Florida's property tax appeal process runs through the Value Adjustment Board (VAB), a county-level body that hears appeals from property owners who disagree with the Property Appraiser's assessment. The process is more formal than many states and uses special magistrates rather than lay board members.
Florida Property Tax Calendar
| Date | Event |
|---|---|
| January 1 | Assessment date |
| August–September | TRIM (Truth in Millage) notices mailed |
| 25 days after TRIM notice | VAB petition filing deadline |
| October–December | VAB hearings |
| November 1 | Tax bills mailed |
| March 31 (following year) | Tax payment deadline (with discount for early payment) |
Filing a VAB Petition
File Form DR-486 with your county's VAB clerk within 25 days of receiving your TRIM notice. The filing fee is $15 per parcel. You can file for market value, classification, exemption denial, or portability. You must pay your non-ad valorem assessments in full and at least the non-contested portion of your ad valorem taxes to maintain your appeal.
The Special Magistrate Process
Florida VAB hearings are conducted by special magistrates — licensed real estate appraisers or attorneys appointed by the VAB. The magistrate hears evidence from both the property owner and the Property Appraiser's office, then issues a recommended decision to the VAB.
Evidence Requirements
Florida has strict evidence rules for VAB hearings. You must exchange evidence with the Property Appraiser's office at least 15 days before the hearing. Evidence not exchanged in advance may be excluded. Acceptable evidence includes: recent comparable sales, a licensed appraisal, income and expense data (for income-producing properties), and photographs.
Florida's 'presumption of correctness' rule: The Property Appraiser's assessment is presumed correct. You must present evidence sufficient to overcome this presumption. This is a higher burden than in most states.
Portability Appeals
Florida's Save Our Homes (SOH) cap limits annual assessment increases to 3% or CPI, whichever is lower, for homesteaded properties. When you move, you can 'port' up to $500,000 of accumulated SOH benefit to a new homestead. If your portability calculation is incorrect, you can appeal to the VAB.
Florida homeowners who have owned their home for many years often have significant SOH savings. If you are considering selling, calculate your portability benefit before listing — it may be worth more than you think.