Florida Property Tax Appeal Guide | Property Tax Edge
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Florida

Southeast · 67 counties

Complete property tax appeal guide for Florida homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Florida Department of RevenueModerate to Appeal
0.78%
Effective Tax Rate
Rank #27 nationally
100%
Assessment Ratio
100% of market value
$359,000
Median Home Value
latest Census/ACS estimate
$2,730
Median Annual Tax
Per year
1

Save Our Homes cap: homestead assessed value increases limited to 3% per year

2

$50,000 homestead exemption reduces taxable value significantly

3

TRIM notice (August) triggers 25-day appeal window — don't miss it

Appeal Deadline

25 days from TRIM notice (typically mid-September)

TRIM (Truth in Millage) notices mailed in August; 25-day window to file with Value Adjustment Board

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Florida's Assessment Ratio

100%
100% of market value

Florida assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Save Our Homes: Homestead property assessed value cannot increase more than 3% per year (or CPI if lower)

How to Appeal Your Property Tax in Florida

1

Receive TRIM notice (August)

2

File petition with County Value Adjustment Board (VAB) within 25 days of TRIM notice

3

Attend special magistrate hearing

4

VAB issues final decision

5

Appeal to Circuit Court if needed

Appeal Body
Value Adjustment Board (VAB) → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
$51,411 homestead exemption for 2026 ($25,000 applies to all taxes including school; an inflation-adjusted $26,411 applies to non-school taxes, CPI-indexed annually under Amendment 5 of 2024)
Senior / Disabled Exemption
Additional $50,000 exemption for seniors 65+ with income under $38,686 (2026, indexed annually)
Save Our Homes
Homestead property assessed value cannot increase more than 3% per year (or CPI if lower)

Key Statutes & Legal References

§
Fla. Stat. §193.011 (just value assessment)
§
Fla. Stat. §196.031 (homestead exemption)
§
Fla. Stat. §194.011 (VAB petition)
§
Save Our Homes (SOH) cap — Art. VII §4(d)

Florida Property Tax Code

Governing Code
Florida Statutes — Chapter 192–196 (Property Tax)
Assessment Authority
County Property Appraiser
Appeal Board
Value Adjustment Board (VAB)
Assessment Cycle
Annual (January 1 assessment date)

Key Statutes

§192.001
Definitions
Defines 'just value,' 'assessed value,' 'taxable value,' and other key property tax terms.
§193.011
Factors to Consider in Deriving Just Value
Lists the eight factors property appraisers must consider when determining just value.
§193.155
Homestead Assessment Limitation (Save Our Homes)
Limits annual increases in homestead property assessed value to 3% or CPI, whichever is less.
§196.031
Homestead Exemption
Provides a two-part exemption from assessed value for owner-occupied primary residences: $25,000 against all levies plus an inflation-adjusted second portion against non-school levies ($26,411 for 2026, so $51,411 in total). The second portion is CPI-indexed annually under Amendment 5 (2024).

Major Exemptions

Homestead Exemption
Owner-occupied primary residence as of January 1
Up to $50,000 assessed value
Save Our Homes Cap
Homestead property (automatic after first year)
3% or CPI annual increase cap
Senior Exemption
Age 65+, income limits, county option
Additional $25,000–$50,000
Official Code

Florida Appeal Tools

Use these tools to build your appeal case for Florida:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Florida Calculator

$
$
Assessment ratio: 100% · Rate: 0.78%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Save Our Homes cap protects long-term owners; new buyers often see large jumps

Taxing Authority

County Property Appraiser
Assessment Frequency
Annual

Ready to Appeal Your Florida Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

Spot something wrong on this page? Tell us and we'll check it.

Florida's assessment ratio study

How closely Florida assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2024

Assessment Roll Evaluation — Overall Level of Assessment by Stratum

Introduce DOR's certified county Level of Assessment at the Value Adjustment Board to argue just value should come down to the county's prevailing assessment level, alongside the §193.011 just-value criteria.

Official Florida dataCompare all 50 states + DC

What's changing in Florida

Enacted 2026 legislation and certified ballot measures. Reviewed August 2026 — always confirm with your county before relying on a change that hasn't taken effect yet.

