Florida Property Tax Guide 2025

Florida has no state income tax, making property taxes one of the primary funding sources for local services. The average effective rate is 0.86% — below the national average — but the homestead exemption is what really sets FL apart.

How Florida Property Taxes Work

Florida property taxes are administered at the county level. Each county's Property Appraiser determines the just value (market value) of every property annually. Your tax bill equals:

Taxable Value × Millage Rate = Annual Property Tax

The millage rate is set by various taxing authorities (county, city, school board, special districts). One mill equals $1 in tax per $1,000 of taxable value.

The Homestead Exemption

Florida's homestead exemption is one of the most valuable property tax benefits in the country:

• $50,000 exemption on your primary residence (first $25K applies to all taxes; next $25K applies to non-school taxes only)
• Save Our Homes (SOH) cap — assessed value increases limited to 3% per year or CPI, whichever is less
• Portability — when you move within FL, you can transfer up to $500,000 of your SOH benefit to a new home

Example: If your home is worth $400,000 with a $50,000 homestead exemption, your taxable value is $350,000. At a typical millage rate of 18 mills, your tax would be about $6,300/year.

Average Property Tax Rates by County

• Lowest: Walton (~0.5%), Monroe (~0.5%), Collier (~0.6%)
• Highest: Duval (~1.1%), Broward (~1.0%), Palm Beach (~1.0%)
• Middle: Orange (~0.9%), Hillsborough (~0.9%), Miami-Dade (~0.85%)

Browse all 67 FL counties →

Additional Exemptions

Senior Exemption (65+)

Residents 65 and older with household income below a threshold (adjusted annually, ~$35,000) may qualify for anadditional $50,000 exemption beyond the standard homestead exemption. Some counties offer even more.

Disabled Veteran Exemption

Veterans with a service-connected total and permanent disability may receive a full property tax exemption on their homestead. Surviving spouses may also qualify.

Widow/Widower Exemption

A $500 exemption is available for widows and widowers who have not remarried.

How to Appeal Your Assessment

1. Review your TRIM Notice — mailed in August, showing proposed assessed value
2. Meet with the Property Appraiser — informal meetings often resolve issues before formal appeals
3. File with the Value Adjustment Board (VAB) — deadline is typically 25 days after TRIM notice
4. Present evidence — comparable sales, photos, independent appraisals
5. Filing fee: $15 for homestead properties

When Are FL Property Taxes Due?

Florida property taxes are due November 1 and become delinquent April 1 of the following year.

Early payment discounts:

• November: 4% discount
• December: 3% discount
• January: 2% discount
• February: 1% discount
• March: Face value (no discount)

Tax Deed Sales

If property taxes go unpaid for 2+ years, the county may sell a tax certificate. After the certificate is 2 years old, the certificate holder can apply for a tax deed, which transfers ownership. This creates opportunities forreal estate investors but risk for homeowners.

Last updated: February 2025. Data sourced from Florida Department of Revenue and county property appraiser records.