Florida's property tax rate is not a single number — it varies by county and by what the property is used for
Florida does not have a statewide property tax rate. Instead, each county sets its own rate based on the value of your property and what you use it for. A home in Miami-Dade County will have a different tax bill than an identical home in Duval County, even though both are in Florida. The rate you pay depends on three things: the assessed value of your property, the millage rate your county charges, and whether you own a homestead (primary residence) or an investment property.
The millage rate is the amount per $1,000 of assessed property value. If your county's millage rate is 10 mills, you pay $10 in property tax for every $1,000 your home is worth. Most Florida counties charge between 7 and 12 mills, but some go higher. The actual dollar amount you owe is calculated by multiplying your property's assessed value by the millage rate and dividing by 1,000.
Key Takeaways
- Florida property tax rates vary by county, ranging roughly from 7 to 12 mills per $1,000 of assessed value, with some counties higher.
- Homestead properties (your primary residence) receive a $50,000 exemption on assessed value, which significantly lowers the tax bill compared to investment properties.
- Your county assessor determines the assessed value of your property each year, and you can challenge that value if you believe it is wrong.
- The total tax you owe includes county millage plus school district millage, special district taxes, and municipal taxes if you live in a city.
How the assessed value is determined
The county property appraiser (not the county tax collector) determines what your property is worth for tax purposes. This is called the assessed value, and it is usually based on recent sales of similar properties in your area. The appraiser does not visit every home every year; instead, they use computer models and market data to estimate value. You receive a notice of assessed value in the mail, usually in March or April.
The assessed value is not the same as the market value or the price you paid for the home. A property appraiser might assess your $400,000 home at $380,000 or $420,000 depending on comparable sales and property condition. If you believe the assessed value is too high, you can file a formal challenge called a Value Adjustment Board (VAB) petition. The deadline to file is usually 30 days after you receive the notice. You will need evidence — recent appraisals, photos of damage, or sales data for similar homes — to support your case.
The homestead exemption and how it reduces your bill
If you own your home as your primary residence, you can claim a homestead exemption. This exemption removes $50,000 from the assessed value before taxes are calculated. If your home is assessed at $300,000, the exemption reduces the taxable value to $250,000. You must own the property and live in it as your permanent home on January 1 of the tax year to may have access to.
To claim the homestead exemption, you file a form with your county property appraiser's office. The deadline is usually March 1, though you can file later if you just bought the home or moved to Florida. You will need to provide proof of ownership (deed or mortgage statement) and proof of residency (driver's license, voter registration, or utility bill). Once approved, the exemption stays in place as long as you own the home and live in it. If you sell or move, you must notify the appraiser to remove it.
Investment properties and second homes do not receive the homestead exemption. This means the full assessed value is taxed, which is why rental properties and vacation homes have significantly higher property tax bills than owner-occupied homes in the same area.
What millage rates look like across Florida counties
Millage rates are set by county commissioners and school boards each year. The total millage you pay is the sum of county millage, school district millage, and any special district millage (for fire, water, or other services). Here is how the pieces add up:
| Component | Typical Range | Who Sets It |
|---|---|---|
| County general fund | 3–5 mills | County commissioners |
| School district | 4–8 mills | School board |
| Special districts (fire, water, etc.) | 0–3 mills | District board |
| Municipal tax (if in a city) | 0–4 mills | City council |
A homeowner in a county with 10 mills total, living in a city with 2 additional mills, would pay 12 mills on the taxable value. If the assessed value is $300,000 and the homestead exemption reduces it to $250,000, the calculation is: ($250,000 ÷ 1,000) × 12 = $3,000 per year. Without the homestead exemption, the same property would owe ($300,000 ÷ 1,000) × 12 = $3,600.
How to find your county's specific millage rate
Your county property appraiser's website publishes the current millage rates. You can search "[your county name] property appraiser" and look for a page titled "Millage Rates" or "Tax Rates." The Florida Department of Revenue also maintains a statewide database of millage rates by county, updated each year.
Your property tax bill, sent by the county tax collector (a different office from the appraiser), will show the millage rate applied to your property. The bill breaks down how much went to the county, school district, and special districts. If you do not receive a bill or want to verify the rate before you buy, contact your county tax collector's office directly. They can tell you the current rate and estimate what your bill would be on a specific property value.
Differences between homestead and non-homestead property taxes
The homestead exemption is the biggest factor that changes your tax bill. A $300,000 home with homestead status might owe $2,500 per year, while the same home rented out as an investment property would owe $3,600 — a difference of $1,100 annually. Over 10 years, that exemption saves $11,000 in taxes.
Non-homestead properties also do not receive the Save Our Homes (SOH) cap, which limits how much the assessed value can increase each year for homestead properties. For homestead homes, the assessed value can rise no more than 3 percent per year, even if the market value climbs faster. Investment properties have no cap — if the market jumps 10 percent, the assessed value can jump 10 percent too. This makes investment property taxes unpredictable and often much higher over time.
Frequently Asked Questions
Can I appeal my property tax assessment if I think it is too high?
Yes. File a Value Adjustment Board petition with your county property appraiser within 30 days of receiving your assessment notice. You will need evidence that the assessed value is wrong — a recent appraisal, comparable sales data, or photos showing the property is in worse condition than similar homes. The VAB will hold a hearing and decide whether to lower, raise, or keep the value the same.
What happens if I move out of my homestead home but keep it as a rental?
You must notify the property appraiser to remove the homestead exemption. Once removed, the full assessed value is taxed, and the Save Our Homes cap no longer applies. Your tax bill will increase significantly. The exemption cannot be transferred to a new home if you move out of state, though you can claim it on a new primary residence if you stay in Florida.
Do I have to pay property tax on a mobile home or condo in Florida?
Yes, if you own the land or the condo unit. Mobile homes on leased land are taxed differently — you pay tax on the mobile home itself but not the land. Condo owners pay property tax on their unit and share of common areas. Both can claim homestead exemption if the property is your primary residence and you meet residency requirements.
When is property tax due in Florida?
Property taxes are due November 30 each year. The tax collector mails bills in October. If you pay by November 30, there is no penalty. After that date, a penalty and interest accrue. You can pay online, by mail, or in person at the tax collector's office.
Does Florida have property tax on vehicles or boats?
No. Florida has no property tax on vehicles, boats, or personal property. Only real property (land and structures) is taxed. This is one reason Florida attracts retirees and people relocating from states with broader property taxes.