Tax Roll Calendar

The Property Appraiser's office operates on a calendar established by Florida Statutes, known as the "Tax Roll Calendar."

Some important dates are as follows:

January 1:
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:

• Agricultural Classification
• Homestead Exemption
• Low-Income Senior Citizen Homestead Exemption Initial Application
• Non-Profit/Institutional Exemption

for the current calendar year.

April 1:
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.

July 1:
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).

September 18
The last day to file a 2024 petition with the VAB to challenge your 2024 assessment. Per statute, this is also the absolute last date to "late file" a complete application with the Property Appraiser for any exemption or agricultural 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.