By Brian French | Florida Authority Network | September 13, 2026
Quick Answer
Florida commercial property owners have 25 days from the date their county mails the TRIM notice to file a Value Adjustment Board (VAB) petition on Form DR-486. For 2026, most county deadlines fall between September 8 and September 18. The petition must be received, not postmarked, by the deadline; the fee is capped at $50 per parcel; and owners with a pending petition must make a good-faith partial tax payment before April 1, 2027, or the petition is denied.
Florida’s 2026 Commercial Property Tax Calendar
Florida’s assessment cycle runs on fixed statutory dates. Value is set as of January 1, the TRIM notice arrives in August, the VAB petition window closes 25 days later, taxes come due November 1, and the partial-payment deadline for pending appeals is April 1 of the following year. Missing any one date forfeits rights for the entire tax year.
| Date | Event | Statute |
|---|---|---|
| Jan 1, 2026 | Assessment date (value, use, ownership) | s. 192.042 |
| Mar 1, 2026 | Exemption / classification application deadline | s. 196.011 |
| Jul 1, 2026 | Property appraiser certifies preliminary roll | s. 193.023 |
| Aug 14–24, 2026 | TRIM notices mailed (varies by county) | s. 200.069 |
| Sep 8–18, 2026 | VAB petition deadline (25 days after mailing) | s. 194.011(3)(d) |
| Sep 2026 | Taxing authorities hold millage hearings | s. 200.065 |
| Nov 1, 2026 | Tax bills issued; 4% discount through Nov 30 | s. 197.162 |
| Apr 1, 2027 | Taxes delinquent; partial-payment deadline for petitioners | s. 194.014 |
| 60 days after VAB certification | Deadline to sue in circuit court | s. 194.171 |
Florida law gives each property appraiser until the end of August to mail the Notice of Proposed Property Taxes, and the 25-day clock runs from the mailing date, not from delivery, with the exact deadline printed in the lower right corner of the notice.
2026 VAB Petition Deadlines by Major Florida County
Because each property appraiser mails on its own schedule, the 2026 deadline varies by roughly ten days across the state. Duval closed first on September 8; Miami-Dade, Broward, and Orange close last on September 18. Owners with multi-county portfolios must track each date separately. Always confirm against the date printed on the notice.
| County | 2026 TRIM Mailed | 2026 Petition Deadline |
|---|---|---|
| Duval (Jacksonville) | Aug 14 | Sep 8 |
| Collier / Lee | ~Aug 17 | Sep 11 |
| Palm Beach | Aug 20 | Sep 14 |
| Highlands | ~Aug 20 | Sep 14 |
| Hillsborough (Tampa) | Late Aug | Confirm on notice |
| Miami-Dade | By Aug 24 | Sep 18 |
| Broward | ~Aug 24 | Sep 18 |
| Orange (Orlando) | ~Aug 24 | Sep 18 |
Published 2026 valuation-petition deadlines include September 18 for Broward and Miami-Dade, September 14 for Palm Beach, and September 11 for Collier and Lee. Duval County mailed on August 14, St. Johns and Nassau on August 17, and Clay on August 24. Palm Beach County mailed on August 20, setting a September 14 deadline; online petitions are accepted until 11:59 p.m. while mailed or in-person filings must arrive by 5:00 p.m.
How to Appeal a Florida Commercial Property Tax Assessment: Step by Step
The Florida appeal path has four stages: informal review with the property appraiser, a formal VAB petition heard by a special magistrate, the board’s final decision, and, if needed, a circuit court action. Most commercial appeals are won or lost at the evidence-exchange stage before the hearing, not at the hearing itself.
Step 1: Request an informal conference (August). Florida law authorizes a taxpayer to meet informally with the property appraiser to discuss any disputed matter. Bring your rent roll, operating statement, and comparable sales. Many corrections happen here. An informal conference does not extend the VAB deadline.
Step 2: File Form DR-486 with the VAB clerk (by the 25-day deadline). File online through the county portal where available. The petition identifies the parcel, tax year, petition type, requested value or relief, representative, and hearing preference, and must be signed with any required agency authorization attached and the correct fee paid. Fees are capped at $50 per parcel under s. 194.013; Miami-Dade charges $15 while Hillsborough moved to the $50 statutory maximum for the 2025 season.
Step 3: Exchange evidence (Rule 12D-9.020, F.A.C.). The petitioner must provide its evidence list and copies to the property appraiser at least 15 days before the hearing. If the petitioner does so, the property appraiser must provide its evidence at least 7 days before the hearing. Evidence not exchanged may be excluded.
Step 4: Make the partial payment (before April 1, 2027). State law requires a partial payment of taxes on properties with a VAB petition on or before the delinquency date, normally April 1. For value petitions, pay at least 75% of the ad valorem taxes and 100% of non-ad valorem assessments, less applicable discounts.
Step 5: Attend the special magistrate hearing (fall through spring). Commercial value petitions are heard by a certified appraiser serving as special magistrate. The VAB employs special magistrates who are attorneys with property law experience or certified appraisers. Hearings are quasi-judicial; the magistrate issues a written recommendation.
