Jacksonville property assessment: how values, fees, and appeals work

Last updated 2026-07-09

Who sets Jacksonville property values, and how does the process work?

Jacksonville is consolidated with Duval County, so one office runs everything: the Duval County Property Appraiser. The appraiser sets the assessed value of every parcel as of January 1 each year ^[1]. That value flows to the tax collector, who applies the millage rates set by the City of Jacksonville, the Duval County School Board, and other taxing authorities to calculate your actual bill.

The appraiser uses three standard approaches. The sales comparison approach looks at what comparable homes sold for. The cost approach measures what it would cost to rebuild minus depreciation. For income-producing property, the income approach measures what the property earns. Single-family homes lean heavily on sales comps. Commercial and multifamily properties get more weight on the income approach.

One thing trips people up. Assessed value and taxable value are not the same number. Assessed value is the appraiser's estimate of market value, subject to Save Our Homes caps on homesteaded property. Taxable value is what's left after subtracting exemptions like homestead, widow/widower, disability, and senior. Your bill is calculated on taxable value, not assessed value ^[2].

For a deeper look at how assessed value turns into your tax bill, see our guide on property assessment value.

What is the Save Our Homes cap, and how much can Jacksonville assessments increase?

Florida's Save Our Homes amendment, in Article VII, Section 4(d) of the state constitution, caps how fast the assessed value of a homesteaded property can grow ^[3]. The cap is the lesser of 3% or the change in the Consumer Price Index for the prior year. That's the whole rule.

For 2025 assessments (based on 2024 CPI data), the Florida Department of Revenue set the cap at 3.0%, because inflation ran above 3% in the measurement period ^[4]. In lower-inflation years, the cap has dropped to 0%, as it did in 2010 and 2011 during the housing downturn.

Here's why this matters. If you bought your Jacksonville home in 2018 and have homestead exemption, your assessed value has been held down each year even as market prices climbed. If you bought recently, your assessed value resets to market value in the first year, then the cap kicks in going forward. Non-homesteaded properties, including rentals and second homes, have a separate 10% annual cap under Amendment 1 (2008) ^[3].

The gap between market value and your capped assessed value is called the Save Our Homes benefit. Sell and buy another Florida home, and you can port up to $500,000 of that benefit to your new home's assessment ^[2].

How much does it cost to appeal a Jacksonville assessment? What are the VAB fees?

This is the number most people search for and can't find. Florida law sets the Value Adjustment Board petition filing fee at $15 per parcel ^[5]. That's it. The VAB charges no percentage of your savings.

Hire a licensed tax agent or attorney and their fee is separate, negotiated privately. Many contingency firms charge 25% to 50% of one year's tax savings. You don't have to hire anyone. Florida Statutes Section 194.011 lets a property owner file and present their own case ^[5].

Other costs to know:

Cost Item	Amount	Who Pays
VAB petition filing fee	$15 per parcel	Petitioner
Special magistrate hearing	$0 additional	N/A (VAB cost)
Certified mail (optional, for service copies)	~$4-8 per mailing	Petitioner
Certified appraisal (optional, strongest evidence)	$300-$800 typically	Petitioner
Contingency agent fee (if you hire one)	25%-50% of savings	Petitioner

Lose your VAB hearing and want to take the case to circuit court? The filing fee there is a standard civil filing fee, which in Duval County runs about $401 for most cases ^[6]. Circuit court appeals are rare for residential owners and usually only make sense for commercial properties with large tax exposure.

For a broader look at how other large counties handle this, the property tax guide covers the national picture.

When is the deadline to appeal my Jacksonville property assessment?

Miss this deadline and there's no fix. Florida gives you 25 days from the mailing date of your TRIM (Truth in Millage) notice to file a VAB petition ^[5]. The TRIM notice goes out in mid-to-late August. For 2025, the Duval County Property Appraiser has historically mailed notices in mid-August, which puts the petition deadline around mid-September ^[1].

The appraiser mails a physical TRIM notice to the address on file. The 25-day clock starts from the date printed on that notice, not from the day you open it. Traveling? Notice lost in the mail? That's not an extension. The moment you see your TRIM notice, check the assessed value.

