Generate a Florida commercial property tax appeal demand letter. Challenge your assessment, meet the 25-day VAB deadline, and protect your rights.
Generate My Letter — $19Florida commercial property owners often pay more in property taxes than the law requires. County property appraisers value thousands of parcels each year, and errors in square footage, income capitalization, comparable sales, or classification are common. Florida law gives you a clear right to challenge an excessive or incorrect assessment, but the process moves quickly. Once your TRIM Notice (Truth in Millage) arrives in mid-August, you have just 25 days to file a petition with the county Value Adjustment Board. A well-drafted demand letter to the property appraiser can often resolve the dispute informally, trigger a settlement conference, or strengthen your record before a VAB hearing or circuit court suit.
Florida property tax appeals are governed primarily by Chapter 194 of the Florida Statutes. Under Fla. Stat. § 194.011, any taxpayer who objects to the assessed value, classification, exemption denial, or denial of a tax deferral may file a petition with the county Value Adjustment Board (VAB). The VAB is composed of two county commissioners, one school board member, and two citizen members, and it appoints special magistrates to hear commercial property cases. Special magistrates handling commercial cases must be state-certified general appraisers with at least five years of experience.
The property appraiser's assessment carries a presumption of correctness under Fla. Stat. § 194.301, but that presumption is lost if the taxpayer shows the appraiser failed to substantially comply with the eight statutory just-value criteria in Fla. Stat. § 193.011 (highest and best use, location, size, cost, condition, income, sale prices of comparables, and net proceeds of sale). Once the presumption is overcome, the taxpayer must prove by a preponderance of the evidence that the assessment exceeds just value, classified use value, or assessed value as defined by law.
If the VAB denies relief, Fla. Stat. § 194.171 allows the taxpayer to file suit in circuit court within 60 days of the VAB's final decision, or within 60 days of certification of the tax roll if no VAB petition was filed. To maintain a circuit court action, the taxpayer must pay all taxes the taxpayer admits in good faith to be owing before they become delinquent (April 1). Failure to make the required payment results in dismissal of the lawsuit and loss of appeal rights.
A pre-petition demand letter to the Florida county property appraiser serves several strategic purposes. First, Florida property appraisers are required by Fla. Stat. § 194.011(2) to offer an informal conference with any taxpayer who requests one, either before or after filing a VAB petition. A demand letter formally requests this conference and frames the dispute on your terms. Second, the letter creates a written record that you raised specific valuation issues, identified comparable sales or income data, and offered to negotiate before incurring hearing or litigation costs.
An effective Florida demand letter should identify the parcel by folio number, state the appraiser's just value and your opinion of value, and tie the dispute to the eight criteria in Fla. Stat. § 193.011. Include income and expense data for income-producing commercial property, recent arms-length comparable sales, cost-approach support if applicable, and any functional or economic obsolescence affecting the property. Cite the appraiser's duty to consider the eighth criterion (the net proceeds the seller would actually receive), which Florida courts treat as a mandatory deduction for costs of sale.
Close the letter by demanding a written response within a stated period (typically 14 days), reserving the right to file a VAB petition within the 25-day statutory window, and noting your intent to seek refund and 12% statutory interest under Fla. Stat. § 197.182 if the assessment is later reduced. Send by certified mail and email to preserve proof of delivery.
The VAB filing fee is capped at $15 per petition under Fla. Stat. § 194.013. Petitions are filed with the Clerk of the VAB in the county where the property is located, using Department of Revenue Form DR-486. Evidence exchange deadlines are governed by Fla. Stat. § 194.011(4): the taxpayer must provide evidence to the property appraiser at least 15 days before the hearing if the taxpayer wants reciprocal disclosure. Circuit court suits under Fla. Stat. § 194.171 require payment of undisputed taxes by April 1 to avoid jurisdictional dismissal. Florida's $8,000 small claims limit does not apply to property tax assessment disputes, which proceed through the VAB and circuit court rather than county court.
Property tax in Florida is governed by the Florida Statutes Title XIV — Ad Valorem Taxation; Administrative and Judicial Review (Value Adjustment Board) (Fla. Stat. Ch. 194 (§§ 194.011, 194.032, 194.171); assessment under Ch. 193; collection/tax deeds under Ch. 197). Assessment cycle: Annual. Property is assessed at just (fair market) value as of January 1. The property appraiser mails a Notice of Proposed Property Taxes (TRIM notice) in mid-to-late August showing proposed assessed value, exemptions, and estimated taxes. Assessed value: Statutory standard is 100% of just (fair market) value (Fla. Stat. § 193.011); no fractional assessment ratio. However, homestead assessed value growth is capped by Save Our Homes at the lesser of 3% or the change in CPI, and non-homestead property at 10% annually, creating an assessed-vs-market gap over time.
