This is the annual property assessment date. The market value (and exemption status) as of January 1-- using qualified sales of similar properties from January 2 of the prior year through January 1 of this year -- determines your taxable assessment for the upcoming August TRIM Notices and upcoming November tax bills. January 1 is
also the date for establishing the classification eligibility of
certain exemptions and agricultural classification
applications. By law, this date is "strictly construed."
March 1 (or next business day, if on a weekend):
Deadline for timely filing for:
for the current
This is the deadline for filing Tangible Personal
Property returns with the Property Appraiser's Office.
May 1 (or next business day, if on a weekend):
This is the deadline for filing a renewal application for the
Low-Income Senior Citizen Exemption
June 1 (or next business day, if on a weekend):
This is the deadline to submit the required documentation for
the additional Senior Citizen Exemption. This is also the date the proposed property values for the new tax year are first posted online.
This is the date on which denial notices of timely-filed exemptions and
agricultural classifications are mailed. This is also the date the Property Appraiser submit the proposed tax roll for review to the Florida Department of Revenue.
July 31 (or
30 days following the mailing of the denial notices):
(Or: 30 days following the mailing of the denial notices): This is the deadline
for filing an appeal petition to the Value Adjustment Board on denied
exemptions and agricultural classifications.
End of the Second Week of August:
The Property Appraiser mails "Notices of Proposed Taxes" (also called a "TRIM
Notice") to all property owners. This notice also includes market and
the assessed value of the owner's property for the current and prior year
with appeal instructions on how to file an
appeal petition before the Value Adjustment Board (VAB).
The last day to file a 2012 petition with the VAB to challenge your 2012 assessment. Per statute, this is also the absolute last date to "late file" a complete application with the Property Appraiser for any exemption or agriculturual classification for the current calendar year.
November - First Week:
This is the mailing date when the Revenue Collector mails the tax bills to
property owners of record.