Yes, if you own real property in Florida you pay property tax on it every year, even though the state collects no personal income tax. Property tax in Florida is assessed and collected by the county where your property sits, based on the property’s value as of January 1, and the bill combines what you owe to the county, your city, the school district, and any special districts that cover your parcel.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage The average effective rate runs around 0.82 percent of market value, below the national average, but what you actually pay depends heavily on where you live and which exemptions you qualify for.
Who Owes Florida Property Tax
Anyone who owns land or a permanent structure in Florida owes property tax on it. All 67 counties administer the tax locally, so rates and procedures vary by location, but the underlying framework is set by state law and the Florida Constitution.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage
One boundary worth flagging: business owners have a separate obligation for tangible personal property — the furniture, equipment, and inventory used in a business. That return is filed with the county property appraiser by April 1, and the first $25,000 of assessed value is exempt, so many small businesses owe nothing on it.2Florida Dept. of Revenue. Property Tax – Taxpayers – Tangible Personal Property3The Florida Legislature. Florida Statutes 196.183 – Exemption for Tangible Personal Property The rest of this article covers real property.
How Your Bill Is Calculated
Three numbers drive your tax bill, and they are not the same.
Just value is what your county property appraiser determines your property was worth on the open market as of January 1.4Florida Department of Revenue. Property Tax Information for First-Time Florida Homebuyers Assessed value is just value reduced by any applicable annual assessment caps. Taxable value is the assessed value minus any exemptions you qualify for. That last number is the one that gets taxed.
The tax rate itself is expressed in mills. One mill equals one dollar of tax for every $1,000 of taxable value.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage Your county commission, city council, school board, and any special district you sit in each set their own millage rate every year. Add them together, multiply by your taxable value, divide by 1,000, and that is your annual bill. Two identical homes in different counties, or even different sides of a city line, can owe very different amounts.
The Homestead Exemption
The homestead exemption is the single biggest break available to Florida residents. If you own your home, live in it as your permanent residence, and hold title as of January 1, you can knock up to $50,000 off your taxable value.5Florida Senate. Florida Code 196.031 – Exemption of Homesteads
It comes in two layers. The first $25,000 applies to every taxing authority, including schools. A second $25,000 applies only to assessed value between $50,000 and $75,000, and only to non-school levies. So a home assessed at $60,000 gets the full first $25,000 plus a $10,000 reduction on non-school taxes; a home assessed at $75,000 or more receives the full $50,000 benefit.
Apply with your county property appraiser by March 1 of the tax year. Miss that date and you lose the exemption for the entire year.6The Florida Legislature. Florida Statutes 196.011 – Annual Application Required for Exemption
Save Our Homes and Portability
Once you have a homestead exemption, a constitutional provision called Save Our Homes caps how fast your assessed value can rise. The annual increase cannot exceed 3 percent of the prior year’s assessment or the change in the Consumer Price Index, whichever is lower.7Florida Senate. Florida Statutes 193.155 – Homestead Assessments In a rising market, that gap between market value and assessed value grows year after year and can be worth thousands in tax savings for long-term owners.
The cap resets when the property changes hands. A new buyer starts at full just value on the following January 1, and the 3-percent limit begins accumulating from there. New construction or major improvements on an existing homestead are also assessed at just value the first January after they are substantially complete, though the rest of the property keeps its capped assessment.7Florida Senate. Florida Statutes 193.155 – Homestead Assessments
If you sell your homestead and buy another Florida home, you can carry the accumulated Save Our Homes savings with you. This is called portability, and the transfer is capped at $500,000 of assessment difference. You have to establish the new homestead within three years of January 1 of the year you gave up the old one, and you file the DR-501T form alongside your regular homestead application by March 1.8Florida Department of Revenue. Save Our Homes Assessment Limitation Move up to a more expensive home and you can port the full benefit up to the cap; downsize and only a proportional share transfers.
Non-homestead properties — rentals, second homes, commercial buildings — get a separate 10 percent annual assessment cap for non-school levies, but it resets on sale, major improvements, or parcel changes.9The Florida Legislature. Florida Statutes 193.1554 – Assessment of Nonhomestead Residential Property10The Florida Legislature. Florida Statutes 193.1555 – Assessment of Certain Residential and Nonresidential Real Property
Other Exemptions Worth Checking
Beyond the standard homestead, Florida offers several exemptions that stack on top or replace part of your tax bill entirely.