You can also check preliminary values online at the appraiser's property search site before the TRIM notice arrives. Preliminary values usually post in late July. You can informally dispute with the appraiser's office then, and they may fix errors without a formal hearing, but the formal VAB clock doesn't start until the TRIM notice mails ^[1].

One more deadline. If you need to file for homestead exemption (which lowers taxable value and turns on Save Our Homes protection), the deadline is March 1 of the tax year you want the exemption to apply. Late homestead applications are generally rejected without a hardship waiver, and the waiver bar is high ^[2].

How do I file a VAB petition in Duval County?

The Duval County Value Adjustment Board handles petitions for the City of Jacksonville and the county. The VAB clerk's office is at the Duval County Courthouse. You can file in person, by mail, or online through the Florida VAB e-filing portal ^[5].

The step-by-step:

1. Get your parcel ID from your TRIM notice or the appraiser's property search tool. 2. Complete Florida form DR-486 (the standard VAB petition), available from the Florida Department of Revenue ^[7]. 3. Pay the $15 fee per parcel. Check payable to "Duval County Value Adjustment Board," or credit card through the online portal. 4. Submit before the 25-day TRIM deadline. File early. The VAB does not have to accept late petitions. 5. Wait for your hearing notice. The VAB schedules hearings months after filing, often October through January. You'll go before a special magistrate, not an elected board member. 6. Prepare and present your evidence at the hearing.

At the hearing, you go first as the petitioner. You present your evidence that the assessed value is wrong. The appraiser's office then defends its number. The special magistrate weighs both sides and issues a recommended decision, which the full VAB adopts or rejects (rejections are rare).

The property appraiser must give you their evidence package at least 15 days before your hearing, if you request it ^[5]. Request it. That package shows exactly which sales comps the appraiser used, and it's where you find the weak spots in their data.

What evidence actually wins a Jacksonville VAB hearing?

The burden of proof is yours. You have to show, by a preponderance of the evidence, that the appraiser's value exceeds just value ^[5]. Preponderance means more likely than not. You don't need to be overwhelming, just convincing.

The strongest evidence for a house is recent arm's-length sales of genuinely comparable homes within the last 12 months, ideally within a half-mile and similar in age, square footage, bedroom count, and condition. Pull these from the appraiser's public sales data or from Zillow and Redfin with MLS data. Three to five good comps beat a certified appraisal about half the time and cost you nothing.

A certified appraisal from a Florida-licensed appraiser carries the most weight, because it's a formal professional opinion. It runs $300 to $800 typically. Worth it if your assessed value is off by $50,000 or more.

Photos of condition problems matter too. Deferred maintenance, a cracked foundation, flood damage, a failing roof, anything the appraiser's mass appraisal model never saw. The appraiser uses aerial photos and drives streets, but they rarely go inside. If your interior is in worse shape than the comps suggest, document it.

For property tax records with comparable sales, the county database is the starting point. To learn how to read comps, see values assessment.

What doesn't work: general complaints that taxes are too high, comparisons to neighboring counties, or anecdotes with no sales data behind them. The magistrate is looking at just value for your specific parcel on January 1, and nothing else.

What exemptions are available in Jacksonville, and how do they reduce your bill?

Exemptions cut your taxable value, which is the number the millage rate hits. Duval County offers every Florida-mandated exemption plus a few local ones ^[2].

Homestead is the big one. It takes $25,000 off the assessed value for all taxing authorities, plus another $25,000 that applies to non-school taxes, so effectively $50,000 off for non-school millage. Paired with the Save Our Homes cap, homestead is the most valuable tax benefit most Jacksonville homeowners have.

Other major exemptions:

Exemption	Reduction	Who Qualifies
Homestead	Up to $50,000	Primary residence, Florida domicile
Senior (low-income)	Up to full exemption on city/county	Age 65+, income below $35,167 (2024 threshold, adjusted annually)
Widow/Widower	$500	Surviving spouse
Disability (total/permanent)	Full exemption possible	Florida-licensed physician certification
Veterans (10%+ disability)	$5,000 or more	Honorably discharged, VA-rated
Veterans (total disability)	Full exemption	Service-connected total disability
Agricultural classification	Reduction based on ag use value	Bona fide agricultural use

The senior low-income threshold adjusts for inflation every year. The $35,167 figure is the 2024 Florida Department of Revenue number ^[4]. Check the appraiser's office for the current year's threshold before assuming you qualify.

