Taxes
Florida Property Tax Appeal Guide
By Carlos E. Larocca, Certified Residential Appraiser (Cert Res RD6469)6 min read
To appeal a Florida property assessment, review the TRIM notice, file a Value Adjustment Board petition within 25 days, and present evidence that market value as of January 1 was below the assessed just value. An independent appraisal is the strongest evidence available.
Step 1 — Read the TRIM notice
The Truth in Millage notice arrives in mid-August and shows just value, assessed value, exemptions, and the petition deadline. Just value is the county's market value estimate and is the number an appeal challenges.
Step 2 — Check whether an appeal is worth filing
If Save Our Homes caps already hold assessed value well below market, a lower just value may not change the tax bill. Recent purchasers and owners of recently reassessed property have the most to gain.
Step 3 — Gather evidence
Comparable sales closed near January 1, photographs of condition problems, contractor estimates for needed repairs, and an independent appraisal carry the most weight with special magistrates.
- Sales in the same subdivision or condominium line
- Documentation of functional or physical problems
- An appraisal with a January 1 retrospective effective date
Step 4 — File and present
File the petition with the county Value Adjustment Board before the deadline, exchange evidence on the required schedule, and present at the hearing. Many petitions settle with the property appraiser's office before a hearing occurs.
Frequently asked questions
- When is the Florida VAB petition deadline?
- Generally 25 days after the county mails the TRIM notice, which places most deadlines in early to mid-September. The exact date is printed on the notice.
- Do I need an attorney to appeal?
- No. Owners may file and present on their own behalf, though attorneys and tax agents commonly handle higher-value petitions.