How do I appeal my property tax assessment in Florida?
Florida property tax challenges run through the Value Adjustment Board (VAB) under Florida Statutes Chapter 194.
1. TRIM Notice & Save Our Homes Cap
The TRIM (Notice of Proposed Property Taxes) arrives in mid-August. Homesteaded property is capped at the lesser of 3% or CPI growth annually (Save Our Homes — Art. VII § 4(d)). Non-homestead residential and commercial caps at 10% (Art. VII § 4(g)). Portability under § 193.155(8) lets you carry up to $500,000 of SOH savings to a new homestead.
2. Informal Discussion with the Property Appraiser
The TRIM lists a contact at the property appraiser's office. Many issues — incorrect square footage, missing homestead exemption — resolve here.
3. File VAB Petition
Form DR-486 must be filed within 25 days of the TRIM mailing (typically by mid-September). Filing fee is $15 per parcel. Grounds: overvaluation, denial of exemption, denial of classification (e.g., agricultural).
4. VAB Hearing — Special Magistrate
Counties with populations over 75,000 use special magistrates (a state-certified appraiser for value issues, an attorney for exemption issues). You may submit evidence at least 15 days before the hearing (§ 194.011(4)).
5. Court Appeal
Adverse VAB decisions can be appealed to circuit court within 60 days under § 194.171. You must pay the undisputed tax (or the prior year's tax plus 75% of new) to maintain the action under § 194.171(3).
This is legal information, not legal advice.
- High-value commercial property VAB challenge
- Complex valuation methodology dispute or agricultural classification
- Circuit court appeal after VAB ruling
- Fla. Stat. § 194.011
- Fla. Stat. § 194.171
- Fla. Const. art. VII § 4(d) (SOH)
- Fla. Stat. § 193.155
- Fla. Stat. § 196.031
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.