Step 6: Board decision and refund or bill. The VAB adopts or rejects the recommendation and certifies the roll. Reductions produce a refund with interest under s. 194.014 if taxes were overpaid.
Step 7: Circuit court (optional). An owner may sue in circuit court within 60 days of VAB certification under s. 194.171, subject to payment of the undisputed tax amount. Owners may also bypass the VAB and go directly to circuit court within 60 days of roll certification.
How Florida Values Commercial Property: The Formula
Florida assesses commercial property at “just value,” which the courts equate with fair market value, using eight statutory factors in s. 193.011. For income-producing property, the property appraiser and most special magistrates weight the income approach: net operating income divided by a market-derived capitalization rate, less a statutory deduction for the costs of sale.
Just value (income approach):
Just Value = (Stabilized NOI ÷ Market Cap Rate) × (1 − Cost of Sale Adjustment)
- Stabilized NOI: market rent, market vacancy, market expenses, not the owner’s actual figures if they diverge from market
- Cap rate: derived from arm’s-length sales of comparable Florida properties as of January 1
- Cost of sale: s. 193.011(8) allows a deduction for reasonable costs of sale, historically up to 15%, applied by most appraisers at 15% for commercial
The eight factors of s. 193.011: (1) present cash value; (2) highest and best use; (3) location; (4) quantity or size; (5) cost and replacement value; (6) condition; (7) income; (8) net proceeds of sale.
Worked example (2026 South Florida industrial):
| Input | Value |
|---|---|
| Rentable SF | 100,000 |
| Market rent (NNN) | $17.19/SF |
| Vacancy & credit loss | 7.7% |
| Effective gross income | $1,586,637 |
| Operating expenses (NNN, landlord share) | $150,000 |
| Stabilized NOI | $1,436,637 |
| Market cap rate | 5.75% |
| Indicated value | $24,985,000 |
| Less 15% cost of sale | $21,237,000 |
| Just value (rounded) | $21,240,000 |
If the property appraiser’s just value exceeds this figure, the gap is the basis for the petition.
The 10% Non-Homestead Assessment Cap
Commercial and other non-homestead property in Florida carries a 10% annual cap on increases in assessed value for all taxing authorities except school districts. The cap resets to just value on a change of ownership or control, which is why portfolio acquisitions often trigger a reassessment shock in the following year’s TRIM notice.
Key rules under s. 193.1555:
- Cap applies to non-school levies only; school taxes are assessed at full just value
- Cap is lost when more than 50% of the ownership interest changes, subject to statutory exceptions
- Substantial improvements are added at just value in the year completed
- Owners must file a notice of change of ownership or control (Form DR-430) with the property appraiser
Because the cap protects assessed value but not just value, a successful just-value appeal in one year lowers the base from which future 10% increases compound.
Burden of Proof and What Evidence Wins
Under s. 194.301, the property appraiser’s assessment is presumed correct if it was arrived at by properly considering the eight factors. The petitioner must show by a preponderance of the evidence that the assessment exceeds just value or that the appraiser failed to consider a required factor. Florida does not recognize “unequal appraisal” arguments based on neighboring assessments.
Florida has no unequal-appraisal claim, so comparable assessments are not evidence; the claim exists in Texas and Georgia statutes and does not exist in Florida. Sales only.
Evidence that carries weight for commercial petitions:
| Evidence | Weight | Notes |
|---|---|---|
| Arm’s-length sales near Jan 1 | High | Adjust for time, size, condition |
| Rent roll and 3 years of operating statements | High | Must reconcile to market |
| Third-party appraisal (MAI) | High | Effective date Jan 1 |
| Market cap-rate surveys | Medium | Broker reports, PwC, CoStar |
| Deferred maintenance / environmental reports | Medium | Supports condition factor |
| Comparable assessments | None | Not admissible as value evidence |
| Owner’s opinion without support | Low | Rarely moves the magistrate |
Key Florida Statutes and Rules for CRE Tax Appeals
| Citation | Subject |
|---|---|
| s. 193.011, F.S. | Eight factors of just value |
| s. 193.1555, F.S. | 10% non-homestead assessment cap |
| s. 194.011, F.S. | Petition process, 25-day deadline |
| s. 194.013, F.S. | Filing fee cap ($50 per parcel) |
| s. 194.014, F.S. | Partial payment requirement (75% ad valorem) |
| s. 194.015, F.S. | VAB composition (2 commissioners, 1 school board, 2 citizens) |
| s. 194.035, F.S. | Special magistrates |
| s. 194.171, F.S. | Circuit court action, 60-day limit |
| s. 194.301, F.S. | Presumption of correctness, burden of proof |
| s. 200.069, F.S. | TRIM notice requirements |
| Rule 12D-9, F.A.C. | VAB procedures, evidence exchange, forms |
| Form DR-486 | Petition to the VAB |
| Form DR-430 | Change of ownership or control notice |
Florida CRE Tax Appeal Checklist
- Calendar the TRIM mailing date and add 25 days; file at least 3 days early
- Pull the property record card and confirm square footage, use code, and land size
- Compare just value to your own income-approach calculation as of January 1
- Check whether a 2025 ownership change reset the 10% cap
- Request an informal conference with the property appraiser in August
- File DR-486 online; retain the confirmation
- Assemble evidence: sales, rent roll, operating statements, appraisal
- Serve evidence at least 15 days before the hearing
- Pay at least 75% of ad valorem taxes before April 1, 2027
- Calendar 60 days from VAB certification for any circuit court filing
Brian’s Take
The Florida VAB system is a math contest with a deadline, and most commercial owners lose it on the deadline rather than the math. Set the petition date the day the TRIM notice arrives, and file early enough that a portal outage does not cost you the year. The fee moving to $50 changes nothing for a $20 million warehouse; it only screens out reflexive filings on small parcels.
