Florida does not elect county assessors the way many states do. Each of the state's 67 counties instead has an elected property appraiser, and that office sets the value of every parcel for tax purposes. Our directory files these offices under the Assessor heading, so you will see names such as Franklin County Appraiser's Office in Apalachicola and Polk County Appraiser's Office in Bartow. This page explains what the offices do, how they differ from county to county, and what a Florida property owner needs to do each year.

How Florida Organizes Property Appraisal by County

Property appraisers are constitutional officers. Voters elect them to four-year terms, so the person running your local office answers to residents rather than to the county commission. The Florida Constitution and Chapters 192 through 197 of the Florida Statutes set the framework. The Florida Department of Revenue reviews each county's tax roll and checks that valuations follow state standards. The individual valuation decisions still belong to the local appraiser.

Three separate bodies touch your property tax bill, and mixing them up wastes time:

If you think your value is wrong, call the appraiser. If the rate looks too high, attend the budget hearings of the taxing authorities. If you need to pay a bill or ask about a payment, contact the tax collector.

State law requires appraisers to value property at just value as of January 1 each year. In practice that means market value. Section 193.011 of the Florida Statutes lists the factors an appraiser must weigh, including location, condition, the property's present cash value and recent sale prices of comparable property. Appraisers value thousands of parcels at once using mass appraisal methods, which is why a single parcel can occasionally be wrong and worth a second look.

Why Florida's Appraiser Offices Look Different from Region to Region

Florida's counties vary enormously in size, population and staffing. The offices in large urban counties are very different from those in small Panhandle or Big Bend counties, even though they do the same legal job.

Large counties such as Broward (Fort Lauderdale), Lee (Fort Myers), Pinellas (Clearwater) and Volusia (DeLand) manage hundreds of thousands of parcels. They typically run detailed online parcel search tools, multiple service locations and dedicated teams for condominiums, commercial property and business equipment. Several large or geographically spread counties operate more than one public office. Our database shows three listings each for Polk County and Pasco County. The main Polk office is at 255 North Wilson Avenue in Bartow, phone 863-534-4777. Pasco has a Dade City office at 14236 6th Street, phone 352-521-4433. A branch can save you a long drive, but check which services each location offers before you go.

The Palm Beach County listing in our directory is in Belle Glade, at 2976 Highway 15, phone 561-355-3230. Belle Glade sits on the western side of the county near Lake Okeechobee, far from the coastal population centers. Offices placed this way exist so that agricultural and inland residents do not have to cross the county for a simple exemption question.

Rural counties work on a smaller scale. Calhoun County Appraiser's Office in Blountstown, Holmes County Appraiser's Office in Bonifay, Liberty County Appraiser's Office in Bristol, Levy County Appraiser's Office in Bronson and DeSoto County Appraiser's Office in Arcadia are all staffed by small teams. Walk-in visits are common, and you can often speak with someone who knows your neighborhood. Websites in these counties may be basic, so a phone call is often the fastest route. The Liberty County office, for example, is at 10818 Northwest State Road 20 in Bristol and answers at 850-643-2279.

Coastal and resort-area counties have their own pattern. In places like Franklin County, where the appraiser's office is at 33 Market Street in Apalachicola (850-653-9236), many parcels are vacation or investment properties owned by people who live elsewhere. For those owners the non-homestead assessment cap matters more than homestead rules, and mail is the usual way to communicate.

Florida Property Tax Dates and Rules Worth Marking on Your Calendar

Florida's property tax calendar is tight, and missing a deadline can cost you a year of savings. These are the dates that matter most:

The homestead exemption is the most valuable benefit for most residents. It takes up to $25,000 off the taxable value for all taxes. A second exemption of up to $25,000 applies to value between $50,000 and $75,000, but it does not apply to school taxes. Homestead also triggers the Save Our Homes cap, which limits yearly increases in assessed value to 3 percent or the change in the consumer price index, whichever is lower. If you move within Florida, portability lets you carry part of that accumulated savings, up to $500,000, to a new homestead within the time limit set by statute.

Non-homestead property has a separate protection. Increases in assessed value for most other property are capped at 10 percent a year, excluding school taxes. Both caps reset when ownership changes, so a buyer should never assume the seller's low assessed value will carry over.

Finding and Using the Right Florida Appraiser's Office

Your parcel belongs to exactly one county, so start with the county rather than the city. A Bartow address, a Brooksville address and an address in unincorporated land can all be handled by the same county office. Your parcel ID appears on last year's tax bill and on the TRIM notice, and it speeds up every call.

