Florida Property Tax Overview

Florida property tax is run locally: the county property appraiser values each parcel, each taxing authority sets its own millage, the county tax collector collects the tax, and the state Department of Revenue provides oversight and assistance.

The Department of Revenue states it directly: in Florida, local governments are responsible for administering property tax, and its Property Tax Oversight program provides oversight and assistance to property appraisers, tax collectors and value adjustment boards (DOR, Property Tax Oversight). The property appraiser also decides whether a parcel qualifies for an exemption (DOR, exemptions). The Department of State counts 67 counties in Florida (Florida Department of State, quick facts).

The Florida Constitution caps the rates. Article VII limits millage on real estate and tangible personal property, apart from taxes for bonds and voter-approved levies of up to two years, to ten mills for all county purposes, ten mills for all municipal purposes and ten mills for all school purposes, with 0.05 mill or 1.0 mill for water management purposes depending on the part of the state (Florida Constitution, Art. VII).

A Florida homestead gets up to $25,000 off its assessed value for every tax, plus a second exemption of up to $25,000 on the value above $50,000 for every levy except school taxes.

Section 196.031 of the Florida Statutes grants the first exemption to a person who holds title on January 1 and makes the property a permanent residence, and the second to the same owners for assessed value greater than $50,000, excluding school district levies (s. 196.031, F.S.). The statute adjusts that second $25,000 for inflation every January 1 using the Consumer Price Index for All Urban Consumers, if the change is positive. The Department of Revenue's exemptions page describes the homestead exemption as decreasing taxable value by as much as $50,000 (DOR, exemptions). The statute and the DOR page state the amount differently, and this page does not choose between them.

Under section 196.011, an owner entitled to an exemption must file the application with the county property appraiser on or before March 1 (s. 196.011, F.S.). DOR notes the exemption itself cannot be transferred, but it qualifies the home for the state's homestead assessment limitation and that a homeowner may be able to transfer all or part of the assessment difference to a new Florida homestead (DOR).

A Florida homestead's assessed value can rise no more than 3 percent a year or the change in the Consumer Price Index, whichever is lower, and nonhomestead residential and nonresidential property is capped at 10 percent a year for levies other than school district levies.

Under section 193.155, homestead property is reassessed each January 1 and any change may not exceed the lower of 3 percent of the prior year's assessed value or the percentage change in the Consumer Price Index for the preceding calendar year (s. 193.155, F.S.). When an owner moves to a new Florida homestead with a just value equal to or greater than the old one, the new home is assessed at its just value minus the lesser of $500,000 or the gap between just value and assessed value on the old home; a lower-value new home gets a proportional reduction.

For Florida property without a homestead exemption, sections 193.1554 and 193.1555 apply a 10 percent cap to nonhomestead residential property of nine or fewer dwelling units and to nonresidential property, for all levies other than school district levies (s. 193.1554; s. 193.1555).

Florida law adds several smaller or conditional exemptions on top of the homestead exemption, from a $5,000 exemption for widows, widowers, blind and disabled residents to a total exemption for certain disabled veterans.

The Department of Revenue lists further benefits for owners with disabilities, senior citizens, veterans and active duty military, disabled first responders and properties with specialized uses, and says every application and document goes to the property appraiser in the county where the property is located (DOR, exemptions). It also notes that the surviving spouse of a first responder who died in the line of duty may receive a total exemption on homestead property under section 196.081(6).

Section 196.202 exempts property to the value of $5,000 for every widow, widower, blind person or totally and permanently disabled person who is a bona fide Florida resident (s. 196.202, F.S.). Section 196.081 exempts from taxation the homestead of an honorably discharged veteran with a service-connected total and permanent disability certified by the federal government or the Department of Veterans Affairs (s. 196.081, F.S.).

The senior exemption is a local choice. Under section 196.075, a board of county commissioners or a city may adopt an ordinance allowing up to $50,000 more for an owner aged 65 or older whose household income stays under a limit the statute sets at $20,000 and adjusts each January 1 for the cost of living, and a second option for long-time residents of homes with a just value under $250,000 (s. 196.075, F.S.). An ordinance must specify that the exemption applies only to taxes levied by the county or city that grants it (s. 196.075).

Florida property taxes are due November 1, earn a 4 percent discount if paid in November, and become delinquent April 1 of the following year.

Section 197.333 makes taxes due on November 1 or as soon after as the certified tax roll reaches the county tax collector, and delinquent on April 1 of the year after assessment or 60 days after the original tax notice was mailed, whichever is later (s. 197.333, F.S.). The discount schedule in section 197.162 applies to all taxes assessed on the county tax rolls and collected by the county tax collector (s. 197.162).

The TRIM notice is the notice of proposed property taxes mailed under Florida's Truth in Millage law, and a valuation appeal to the value adjustment board must be filed by the 25th day after that notice is mailed.

In every Florida county, section 200.065 sets the sequence: within 35 days after the property appraiser certifies taxable value, each taxing authority reports its proposed millage and its rolled-back rate, and the notice of proposed property taxes must be mailed by the later of 55 days after certification or 10 days after the tax roll is approved (s. 200.065, F.S.).

An owner who disagrees with the value can petition the county value adjustment board; on valuation issues, section 194.011 allows the petition on or before the 25th day following the mailing of the notice by the property appraiser (s. 194.011, F.S.). The petition is filed with the clerk of the county value adjustment board (s. 194.011), and the Department of Revenue's oversight extends to value adjustment boards (DOR).

The figures above are the statutory rules, not the amounts on any one bill. The statute texts cited here are the 2026 Florida Statutes as published by the Florida Legislature on Online Sunshine, which also lists earlier years for owners checking an older bill.

Last verified: October 19, 2026, by re-reading Article VII of the Florida Constitution, the Department of State county count, sections 193.155, 193.1554, 193.1555, 194.011, 196.011, 196.031, 196.075, 196.081, 196.202, 197.162, 197.333 and 200.065 of the 2026 Florida Statutes, and two Department of Revenue property tax pages.