Florida property tax appeals, 2027
In Florida, you appeal a property assessment to the Value Adjustment Board, and the deadline is 25 days after the TRIM notice is mailed. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 67 counties, state and county recordsHow appeals work in Florida
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year (Fla. Const. art. VII, §4(d); Fla. Stat. §193.155); uniformity is also recognized (Fla. Stat. §194.301(2)(a)3.) |
| How homes are assessed | The TRIM notice prints Market Value (just value, Fla. Const. art. VII, §4). Assessed Value is Market Value minus assessment reductions such as Save Our Homes, so it cannot be converted back to market value. Use the Market Value line. Appraisers also deduct costs of sale from recorded prices under Fla. Stat. §193.011(8), reported on DR-493 (Seminole County reports 15% for single-family homes in 2026).. The TRIM notice prints Market Value (just value, Fla. Const. art. VII, §4). Assessed Value is Market Value minus assessment reductions such as Save Our Homes, so it cannot be converted back to market value. Use the Market Value line. Appraisers also deduct costs of sale from recorded prices under Fla. Stat. §193.011(8), reported on DR-493 (Seminole County reports 15% for single-family homes in 2026). |
| Deadline | 25 days after the property appraiser mails the TRIM notice; the exact date is printed on the notice (Fla. Stat. §194.011(3)(d)). |
| First appeal to | Value Adjustment Board |
| What the notice shows | Market value as “Market Value”; assessed value as “Assessed Value”. Mails: August (TRIM Notice of Proposed Property Taxes) |
| Assessment limit | Save Our Homes: a homestead’s assessed value may rise no more than the lower of 3% or the CPI change each year, and resets to just value after a change of ownership (Fla. Const. art. VII, §4(d); Fla. Stat. §193.155). |
| Sale prices public | Yes |
| Statutes | Grounds: Fla. Stat. §§193.011, 194.301(2). Filing: Fla. Stat. §194.011(3). Assessor’s evidence: Fla. Stat. §194.011(4)(b). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Florida county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Miami-Dade County | Not yet published | — | — | Scan from recent sales |
| Broward County | Not yet published | — | — | Scan from recent sales |
| Palm Beach County | Not yet published | — | — | Scan from recent sales |
| Hillsborough County | Not yet published | — | — | Scan from recent sales |
| Orange County | Not yet published | — | — | Scan from recent sales |
| Duval County | Not yet published | — | — | Scan from recent sales |
| Pinellas County | Not yet published | — | — | Scan from recent sales |
| Lee County | Not yet published | — | — | Scan from recent sales |
| Polk County | Not yet published | — | — | Scan from recent sales |
| Pasco County | Not yet published | — | — | Scan from recent sales |
| Brevard County | Not yet published | — | — | Scan from recent sales |
| Volusia County | Not yet published | — | — | Scan from recent sales |
| Seminole County | Not yet published | — | — | Scan from recent sales |
| Sarasota County | Not yet published | — | — | Scan from recent sales |
| Osceola County | Not yet published | — | — | Scan from recent sales |
| Manatee County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Collier County | Not yet published | — | — | Scan from recent sales |
| St. Lucie County | Not yet published | — | — | Scan from recent sales |
| St. Johns County | Not yet published | — | — | Scan from recent sales |
| Escambia County | Not yet published | — | — | Scan from recent sales |
| Leon County | Not yet published | — | — | Scan from recent sales |
| Alachua County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Okaloosa County | Not yet published | — | — | Scan from recent sales |
| Hernando County | Not yet published | — | — | Scan from recent sales |
| Charlotte County | Not yet published | — | — | Scan from recent sales |
| Santa Rosa County | Not yet published | — | — | Scan from recent sales |
| Bay County | Not yet published | — | — | Scan from recent sales |
| Indian River County | Not yet published | — | — | Scan from recent sales |
| Citrus County | Not yet published | — | — | Scan from recent sales |
| Martin County | Not yet published | — | — | Scan from recent sales |
| Sumter County | Not yet published | — | — | Scan from recent sales |
| Flagler County | Not yet published | — | — | Scan from recent sales |
| Highlands County | Not yet published | — | — | Scan from recent sales |
| Nassau County | Not yet published | — | — | Scan from recent sales |
| Walton County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Putnam County | Not yet published | — | — | Scan from recent sales |
| Columbia County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Levy County | Not yet published | — | — | Scan from recent sales |
| Suwannee County | Not yet published | — | — | Scan from recent sales |
| Hendry County | Not yet published | — | — | Scan from recent sales |
| Gadsden County | Not yet published | — | — | Scan from recent sales |
| Okeechobee County | Not yet published | — | — | Scan from recent sales |
| Wakulla County | Not yet published | — | — | Scan from recent sales |
| DeSoto County | Not yet published | — | — | Scan from recent sales |
| Baker County | Not yet published | — | — | Scan from recent sales |
| Bradford County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Hardee County | Not yet published | — | — | Scan from recent sales |
| Taylor County | Not yet published | — | — | Scan from recent sales |
| Gilchrist County | Not yet published | — | — | Scan from recent sales |
| Holmes County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Dixie County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Gulf County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Hamilton County | Not yet published | — | — | Scan from recent sales |
| Calhoun County | Not yet published | — | — | Scan from recent sales |
| Glades County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Lafayette County | Not yet published | — | — | Scan from recent sales |
| Liberty County | Not yet published | — | — | Scan from recent sales |
Florida questions
When is the property tax appeal deadline in Florida?
25 days after the property appraiser mails the TRIM notice; the exact date is printed on the notice (Fla. Stat. §194.011(3)(d)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Florida?
The Value Adjustment Board hears the first appeal (Fla. Stat. §194.011(3)).
How is a home assessed in Florida?
At The TRIM notice prints Market Value (just value, Fla. Const. art. VII, §4). Assessed Value is Market Value minus assessment reductions such as Save Our Homes, so it cannot be converted back to market value. Use the Market Value line. Appraisers also deduct costs of sale from recorded prices under Fla. Stat. §193.011(8), reported on DR-493 (Seminole County reports 15% for single-family homes in 2026)., valued as of January 1 of the tax year (Fla. Const. art. VII, §4(d); Fla. Stat. §193.155). Save Our Homes: a homestead’s assessed value may rise no more than the lower of 3% or the CPI change each year, and resets to just value after a change of ownership (Fla. Const. art. VII, §4(d); Fla. Stat. §193.155).
What does a Florida assessment notice show?
The market value, labeled “Market Value”, and the assessed value, labeled “Assessed Value”. Notices mail: August (TRIM Notice of Proposed Property Taxes).
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- Fla. Const. art. VII, §4 (Florida Senate)
- Fla. Stat. §193.011, just valuation factors
- Fla. Stat. §193.155, homestead assessment limit
- Fla. Stat. §194.011, petitions and evidence exchange
- Fla. Stat. §194.301, burden of proof
- Fla. Stat. §200.065, TRIM mailing timing
- Fla. Stat. §200.069, TRIM notice contents
- Fla. Stat. §201.02, documentary stamp tax on deeds
- Florida DOR form DR-474, Notice of Proposed Property Taxes (value labels)
- Seminole County DR-493, 2026 eighth-criterion adjustments
- Miami-Dade Property Appraiser, tax FAQ (TRIM mailed by August 24; 25 days to petition)
- Florida Division of Elections, 2026 Amendment 3
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).