Florida runs a statewide TRIM (Truth In Millage) notice system. Every property owner receives a TRIM notice in mid-August showing the proposed assessment and tax. Petitions to the Value Adjustment Board (VAB) must be filed within 25 days of the TRIM mailing — typically a hard September 14-18 deadline statewide. Florida has the Save Our Homes 3% cap on homesteaded property only; commercial properties are capped at 10% annual non-school assessment growth. No state income tax means property tax revenue is critical.
Verify before filing. Statutory deadlines change, and many counties operate on their own schedule inside the state framework. Always confirm the current year's window with the assessor or appeal board for the specific jurisdiction before relying on a date.
State-level deadlines plus major sub-jurisdictions where the schedule diverges from the state default. Where a column says "Varies," confirm the date with the local assessor.
| Month | Type | Event | Date | Details |
|---|---|---|---|---|
| January | RP | Assessment date |
January 1 | Statewide valuation date. Values set as of January 1 for the tax year. |
| April | BPP | Tangible Personal Property return (Form DR-405) due |
April 1 | TPP return required from every business. Late filing penalties begin April 2. |
| August | RP | TRIM Notices mailed |
Mid-August (typically Aug 18-24) | Property Appraiser mails TRIM notices showing proposed assessed value and tax. The mailing date starts the 25-day appeal clock. |
| September | RP | VAB petition deadline |
25 days after TRIM mailed (typically Sept 14-18) | File Form DR-486 petition with the county Value Adjustment Board. $15 filing fee per parcel. Hard deadline by statute. |
| Varies | RP | VAB hearings |
October - April | Special magistrate hearings are scheduled after petition filing. Final VAB action triggers a 60-day window to file in circuit court. |
RP = Real Property · BPP = Business Personal Property · Both = Applies to both
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