TRIM notice: how your county values your home and how to appeal

How the county values a home

Real property is assessed according to its just value on January 1 of each year, and improvements or portions not substantially completed on January 1 have no value placed on them (Florida Statutes § 192.042). In arriving at just valuation the property appraiser takes into consideration eight factors: the present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; the highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property; its location; its quantity or size; its cost and the present replacement value of any improvements; its condition; the income from it; and the net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing; the section sets out the second and the eighth factor at greater length (Florida Statutes § 193.011). The property appraiser completes the assessment of all property no later than July 1 of each year, unless the Department of Revenue extends the time for good cause (Florida Statutes § 193.023).

Just value is not always the value that is taxed. For property that receives the homestead exemption, beginning the year after it receives the exemption the property is reassessed annually on January 1, and any change resulting from that reassessment may not exceed the lower of 3 percent of the assessed value of the property for the prior year or the percentage change in the Consumer Price Index for All Urban Consumers for the preceding calendar year; if the assessed value so calculated exceeds the just value, it is lowered to the just value (Florida Statutes § 193.155). For nonhomestead residential property, which the statute defines as residential real property that contains nine or fewer dwelling units, including vacant property zoned and platted for residential use, and that does not receive the homestead exemption, the rule applies to all levies other than school district levies: beginning the year after the property becomes eligible, any change resulting from the annual reassessment may not exceed 10 percent of the assessed value of the property for the prior year, and an assessed value that exceeds the just value is lowered to the just value (Florida Statutes § 193.1554).

Both limits start again after a change of ownership, a term each section defines and from which each takes out the transfers it lists. Except as those sections provide, property is assessed at just value as of January 1 of the year following a change of ownership (Florida Statutes § 193.155) or, for nonhomestead residential property, a change of ownership or control (Florida Statutes § 193.1554). For a homestead, a change of ownership means any sale, foreclosure, or transfer of legal title or beneficial title in equity to any person (Florida Statutes § 193.155); for nonhomestead residential property, a change of ownership or control means the same and also the cumulative transfer of control or of more than 50 percent of the ownership of the legal entity that owned the property when it was most recently assessed at just value (Florida Statutes § 193.1554). Among the transfers both sections say are not a change of ownership is a transfer between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of marriage (Florida Statutes § 193.155; Florida Statutes § 193.1554).

A constitutional amendment on the 2026 general election ballot, number 3, titled "Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments", says in its ballot summary, among other things, that it increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, adjusted for inflation thereafter; that persons who are not Florida residents on December 31, 2026 will receive the existing homestead exemption upon qualifying for one, with the increased exemption beginning with the fifth year of exemption, to the extent permitted by the U.S. Constitution; that it reduces the annual cap on assessment increases for non-homestead properties from 10% to 5%; and that it takes effect January 1, 2027; this guide states the law as it stood on October 13, 2026 (Florida Division of Elections).

The TRIM notice: what it is and what it shows

The statute fixes its first words. The first page of the notice reads: Notice of Proposed Property Taxes, Do Not Pay, This Is Not a Bill, and the notice is delivered by first-class mail to each taxpayer listed on the current year's assessment roll (Florida Statutes § 200.069). The Florida Department of Revenue's calendar for taxpayers places it in August: the property appraiser mails the Notice of Proposed Property Taxes, the Truth in Millage or TRIM notice.

The columns compare three versions of the tax. One shows the taxes that applied last year to the property. One shows what the taxes will be this year if each taxing authority does not change its property tax levy. One shows what they will be under the budget actually proposed by each local taxing authority, a proposal that is not final and may be amended at the public hearings shown on the notice (Florida Statutes § 200.069).

The second page carries the values. It states the parcel's market value and, for each taxing authority that levies an ad valorem tax against the parcel, the assessed value, the value of exemptions and the taxable value for the previous year and the current year (Florida Statutes § 200.069).

Two lines of the notice are worth knowing before the bill comes. The notice warns that the final tax bill may contain non-ad valorem assessments that may not be reflected on it, such as assessments for roads, fire, garbage, lighting, drainage, water or sewer. And it tells the owner that if the property appraiser's office is unable to resolve a matter as to market value, classification or an exemption, a petition for adjustment may be filed with the Value Adjustment Board, with the date by which it must be filed (Florida Statutes § 200.069).

Before a petition: the informal conference

A taxpayer who objects to an assessment may request the property appraiser to informally confer, and nothing in that provision makes the conference a prerequisite to administrative or judicial review (Florida Statutes § 194.011). The Florida Department of Revenue adds the point that matters for the calendar: having an informal conference with the property appraiser does not extend the deadline to file a petition with the value adjustment board.

The petition to the Value Adjustment Board

A petition to the value adjustment board must be in substantially the form prescribed by the Department of Revenue, and must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer's written authorization or power of attorney, unless the person filing the petition is listed in section 194.034(1)(a): an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser or a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer (Florida Statutes § 194.011; Florida Statutes § 194.034). A person on that list may file without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer, and a power of attorney or written authorization is valid for 1 assessment year (Florida Statutes § 194.011). The completed petition is filed with the clerk of the value adjustment board of the county (Florida Statutes § 194.011). The Department of Revenue's page for taxpayers says to submit all forms to the local VAB clerk and not to send petition forms to the Department.

