
Two Republicans with long political careers are vying to replace Marsha Faux, who is not seeking re-election as property appraiser. Because no Democrats are running and the primary will determine who wins the office, voting is open to all registered voters in Polk County.
The Polk County property appraiser is responsible for determining the value of all property in the county annually. The Property Appraiser’s Office also appraised tangible personal property business accounts, administers homestead exemptions and determines property entitled to agricultural classification. Annual salary is $188,350.
Other constitutional officers: The Nov. 5 general election ballot will include races for Polk County Sheriff and Polk County Supervisor of Elections. Both races pair a Republican and a person running with no party affiliation. Their profiles will be published in the LkldNow Voter Guide after the primary election has concluded.
Neil Combee

- Greater Lakeland, age 65
- County commissioner, rancher
- Brief bio: 6th generation Polk native. Lifelong involvement in production agriculture and land management. Served as county commissioner for District 5, 1988-2004
- Education: 1977 graduate of Lakeland High School; attended Polk State College for agribusiness and Florida State University
- Campaign finance
- Endorsements:
Gow Fields

- Lakeland, age 61
- President & CEO, Fields & Company, Inc. dba Fields Insurance & Finanacial Group
- Brief bio: Lifetime resident of Lakeland. I have operated by own insurance agency for over 30 years. I am the former mayor of Lakeland and city commissioner.
- Education: Master of Business Administration, Nova Southeastern Univ.; BA–Marketing, Univ. of S. Florida; AA–Business Adminstration, Polk State College
- Website
- Facebook | X
- Campaign finance
- Campaign slogan:
- Endorsements: BusinessVoice of the Lakeland Chamber of Commerce; Polk County Voters League; current Property Appraiser Marsha Faux
Questions and answers
Click on any of the questions to compare the candidates’ answers:
What are your top three priorities?

Combee: 1. Advocate for the tax payers.
2. Conduct (as soon as possible) an independent Workload-Staffing analysis to insure workload is properly and fairly distributed among office staff. It has been at least 92 years since the elected property appraiser will be coming into office from the outside. I believe a comprehensive review will be beneficial to tax payers and employees. Review current and available technology to make certain up to date.
3. Inform tax payers of all exemptions allowed by law.

Fields: Focus on making continuous improvements in service delivery to all of the customers and stakeholders of the office.
Launch a communications initiative to reach out to the public to explain the role of the office in how it serves individuals, businesses and local governments. An emphasis will be placed on making sure valuations are fair and individuals maximize the exemptions they are eligible to receive.
Be a strong advocate for private property rights and supporter of economic success
Why are you running for office?

Combee: The property appraiser serves an important function for both tax payers and the taxing authorities in Polk County. I have served as a member and chairman of the Value Adjustment Board over the years and I learned it is important to listen to tax payers who have been denied exemptions or whose special circumstances have not been acknowledged. With the “mass appraisal” approach used, it is likely that special conditions are missed.

Fields: Our current Property Appraiser asked that I consider putting my collective businees and local elected official experience to work leading the office in the future as she had decided to retire. As I looked at how taking this on could add value to Polk County I decided to begin this journey. I have deep history of leadership and service to Polk County. With the help of the voters I can lead the office into the future building on the great foundation that has been put into place.
What qualifications and experience do you have that prepare you for this role?

Combee: Lifelong involvement in production agriculture, dairy, beef cattle, row crop, sod, seed, hay etc
Licensed real estate sales primarily focused on agricultural properties.
County Commissioner 1988-2004
Governing Board member – chairman and officer for Southwest Florida Water Management District, a volunteer position from 2005-2011
State legislator 3 terms 2012-2014-2016 Vice-Chair State Affairs, Chairman Oversight, Transparency and Administration Committee
County Commissioner 2020-2024

Fields: Over 30 years of experience as a business owner laser focused on excellent customer service and continuous improvement every day; along with over 20 years serving as a local elected official and former Mayor of Lakeland have well prepared me to step into this important role at this time. My strong work ethic and belief in supporting the rights and ambitions of property owners will be important as well in balancing the needs of all property owners and the communities throughout the county.
What, if any, changes are needed at the Polk County Property Appraiser’s Office to assure fair and accurate property assessments across the county?

Combee: There is no way to know from the outside view. One thing most people can agree on is after 92 years without an elected property appraiser who has not come up through the system, some systemic changes are likely in order.

Fields: Adequate tools are in place to work towards fair valuations. We will need to make sure that all property owners who have concerns are encouraged to contact the myself, the office team or avail themselves of the process for their valuations to be reviewed so that corrections are made where needed and they are confident we will be responsive to them.
Are any new technologies or methods needed to modernize and streamline the appraisal process?

Combee: Technology and tools change rapidly these days and it is important for the office staff to have access to proven equipment-programs-software and hardware. Most of all, the tax payers are owed the most efficient service possible.

Fields: Technology improvements will be needed in the future to assist with productivity improvements in the office operations and providing team members with advancements in the tools they need to serve our county. This will need to be done so that impacts to the budget are minimal and generate excellent returns on the investment.
News links
- Combee seeks investigation of Fields’ visit to Property Appraiser’s office: The Ledger (Aug. 15)
- League of Women Voters Vote411 Guide: Property Appraiser
- Typically quiet, the election for Polk Property Appraiser in 2024 has gotten hot – The Ledger (Aug. 2)
- Candidates for County Commission and property appraiser field questions at forum – LkldNow, (Aug. 1)
- Combee, Fields both plan runs for property appraiser – The Ledger (Feb. 12)
- State orders Polk supervisor to run countywide officer elections as partisan races – The Ledger (Aug. 9, 2023)
- Polk County elections chief agrees to make races partisan following demand letter from state lawyer – Florida Politics (Aug. 7, 2023)

