The Florida property tax cycle is the same statewide — but mailing dates, hearing windows, and final-roll certifications vary by a few days between counties. Knowing your specific county's calendar is what separates a successful pro se petition from a missed deadline.
January 1 — lien date
Every property in Florida is valued as of January 1 of the tax year, per § 192.042. What happens after that date doesn't change the assessment for that year. If you bought in February, the January 1 owner is on the tax roll; you inherit the assessment when the bill comes in November.
July 1 — preliminary roll
The PA submits a preliminary tax roll to the Florida Department of Revenue under § 193.114. After this date, the PA's office is restricted from making changes except by VAB order. You can request a copy of the preliminary roll from the county portal.
August — TRIM mailing
Most counties mail TRIM between August 15 and August 25, per § 200.069. The exact date varies — Miami-Dade typically mails late August, Hillsborough mid-August, Duval mid-August. The 25-day VAB filing window starts on the mailing date printed on your specific notice.
September — VAB filing deadline
25 days after TRIM. Most counties fall between September 9 and September 15. Don't assume your county follows the same date as a neighboring county.
October–January — hearings
Special magistrates begin hearing petitions in October and continue through January. Most commercial hearings land between October and December; residential overflow into January is common.
April 15 — final certified roll
VAB-adjusted values flow to the final certified roll by April 15. The new tax bill reflecting any reduction comes the following November.
July 1 next year — annual rebuild
The PA's office rebuilds the roll for the next tax year, starting the cycle over. Save Our Homes recomputes; the 10% non-homestead cap re-anchors; new construction is assessed for the first time.