Every exemption application goes through the Duval County Property Appraiser, not the VAB. Homestead is due March 1. Most other exemptions share that March 1 deadline ^[2].

How do Jacksonville millage rates work, and who sets them?

Elected bodies set millage rates, not the property appraiser. The appraiser's job is value. The taxing authorities decide the rate. One mill equals $1 of tax per $1,000 of taxable value.

Jacksonville has several overlapping taxing authorities. For a typical Duval County homeowner in 2024, the combined millage broke down roughly like this (the exact rate for your address depends on which special districts you're in) ^[1]:

Taxing Authority	2024 Millage Rate (approximate)
City of Jacksonville (General)	8.4980
Duval County School Board (Operating)	2.2480
Duval County School Board (Capital)	1.5000
St. Johns River Water Management	0.2149
Florida Inland Navigation District	0.0320
Total (typical, varies by district)	~12.49

These rates are set during the TRIM process each summer, and the TRIM notice shows both the proposed and adopted rates next to your assessed value. The notice tells you two things at once: here's your value, and here's the rate they plan to apply. You challenge the value at the VAB. You challenge the rate by showing up at your local government's budget hearings.

A 1-mill change on a home with $300,000 taxable value moves the bill $300 a year. Simple math. What most homeowners miss is that the appraiser has no control over the dollar amount of your bill, only the value side of the equation.

What happens if you just bought a Jacksonville home and your assessment jumps?

This is one of the most common shocks. You buy a home for $425,000, and the following January the appraiser resets your assessed value to or near that sale price ^[8]. The prior owner may have carried a $180,000 assessed value from 15 years of Save Our Homes buildup. Your bill doubles or triples overnight.

This is legal and expected. The Save Our Homes cap protects the owner who holds the homestead, not the property. When you buy, the protection resets ^[8].

What you can do: file for homestead exemption by March 1 of the year after purchase (or the same year if you close by December 31 and establish domicile). That starts your Save Our Homes clock. Coming from another Florida homesteaded home? File for portability with your homestead application to bring your prior benefit along, up to $500,000 ^[2].

What you should not do: assume the sale price is automatically wrong and file a VAB petition. Your purchase price is strong evidence of just value. If the market genuinely changed between the sale date and January 1 (unlikely in a rising market, possible in a crashing one), you can argue it, but bring data.

See how other large counties handle reassessment shocks: bexar county property taxes and clark county property tax.

Can you appeal a Jacksonville assessment without hiring an agent?

Yes. Florida law flatly permits self-representation before the VAB, and the special magistrate process is built for unrepresented owners.

The honest version: for a straightforward residential case where you have three or four solid sales comps and the appraiser's value sits clearly above market, you can win without a professional. The $15 filing fee and a few hours of prep are the whole cost. Most residential hearings run 30 to 45 minutes.

For commercial property, income-approach disputes, or cases where the differential runs past $100,000, a professional often pays for themselves even after the fee. The income approach for commercial real estate involves capitalization rates, expense ratios, and market rent data that take real expertise to challenge credibly.

Want to run your own appeal? TaxFightBack's DIY appeal kit walks you through finding comps, building your evidence packet, and presenting at the VAB hearing, with the forms you need. You keep 100% of any savings instead of splitting them with a contingency firm.

For more on self-representation in property tax appeals, property-tax-lookup shows how to pull the public data you'll need.

What changed recently in Jacksonville property assessments and fee rules?

A few things worth knowing for 2025 and beyond.

The 2025 Save Our Homes cap held at 3.0%, the same as 2024. This matters because several recent years ran below 3%: the cap was 1.4% in 2023 and 3.0% in 2024 ^[10]. If you have homestead, your assessed value cannot have grown more than 3.0% from 2024 to 2025, no matter what the market did.

Duval County's taxable value roll grew hard in recent years thanks to strong in-migration and tight inventory. The 2024 certified taxable value for Duval County came in near $86 billion, up from roughly $61 billion in 2021 ^[1]. That kind of roll growth pushes elected officials to trim millage rates to avoid windfall revenue, and some have, but not always enough to offset the value jump for individual homeowners.

