Florida property tax appeals — overview

Last reviewed: May 2026 · Coverage: 10 counties + state-wide framework

Property tax appeals in the Sunshine State — from Miami-Dade and Broward through the I-4 corridor to the Space Coast, Jacksonville, and the Tampa Bay metro.

How Florida works

Florida assesses property at just value (full market value as of January 1) under FL Stat. §193.011's eight-factor test. The distinctive feature: Save Our Homes caps annual increases in homestead assessed value at the lesser of 3% or CPI under FL Stat. §193.155 (2026 cap = 2.7%). The result is two parallel value rolls — just value and assessed value — that diverge over time as homesteads are held through appreciating markets. The procedural escalation runs Property Appraiser informal review → Value Adjustment Board (VAB) within 25 days of TRIM mailing → Circuit Court within 60 days of certification. The hidden lever: portability — up to $500,000 of accumulated Save Our Homes savings transfers to a new Florida homestead under FL Stat. §193.155(8).

Read the complete guide

For the full procedural framework, evidence rules, and 10 county-specific quick-reference accordions covering Miami-Dade, Broward, Palm Beach, Hillsborough, Orange, Pinellas, Duval, Lee, Polk, and Brevard, see:

Florida Property Tax Appeals — The Complete Guide

The complete guide covers all 12 sections of our state-cornerstone schema: quick facts, how assessments work, when appeals make sense, the VAB appeal process step-by-step, evidence rules, what wins and loses at the appeal venue, exemptions, county-by-county quick references, recent legislative context (Chapter 2025-208 amendments first applying to 2026 tax roll), FAQ, service-company landscape, and primary sources.

Cross-state topic explainers

Calculators

Editorial framework

The Property Tax Desk publishes editorial guidance grounded in primary state and county sources. Our coverage of Florida:

See /methodology/ for our editorial review process and /editorial-policy/ for our YMYL standards.

The Property Tax Desk Editorial Team