AssessCheck

Florida Property Tax Deadlines

Florida's deadlines are mostly rules anchored to events — for example, a number of days after your notice was mailed — rather than one statewide calendar date. That means the dates that apply to you come from your own documents: the mailing date of your notice and, above all, the petition filing date printed on your TRIM notice.

Filing a VAB petition

A petition to the Value Adjustment Board about VALUATION must be filed at any time during the taxable year on or before the 25th day following the mailing of the property appraiser's assessment notice (§ 194.011(1) notice). The TRIM notice states the petition filing date for that year on its face — use the date printed on your notice.

Anchor: mailing of the § 194.011(1) assessment notice (printed on the TRIM notice) · Basis: rule tied to an event

Filing a VAB petition

A petition to the Value Adjustment Board about a DENIED exemption, agricultural or similar classification application, or deferral must be filed at any time during the taxable year on or before the 30th day following the mailing of the applicable denial notice.

Anchor: mailing of the denial notice (§§ 193.461, 193.503, 193.625, 196.173, 196.193, or tax collector notice under § 197.2425) · Basis: rule tied to an event

Applying for an exemption

An application for a property tax exemption must be filed with the county property appraiser on or before March 1 of each year. Filing late waives the exemption for that year, except under the statute's limited late-filing provisions (for example, the 25-day late application for applicants showing extenuating circumstances, or documented postal error).

Receiving your TRIM notice

The property appraiser delivers the Notice of Proposed Property Taxes (TRIM notice) to each taxpayer on the current assessment roll; the notice states the VAB petition filing date on its face. The exact mailing window is set by the statutory process around millage adoption — always rely on the date printed on the notice you receive.

Anchor: the annual millage/truth-in-millage process · Basis: rule tied to an event

Hearing scheduling

The VAB clerk must notify each petitioner of the scheduled hearing time at least 25 calendar days before the scheduled appearance. The board hears petitions not earlier than 30 and not later than 60 days after the assessment notice mailing (subject to DOR roll approval).

Anchor: scheduled hearing date / assessment notice mailing · Basis: rule tied to an event

Evidence exchange

At least 15 days before the hearing, the petitioner must give the property appraiser a list of evidence with copies of all documentation to be considered. If requested in writing, the property appraiser must provide the petitioner's evidence list no later than 7 days before the hearing.

Anchor: the VAB hearing date · Basis: rule tied to an event

Payment required to keep a petition alive

A petitioner challenging assessed value must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes (less the applicable early-payment discount) before the taxes become delinquent — otherwise the VAB must deny the petition by written decision by April 20.

Anchor: the delinquency date for the tax year · Basis: rule tied to an event

Paying your taxes

Taxes are due and payable November 1 of each year (or as soon thereafter as the certified roll reaches the tax collector) and become delinquent April 1 following the year assessed, or immediately after 60 days from the mailing of the original tax notice, whichever is LATER.

Worked example (illustrative)

Illustrative dates only — the dates that control are the ones printed on your notice and the mailing date of your own document.

  1. Input: your TRIM notice shows a petition deadline of "on or before September 15" (illustrative).
  2. Why it is a date, not a rule: the statute sets the rule (25 days after the notice was mailed), and the notice applies it to your parcel for that year.
  3. After filing: plan around the 15-day pre-hearing evidence exchange and the 75% tax payment requirement before delinquency.

What this tells you: your notice is the primary deadline document; the statutes behind it are the fallback.

What it does not tell you: your county's exact dates, local fee amounts, or extension rules for specific situations — verify with your county VAB clerk and property appraiser.

Where the review process fits

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