Property Tax Appeals in Florida
How it works in Florida
Florida's Truth in Millage (TRIM) notice, mailed each August, shows two values side by side: "Just Value" (the Property Appraiser's market-value estimate) and "Assessed Value" (the actual tax basis). For homestead property, the Save Our Homes cap limits assessed-value growth to the lower of 3% or the change in CPI each year; non-homestead property gets a 10% cap instead. Either way, assessed value can never exceed Just Value, so long-time owners often have an assessed value well below current market value, the same relationship as California's Prop 13.
Deadline
A petition to the Value Adjustment Board (VAB) must be filed within 25 days of when the Property Appraiser mails your TRIM notice (Florida Statute 194.011, read directly from the Legislature's site). There's no fixed calendar date, and 25 days is a shorter window than most other states in this platform. TRIM notices are typically mailed in mid-to-late August, so petitions are usually due in September.
Terminology
Florida uses "petition," not "appeal" or "protest." It is filed with your county's Value Adjustment Board (VAB), using the statewide DR-486 form.
- Your TRIM notice shows both Just Value and Assessed Value together. Enter your Assessed Value in the calculator below, not Just Value, since that's what your taxes are actually based on.
- VAB filing fees are set per county (Florida law allows up to $50) rather than being the same statewide. Confirm your county's fee before filing.