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Florida property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

F.S. 197.172(1): delinquent real-property taxes bear 18% annual interest until certificate sale, with a 3% minimum before sale.

Official source. Statutory. Verified .

Appeal process

File a Value Adjustment Board petition with the VAB clerk in the county where the property is located.

Official source. Verified .

Who may represent homeowners

VAB hearings permit self-representation or assistance from family/friends, attorneys, licensed real-estate appraisers or brokers, CPAs, and employees of the taxpayer or an affiliated entity.

Official source. Verified .

Homestead Exemption

Owner's permanent residence or permanent residence of an owner's dependent may qualify; the property appraiser determines eligibility.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Florida?

File a Value Adjustment Board petition with the VAB clerk in the county where the property is located.

Who may represent a homeowner in a Florida property tax appeal?

VAB hearings permit self-representation or assistance from family/friends, attorneys, licensed real-estate appraisers or brokers, CPAs, and employees of the taxpayer or an affiliated entity.

Sources

www.leg.state.fl.us
Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.

Verified October 24, 2026

www.floridarevenue.com
Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located.

Verified October 24, 2026

floridarevenue.com
In hearings before a VAB you may represent yourself, seek assistance from a family member or friend, an attorney, licensed real estate appraiser or broker, certified public accountant or employee of the taxpayer or an affiliated entity.

Verified October 24, 2026

floridarevenue.com
Homestead Exemption

Verified October 24, 2026

floridarevenue.com
When someone owns property and makes it his or her permanent residence or the permanent residence of his or her dependent, the property owner may be eligible to receive a homestead exemption that would decrease the property’s taxable value by as much as $50,000.

Verified October 24, 2026