Research
Homes in the same ZIP are not assessed evenly. We measured it.
5,891,669 single-family homes, 34 counties, official assessment rolls.
The Property Assessment Gap Study · 2026-07-13
Based on 5,891,669 single-family homes from the official county assessment rolls of 34 counties (32 in Florida). All figures are assessed values straight from the public record, not estimates and not market prices.
The headline finding: the assessment gap
Homes in the same ZIP code do not get assessed evenly. We measured, for every ZIP with at least 100 single-family homes, how far the 75th-percentile assessed value per square foot sits above the 25th percentile. We call that the spread. A spread of 40% means the more heavily assessed quarter of homes carries at least 40% more assessed value per square foot than the more lightly assessed quarter, in the same ZIP.
Part of any spread is real (waterfront lots, renovations, home age). But the size of it is exactly why Florida law gives every owner the right to petition the Value Adjustment Board and why comparing your assessment against comparable neighbors is worth 10 minutes a year.
County scoreboard
| County | Homes | Median assessed value | Median $/sqft | Typical ZIP spread | Homes 15%+ above ZIP median |
|---|---|---|---|---|---|
| Harris County, TX | 1,157,178 | $278,081 | $141 | 29.3% | 23.3% |
| Broward County, FL | 390,722 | $514,750 | $276 | 19.2% | 16.9% |
| Hillsborough County, FL | 387,815 | $313,699 | $156 | 22.8% | 19.2% |
| Miami-Dade County, FL | 384,543 | $509,952 | $279 | 28.1% | 22.2% |
| Palm Beach County, FL | 383,108 | $462,031 | $255 | 34.9% | 25.4% |
| Orange County, FL | 345,198 | $379,815 | $205 | 22.6% | 17.4% |
| Travis County, TX | 343,355 | $456,238 | $255 | 34.7% | 24.2% |
| Duval County, FL | 293,228 | $262,557 | $139 | 21% | 20.2% |
| Lee County, FL | 267,736 | $324,943 | $114 | 30.1% | 24.9% |
| Pinellas County, FL | 253,198 | $357,484 | $225 | 29.9% | 23.6% |
| Polk County, FL | 229,621 | $253,717 | $112 | 17.1% | 13.6% |
| Brevard County, FL | 210,387 | $296,260 | $127 | 28.2% | 17.2% |
| Pasco County, FL | 198,622 | $304,782 | $155 | 15.9% | 14.3% |
| Volusia County, FL | 191,741 | $293,022 | $182 | 34.8% | 21.3% |
| Sarasota County, FL | 165,591 | $349,400 | $183 | 28.2% | 24% |
| Collier County, FL | 111,048 | $599,629 | $239 | 66.7% | 32.6% |
| Escambia County, FL | 106,243 | $221,298 | $119 | 35.7% | 23% |
| Charlotte County, FL | 89,376 | $298,727 | $170 | 34.1% | 26.2% |
| Hernando County, FL | 71,107 | $268,483 | $108 | 32.2% | 19.3% |
| Bay County, FL | 64,987 | $260,160 | $131 | 54% | 31.6% |
| Alachua County, FL | 64,635 | $263,946 | $158 | 32.9% | 20.3% |
| Citrus County, FL | 61,044 | $227,608 | $141 | 29.5% | 23.7% |
| Flagler County, FL | 52,501 | $301,842 | $161 | 33.6% | 25.3% |
| Columbia County, FL | 13,800 | $208,301 | $107 | 46.5% | 28.2% |
| Gadsden County, FL | 11,397 | $128,969 | $84 | 82.6% | 34.4% |
| Hendry County, FL | 8,201 | $234,584 | $163 | 33.5% | 23.4% |
| Gulf County, FL | 7,508 | $374,050 | $198 | 61.7% | 36.6% |
| Franklin County, FL | 6,911 | $370,160 | $205 | 79.1% | 36.3% |
| Bradford County, FL | 6,019 | $166,223 | $96 | 68.2% | 36.3% |
| Hardee County, FL | 4,416 | $178,692 | $119 | 45.3% | 29.3% |
| Gilchrist County, FL | 3,054 | $226,716 | $123 | 51.7% | 29.8% |
| Dixie County, FL | 2,778 | $112,200 | $88 | 135.3% | 37.9% |
| Calhoun County, FL | 2,584 | $111,920 | $69 | 95.5% | 34.9% |
| Hamilton County, FL | 2,017 | $124,022 | $84 | 93% | 36.5% |
Is your home one of them? Check your assessment free in 60 seconds.
