That is the question. In a normal market the State Department of Revenue rules advise county property apraisers to ignore foreclosures and "distressed" sales in favor of arms-length transactions between buyers and sellers. But that's only the case when foreclosure sales are rare, not running rampant like they are now. The property appraisers need to decide whether or not they should incorporate foreclosure sales when they value homes next year.. In my opinion foreclosure and "distressed" sales should be taken into consideration, since it is driving EVERYONE'S property values down and should reduce taxes as well. It is truly a much fairer picture of the market and what's going on here in Florida. To not include them would not be an accurate overview of our real estate market. Florida is second only to California in the number of struggling borrowers who have lost their homes to lenders. In Tampa Bay area counties last month, 26 percent of real estate deals involved banks selling off properties reclaimed through foreclosure. Another 9 percent were "short sales," where borrowers behind on mortgages settle with lenders for less than what's owed. If foreclosure and "distressed" sales are used, then homeowners will see their tax bills lowered as well. What do you think?