On the fee side, no changes to the $15 VAB filing fee had been enacted as of July 2025. Florida Statutes Chapter 194 gets amended from time to time, but the filing fee has held steady ^[5]. Any future change would take action by the Florida Legislature.

One procedural note: Florida has tightened the requirement that VAB magistrates be licensed professionals, either attorneys or certified appraisers. Hearings tend to be more substantive than they were a decade ago, when some magistrates had thin relevant training ^[5].

For how other county assessment offices handle similar growth, dekalb county tax assessor and philadelphia property tax are worth a read.

What if you disagree with the VAB decision? What are your options after the appeal?

Lose at the VAB and you have two options: accept it, or file suit in Duval County Circuit Court ^[5]. Either way, you must pay the taxes assessed (or at least the undisputed portion) to keep your right to appeal further. This is the pay first, fight later rule, and it catches people off guard ^[9].

The circuit court route needs a formal complaint, and the tax must be paid under protest. The standard civil filing fee in the Fourth Judicial Circuit (which covers Duval) is around $401 for most civil complaints, though the exact amount depends on the relief sought ^[6]. You'd also pay attorney fees unless you represent yourself, which is genuinely hard in circuit court.

Circuit court appeals are rare for houses. They make sense when the potential savings justify the cost and risk. A commercial property with $50,000 in annual tax savings is a candidate. A house with $1,200 at stake usually isn't.

One alternative worth knowing: if the appraiser made a clerical or factual error (wrong square footage, wrong bedroom count, wrong land size), you can request a correction directly from the Property Appraiser's office at any time, no VAB required ^[1]. These administrative corrections are handled informally and are often faster than the formal appeal.

The TaxFightBack DIY appeal kit covers how to prepare a second round of evidence and when the circuit court option is worth it, and it's the cheapest way to run the process yourself.

Frequently asked questions

What is the VAB filing fee for a Jacksonville property tax appeal?

The Value Adjustment Board filing fee in Duval County is $15 per parcel, set by Florida Statutes Chapter 194. You pay it when you submit your DR-486 petition form. There are no additional VAB hearing fees. If you hire a tax agent on contingency, their private fee is separate and not regulated by this statute.

When does the Jacksonville property appraiser mail TRIM notices?

The Duval County Property Appraiser mails TRIM (Truth in Millage) notices in mid-to-late August each year. The 25-day appeal deadline runs from the date printed on that notice. Preliminary values usually appear on the appraiser's property search website in late July, giving you a preview before the formal clock starts.

How much can my Jacksonville assessment increase each year if I have homestead?

Under Florida's Save Our Homes amendment, a homesteaded property's assessed value can rise no more than 3% or the prior year's CPI change, whichever is less. For 2025, the cap is 3.0%. Non-homesteaded properties (rentals, second homes) have a 10% annual cap under a separate 2008 amendment.

Can I appeal my Jacksonville property assessment myself without an attorney?

Yes. Florida Statutes Section 194.011 lets property owners represent themselves before the VAB. For a residential case with clear sales comps, self-representation works well. The $15 filing fee and a few hours of prep are your main costs. Commercial cases with complex income-approach issues benefit more from professional representation.

What is the deadline to apply for homestead exemption in Jacksonville?

The homestead exemption application deadline is March 1 of the tax year you want the exemption applied. To get homestead on your 2025 bill, you must have filed by March 1, 2025. Late applications are rarely accepted. File through the Duval County Property Appraiser's office, online or in person.

How do I find out what sales comps the Jacksonville property appraiser used?

Request the appraiser's evidence package at least 15 days before your VAB hearing. Florida law requires the appraiser to provide it if you ask. The package shows which comparable sales they relied on, their adjustments, and how they arrived at the assessed value. This is public record and costs nothing to request.

What happens to my assessment when I buy a new home in Jacksonville?

When you purchase, the Save Our Homes cap resets and assessed value is set to just (market) value as of the following January 1. That can cause a large one-time jump if the prior owner had years of accumulated protection. File for homestead by March 1 after purchase to start your own clock, and file portability if you're transferring from a prior Florida homestead.

What is SOH portability and how does it work in Jacksonville?