Check my assessmentThe 20 most unevenly assessed ZIP codes
ZIPs with at least 250 single-family homes, ranked by spread.
| ZIP (County) | Homes | Median $/sqft | 25th pct | 75th pct | Spread |
|---|---|---|---|---|---|
| 33181 (Miami-Dade County) | 1,548 | $643 | $331 | $870 | 162.7% |
| 33139 (Miami-Dade County) | 906 | $1,393 | $918 | $2,313 | 152% |
| 33786 (Pinellas County) | 841 | $398 | $264 | $628 | 138.3% |
| 33432 (Palm Beach County) | 3,355 | $665 | $403 | $953 | 136.2% |
| 33141 (Miami-Dade County) | 1,941 | $615 | $459 | $1,083 | 136.1% |
| 77019 (Harris County) | 5,240 | $279 | $222 | $519 | 134.3% |
| 33408 (Palm Beach County) | 4,264 | $422 | $333 | $764 | 129.1% |
| 33405 (Palm Beach County) | 5,196 | $347 | $274 | $625 | 127.6% |
| 33483 (Palm Beach County) | 3,358 | $682 | $441 | $981 | 122.5% |
| 32096 (Hamilton County) | 317 | $83 | $51 | $111 | 118.5% |
| 34103 (Collier County) | 2,796 | $415 | $321 | $685 | 113.2% |
| 32328 (Franklin County) | 2,649 | $355 | $229 | $480 | 109.2% |
| 32206 (Duval County) | 5,842 | $67 | $50 | $104 | 108.1% |
| 33401 (Palm Beach County) | 2,766 | $299 | $216 | $450 | 107.9% |
| 32666 (Bradford County) | 549 | $135 | $98 | $204 | 107.3% |
| 34223 (Charlotte County) | 1,242 | $215 | $157 | $324 | 107.2% |
| 77057 (Harris County) | 4,489 | $221 | $175 | $359 | 105.1% |
| 32421 (Calhoun County) | 791 | $76 | $49 | $100 | 102.5% |
| 32352 (Gadsden County) | 476 | $71 | $52 | $105 | 102.4% |
| 77079 (Harris County) | 8,227 | $270 | $172 | $345 | 100.5% |
Where the most homes sit far above their neighbors
Share of homes assessed at least 15% above the median assessed value per square foot of their own ZIP. These are the homes whose owners most clearly have something to check.
| ZIP (County) | Homes | Homes 15%+ above ZIP median |
|---|---|---|
| 33141 (Miami-Dade County) | 1,941 | 45.7% |
| 33139 (Miami-Dade County) | 906 | 44.9% |
| 33405 (Palm Beach County) | 5,196 | 43.3% |
| 33786 (Pinellas County) | 841 | 42.8% |
| 77019 (Harris County) | 5,240 | 41.9% |
| 34285 (Sarasota County) | 4,707 | 41.6% |
| 32352 (Gadsden County) | 476 | 41.2% |
| 33401 (Palm Beach County) | 2,766 | 41.1% |
| 32233 (Duval County) | 7,072 | 40.8% |
| 32096 (Hamilton County) | 317 | 40.7% |
| 34103 (Collier County) | 2,796 | 40.6% |
| 32206 (Duval County) | 5,842 | 40.4% |
| 33408 (Palm Beach County) | 4,264 | 40.4% |
| 78654 (Travis County) | 327 | 40.4% |
| 33483 (Palm Beach County) | 3,358 | 40.3% |
| 77098 (Harris County) | 2,376 | 40.2% |
| 33181 (Miami-Dade County) | 1,548 | 39.9% |
| 33432 (Palm Beach County) | 3,355 | 39.9% |
| 32351 (Gadsden County) | 5,131 | 39.6% |
| 33946 (Charlotte County) | 2,036 | 39.6% |
Method, honestly
- Source: official county assessment rolls (Florida DOR NAL files; Texas appraisal district exports), latest available tax year per county.
- Universe: single-family residences with recorded living area above 200 sqft and assessed value above $10,000.
- ZIP statistics require at least 100 qualifying homes; ranking tables require 250.
- Assessed value is not a market price, and within-ZIP spread partly reflects genuine differences between homes. This study measures assessment dispersion, not mispricing.
- Anyone may verify these figures: the underlying rolls are public records.
Frequently asked questions
How many homes are in the assessment gap study?
5,891,669 single-family homes from the official county assessment rolls of 34 counties, 32 in Florida and 2 in Texas (Harris County and Travis County). All figures are assessed values straight from the public record.
What is the assessment spread and how is it measured?
The spread is the percentage gap between the 75th-percentile assessed value per square foot and the 25th-percentile assessed value per square foot within a single ZIP code. A 40% spread means the more heavily assessed quarter of homes carries at least 40% more assessed value per square foot than the more lightly assessed quarter in the same ZIP.
Which ZIP code has the widest assessment spread?
ZIP 33181 in Miami-Dade County, Florida, has a spread of 162.7% across 1,548 single-family homes. In that ZIP the 25th-percentile assessed value is $331 per square foot and the 75th percentile is $870 per square foot.
What does 'homes 15%+ above ZIP median' mean?
It is the share of single-family homes in a ZIP whose assessed value per square foot sits at least 15% above the ZIP's own median. These owners have the clearest empirical case to check whether their assessment is out of line with comparable neighbors.
Does a wide spread mean my home is over-assessed?
Not automatically. Part of any within-ZIP spread reflects real differences: waterfront lots, renovations, home age, and lot size. The study measures assessment dispersion, not mispricing. A wide spread means there is a real range to compare against, and homeowners assessed near the top of that range have grounds to file a comparable-assessment appeal.
Is your home one of them? Check your assessment free in 60 seconds.
Check my assessmentReady to protest or appeal?
Use the same data on your own home. The state guides walk through the deadline, form, and evidence for a filing this season.