Disabled veterans. A veteran with a service-connected total and permanent disability who homesteads a Florida property pays no property tax on it, on production of a VA certification letter. A surviving spouse keeps the full exemption as long as they hold title, live there, and do not remarry, and can transfer an equivalent exemption amount to a new home. Surviving spouses of service members who died from service-connected causes on active duty also qualify for the full exemption.11The Florida Legislature. Florida Statutes 196.081 – Exemption for Certain Permanently and Totally Disabled Veterans and for Surviving Spouses of Veterans
First responders. First responders who are totally and permanently disabled from line-of-duty injuries receive a full homestead exemption. A 2023 change extended this to federal law enforcement officers, and surviving spouses can carry the exemption on the same terms that apply to veterans.12Florida Senate. House Staff Analysis – HB 101 Homestead Exemption for First Responders
Widows, widowers, blind, and disabled. Widows, widowers, legally blind residents, and people who are totally and permanently disabled receive a $5,000 reduction in taxable value that stacks on top of any homestead exemption.13Florida Department of Revenue. Other Property Tax Benefits Brochure
Seniors. Homeowners 65 or older whose household income falls below an annually adjusted limit ($38,686 for 2026) may qualify for an additional exemption of up to $50,000. A second version, available only to seniors who have lived in their homestead at least 25 years with a just value under $250,000 and income under the same limit, can wipe out the full assessed value. Both are local-option — your county or city has to have adopted the ordinance, so confirm with your property appraiser.14Florida Department of Revenue. Two Additional Homestead Exemptions for Persons 65 and Older15Florida Department of Revenue. Property Tax Benefits for Persons 65 or Older
When Payment Is Due and How to Save
Property tax bills go out from the county tax collector around November 1, and taxes are due starting on that date.16Florida Senate. Florida Code 197.333 – When Taxes Due; Delinquent Pay early and you get a discount that shrinks each month:
- Pay in November: 4 percent off
- Pay in December: 3 percent off
- Pay in January: 2 percent off
- Pay in February: 1 percent off
- Pay in March: full amount, no discount
The discount is applied automatically based on the date the tax collector receives your payment.17Florida Senate. Florida Statutes 197.162 – Tax Discount Payment Periods Most tax collectors accept online, mail, and in-person payment. If you would rather spread the bill across the year, Florida also offers a quarterly installment plan for any bill over $100; you apply with the county tax collector by April 30 of the year before taxes are due.18Florida Department of Revenue. Application for Installment Payment of Property Taxes
What Happens If You Don’t Pay
Unpaid taxes become delinquent on April 1.16Florida Senate. Florida Code 197.333 – When Taxes Due; Delinquent A 3-percent penalty attaches immediately, and delinquent accounts are advertised publicly. If the bill stays unpaid, the tax collector auctions a tax certificate — effectively a lien on your property — to an investor who fronts the overdue tax. You then owe the certificate holder the amount plus interest to clear the lien.19The Florida Legislature. Florida Statutes 197.432 – Sale of Tax Certificates for Unpaid Taxes
Two years after April 1 of the year a certificate is issued, the certificate holder can apply for a tax deed, which starts a process that can lead to your property being sold at public auction.20The Florida Legislature. Florida Statutes 197.502 – Application for Obtaining Tax Deed by Holder of Tax Sale Certificate Contacting the tax collector before April 1 to discuss options is the practical way to avoid that path.
Challenging an Assessment You Think Is Wrong
Around mid-August, your property appraiser mails a Notice of Proposed Property Taxes, known as the TRIM notice. That is the number to check. If the just value looks too high, or the property record has errors (wrong square footage, wrong bedroom count, condition issues), you have two ways to push back.
The informal route is to call the property appraiser’s office and ask for a conference. Bring comparable sales, photos, or documentation of the errors you have found.21The Florida House of Representatives. Florida Statutes Chapter 194 – Administrative and Judicial Review of Property Taxes
The formal route is a petition to your county’s Value Adjustment Board, due within 25 days of the TRIM notice being mailed. A filing fee of up to $50 may apply. You do not have to try the informal conference first — you can go straight to the board.22Florida Department of Revenue. Petitions to the Value Adjustment Board At the hearing, comparable sales, photographs, and a private appraisal are the evidence that typically moves the number.