For a homestead application, bring:

Many offices accept applications online, by mail or in person. Check street addresses before you drive anywhere. The Pinellas County listing in our database shows a mailing address of PO Box 1957 in Clearwater, and Dixie County lists PO Box 260 in Cross City. A post office box is for mail only, so confirm the walk-in location by phone first.

What to Do If You Disagree with Your Florida Property Value

Start with an informal conversation. Call the appraiser's office, explain what you believe is wrong, and ask to see the data used for your parcel. Errors in square footage, bedroom counts or condition are common and often fixed without a hearing.

If that does not resolve it, file a petition with the county's Value Adjustment Board before the deadline printed on your TRIM notice. A special magistrate hears the case, and you can present comparable sales, photographs or repair estimates. Remember that the question is value as of January 1, not what the property is worth today. If you still disagree after the board rules, Chapter 194 of the Florida Statutes allows you to take the matter to circuit court.

Property assessor offices in Florida operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 71 cities across Florida. They are spread across 67 counties.

Cities with the highest concentration include Green Cove Springs, Wauchula, Winter Haven, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in Florida should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

A
B
C
D
E
F
G
H
I
J
L
M
N
O
P
S
T
U
V
W

Many county assessor offices in Florida now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across Florida to find the nearest location.

Florida Appraiser Offices by Region: Quick Orientation

The 71 listings in our Florida directory cover every part of the state. In the Panhandle, you will find the Washington County office in Chipley, the Walton County office in DeFuniak Springs and the Okaloosa County office in Fort Walton Beach. In north central Florida, the Alachua County office is at 12 Southeast 1st Street in Gainesville, and the Clay County office is at 477 Houston Street in Green Cove Springs. On the Gulf side, Hernando County is served from 20 North Main Street in Brooksville, phone 352-754-4190. On the Atlantic side, Flagler County operates from 1769 East Moody Boulevard in Bunnell, phone 386-313-4150.

Distances between offices can be long in rural areas, so use the phone and the mail whenever you can. Exemption applications, address changes and most questions about your notice do not require a trip. A visit makes sense when you have original documents to show or want to review your parcel's record card face to face. Early spring is the busiest period because of the March 1 exemption deadline, while August and early September fill up after the TRIM notices go out. Ask when the office is least busy before you plan a visit.

Yes, for practical purposes. Florida calls the official a property appraiser, and each of the 67 counties has one who is elected to a four-year term. The office does what assessors do elsewhere: it identifies property, determines its value as of January 1 and processes exemptions. It does not collect taxes or set tax rates. The county tax collector sends and collects the bills, and local taxing authorities such as the school board and county commission set the millage. Our directory uses the word Assessor so that people searching by that term can find the right county office.

The deadline is March 1 of the tax year. You must own the property and make it your permanent residence as of January 1 of that same year. Bring a Florida driver license or ID card with the property address, Social Security numbers for all owners and spouses, and vehicle and voter registration if you have them. Many county offices also take applications online or by mail. If you miss the deadline, you generally wait until the next year, though the statute allows limited late filing in some circumstances. Ask your county office what applies to you.

Begin with an informal conversation with the property appraiser's office. Many problems, such as wrong square footage or a missed condition issue, can be fixed with a phone call. If you are still unhappy, file a petition with the county Value Adjustment Board. The usual deadline is 25 days after the TRIM notice is mailed in August, and the notice lists the exact date. A special magistrate hears your case, so gather comparable sales, photographs and repair estimates. Your evidence must support the value as of January 1. Circuit court is the final option.

The Save Our Homes cap limits the yearly increase in your assessed value to 3 percent or the change in the consumer price index, whichever is lower. It does not limit millage rates. If the school board, county, city or a special district raises its rate, or voters approve a new levy, your bill can rise even when the assessed value barely moves. New construction, added improvements or a change of ownership can also raise your assessment. Compare the proposed rates on your TRIM notice, and attend the budget hearings listed on it if you want to comment.

You deal with each county's property appraiser separately, since every parcel is valued by the office of the county where it sits. You can claim homestead on only one Florida residence, so apply in the county where you actually live permanently. Your other property is assessed as non-homestead, with the 10 percent annual cap on increases for most such property. If one parcel is a rental or business, you may also owe a tangible personal property return by April 1 in that county. Keep each county's parcel numbers handy, because they are different in every office.

A sale generally resets the assessed value to just value as of the next January 1, because the caps do not pass from the seller to the buyer. The previous owner's homestead exemption also does not transfer. You must file your own application by March 1 of the year after you move in, as long as the home is your permanent residence on January 1. If you owned a Florida homestead before, ask the appraiser about portability, which can move part of your old cap savings to the new property. Expect your first tax bill to be higher than the seller's.