Portability lets you transfer up to $500,000 of your Save Our Homes benefit (the gap between assessed value and market value on your prior Florida homestead) to your new Jacksonville home. You apply for portability on form DR-501T at the same time you apply for homestead. Both must be filed by March 1 of the applicable tax year.

Do I have to pay my property taxes while my appeal is pending?

Yes. Florida law requires you to pay at least the non-disputed portion of your bill by the November 1 due date (with a 4% discount if paid in November, declining through March). Failing to pay does not extend your appeal rights and can jeopardize them. If you win, you get a refund or a credit on a future bill.

What is the income threshold for Jacksonville's senior low-income exemption?

The Florida senior low-income exemption requires age 65 or older and household income below a threshold the Florida Department of Revenue adjusts annually. For 2024, that threshold was $35,167. For 2025, check the Duval County Property Appraiser's website, since the figure moves each year. The exemption can eliminate city and county taxes entirely for qualifying seniors.

How do I check my Jacksonville property's assessed value online?

The Duval County Property Appraiser runs a public property search tool. Enter your address or parcel ID to see the current assessed value, taxable value, exemptions applied, and prior year comparisons. Preliminary values for the current assessment year usually post in late July, before TRIM notices mail.

What is the difference between assessed value and taxable value in Jacksonville?

Assessed value is the appraiser's estimate of your property's market value, possibly capped by Save Our Homes for homesteaded parcels. Taxable value is assessed value minus any exemptions (homestead, senior, disability, veteran, and so on). Your actual bill is calculated by applying the millage rates to taxable value, not assessed value.

Can I appeal if the property appraiser made a factual error, like wrong square footage?

Yes, and you don't necessarily need the VAB for this. Clerical and factual errors (wrong lot size, wrong bedroom count, wrong year built) can be corrected by contacting the Duval County Property Appraiser directly. These administrative corrections are often faster than a formal VAB petition. Bring documentation: your deed, building permit, or survey.

What millage rates does Jacksonville use to calculate property taxes?

Your total millage rate depends on which taxing districts cover your address. A typical Duval County property in 2024 faced a combined rate around 12.49 mills from the City of Jacksonville general fund, the School Board (operating and capital), and water management districts. One mill equals $1 per $1,000 of taxable value. The appraiser or tax collector can give you the exact rate for your parcel.

Sources

1. Duval County Property Appraiser, official homepage: The Duval County Property Appraiser sets assessed values as of January 1 each year and publishes preliminary values and TRIM notice information.
2. Florida Department of Revenue, Property Tax Oversight (homestead, portability, exemptions guidance): Homestead exemption provides up to $50,000 reduction for non-school taxes; SOH portability allows transfer of up to $500,000 benefit; March 1 deadline for exemption applications.
3. Florida Constitution, Article VII Section 4(d), Save Our Homes: Save Our Homes caps annual assessment increases on homesteaded property at the lesser of 3% or CPI; non-homesteaded cap of 10% per Amendment 1 (2008).
4. Florida Department of Revenue, Property Tax Oversight: The 2025 Save Our Homes cap is 3.0%; senior low-income exemption income threshold is $35,167 for 2024, adjusted annually.
5. Florida Statutes, Chapter 194 (Property Tax Administration): VAB petition filing fee is $15 per parcel; property owners may self-represent; petitioner must request appraiser's evidence at least 15 days before hearing; VAB magistrates must be licensed professionals.
6. Duval County Clerk of Courts (Fourth Judicial Circuit): Standard civil complaint filing fee in Duval County Circuit Court is approximately $401 for most civil cases.
7. Florida Department of Revenue, forms library (DR-486 VAB Petition Form): DR-486 is the standard petition form required to initiate a Value Adjustment Board appeal in all Florida counties.
8. Florida Statutes, Section 193.155 (Homestead Assessments): When a property is sold, the SOH assessment cap resets to just value for the new owner; SOH protection does not transfer with the property.
9. Florida Statutes, Section 197.122 (Property Tax Payment): Property taxes are due November 1 with a 4% discount; taxes must be paid to preserve appeal rights in circuit court.
10. Florida Department of Revenue, Property Tax Oversight (SOH cap history): Historical SOH caps include 0% in 2010 and 2011, 1.4% in 2023, and 3.0% in 2024 and 2025.