Florida Property Tax Petition Guide
Florida appraises property at just (market) value on January 1, with the Save Our Homes cap limiting annual assessment increases on homesteaded property to 3%.
100%
Statutory percentage
25 days from TRIM notice (typically mid-September)
Verified July 2026 — confirm on your notice
Fla. Stat. § 194.011 (VAB petitions)
Governing state code
How to File in Florida
Review the TRIM (Truth in Millage) notice mailed in August.
Contact the county property appraiser for an informal conference first.
File a petition with the county Value Adjustment Board (VAB) within 25 days of the TRIM notice.
Submit comparable sales and evidence at least 15 days before your VAB hearing.
Present your case to the special magistrate at the VAB hearing.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Florida?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Florida
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Florida taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Florida appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation (just value) · Denial of exemption/classification · Unequal assessment · Portability issues
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Florida county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption Up to $50,000 assessed value
- Owner-occupied primary residence as of January 1
- Save Our Homes Cap 3% or CPI annual increase cap
- Homestead property (automatic after first year)
- Senior Exemption Additional $25,000–$50,000
- Age 65+, income limits, county option
- Disabled Veteran Full exemption (100% disabled)
- Honorably discharged, service-connected disability
Who hears a Florida petition
Your petition is decided by Value Adjustment Board — the value itself is set by the County Property Appraiser, which is who you are disagreeing with.
- 1
Property appraiser informal review
- 2
Value Adjustment Board petition
- 3
Circuit Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Florida statutes
The sections a Florida petition is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- §192.001
- Definitions
- §193.011
- Factors to Consider in Deriving Just Value
- §193.155
- Homestead Assessment Limitation (Save Our Homes)
- §196.031
- Homestead Exemption
- §196.075
- Additional Homestead Exemption for Seniors
- §194.011
- Petition to Value Adjustment Board
- §194.301
- Burden of Proof
Official Florida resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Florida property tax petition questions
- When is the deadline to petition property taxes in Florida?
- 25 days from TRIM notice (typically mid-September). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax petition in Florida?
- Value Adjustment Board hears it. The full path is: Property appraiser informal review, then Value Adjustment Board petition, then Circuit Court.
- What is the assessment ratio in Florida?
- 100% of just value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I petition on in Florida?
- Florida recognises these grounds: Overvaluation (just value), Denial of exemption/classification, Unequal assessment, Portability issues. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Florida offer?
- Homestead Exemption — Up to $50,000 assessed value, for owner-occupied primary residence as of January 1; Save Our Homes Cap — 3% or CPI annual increase cap, for homestead property (automatic after first year); Senior Exemption — Additional $25,000–$50,000, for age 65+, income limits, county option; Disabled Veteran — Full exemption (100% disabled), for honorably discharged, service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Florida?
- About 0.78% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Florida Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Florida appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.