On the November 2026 ballotAmendment 3 (CS/HJR 1F)Action may be needed

Save Our Homes From Excessive Property Taxes

Raises the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028 (CPI-indexed from 2029), on top of the existing $25,000 school-levy exemption. Cuts the non-homestead assessment cap from 10% to 5% for non-school levies, which affects rentals, second homes and commercial property. Homeowners establishing Florida residency on or after January 1, 2027 start at a $50,000 exemption and reach the full amount after four years of homestead. Needs 60% approval on November 3, 2026.

Effective: January 1, 2027 if approved — first visible on August 2027 TRIM noticesflsenate.govpcpao.gov
On the November 2026 ballotAmendment 3 ballot language ruling

Ballot title and summary ordered rewritten

On August 4, 2026 a Leon County circuit judge found Amendment 3's ballot title and summary 'clearly and conclusively defective' and ordered a rewrite, describing the title as reading like a political slogan and finding the summary implied a fuller elimination of non-school property taxes than the text authorises. The amendment itself is unaffected — only the wording voters will see. Confirm the certified language before relying on any quoted title or summary.

Effective: Revised language due within roughly 10 days of the August 4, 2026 ruling; ballot final by end of August 2026wusf.org

Supplemental, Escape & Corrected Bills in Florida

Florida issues no mid-year supplemental bills — value is fixed each January 1 and new construction first appears on the next annual roll. Homeowners can, however, receive a back-tax bill for up to 3 prior years if property escaped taxation, or a corrected bill via certificate of correction.

Back assessment (escaped taxation)

Property appraiser discovers property that lawfully should have been assessed/taxed but escaped taxation (omitted improvements, improperly granted exemption, undervaluation from omission).

Appeal window: Owner must be given 30 days to pay before a tax lien (Form DR-453B) is recorded; value/legality can be contested via Value Adjustment Board petition or circuit court action. VAB petitions on assessments generally due within 25 days of TRIM notice mailing (Fla. Stat. 194.011).30 days

Certificate of correction / corrected tax notice

Material mistake of fact, clerical error, or erroneous/incomplete data on the roll discovered by the property appraiser or tax collector; also VAB decisions changing value after bills issued.

Appeal window: If the correction raises value, owner can petition the VAB (25 days from notice for TRIM-cycle notices) or sue in circuit court (generally within 60 days of certification for value challenges, Fla. Stat. 194.171).25 days

Refund of overpayment / erroneous tax

Overpayment, payment in error, or reduction of assessment after payment (e.g., VAB or court decision).

Appeal window: Refund claim must be filed within 4 years of January 1 of the tax year for which the taxes were paid.

Full details & sources →Got one of these bills? Track its deadline →
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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Florida property tax appeals — frequently asked questions

When is the property tax appeal deadline in Florida?+

In Florida, the appeal window is 25 days from TRIM notice (typically mid-September). TRIM (Truth in Millage) notices mailed in August; 25-day window to file with Value Adjustment Board Always confirm the exact date with your local county property appraiser or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Florida?+

The general process: 1) Receive TRIM notice (August); 2) File petition with County Value Adjustment Board (VAB) within 25 days of TRIM notice; 3) Attend special magistrate hearing; 4) VAB issues final decision; 5) Appeal to Circuit Court if needed. Appeals are heard by the Value Adjustment Board (VAB) → Circuit Court.

What is the average property tax rate in Florida?+

Florida's effective property tax rate is about 0.78% of value — roughly $2,730 per year on the state's median home value of $359,000. Assessments are made at 100% of market value.

What exemptions can lower my property tax in Florida?+

Common relief includes the homestead exemption ($51,411 homestead exemption for 2026 ($25,000 applies to all taxes including school; an inflation-adjusted $26,411 applies to non-school taxes, CPI-indexed annually under Amendment 5 of 2024)) and senior relief (Additional $50,000 exemption for seniors 65+ with income under $38,686 (2026, indexed annually)). Eligibility and amounts vary — check with Florida Department of Revenue.

Does Florida cap how much property taxes can increase?+

Yes. Under Save Our Homes: Homestead property assessed value cannot increase more than 3% per year (or CPI if lower)

Is it worth appealing my property taxes in Florida?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.