Florida has no state property tax and no state income tax — property tax is entirely local, and Florida's tax bills have a structural quirk worth understanding before comparing them to another state's. Each county's elected Property Appraiser determines just value (Florida's term for market value) for every parcel as of January 1 each year, then computes assessed and taxable value after exemptions and caps; a separately elected Tax Collector bills and collects. Each taxing authority — county, city, school board, and any special districts — sets its own millage rate (1 mill = $1 of tax per $1,000 of taxable value) independently. On top of that, Florida bills commonly carry non-ad-valorem assessments — flat or formula-based fees unrelated to property value, such as stormwater fees, solid-waste fees, and, in many newer master-planned communities in this metro (Nocatee among them), Community Development District (CDD) bond and operating assessments under Florida Statutes Chapter 190. A CDD assessment is a real, recurring cost that doesn't show up in the millage rate at all — see our governance guide for how CDDs work and how they differ from HOA dues.
Florida residents who make a property their permanent home may claim a homestead exemption, confirmed directly via the City of Jacksonville / Duval County Property Appraiser: the first $25,000 comes off assessed value for all levies, and an additional $25,000 applies to assessed value between $50,000 and $75,000 — but that second $25,000 does not apply to school-district millage. Net effect: a homesteaded property valued at $75,000 or more gets up to $50,000 off taxable value for non-school levies, and $25,000 off for school levies. The filing deadline is March 1, with late filing permitted through roughly 25 days after the mid-August TRIM notice mailing (the exact late-filing cutoff Florida law sets). Applications go to the property appraiser in the county where the property sits — Duval, St. Johns, Clay, Nassau, or Baker in this metro.
Claiming the homestead exemption also activates Save Our Homes (SOH), a 1995 constitutional protection that caps how much a homesteaded property's assessed value can rise each year at 3%, or the change in the national CPI, whichever is lower — regardless of how much the property's just/market value actually appreciated. This only limits the assessed-value figure used for the tax bill; the property appraiser still recalculates just value every year, so a growing gap ("SOH differential") can open between a long-tenured owner's assessed value and the property's real market value. That gap resets to just value whenever the property is sold, which is why a new buyer's first-year tax bill is often noticeably higher than the seller's had been. Homeowners can port some or all of that accumulated SOH benefit to a new Florida homestead — confirmed via the Duval Property Appraiser and Florida DOR: up to $500,000, if the new homestead is established within any of the 3 tax roll years preceding the year of the new filing. Worth flagging as current, live news rather than settled law: a joint resolution moving through the 2026 Florida Legislature (and a related November 2026 ballot measure) would remove the $500,000 portability cap entirely — check the current status before relying on that figure for a purchase decision made after this page's last-verified date above.
A separate, higher cap applies to property that isn't homesteaded — rentals, second homes, and most commercial property — limiting annual assessed-value increases to 10% per year rather than SOH's 3%. Like the additional homestead exemption, this cap's protection doesn't extend to school-district levies. It resets to full just value on a change of ownership or control, the same as SOH.
We deliberately don't publish a single combined "the rate is X" figure — five counties, each layering city, school, and special-district millage on top of the county rate, reset annually through independent local budget cycles, so any combined number would be stale within months. One structural point is worth knowing regardless of the exact rate: Duval County's government has been consolidated with the City of Jacksonville since 1968, so most Duval residents pay one merged county-and-city millage rather than two separate layers — except in the four municipalities that stayed independent of consolidation (Jacksonville Beach, Atlantic Beach, Neptune Beach, and the town of Baldwin), where residents pay Duval County millage plus their own separate city millage, the way city and county millage stack in every other Florida county.
| County | Structure | Reappraisal cycle |
|---|---|---|
| Duval (Downtown Jacksonville, Riverside/Avondale) | Consolidated city-county millage since 1968* | Annual just-value reassessment (state law) |
| St. Johns (St. Augustine, Ponte Vedra Beach, Nocatee) | Standard county + city (if incorporated) + school | Annual just-value reassessment (state law) |
| Clay (Orange Park, Fleming Island) | Standard county + city (if incorporated) + school | Annual just-value reassessment (state law) |
| Nassau (Fernandina Beach) | Standard county + city + school | Annual just-value reassessment (state law) |
| Baker (Macclenny) | Standard county + city + school | Annual just-value reassessment (state law) |
*Duval County's consolidated government dates to October 1, 1968; Jacksonville Beach, Atlantic Beach, Neptune Beach, and Baldwin remained independently incorporated and layer their own city millage on top of Duval's. Current-year combined millage rates for a specific address are best pulled from that county's Property Appraiser or Tax Collector site — we've deliberately shown structure rather than a specific rate figure here, since rates reset annually each fall and any number we published now would be stale within months. Sources: City of Jacksonville / Duval County Property Appraiser (jacksonville.gov); Florida Department of Revenue Property Tax Oversight; general Florida reassessment statute (F.S. §192.042).
Florida's TRIM (Truth in Millage) notice goes out from each county Property Appraiser in mid-August, showing the current year's proposed just/assessed/taxable value, each taxing authority's proposed millage, and public budget-hearing dates. A property owner who wants to formally contest an assessed value, exemption denial, or classification files a petition with the county's Value Adjustment Board (VAB) — a quasi-judicial body that hears evidence, often through an appointed special magistrate — within a window Florida law ties to the TRIM notice's mailing date (the same roughly-25-day window the Duval Property Appraiser cites for late homestead-exemption filing, since both are pegged to the same statutory clock). Confirm the exact current-year deadline with your county's VAB directly, since it moves with the TRIM mailing date each year.
The exemption amounts, Save Our Homes mechanics, and non-homestead cap in Sections 2–4 are set by the Florida Constitution and don't change often — confirmed directly against jacksonville.gov and Florida DOR sourcing as of this page's last-verified date above. The one live exception is portability's $500,000 cap in Section 3, which a 2026 legislative resolution and ballot measure could remove — worth re-checking if you're reading this after the 2026 general election. The rate table in Section 5 shows structure rather than a specific figure, since millage resets annually each fall; TRIM/VAB timing in Section 6 shifts with each year's TRIM mailing date. If you spot something on this page that's changed, or notice a broken link, we'd like to know — see our contact information.