Florida property tax law has multiple time limits that look like a "statute of limitations" but operate at different stages: VAB filing, circuit court appeal, refund claims, and back-assessment. Missing one usually forecloses that path entirely.
25-day VAB filing window
§ 194.011(3)(d). From the TRIM mailing date, 25 days. Late petitions are allowed only for "good cause" (typically a documented postal failure, the owner's hospitalization, or similar) and even then the magistrate can refuse. Don't rely on good cause; mark the deadline.
60-day circuit court appeal
§ 194.171. If you lose at the VAB, you can sue the PA in circuit court within 60 days of the VAB's final order. This step requires an attorney (filing a complaint, proper service, etc.) and the standard shifts to a de novo judicial review. Most pro se petitioners stop at the VAB.
4-year refund window
§ 197.182. If you paid taxes on an over-assessment and didn't file a VAB petition, you have up to four years (under specific grounds: clerical error, factual error of fact, etc.) to file a refund claim. The grounds are narrower than VAB grounds; ordinary "I disagree with the value" is not enough.
3-year back-assessment
§ 193.092. The PA can re-assess back taxes on property that escaped assessment, for up to 3 years before the current year (sometimes longer for omitted improvements). If you receive a back-assessment notice, the VAB petition window opens again from that notice date, not the original TRIM.
TPP returns (separate timeline)
Tangible Personal Property returns (DR-405) are due April 1; late-filed returns can be penalized. The VAB appeal window for TPP is the same 25-day post-TRIM, but the TRIM is mailed only after the PA processes the TPP return. Watch your dates carefully.