Florida property tax by county: how bills are calculated

At a glance

How a Florida property tax bill is calculated

Each January 1 the county property appraiser sets a just value (market value) for every parcel. The assessed value is the just value after any cap, such as Save Our Homes. Exemptions come off the assessed value to give the taxable value.

Local taxing authorities then set millage rates. One mill is $1 per $1,000 of taxable value, so a home with $300,000 of taxable value in an area with 18 mills owes $300,000 × 18 ÷ 1,000 = $5,400. Because some exemptions apply only to non-school levies, the school and non-school portions are worked out separately.

Ad valorem tax is only part of the bill. Non-ad valorem assessments, such as solid waste, stormwater, fire or community development district charges, are flat amounts added on top.

Property tax in nine Florida counties

The table uses each county's 2025 final millage for the main city Bright covers, Zillow's August 2026 typical county home value and the 2025 homestead exemption. It assumes assessed value equals the Zillow figure and leaves out non-ad valorem assessments, so treat it as an estimate. Each county page shows the full math and other local rates.

Rates vary within each county too. In Hillsborough, Plant City was 18.2926 against Tampa's 19.8428. In Orange, Winter Garden was 16.2943 against 18.0878 for most of Orlando.

The Florida homestead exemption

If you own a home and it is your permanent residence on January 1, you can claim a homestead exemption by filing Form DR-501 with the county property appraiser by March 1. Many appraisers accept applications online.

The first $25,000 of assessed value is exempt from all taxes. A second exemption covers assessed value between $50,000 and $75,000 and applies only to non-school taxes. Since 2025 that second amount has been adjusted for inflation: it was $25,722 for 2025 and $26,411 for 2026, according to the Florida Department of Revenue.

Other exemptions exist for seniors with limited income, veterans with disabilities, surviving spouses and people with disabilities. Some senior exemptions are adopted locally, so check with your county.

Save Our Homes, portability and the 10% cap

After the first homestead year, the assessed value of a homestead can rise by no more than 3% a year or the change in the Consumer Price Index, whichever is lower. The cap was 2.9% for 2025 and is 2.7% for 2026.

The benefit ends when the home sells, and the property is reassessed at just value the following January 1. That is why a buyer's tax bill is often higher than the seller's. Portability lets you move up to $500,000 of that accumulated benefit to a new Florida homestead, provided you establish it within three years of January 1 of the year you left the old one. File Form DR-501T with your application.

Non-homestead property, including second homes and rentals, has a separate 10% annual cap on assessed value for non-school levies. It resets on a sale.

TRIM notices, bills and discounts

In August, property appraisers mail the Truth in Millage (TRIM) notice. It shows your values, exemptions and the proposed rates, and lists the dates of the public budget hearings. If you disagree with the value, it explains your options, including a petition to the value adjustment board.

Final rates are adopted in September, and tax collectors mail bills from November 1. Florida law sets the early payment discounts at 4% in November, 3% in December, 2% in January and 1% in February. Taxes are delinquent on April 1, or 60 days after the bill is mailed if that is later.

Taxes are usually prorated at closing, so check the settlement statement. See our guide to Florida closing costs and the first-time homebuyer guide.

Amendment 3 and the November 2026 vote

On June 2, 2026 the Legislature passed a joint resolution that appears on the November 3, 2026 ballot as Amendment 3. It would raise the homestead exemption for non-school taxes to $150,000 in 2027 and $250,000 in 2028, with inflation adjustments after that. School taxes would keep the $25,000 exemption.

It would also cut the annual cap on non-homestead assessment increases from 10% to 5%, require a uniform procedure for counties and cities to raise the exemption up to full assessed value, and allow special districts to do the same by referendum. People who were not Florida residents on December 31, 2026 would get the current exemption first and the larger one from their fifth year of exemption.

The amendment also limits what counties and cities can spend property tax on, listing categories such as public safety, schools, infrastructure and natural resources. It needs at least 60% of the vote and would take effect January 1, 2027. The ballot also includes Amendment 2, which would exempt certain tangible personal property on agricultural land.

Common questions

Sources

• Florida Department of Revenue: Property Tax Information for Homestead Exemption (PT-113)
• Florida Department of Revenue: Additional Homestead Exemption Adjustment (revised January 2026)
• Florida Department of Revenue: Save Our Homes annual increase table (revised January 2026)
• Florida Department of Revenue: Save Our Homes Assessment Limitation and Portability Transfer (PT-112)
• Palm Beach County Property Appraiser: Assessment caps (10% non-homestead cap)
• Florida Statutes: section 197.162, discounts for early payment
• Florida Statutes: section 197.333, when taxes are due and delinquent
• Florida Department of State: Proposed Constitutional Amendments for the General Election, November 3, 2026
• Tax Foundation: Florida Property Tax Proposal, 2026 details and analysis
• Lake County Property Appraiser: Property tax exemptions
• Florida Department of Revenue: Additional Homestead Exemption Adjustment (2025)
• Sarasota County Tax Collector: 2025 ad valorem taxes and non-ad valorem assessments
• Alachua County Tax Collector: Final 2025 tax roll millage rates
• Hillsborough County Property Appraiser: Final 2025 millage rates
• Orange County Property Appraiser: 2025 Final Millage Rates