and its leadership, it was Marsha’s belief that my skill set, experiences and background could serve the people of Polk County and all of its taxpayers well,” he said.

Both candidates were asked to respond to similar questions about current issues facing the Property Appraiser’s Office about growth, technology and the office's compliance with new state laws, among other issues.

Neil Combee

Neil Combee, 65, of Lakeland cited his experience on the Value Adjustment Board for many years as the requisite experience and qualification to hear appeals from taxpayers, a function of the Appraiser's Office. For example, homeowners often appeal wrongly denied exemptions they were entitled to under Florida law.

While serving as a county commissioner, Combee has also served on the Harden/Parkway Community Redevelopment Agency, and on the boards of the Polk Transit Authority and Water Cooperative of Central Florida, state records show.

Regarding growth, Combee said the challenge is “adding all the new residential and commercial developments to our inventory and accurately appraising those additions. Processing thousands of Homestead Exemption applications, which must be timely processed.”

The property appraiser has to be ready to meet those challenges “through effective leadership ...  and adopting new technologies” for “efficiency” and “cost savings,” he said.

Regarding new state laws, Combee said, “Homeowners need to be aware of the current exemptions and make sure they get what the law allows them to receive. I will do my best to inform Polk’s taxpayers of the list of exemptions currently in place."

In terms of law changes to public records requests in Florida, he said, “I will be committed to following the law to the letter.”

Further he said, “The only ‘alliance’ the property appraiser should have is with Polk County taxpayers. Independence from outside influences is paramount.”

Another state law that could change after a new property appraiser takes office is Amendment 5, the "Annual Inflation Adjustment for Homestead Property Tax Exemption for Value Amendment."

It was a legislatively referred measure to be decide by voters in November, asking them to vote yes or no in support of an annual adjustment to the amount of assessed value that is exempt from property taxation.

Combee said if the constitution or state laws change, that will govern how the office operates and he would await guidance from the Florida Department of Revenue to implement the changes.

“I support Amendment 5 and will encourage homeowners to cast a yes vote for the measure,” he said. “Amendment 5 should not present a problem to the office. It is an elementary math calculation."

Concerning new laws passed recently of impact to property appraisers, including the anti-Chinese property ownership law, Combee said, “As your next Property Appraiser I will work to identify 'prohibited' Chinese land purchases here in Polk County.”

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“Property rights weren’t meant to allow the Communist Chinese to buy up our valuable land resources,” Combee said. ”I plan to be a partner with the Clerk of Court in protecting Polk’s property owners from title fraud.”

In terms of accessibility, Combee said, “I will ensure equal access for ALL” at the Property Appraiser's Office.

If elected, he said, “I believe both the taxpayers and employees will benefit from a Workload-Staffing Analysis, which I plan to conduct asap. With a proposed budget of $14.5 million and approximately 125 employees, housed in multiple offices across Polk County, an objective, independent review is overdue."

Gow Fields

Fields, 61, of Lakeland has worked in the insurance business for 30 years and understands the importance of the appraiser’s office as a “mega user” of its records, he said in an email.

“Its resources to assist our clients gives me a great deal of insight into how important the work of the office is to real estate professionals, investors, developers, real estate and family attorneys and insurance agents," he said.

“I also have over 20 years of experience as an elected official using the annual rolls the office prepares to make budget decisions, but also utilizing the value the office provides as it provides projections on what is ahead for each political jurisdiction and local government leader," he added.

Fields said he would make "significant improvements in communicating to less frequent users of the office resources down to and including aspiring homeowners or those who became a property owner by inheritance.”

“I will be a staunch advocate for property rights and will commit to working with our legislators in making changes to the laws that will assist our property owners,” he said.

In her endorsement posted to Fields’ website, Faux said, “In the fall of last year, I was close to making a definite decision as to whether I would continue to serve. I reached out to and met with Gow. I believed he had the leadership qualities, commitment to service and business experience to do a good job continuing the work of leading this office.

