Florida’s property tax system has some of the strongest built-in protections for homeowners in the country — including Save Our Homes caps and the Homestead Exemption — but errors in assessments still happen regularly. If your assessed value doesn’t reflect market reality, here’s how to fight it.
How Florida Property Taxes Work
Each county has a Property Appraiser (an elected official) who sets the assessed value of every property annually. That value, minus any exemptions, is your taxable value — and that’s what determines your bill.
Florida’s Save Our Homes (SOH) cap limits annual increases in assessed value for homesteaded properties to 3% or the rate of inflation — whichever is lower. This protects long-term homeowners from being taxed out of their homes when values surge. However, when you purchase a property or lose your homestead exemption, the cap resets to market value.
The Homestead Exemption
If your primary residence is in Florida, you’re entitled to a $25,000 homestead exemption off your assessed value — plus an additional $25,000 exemption (on values between $50,000 and $75,000) that applies to all taxing authorities except schools. Total potential reduction: up to $50,000 off taxable value. If you haven’t applied, do it immediately — the deadline is March 1 each year.
Filing Deadlines
Your Notice of Proposed Property Taxes (TRIM Notice) arrives in August. You have until September 18 (or 25 days after the TRIM Notice is mailed, whichever is later) to file a petition with the Value Adjustment Board (VAB).
Do not wait on this. Once the deadline passes, you have no formal appeal rights until the following year.
Step-by-Step: The Florida Appeal Process
Step 1: Review Your TRIM Notice
Your TRIM Notice shows your property’s just (market) value, assessed value, exemptions, and taxable value — along with the proposed tax amounts from each taxing authority. Check the just value first; that’s what you’re appealing.
Step 2: Talk to the Property Appraiser’s Office First
Before filing a formal petition, call or visit your county Property Appraiser’s office and ask for an informal review. Bring your comparable sales data. Many errors get corrected at this stage without a formal hearing — saving everyone time.
Step 3: File a Petition with the VAB
If the informal review doesn’t resolve the issue, file a petition with your county’s Value Adjustment Board (VAB). The filing fee is $15 per parcel. You can download the petition form (DR-486) from your county’s VAB or the Florida Department of Revenue website.
Step 4: The Hearing
VAB hearings are conducted by a special magistrate — a licensed appraiser or attorney hired by the board. Present your evidence: comparable sales, photos, appraisals, anything that supports your claimed value. The magistrate issues a recommended decision; the VAB votes to approve or reject it.
Best Evidence for a Florida Appeal
- Comparable sales: Closed sales within the past 12 months, within ½–1 mile, similar size and condition — essential
- A licensed appraisal: A full appraisal from a Florida-licensed appraiser carries significant weight with magistrates
- Condition documentation: Photos, contractor estimates for deferred maintenance or structural issues
- Recent purchase price: If you recently bought for less than the appraised value, your deed and closing statement are powerful evidence
Florida County Property Appraisers
- Miami-Dade: miamidade.gov/pa
- Broward: bcpa.net
- Palm Beach: pbcgov.com/papa
- Hillsborough (Tampa): hcpafl.org
- Orange (Orlando): ocpafl.org
- Pinellas (St. Petersburg): pcpao.gov
Portability — Don’t Leave Money on the Table
One of Florida’s most underused benefits: if you move within the state and had a homestead exemption, you can transfer up to $500,000 of your Save Our Homes benefit to your new home. This is called portability. File Form DR-501T with your new county’s Property Appraiser within 3 years of selling your previous homestead. Most people who qualify never claim it.
More State Appeal Guides
- California Property Tax Appeal Guide
- Texas Property Tax Protest Guide
- Florida Property Tax Appeal Guide
- New York Property Tax Appeal Guide
- Illinois Property Tax Appeal Guide
Build a Winning Appeal Case
Our complete step-by-step guide shows you exactly what evidence to gather, what to say at the hearing, and how to maximize your reduction.
Read the Full Guide →