Florida Dept. of Revenue - Property Tax - Taxpayers

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If You Disagree with the Value of Your Property

As a property owner, you have the right to appeal:

The property appraiser's assessment of your property's value.
A denial of your application for an exemption, such as homestead, veterans, or senior citizen.
A denial of your application for property classification, such as agricultural or historic.
A denial of your application for tax deferral.
A determination that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred.

If you disagree with the property appraiser's assessment, you can discuss the assessment with the property appraiser's office, file a petition with the county value adjustment board (VAB) to appeal the property appraiser's assessment, or both. You can also file a lawsuit in circuit court to challenge the property appraiser's assessment or the VAB's decision.

Please note that the options below are taxpayer rights authorized by section 194.011(2), F.S., and none of the options is a prerequisite for the others.

Learn more about Florida's property tax process, important dates, how to calculate your property tax, and other helpful information on the Department's Property Tax Information for Taxpayers webpage.

You may appeal through any or all of the following:

Informal Conference with Your Property Appraiser

You have the right to an informal conference with your property appraiser to discuss your property’s value or your application for an exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may:

Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification.
Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification.

Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board.

Petition the Value Adjustment Board (VAB)

If you petition the VAB, you must still pay all your non-ad valorem assessments and the required portion of your ad valorem taxes before they become delinquent, usually on April 1. See the Value Adjustment Board page for additional information.

Many counties have electronic applications. Most counties have posted appeal forms on their VAB websites, or you can contact your county’s clerk of court.

Submit all forms to the local VAB clerk. Do not send petition forms to the Florida Department of Revenue. Petition forms are also posted on our taxpayer form site.

Please use the guide below for more information.

Document	Description	Format
PT-101	Informational Guide for Petitions to the Value Adjustment Board	PDF (447 KB)

Lawsuit in Court

You may file a lawsuit in circuit court to challenge the property appraiser’s assessment or denial of an exemption or classification. You are not required to participate in an informal conference with the property appraiser or file a petition with the value adjustment board before filing a lawsuit.

Even if you do meet with the property appraiser or file a petition with the value adjustment board, you can still file a lawsuit. You must file within 60 days of the date of a VAB decision or the property appraiser’s certification of the tax roll, whichever is later. You must make a good faith payment of the amount you admit to owing to the tax collector before contesting a tax assessment in circuit court.