How do I appeal my property tax assessment?

County Property Appraiser (informal review) / County Value Adjustment Board - VAB (formal appeal) / Circuit Court (judicial appeal)

Step by Step

How to do it

WATCH FOR YOUR TRIM NOTICE: Florida County Property Appraisers mail TRIM (Truth in Millage) notices in mid-August each year showing your property's proposed assessed value and estimated taxes; the appeal deadline appears on the notice
Contact your County Property Appraiser's office informally FIRST - call or visit before the VAB deadline; many assessment errors (wrong square footage, incorrect property class, factual errors) are corrected at this stage at no cost
FILE A VAB PETITION within 25 calendar days of the TRIM notice mailing date - deadline appears on your TRIM notice and typically falls in mid-September; use Form DR-486 (available from county Clerk of Court or Florida DOR website)
Pay the $15 petition fee (for most properties; refundable if you win)
Gather supporting evidence: comparable sales from the 12 months before January 1 of the assessment year, recent independent appraisal, photos of property condition, factual errors in property record
Exchange evidence with the County Property Appraiser at least 15 days before your hearing (2025 update - appraiser must also provide their evidence to you at least 15 days before hearing)
Attend your VAB hearing before a Special Magistrate (most counties) - hearings typically scheduled October-December; you have 5-15 minutes to present evidence
Receive the Special Magistrate's recommended decision; VAB adopts or rejects recommendation
If still unsatisfied: appeal to Circuit Court within 60 days of the VAB's final decision

Details

What you need to know

Required Docs

Completed VAB Petition Form DR-486 (county-specific forms may vary)
$15 filing fee (most counties)
Supporting evidence: comparable sales, independent appraisal, photos, factual documentation
Parcel number and TRIM notice

Fee

$15 VAB petition fee for most residential properties (refundable if you win); Circuit Court appeal involves filing fees and typically requires a certified appraisal APPEAL DEADLINE: 25 calendar days from TRIM notice mailing date - typically mid-September; appears on your TRIM notice; hard deadline, no extensions HEARING DATES: Typically October-December after filing WHERE TO FILE: County Clerk of Court (VAB petition); Circuit Court (judicial appeal)

County-specific variations apply

TRIM notice mailing dates and exact appeal deadlines vary by county - always check your specific TRIM notice for your exact deadline. 2025 example deadlines: Broward: September 17; Miami-Dade: September 16; Palm Beach: September 15; Alachua: September 15. Larger counties (Miami-Dade, Broward, Palm Beach, Orange, Hillsborough) have robust online filing systems and more VAB staff; smaller counties may hold hearings in person only. Contact your County Clerk of Court for VAB petition filing procedures.

Florida Notes

Important state-specific details

Florida's VAB process was more favorable to property owners in 2025 - over 40% of petitions resulted in reduced assessments.
The $15 filing fee is REFUNDABLE if your appeal is successful - low risk to file.
Florida's HOMESTEAD EXEMPTION ($50,000) and SAVE OUR HOMES CAP (3% annual increase limit) are separate from and independent of the VAB appeal process - ensure you have filed for these before considering an appeal.
SOH PORTABILITY: If you recently bought a Florida home and moved from another Florida homestead, apply for portability to transfer your accumulated SOH savings - file within 3 years.
2025 rule change: County Property Appraiser must now provide their evidence to you at least 15 days before the VAB hearing - request this proactively.
During appeal, you must make a partial tax payment equal to the undisputed amount (or the prior year's taxes) to avoid delinquency - the disputed amount is held in abeyance during the appeal.

Official Source

State office contact

State Office

Florida Department of Revenue (VAB guidelines) - floridarevenue.com/property/pages/vab.aspx | (850) 488-6800; County Clerk of Court (VAB filing - varies by county)