Lubin Law | Property Tax Appeals | South Florida
Property Tax Appeals Law Firm

Property Tax Information

Your Property Tax Toolbox

Click here to learn more about property taxes, incasing homestead, exemptions, portability, save our homes, and more!

Are you moving to a new home? Click here to see how much you can “port” over to your new Homestead.

Click Here to estimate how much you will have to pay in property taxes for your home.

Click Here for important links and information regarding the Property Appraiser in your County

Understanding Property Tax

Valuation - Understanding Your Property Assessment

Property assessments can be confusing, especially if your assessment increases despite a drop in market value. Here’s how it works:

  1. Assessment Date: The assessment date is January 1 each year, based on the prior year's sales and market data.

  2. Foreclosure Purchases: Foreclosure purchase prices might not reflect the market value used for tax assessments unless they meet specific criteria.

  3. Homestead Recapture Rule: Homestead properties with a "Save Our Homes" value lower than the market value will see assessed value increases up to the 3% cap.

  4. Tax Rate Increases: Increases in municipal millage rates and non-ad valorem fees can impact your overall tax bill.


How Property Taxes Are Calculated

Property taxes in Florida are calculated based on the assessed value of your property and the tax rate set by various taxing authorities. Here’s a breakdown of the process:

  1. Assessed Value: This is determined by the Property Appraiser's Office and may include any applicable exemptions (e.g., homestead exemption).

  2. Tax Rate (Millage Rate): The tax rate is expressed in mills, where one mill equals $1 of tax per $1,000 of assessed value. The rate is set by various taxing authorities, including the county, cities, school districts, and special districts.

  3. Tax Calculation: The property tax is calculated by multiplying the assessed value (after exemptions) by the millage rate and dividing by 1,000. For example, if your assessed value is $300,000 and the millage rate is 20 mills, your property tax would be $300,000 * 20 / 1,000 = $6,000.


How the Property Appraiser Values Property

The Property Appraiser values properties by considering several factors in accordance with Florida Statutes Section 193.011:

  1. Market Value: The most probable sale price in a competitive and open market.

  2. Present Cash Value: The amount a willing buyer would pay a willing seller, excluding reasonable fees and costs.

  3. Highest and Best Use: The use that will generate the highest value for the property.

  4. Location: The property's geographic location and desirability, including proximity to amenities.

  5. Size and Condition: The physical characteristics, including size, age, and condition.

  6. Income Potential: The income the property can generate, if applicable.

  7. Replacement Cost: The cost to replace the property with a similar one, factoring in depreciation.

  8. Comparable Sales: Sales prices of similar properties in the same or comparable neighborhoods.


Mass Appraisal System

The Property Appraiser's Office uses a mass appraisal system to value properties. This system assesses large numbers of properties by analyzing market data, sales trends, and property characteristics. The goal is to ensure that property values are fair and equitable across the county.

Key components of the mass appraisal system include:

  1. Sales Analysis: Examining recent sales of comparable properties to determine market trends.

  2. Cost Approach: Estimating the cost to replace a property with a similar one, minus depreciation.

  3. Income Approach: For income-producing properties, estimating the value based on the income they generate.

  4. Computer-Assisted Mass Appraisal (CAMA): Using software to analyze data and apply valuation models consistently.


Disagreeing with Your Assessment

If you disagree with your property assessment, you have options to challenge it:

  1. Review Your Assessment: First, review your assessment notice and check for any errors in property characteristics or other details.

  2. Informal Review: Contact the Lubin Law Firm to discuss your concerns. We can run a free valuation to determine if you are valued correctly.

  3. Formal Appeal: If you are not valued correctly, we can file an appeal on your behalf with the Value Adjustment Board (VAB). The VAB is an independent body that reviews assessment disputes.

  4. Legal Representation: Consider hiring legal representation to assist with your appeal. At Lubin Law Firm, we specialize in property tax appeals and can help you navigate the process. We will gather evidence, prepare your case, and represent you before the VAB to ensure you receive a fair assessment.

  5. Appeal Deadlines: Be aware of appeal deadlines. We post the deadline on our home page. Typically, the deadline to file a petition with the VAB is in mid-September of each tax year but do not rely on this information as a final determination. Make sure you check with the County for final deadlines or call us at (954) 660-3556.

Contact Us: If you need assistance with your property tax appeal, contact Lubin Law Firm. Our experienced attorneys can provide the guidance and representation you need to achieve a fair outcome.


What is the Homestead Exemption?

The Homestead Exemption is a significant property tax benefit available to Florida homeowners. It provides a reduction in the taxable value of your primary residence, which can lead to substantial property tax savings. The exemption is designed to make homeownership more affordable and to offer financial relief to property owners.


Benefits of the Homestead Exemption:

  • Taxable Value Reduction: The exemption reduces the taxable value of your home by up to $50,000. The first $25,000 of this exemption applies to all taxing authorities, including school districts. The additional $25,000 exemption applies to the assessed value between $50,000 and $75,000 but does not apply to school district taxes.

  • Save Our Homes Cap: Once you have a Homestead Exemption, the assessed value of your property is capped, and it cannot increase by more than 3% per year or the percentage change in the Consumer Price Index (CPI), whichever is lower. This cap, known as the Save Our Homes cap, protects homeowners from large increases in property taxes due to rising property values.

  • Portability: As detailed above, the portability feature allows homeowners to transfer their SOH tax savings from one homestead to another within Florida, ensuring continued tax savings even when moving to a new home.


Eligibility Requirements:

To qualify for the Homestead Exemption, you must meet the following criteria as of January 1 of the tax year:

  • Ownership: You must own the property.

