The Palm Beach County Property Appraiser's Office is responsible for preparing countywide tax roll and administering property tax exemptions. It maintains a commercial department that oversees income-producing properties and businesses, such as retail stores, offices and warehouses, more than 10 unit rental apartments, cemeteries and golf courses. The office has a work force of over 270 full-time employees. The Palm Beach County Property Appraiser's Office coordinates fundraising drives for the American Heart Association, March of Dimes and Sickle Cell Foundation. It also operates residential, employee development and appraisal data management departments. The office is governed by the city of West Palm Beach in Florida.