Property tax appeal appraisals, dated January 1.

How the Florida calendar works

• January 1. Every property is assessed at its just value as of this date.
• March 1. Deadline to file for homestead exemption and portability.
• Mid August. TRIM notices are mailed. This is the proposed tax, along with the county's value as of January 1.
• 25 days after mailing. A petition to the Value Adjustment Board must be received by then. The exact date is printed on your notice. A late petition is accepted only for good cause, which the board decides case by case.

Read the notice before you spend anything

The TRIM notice shows several numbers: the market (just) value, the assessed value, exemptions, and the proposed taxes. A homesteaded property's assessed value is often far below market value because of the Save Our Homes cap. If your complaint is really about the tax rate, or about an exemption, an appraisal will not help, and I will tell you so. An appraisal is useful when the county's market value as of January 1 is too high.

What the appraisal does

The report values your home as of January 1 using sales from around that date, adjusted for how each one differs from yours. It gives the special magistrate or board evidence they can weigh, from a state certified appraiser with no stake in the result. It is not required, and it does not guarantee a reduction. If the county's number looks about right after I look at the sales, I will say so on the phone and save you the fee.

Where to file

Petitions go to your county's Value Adjustment Board, which is run through the clerk's office. In Seminole County that is the Seminole County Clerk of the Circuit Court and Comptroller, and in Orange County it is the Orange County Comptroller's VAB office. Most counties allow online filing. You can also ask the property appraiser's office for an informal review, but that does not pause the 25 day clock.

Common questions