If you think the county valued your Florida property too high, you can file a petition with the Value Adjustment Board within 25 days after the property appraiser mails your TRIM notice. You don’t need a lawyer, the filing fee is small, and you can talk to the appraiser’s office first. Here’s how it works.
1. Read your TRIM notice
The property appraiser mails the Notice of Proposed Property Taxes, called the TRIM notice, usually in mid-August. It shows:
- Market value — what the appraiser thinks your property was worth on January 1 of the tax year. Florida law calls this “just value.”
- Assessed value — the value after any caps, such as Save Our Homes.
- Exemptions and taxable value — each exemption is listed with its dollar amount, and taxes are figured on what’s left.
- The petition deadline — the notice tells you the date by which you must file with the Value Adjustment Board.
Write that deadline down. Then check the facts the appraiser has on file: square footage, bedrooms and bathrooms, year built, lot size and pool. Mistakes happen, and they’re the easiest thing to fix.
2. Make sure your exemptions are right
Before you argue about value, confirm you’re getting every break you qualify for.
- Homestead exemption. If the home is your permanent residence, the homestead exemption can lower its taxable value by as much as $50,000. That’s $25,000 off all taxes, plus an additional $25,000 that applies to non-school taxes.
- Save Our Homes cap. Once a home has a homestead exemption, its assessed value can’t go up more than 3% a year, or the change in the Consumer Price Index, whichever is lower.
- Portability. If you move from one Florida homestead to another, you may be able to bring your Save Our Homes savings with you. The amount you can transfer is capped at $500,000. You qualify if you had a homestead exemption on your old home as of January 1 in any of the three years before.
Coming up: Florida voters will decide on Amendment 3 on November 3, 2026. If at least 60% vote yes, the non-school homestead exemption would grow starting January 1, 2027. Your county property appraiser has the details.
3. Decide whether you have a case
Your main argument is market value. Ask: could I have sold my home for what the appraiser says, as of January 1?
- Comparable sales. Look for similar homes nearby that sold around January 1 for less than your value. Similar means close in size, age, condition and location.
- Condition. The appraiser usually hasn’t been inside your home. Photos of an old roof, original kitchen, water damage or foundation problems, plus repair estimates, can support a lower value.
- Record errors. If the appraiser lists a bigger house or an extra bathroom, that alone can lower your value.
Keep in mind that a homestead with the Save Our Homes cap may have an assessed value well below market value. A lower market value only cuts your taxes if it drops below the capped assessed value. Check both numbers on your TRIM notice before you file.
4. Talk to the property appraiser first
You have the right to an informal conference with the property appraiser’s office. Bring your evidence and ask them to explain how they got their number. Many disputes end here, with no hearing at all.
Watch the clock. An informal conference does not extend your deadline. If you haven’t settled by the petition due date, file anyway.
5. File a petition with the Value Adjustment Board
If the informal talk doesn’t fix it, file Form DR-486, Petition to the Value Adjustment Board.
- Deadline: on or before the 25th day after the property appraiser mails your TRIM notice. (Appeals of a denied exemption or classification are due 30 days after the denial notice is mailed.)
- Where: with the clerk of your county’s Value Adjustment Board, not the Florida Department of Revenue. Many counties let you file online.
- Fee: each board sets its own fee, up to $50 per parcel. Your petition isn’t complete until you pay it. There’s no fee to appeal a denied homestead exemption.
Pay your taxes on time. Filing a petition doesn’t pause your tax bill. For a value petition, you must pay at least 75% of the property taxes, plus all non-ad valorem assessments, before the taxes become delinquent. If you don’t, the board must deny your petition.
If someone else files for you
You can have someone represent you, but the rules depend on who they are:
- Licensed professionals — a Florida attorney, a licensed real estate broker or appraiser, or a Florida CPA — can sign and file the petition for you.
- A paid representative who isn’t one of those must give the clerk a power of attorney from you when the petition is filed. The Department of Revenue’s Form DR-486POA can be used for this. Under Florida’s power of attorney law, you sign it in front of two witnesses and a notary.
- An unpaid helper, like a family member, needs your written authorization (Form DR-486A works).
A power of attorney or written authorization is good for one tax year only.
6. Exchange evidence before the hearing
At least 15 days before your hearing, you must give the property appraiser a list and summary of the evidence you plan to use. The property appraiser must give you its evidence list on the same timeline. Read theirs closely. It shows which sales they relied on, and you can explain why those homes aren’t good matches.
7. Make your case at the hearing
The Value Adjustment Board, or a special magistrate it appoints, holds the hearing. Many counties use special magistrates. The magistrate hears both sides and makes a recommendation, and the board makes the final decision.
Hearings are usually short. Come with:
- A one-page summary with the value you think is right
- Your comparable sales, with a map
- Photos and repair estimates
Stick to the facts that affect value on January 1.
8. If you disagree with the result
You can file a lawsuit in circuit court. You must file within 60 days of the board’s decision, or of the property appraiser’s certification of the tax roll, whichever is later. Before you challenge an assessment in court, you must make a good-faith payment of the taxes you agree you owe.
You can also skip the board and go straight to circuit court. Most homeowners start with the board, since it costs much less.
Or let someone do it for you
You can do all of this yourself for little more than the filing fee. If you’d rather not, a property tax consultant can file and argue the petition for you, usually for a share of the savings. Recoup Capital handles Florida appeals for 30% of first-year savings, and you pay nothing if your taxes don’t go down. Appealing in another state? See how the Texas protest works or where we work.
Sources: Florida Dept. of Revenue — If you disagree with the value of your property, Florida DOR — Property tax overview, Florida DOR — Exemptions, Florida DOR — VAB petition guide (PT-101), Florida DOR — Form DR-486, Fla. Stat. §194.011, Fla. Stat. §194.013, Fla. Stat. §193.155, Fla. Stat. §200.069, Fla. Stat. §709.2105, Fla. Admin. Code R. 12D-9.018, Manatee County Property Appraiser — Form DR-486POA, Volusia County Property Appraiser — Amendment 3.