The real leverage in 2026 is the cap-rate argument. Property appraisers set January 1, 2026 values using 2025 sales, and in industrial and office the market moved between those sales and the assessment date. If you can show cap rates widened or rents softened in your submarket in the second half of 2025, that is a first-factor argument the magistrate must hear.
One caution: do not confuse a millage problem with a value problem. If assessed value rose 2.7% and the bill rose 9%, the cause is millage or a lost exemption, not valuation. That fight happens at the September budget hearings listed on the TRIM notice, not at the VAB.
Frequently Asked Questions
What is the TRIM notice deadline for Florida commercial properties in 2026? The VAB petition deadline is 25 days after the county mails the TRIM notice. For 2026, published deadlines run from September 8 (Duval) to September 18 (Miami-Dade, Broward, Orange). The exact date is printed on the notice.
How much does it cost to file a VAB petition in Florida? Up to $50 per parcel under s. 194.013. Some counties, including Miami-Dade, still charge $15; others, including Hillsborough and Orange, charge the $50 maximum.
Can I file a late VAB petition? Only for good cause, reviewed by the board’s designee. Late petitions require a letter and supporting documentation explaining the extenuating circumstances and are rarely granted.
Do I have to pay my taxes while my appeal is pending? Yes. For value petitions, at least 75% of ad valorem taxes and 100% of non-ad valorem assessments must be paid before April 1, 2027, or the VAB must deny the petition.
Can I argue my property is assessed higher than a comparable neighbor? No. Florida does not recognize unequal-appraisal claims. Evidence must show the assessment exceeds just value based on sales, income, or cost.
Who hears commercial appeals in Florida? A special magistrate, typically a state-certified general appraiser, hears value petitions and issues a recommendation to the five-member Value Adjustment Board.
What if I lose at the VAB? You may file suit in circuit court within 60 days of the VAB’s certification of the roll under s. 194.171, after paying the undisputed portion of the tax.
Does winning an appeal affect next year’s assessment? Yes. A reduced just value lowers the base from which the 10% non-homestead cap compounds, so the benefit carries forward.
Sources and Further Reading
- Florida Statutes, Chapter 194 (Administrative and Judicial Review of Property Taxes) — Online Sunshine, leg.state.fl.us
- Florida Statutes, Chapter 193 (Assessments), including s. 193.011 and s. 193.1555 — Online Sunshine, leg.state.fl.us
- Florida Administrative Code, Rule Chapter 12D-9 (Value Adjustment Board Procedures) — flrules.org
- Florida Department of Revenue, Form DR-486 (Petition to the Value Adjustment Board) — floridarevenue.com
- Miami-Dade County Clerk, “Value Adjustment Board” (2026 deadline September 18) — https://www.miamidadeclerk.gov/clerk/value-adjustment-board.page
- Orange County Comptroller, “Value Adjustment Board” (2026 deadline September 18) — https://www.occompt.com/199/Value-Adjustment-Board
- Highlands County Clerk, “Value Adjustment Board” (2026 deadline September 14) — https://www.highlandsclerkfl.gov/clerk_to_the_board/value_adjustment_board/index.php
- St. Lucie County Clerk, “Value Adjustment Board” — https://stlucieclerk.gov/services/value-adjustment-board
- Living in Palm Beach County, “Palm Beach County VAB Deadline: September 14, 2026” — https://livinginpalmbeachcountyfl.com/palm-beach-county-vab-deadline-september-14-2026/
- Anidjar Law, “How to File a Florida VAB Petition in 2026” — https://anidjarlaw.com/florida-vab-petition-filing-guide/
- Move With Momentum, “Florida TRIM Notice Deadlines by County 2026” — https://movewithmomentum.com/florida-property-tax/appeal/deadlines-by-county
- TaxDrop, “Hillsborough County VAB Petition: Deadline & Fee 2026” — https://www.taxdrop.com/blog/hillsborough-vab-petition
- Maxwell, Hendry & Simmons, “Your 2026 TRIM Notice Is Coming” — https://mhsappraisal.com/your-2026-trim-notice-is-coming-how-to-prepare-for-property-tax-appeal-season-in-southwest-florida/
- AppealMyTax, “Florida Property Tax Appeal, All 67 Counties” — https://appealmytax.dev/florida
- Colliers, “Miami-Dade County Industrial Market Report Q2 2026” (inputs for worked example) — https://www.colliers.com/en/research/miami/2q26-miami-dade-county-industrial
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