State guide

How to appeal property tax in Florida

Florida homeowners appeal property taxes by filing a VAB petition (Form DR-486) within 25 days of the TRIM notice, usually mailed in August. A special magistrate reviews comparable sales and assessment methodology. Filing fee is typically 15 dollars and the process runs through the fall.
Deadline
25 days after the TRIM notice is mailed (typically mid to late September)
Form
DR-486 (VAB Petition)
Hearing body
Value Adjustment Board (VAB)

The Florida process, in order

After receiving your TRIM (Truth in Millage) notice in August, you have 25 days to file a petition with the county Value Adjustment Board (VAB) using Form DR-486. A special magistrate hears the petition. You can also contact the county property appraiser first for an informal review.

See the official overview from the Florida Department of Revenue.

Florida appeal calendar

DateWhat happens
January 1Assessment date — value reflects ownership, use, and condition on this day.
March 1Deadline to file homestead and most exemption applications.
Mid-AugustProperty Appraiser mails TRIM (Truth in Millage) notices.
25 days after TRIMDeadline to file Form DR-486 with the Value Adjustment Board.
October – JanuaryVAB special magistrate hearings.
Within 60 days of VAB decisionDeadline to file suit in circuit court if you disagree with the VAB.

Florida forms you may need

FormNameUse
DR-486Petition to the Value Adjustment BoardOpen a VAB petition contesting assessed value, exemption denial, or classification.
DR-501Original Application for Homestead ExemptionApply for the homestead exemption and Save Our Homes 3% cap.
DR-486MUPetition for Multiple ParcelsFile one VAB petition covering multiple contiguous parcels with the same owner.
DR-485VSpecial Magistrate's Recommended DecisionDecision template that documents the magistrate's value finding for the VAB.

Six steps from TRIM to VAB decision

  1. 1. Read the TRIM notice

    Confirm the just (market) value, assessed value, exemptions, and the appeal deadline on page two.

  2. 2. Request an informal review

    Email or call the county Property Appraiser before filing. Many disputes resolve here without a fee.

  3. 3. File Form DR-486

    Submit to the Clerk of the VAB with the 15 dollar filing fee within 25 days of the TRIM notice.

  4. 4. Exchange evidence

    Florida law requires evidence exchange at least 15 days before the hearing if you request the Property Appraiser's evidence.

  5. 5. Special magistrate hearing

    A licensed appraiser or attorney hears both sides and writes a recommended decision for the VAB.

  6. 6. VAB final decision

    The VAB issues a final decision. To appeal further, file suit in circuit court within 60 days.

Florida counties we cover

CountyProperty appraiserDeadline
Miami-Dade CountyMiami-Dade County Property Appraiser25 days after TRIM
Broward CountyBroward County Property Appraiser (BCPA)25 days after TRIM
Palm Beach CountyPalm Beach County Property Appraiser (PAPA)25 days after TRIM
Hillsborough CountyHillsborough County Property Appraiser (HCPAFL)25 days after TRIM
Orange CountyOrange County Property Appraiser (OCPAFL)25 days after TRIM
Pinellas CountyPinellas County Property Appraiser (PCPAO)25 days after TRIM
Duval CountyDuval County Property Appraiser25 days after TRIM
Lee CountyLee County Property Appraiser25 days after TRIM
Brevard CountyBrevard County Property Appraiser (BCPAO)25 days after TRIM
Sarasota CountySarasota County Property Appraiser25 days after TRIM
Polk CountyPolk County Property Appraiser25 days after TRIM
Pasco CountyPasco County Property Appraiser25 days after TRIM
Volusia CountyVolusia County Property Appraiser25 days after TRIM
Seminole CountySeminole County Property Appraiser25 days after TRIM
Manatee CountyManatee County Property Appraiser25 days after TRIM
Collier CountyCollier County Property Appraiser25 days after TRIM

Common questions

When is the Florida property tax appeal deadline?

25 days after the county property appraiser mails the TRIM notice, generally falling between mid-September and early October. The exact date appears on the notice itself.

What form do I file for a Florida property tax appeal?

Form DR-486 (Petition to the Value Adjustment Board), filed with the Clerk of the VAB in your county. Filing fee is usually 15 dollars per parcel.

Do I need a lawyer to appeal property taxes in Florida?

No. Most homeowners represent themselves before the special magistrate. The strongest petitions rely on three to five comparable sales from the prior 12 months in the same neighborhood.

What is the Save Our Homes cap?

Florida caps annual increases in the assessed value of a homesteaded property at 3 percent or the change in the CPI, whichever is lower. The cap resets at sale and the difference between market and assessed value can be portable to a new homestead.

Do I still pay taxes if I file a VAB petition?

Yes. You must pay at least the amount you admit in good faith (typically 75 percent of assessed taxes plus all non-ad-valorem assessments) by the delinquency date or you lose the petition.

What evidence wins a Florida VAB hearing?

Three to five qualified comparable sales within 0.5 miles and the past 12 months, plus documentation of any condition or insurance-driven value impact. The magistrate weighs sales comparison most heavily for residential parcels.

See what your home should actually be assessed at

Free comp report in minutes. Keep 100 percent of the savings, no contingency fee.

Check my assessment

Related: pillar appeal guide · appeal letter template · hearing preparation