County Value Adjustment Board (VAB) and county Property Appraiser handle assessments/appeals; the Florida Department of Revenue, Property Tax Oversight Program, supervises and issues uniform rules and VAB procedures statewide. The window to act is short — petition to the Value Adjustment Board (VAB) must be RECEIVED (not merely postmarked) no later than 25 days after the property appraiser mails the TRIM notice. The exact deadline date is printed on each parcel's TRIM notice (typically September). Late petitions accepted only on a written showing of good cause.
A recent change to watch: Amendment 5 (approved Nov. 2024, effective Jan. 1, 2025) indexes the additional $25,000 homestead exemption to inflation ($26,411 for 2026). Separately, the 2026 Legislature placed a major property-tax constitutional amendment on the November 2026 ballot: if passed, it would exempt the first $150,000 of homestead assessed value from non-school taxes beginning Jan. 1, 2027, rising to $250,000 on Jan. 1, 2028.
Evidence that works: Comparable sales, independent fee appraisals, income/expense statements for income-producing property, photographs documenting condition/damage, cost or repair estimates, closing statements, and documentation of market value or exemption eligibility. The property appraiser must exchange evidence with the petitioner before the hearing on request.
Next-level appeal: Judicial review by filing suit in the circuit court of the county (de novo) under Fla. Stat. § 194.171. Deadline: no action may be brought after 60 days from the date the assessment is certified for collection, or 60 days from the VAB decision.
Appeal deadline: Petition to the Value Adjustment Board (VAB) must be RECEIVED (not merely postmarked) no later than 25 days after the property appraiser mails the TRIM notice. The exact deadline date is printed on each parcel's TRIM notice (typically September). Late petitions accepted only on a written showing of good cause.
First-level appeal: Informal review with the county Property Appraiser's office (optional) and/or a formal petition to the county Value Adjustment Board (VAB) under Fla. Stat. § 194.011. Petitions are heard by a special magistrate who issues a recommended decision that the VAB adopts.
Grounds you can raise: Just/market value exceeds actual fair market value; assessment is not uniform/equitable versus comparable properties; denial or removal of an exemption or classification (homestead, agricultural); denial of a Save Our Homes portability transfer; or a change in ownership/qualifying improvement determination.
How your value is assessed: Statutory standard is 100% of just (fair market) value (Fla. Stat. § 193.011); no fractional assessment ratio. However, homestead assessed value growth is capped by Save Our Homes at the lesser of 3% or the change in CPI, and non-homestead property at 10% annually, creating an assessed-vs-market gap over time.
Exemptions to claim: Standard $25,000 homestead exemption (all taxes) plus an additional exemption up to $25,000 on assessed value above $50,000 for non-school taxes (indexed to inflation by Amendment 5 of 2024 — $26,411 for 2026); senior (65+) additional exemption (income-limited); $5,000 exemption for veterans with 10%+ service-connected disability; total exemption for veterans with total & permanent service-connected disability; widow/widower and blind/disability exemptions. Homestead filing deadline is March 1.
The hearing: Quasi-judicial administrative hearing before a VAB special magistrate (or the board itself). Testimony under oath, evidence exchange, and a written recommended decision; may be in person or, in many counties, remote.
First, informal review with the county Property Appraiser's office (optional) and/or a formal petition to the county Value Adjustment Board (VAB) under Fla. Stat. § 194.011. Petitions are heard by a special magistrate who issues a recommended decision that the VAB adopts.
If that fails, judicial review by filing suit in the circuit court of the county (de novo) under Fla. Stat. § 194.171. Deadline: no action may be brought after 60 days from the date the assessment is certified for collection, or 60 days from the VAB decision.
Mind the deadline: petition to the Value Adjustment Board (VAB) must be RECEIVED (not merely postmarked) no later than 25 days after the property appraiser mails the TRIM notice. The exact deadline date is printed on each parcel's TRIM notice (typically September). Late petitions accepted only on a written showing of good cause.
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