"After our meeting and later after his visit to our Bartow office, I became more convinced he would do well in this important transition,” Faux said.

Faux said Fields was “the only qualified candidate I trust to do the job.”

Combee said the land development community was behind the mailer, including his colleague on the County Commission, George Lindsey. The pair have butted heads on a variety of issues over Combee’s terms in office. Most recently, Combee opposed a sales tax for transportation projects that was supported by Lindsey.

The candidates' donors

Combee’s latest campaign finance report shows he has raised about three time more money than Fields. Combee had landed $114,076 in contributions as of Wednesday.

He received $1,000 from several political action committees, including Conservative Florida, Conservatives for a Better FL, Florida Shines and Building On Your Dreams.

In addition to conservative Republican committees, both private agricultural businesses and their political committees have poured money into Combee’s coffers, including the PAC FL Farmers and Ranchers United with $1,000.

He also recieved $1,000 from the Julia J. Fancelli Living Trust and Gregory Fancelli, and $100 contributions from Polk Commissioner Bill Braswell and the Planning Commission's Brooke Agnini.

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His campaign finance reports on file with the Supervisor of Elections Office suggest he had a head start raising funds, as they date back to 2020. At least twice, Combee has attended Polk GOP events, election records show.

Further, in state filings, Combee listed his net worth as of Dec. 31, at $ 2.38 million, which includes two properties and a state pension. In his June filing of the Florida Form 6 listing his financial interests, he listed his income from the County Commission, Crosby & Associates Real Estate and Cattlemen’s Livestock Market.

In campaign finance reports for Polk County, Fields’ donors include: George Lindsey $500, Wogan Badcock $100, Sam Killebrew $1,000, Marsha Faux $500, Phillip E. Walker $350 and $350, Kay Fields $500, Leo E. Longworth $250, The Ruthvens Inc $500, Greg Ruthven $500, Paul Dockery $250 and Bill and Pamela Mutz each gave $1,000.

The political action committee Florida Born And Raised of Tallahassee donated $1,000 to Fields campaign. Records also show fundraising events at Grasslands Country Club, New Life Ministries and Winter Haven Chamber hobnob.

In all, Fields gained $38,320 in contributions as of Wednesday. He has spent $27,088. The largest expense reported on July 13 was a mailer at $7,364 for postage and printing. Fields also loaned his campaign $6,000, the records show. Fields was not in elected office when the most recent Form 6 laws change requiring additional disclosures.

History in elected office

Both men have extensive experience in elected office.

Combee was first elected to the Polk County Commission in 1988 and served until 2004. He was reelected for his current term in 2020. His goals listed on the county website say he wants to keep unincorporated areas rural and be a watchdog for taxpayers.

In addition to his service on the commission, he was appointed in 2005 to the Southwest Florida Water Management District and served until 2012. He then served in the Florida House of Representatives until 2017. And he was appointed by Donald Trump as the state executive director for the U.S. Agriculture Department’s Farm Service in Florida and the U.S. Virgin Islands.

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Fields is a Polk County native who has served in elected posts throughout his political career at the local, county and state levels.

Fields started his political career in the early 1990s advocating for political causes and supporting candidates, The Ledger previously reported. He first entered public office in April 1992 when Mayor Frank O'Reilly and City Commissioner Anne Furr approached him about filling a vacant position on the City Commission.

After completing the term, he served on the Lakeland City Commission until he was elected and sworn in as mayor in January 2010. In 2019, the Lakeland Chamber of Commerce recognized Fields as the 2019 recipient of the prestigious George Jenkins Award, which is bestowed on a leader in community service.

He graduated from Kathleen High School, Polk State College (formerly Polk Community College), the University of South Florida, and holds a master's degree in Business Administration from Nova Southeastern University. He is the president and CEO of Fields & Company, Inc., doing business as Fields Insurance & Financial Group.

This article originally appeared on The Ledger: Neil Combee and Gow Fields vie for Polk County Property Appraiser