  • Residency: The property must be your permanent residence, or the permanent residence of a legal or natural dependent.

  • Occupancy: You must occupy the property as your primary residence.

  • Proof of Residency: You must provide proof of Florida residency, such as a Florida driver’s license or ID card, voter registration, or other documentation


How to Apply for the Homestead Exemption in Broward County:

  • Application Deadline: The application for the Homestead Exemption must be submitted by March 1 of the tax year for which you are applying.

  • Required Documents:

    • Proof of Ownership (e.g., recorded deed)

    • Florida Driver’s License or ID Card

    • Florida Vehicle Registration (if applicable)

    • Voter Registration (if applicable)

    • Proof of Permanent Residence (e.g., utility bills, bank statements)

  • Application Process:

    • Online: Visit the the Property Appraiser’s website (links located below) to complete the online application form.

    • In-Person: You can apply in person at the Property Appraiser’s Office. Bring all required documents with you.

    • By Mail: Download the application form from the Property Appraiser’s website, complete it, and mail it along with the required documents to the your County’s Property Appraiser’s Office.


Maintaining the Homestead Exemption:

Once you have been approved for the Homestead Exemption, you do not need to reapply every year. However, you must notify the Property Appraiser’s Office of any changes that may affect your exemption status, such as changes in ownership or use of the property.


What is Portability?

Portability is a provision under Florida's Save Our Homes (SOH) amendment that allows homeowners to transfer their SOH tax savings from one homestead to another within the state. This is particularly beneficial for homeowners who are moving to a new home but want to retain the tax benefits they accrued on their previous property. If you move to a new home, you can transfer the savings from your previous homestead to your new property. This process, known as "portability," allows you to transfer up to $500,000 of your Save Our Homes benefit, reducing the assessed value of your new home. Here are some of the key features of Portability:

  • Tax Savings Transfer: Portability enables you to carry forward the difference between the market value and the assessed value of your old homestead (the SOH benefit) to your new homestead. This can result in a significantly lower assessed value for the new property, thereby reducing your property tax liability.

  • Benefit for Both Upgrading and Downsizing: Whether you are purchasing a more expensive home (upgrading) or a less expensive home (downsizing), portability allows you to apply your SOH benefit to the new property's assessed value, ensuring continued tax savings.

  • Maximum Portability Amount: The maximum amount of SOH benefit that can be transferred is $500,000. This means that if your previous home had a substantial difference between its market value and assessed value, you can carry forward a large portion of that benefit.

  • Eligibility and Application: To be eligible for portability, you must apply within three years of selling your previous homestead. The application is typically done concurrently with filing for the homestead exemption on your new property.

  • Impact on Property Taxes: By reducing the assessed value of your new property through portability, you can significantly lower your annual property taxes. This makes moving more financially feasible for many homeowners, especially those on fixed incomes or those looking to manage their expenses.

Here’s an example of how Portability works. (Make sure you visit our Portability Calculator located here to see how much you can port for your home.)

  • Imagine you sold your previous home where the market value was $500,000 and the assessed value was $300,000. The $200,000 difference is your SOH benefit. If you purchase a new home valued at $700,000, you can apply the $200,000 benefit, potentially reducing the new assessed value to $500,000 (subject to any adjustments based on the new home’s value and market conditions).

  • Portability thus provides a way to maintain lower property taxes even when moving to a new residence, offering financial continuity and stability for homeowners across Florida.


Save Our Homes

  1. Overview: The Save Our Homes (SOH) amendment was added to the Florida Constitution in 1992 to protect homeowners from large increases in property taxes. It limits the annual increase in the assessed value of homestead properties to 3% or the increase in the Consumer Price Index (CPI), whichever is lower.

  2. Benefits: The SOH cap helps homeowners save on property taxes over time by ensuring that the assessed value of their property does not increase too rapidly, even if the market value of their home rises significantly.

  3. Recapture Rule: If the market value of a homestead property decreases but the SOH value is still lower, the assessed value can increase by up to 3% per year until it reaches the market value. This ensures a gradual alignment between assessed and market values.

  4. Portability: Homeowners can transfer their SOH savings to a new homestead property, up to a maximum of $500,000. This allows for continuity in tax savings when moving to a new home within Florida.

  5. Impact on Taxes: The SOH cap and portability provisions can significantly reduce the taxable value of a property, resulting in lower property taxes.


Property Appraiser Links and Information

We can not guarantee the accuracy of the information below. If you have any questions, please feel free to call or email our office.

Miami-Dade County

Broward County

Palm Beach County

Monroe County

Indian River County

St. Lucie County

Collier County

Pasco County

Hernando County

Orange County

Hillsborough County

Pinellas County

Duval County

  • Website: Duval County Property Appraiser

  • Address: 231 E. Forsyth Street, Suite 270, Jacksonville, FL 32202

  • Phone: (904) 255-5900

Lee County

Portability Calculator

Portability Calculator

Please enter the values below without the $ sign. You can use commas as thousands separators. Note: The maximum portability amount is $500,000.







Results:

Portability Amount:

New Assessed Value:

Type of Move:

Property Tax Calculator

Property Tax Calculator

Please select your county and enter the assessed value of your property without the $ sign. You can use commas as thousands separators.





Estimated Property Tax

Average Millage Rate in your County:

Estimated Tax:

Disclaimer:

1. This is just an estimate based on the average millage rate in your county and your municipality may vary.

2. If you are in a county not mentioned above, we are just estimating a 2% rate.

3. Millage rates change each year. Please check your property appraiser's website to find your exact millage rate.

4. This amount does not take into account any exemptions or portability you may have.