The deadline depends on the issue. As to valuation issues, the petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser (Florida Statutes § 194.011). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed on or before the 30th day following the mailing of the notice by the property appraiser under the sections that subsection names, or of the notice by the tax collector under section 197.2425, the section on the appeal of a denied tax deferral (Florida Statutes § 194.011; Florida Statutes § 197.2425).

The fee is capped. If required by resolution of the value adjustment board, a petition is accompanied by a filing fee, paid to the clerk of the board, in an amount the board determines, not to exceed $50 for each separate parcel of property covered by the petition; the fee may not be required for an appeal from the disapproval of homestead exemption or from the denial of tax deferral; the board waives it for a petitioner who shows at the time of filing, by documentation issued by the Department of Children and Families, that he or she is an eligible recipient of temporary assistance; and a petition whose fee is not paid at the time of filing is deemed invalid and is rejected (Florida Statutes § 194.013).

The hearing

The board meets not earlier than 30 days and not later than 60 days after the mailing of the notice; however, no board hearing is held before the Department of Revenue approves all or any part of the assessment rolls, except that the board may meet before that approval, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax refunds under section 197.319, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals; and no hearing relative to valuation issues is held before the budget hearings required under section 200.065(2)(c) are completed (Florida Statutes § 194.032). The clerk notifies each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance, and the petitioner and the property appraiser may each reschedule the hearing a single time for good cause (Florida Statutes § 194.032). The board must allow a petitioner to appear at a hearing using electronic or other communication equipment if the petitioner submits a written request at least 10 calendar days before the date of the hearing, but counties having a population of less than 75,000 may opt out of providing a hearing in that manner (Florida Statutes § 194.032).

Evidence is exchanged beforehand. At least 15 days before the hearing the petitioner provides to the property appraiser a list of evidence to be presented, with copies of all documentation to be considered by the board and a summary of evidence to be presented by witnesses (Florida Statutes § 194.011).

In counties with a population of more than 75,000, the board appoints special magistrates to take testimony and make recommendations, and a special magistrate who hears issues of the valuation of real estate is a state certified real estate appraiser with not less than 5 years' experience in real property valuation; notwithstanding that, a person who has 3 years of relevant experience and who has completed the training provided by the Department of Revenue may be appointed as a special magistrate (Florida Statutes § 194.035).

The burden of proof is on the party initiating the challenge. In an action in which a taxpayer challenges an assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with section 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate; if the challenge is to the classification or exemption status of the property, there is no presumption of correctness (Florida Statutes § 194.301). The presumption is overcome if the party challenging the assessed value proves by a preponderance of the evidence that it does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; that it does not represent the classified use value or fractional value of the property, if the property is required to be assessed based on its character or use; or that it is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county; and a taxpayer who challenges an assessment is entitled to a determination of the appropriateness of the appraisal methodology used in making it (Florida Statutes § 194.301).

Paying while the petition is pending, and what comes after

A petitioner who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount, before the taxes become delinquent; a petitioner who challenges the denial of a classification or exemption, or the assessment on the argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount, before the taxes become delinquent; the board must deny the petition by written decision by April 20 if the petitioner fails to make the required payment; and the section does not apply to petitions for ad valorem tax deferrals (Florida Statutes § 194.014). Taxes become delinquent on April 1 following the year in which they are assessed, or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later (Florida Statutes § 197.333).

The circuit courts have original jurisdiction of all matters relating to property taxation (Florida Statutes § 194.171). No action may be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection, or after 60 days from the date the value adjustment board renders a decision concerning that assessment if a petition contesting the assessment had not received final action by the board prior to extension of the roll; and a taxpayer that received a final action by the board may bring an action within 30 days after recertification by the property appraiser if the roll was extended (Florida Statutes § 194.171). Before an action to contest a tax assessment may be brought, the taxpayer pays to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing (Florida Statutes § 194.171). The Department of Revenue notes that an owner is not required to have an informal conference or file a petition with the board before filing a lawsuit.

What the four counties add

Each office's page has details the statute leaves to the county. Osceola's clerk says that postmarks are not considered and that a petition received after the deadline must include a good cause reason for the late submission. Orange's Comptroller says a petition is not considered filed until the filing fee has been received by the VAB clerk, and that petitions filed after the deadline are subject to a good cause review. Polk's property appraiser says a document postmarked by the deadline date is not sufficient and that petitions can be filed online at the clerk's VAB website. Lake's clerk says petitions can be submitted and paid through its VAB online portal, and that no filing fee is required for a petition contesting the denial of a timely filed homestead exemption application or for a homestead tax deferral appeal.

On Osceola's fee, two of the county's pages give different figures. The clerk, the officer to whom the statute says the fee is paid (Florida Statutes § 194.013), states a non-refundable filing fee of $50.00 per petition. The Property Appraiser's Frequently Asked Questions state that the filing fee is $15 per parcel plus $5 per additional parcel for multi-parcel filing. This guide reports both as each office posts them.

The notice goes by first-class mail to each taxpayer to be listed on the current year's assessment roll (Florida Statutes § 200.069). Osceola's Property Appraiser says the notice arrives in August, Lake's says it is mailed to each property owner in mid-August, and Polk's lists two 2026 dates for it: a web site date of August 14 and a mail-out date of August 17.