Florida property tax is based on your home's assessed value, not a flat rate across the state
Florida has no state income tax, but it does tax real property — land and buildings. Your property tax bill comes from your county, not the state, and the rate depends on where your property sits. Each county sets its own millage rate, which is the tax per $1,000 of assessed value. A home worth $300,000 in one county may cost more or less in property tax than the same home in a neighbouring county, because millage rates vary.
The county property appraiser assesses your home's value every year. That assessed value is not the same as what you paid for it or what it would sell for today — it is the appraiser's estimate of market value on January 1 of that year. Your tax bill multiplies that assessed value by the millage rate set by your county commission, school board, and other local taxing bodies.
Florida law caps how much the assessed value can rise each year. If your home's market value goes up 10 percent, your assessed value cannot jump more than 3 percent — unless you sell the property or make major improvements. This is called the Save Our Homes amendment, and it protects long-term owners from sudden tax spikes.
Key Takeaways
- Property tax in Florida is set by county and depends on the millage rate, which varies from county to county and changes year to year.
- Your assessed value is capped at a 3 percent annual increase under the Save Our Homes amendment, even if your home's market value rises faster.
- Homestead exemption can lower your assessed value by $50,000 if you own and live in the home as your primary residence.
- You receive your property tax bill in November and can pay it in full or in installments through April without penalty.
- If you disagree with the assessed value, you can file a petition with the county property appraiser by the important date each year.
How the assessed value is determined
The county property appraiser looks at comparable sales in your neighbourhood, the condition of your home, and recent market data to set an assessed value. You do not have to do anything — the appraiser does this work and sends you a notice of assessed value in the mail, usually in August. The notice tells you what value they assigned and how to challenge it if you think it is wrong.
The assessed value is the starting point for your tax bill. If your home is assessed at $300,000 and your county's millage rate is 10 mills (which means $10 per $1,000 of value), your tax would be $3,000 before any exemptions. But most homeowners may have access to for exemptions that lower the assessed value before the tax is calculated.
Homestead exemption and other deductions
If you own your home and live in it as your primary residence, you can claim a homestead exemption. This reduces your assessed value by $50,000 for school tax purposes and by $25,000 for other local taxes. You must file for homestead exemption with the county property appraiser — it does not happen automatically. The important date is usually March 1, though you can file later if you just bought the home.
Florida also offers exemptions for seniors (age 65 and older), disabled people, and surviving spouses of military members killed in action. These exemptions can reduce your assessed value further or freeze it at a certain level. Each exemption has its own income limits and filing requirements, which you can find through your county property appraiser's office.
If you own agricultural land or a working farm, you may may have access to for agricultural exemption, which assesses the land based on its use for farming rather than its potential development value. This can result in a much lower assessed value.
When and how you pay property tax
Your property tax bill arrives in November. You can pay the full amount at once, or you can split it into four installments due in November, February, April, and July. If you pay by the due date, there is no penalty. If you pay after the due date, a penalty and interest accrue.
You pay the tax to your county tax collector, either online, by mail, or in person. The tax collector's office handles the payment and distributes the money to the county, school board, and other local taxing bodies that set the millage rates.
If you have a mortgage, your lender may require you to pay property tax through escrow — meaning you pay a portion each month with your mortgage payment, and the lender pays the bill on your behalf. Check your mortgage documents to see whether escrow is required.
Millage rates and what they fund
The millage rate is set by multiple bodies: the county commission, the school board, the county sheriff, and other special districts like water management or fire rescue. Each body sets its own millage rate, and they add together to make your total rate. A county might have a school millage of 7.5 mills, a county commission millage of 3.2 mills, and a sheriff millage of 1.1 mills, for a total of 11.8 mills.
The school portion of your property tax funds public schools in your county. The county portion funds county services like roads, libraries, and courts. Other portions go to fire districts, water management, and other local services. You cannot choose which parts to pay — the millage rates are set by elected officials and explore to all property owners in that taxing district.
Millage rates change year to year. A county might lower its rate one year and raise it the next, depending on the budget and the total assessed value in the county. Even if your assessed value stays the same, your tax bill can go up or down if the millage rate changes.
Challenging your assessed value
If you think the county appraiser overvalued your home, you can file a petition. The important date is usually 25 days after you receive the notice of assessed value, though some counties extend this. You file the petition with the county property appraiser's office — not the tax collector.
You do not need a lawyer or an appraiser to file a petition. You can submit comparable sales data, photos of your home, or information about recent repairs or damage. The property appraiser's office will review your petition and either uphold the value, lower it, or send you to the Value Adjustment Board if you disagree with their decision.
The Value Adjustment Board is a county panel that hears disputes over assessed value. You can present your case in person or by mail. If you lose at the board, you can appeal to circuit court, though this usually requires a lawyer and costs money.
Tax rates by county and recent changes
Florida's property tax rates vary widely by county. Some counties have millage rates in the 7 to 8 mill range, while others are 12 to 14 mills or higher. Counties with lower rates tend to have higher property values or larger tax bases, while counties with higher rates may have smaller populations or lower property values.
Rates also shift based on local needs. Counties that invest in schools, infrastructure, or emergency services may raise millage rates. Counties that cut budgets or see property values rise may lower rates. You can find your county's current millage rate on the county property appraiser's website or by calling the tax collector's office.
The Save Our Homes amendment has kept assessed values stable for long-term homeowners, but it also means newer residents in the same neighbourhood may pay much higher taxes on similar homes. This is a trade-off built into Florida's tax system.
Frequently Asked Questions
What is the average property tax rate in Florida?
Florida's average effective property tax rate is around 0.7 to 0.8 percent of home value, which is lower than the national average. However, this varies by county — some are 0.5 percent and others are 1.2 percent or higher. Your actual rate depends on your county's millage rate and whether you claim homestead exemption.
Do I have to pay property tax if I own my home outright?
Yes. Property tax is owed on all real property in Florida, whether you have a mortgage or own it free and clear. The only way to avoid it is to may have access to for an exemption like homestead, agricultural, or senior exemption.
Can my property tax bill go down if my home's value drops?
Yes, but only if the county appraiser lowers the assessed value. If your home loses value due to market conditions, you can petition the appraiser to lower the assessment. The appraiser uses recent sales data, so if comparable homes in your area sold for less, you have grounds for a petition.
What happens if I don't pay my property tax?
If you don't pay by the due date, penalties and interest accrue. If you don't pay for two years, the county can sell your home at a tax deed sale to recover the debt. You have a right of redemption — you can pay the debt plus costs within a set period and keep the home — but waiting is risky and expensive.
Does Florida have property tax on vehicles?
No. Florida taxes real property (land and buildings) but not vehicles. Vehicle registration fees exist, but they are not called property tax. Personal property tax on business equipment was eliminated in Florida in 2007.