Florida Property Tax (2026 Guide)
No state income tax doesn't mean no property tax. Florida funds its counties, cities, and schools through ad valorem property taxes — and rates vary by more than 50% between counties. Here's what you actually pay.
How Florida property tax works in one minute
Florida property tax is "ad valorem" — based on value. Each year your county property appraiser sets a just (market) value as of January 1. From that, exemptions are subtracted to get taxable value. Taxable value is multiplied by the combined millage rate set by every taxing authority covering your parcel: county, school district, city (if applicable), and various special districts (water management, hospital, library, FIND).
One mill = $1 per $1,000 of taxable value. A combined millage of 18.5 means roughly 1.85% of taxable value — before exemptions. Effective rates (what you actually pay as a percentage of just/market value) are usually lower than nominal millage because of the homestead exemption and the Save Our Homes 3% cap on annual assessment increases.
Effective property tax by major Florida city
Sorted lowest to highest effective rate. Click a city for a full breakdown of millage, exemptions, and a worked example.
| City | County | Effective rate | Median home value |
|---|---|---|---|
| Naples | Collier County | 0.69% | $610,000 |
| St. Petersburg | Pinellas County | 0.91% | $370,000 |
| Sarasota | Sarasota County | 0.93% | $510,000 |
| Jacksonville | Duval County | 0.94% | $305,000 |
| Orlando | Orange County | 0.96% | $390,000 |
| Miami | Miami-Dade County | 0.97% | $575,000 |
| Tampa | Hillsborough County | 1.03% | $385,000 |
| West Palm Beach | Palm Beach County | 1.06% | $430,000 |
| Fort Lauderdale | Broward County | 1.07% | $525,000 |
Three exemptions that change the math
Up to $50,000 off taxable value on your primary residence. First $25,000 applies to all taxes; the additional $25,000 (on value $50K-$75K) applies only to non-school taxes. Apply with your county appraiser by March 1 the year after you take up residence.
Annual increases in homesteaded taxable value are capped at 3% or CPI, whichever is lower. After 10 years of strong appreciation, the gap between market value and taxable value can be 30-50% — a massive ongoing tax cut.
If you sell a homesteaded Florida home and buy another within 2 years, you can transfer up to $500,000 of your Save Our Homes savings to the new property — one of the most valuable in-state moving incentives in any US state.
Veterans with service-connected disability receive exemptions from $5,000 up to 100% of taxable value. Seniors 65+ with limited income qualify for an additional county/city exemption of up to $50,000 on top of homestead.
Payment schedule and discounts
Bills are mailed November 1, due March 31. Pay early for a discount:
- · November — 4% off
- · December — 3% off
- · January — 2% off
- · February — 1% off
- · March — gross amount
- · April 1 — delinquent; interest starts and a tax certificate sale follows in June
Florida property tax FAQ
No. All Florida property tax is levied at the county, city, school district, and special district level. The state sets rules but does not collect a state-level property tax.
No. Florida's statewide average effective rate (~0.83%) sits below the US average. Several major counties (Collier, Pinellas) are well below; high-millage cities like West Palm Beach and Miami can exceed the US average for non-homesteaded property.
By March 1 of the year after you take up Florida residence and own + occupy the home as your permanent residence on January 1. File once; renewal is automatic as long as nothing changes.
Filing for Florida homestead is one of the strongest pieces of evidence in establishing Florida residency for state income tax purposes — very useful if you're severing residency from California, New York, or another high-tax state.