Duval County, FL Property Tax: Exemptions & Appeals (2026)

As of July 25, 2026, Duval County has not yet published the exact 2026 VAB filing deadline; the county’s 2026 VAB page says the deadline is TBD and will be printed on the bottom-right corner of your TRIM notice. The legal deadline for a value appeal is 25 days after the Duval County Property Appraiser mails the Notice of Proposed Property Taxes (TRIM). File with the Clerk of the Duval County Value Adjustment Board, online through Axia or by mail/in person at 117 W. Duval Street, Suite 305, Jacksonville, FL 32202.

How assessments work in Duval County

Duval reassesses property every year for the tax roll. The value date is January 1, 2026—not the day you receive the TRIM notice. The Duval County Property Appraiser says values are built from property inventory, observed condition, computer-assisted modeling, local market adjustments, and countywide/local sales studies. A preliminary roll is completed by July 1, TRIM notices are mailed in mid-August, taxing authorities finalize millage in September, the certified roll goes out in October, and tax bills are mailed around October 31.

On your TRIM notice and property-search page, focus on three numbers:

• Just/market value: the Property Appraiser’s opinion of market value as of January 1.
• Assessed value: the capped value after Save Our Homes or other assessment limits.
• Taxable value: assessed value minus exemptions for each taxing authority.

For long-time homesteaded owners, the market value can be much higher than assessed value because Save Our Homes limits annual assessed-value growth to 3% or less. That matters: if you lower only market value, but it remains above your capped assessed value, your current-year tax bill may not go down. New buyers, non-homestead owners, and owners whose market value is near the assessed value usually have a clearer path to immediate savings.

Duval’s 2025 final millage for most Jacksonville properties—GS or USD1—was 17.7412 mills. Beaches and Baldwin rates differ: Jacksonville Beach USD2 was 18.4452, Atlantic Beach USD3 was 17.2004, Neptune Beach USD4 was 17.8161, and Baldwin USD5 was 18.9701. Use your TRIM tax district, not a countywide guess.

Whether you should appeal

Appeal when you can prove Duval’s January 1 value is too high or the record is wrong. The strongest homeowner evidence is specific and local:

1. Comparable sales near your home that closed before January 1, 2026, adjusted for size, age, condition, waterfront/golf-course influence, pool, garage, and neighborhood.
2. Property record errors—wrong living area, extra bath, incorrect construction quality, pool listed when removed, missed demolition, or a condition problem not reflected.
3. Condition evidence existing as of January 1—roof failure, foundation issues, storm damage, dated interiors, or major repairs needed. Photos, contractor estimates, inspection reports, and insurance documentation help.
4. Exemption or portability errors—homestead, senior, disability, veteran, surviving spouse, or Save Our Homes portability not applied correctly.

Do a quick savings test before paying the fee. Example: your Jacksonville GS homesteaded home has a 2026 just/assessed value of $425,000, and credible comps support $400,000. If the VAB reduction lowers taxable value by $25,000, the estimated annual ad valorem tax savings using Duval’s 2025 GS/USD1 rate is:

$25,000 × 17.7412 ÷ 1,000 = $443.53

That is before early-payment discounts and excludes non-ad valorem assessments. If your appeal would reduce only market value while assessed value stays capped, your 2026 savings could be $0, though it may help future cap math.

I did not find an official Duval-published 2026 success rate or median reduction for residential VAB appeals. Treat any advertised “average reduction” from private firms as marketing unless they provide Duval VAB source data.

Step-by-step how to file

1. Try the informal route immediately. Contact the Duval County Property Appraiser after you receive the TRIM notice. An informal review can fix obvious errors, but it does not extend the VAB deadline.

2. Choose the right form. Most homeowners disputing value, exemption denial, agricultural classification denial, or assessment limitation issues use Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Use DR-486PORT for transfer of homestead assessment difference/portability disputes. Use DR-486DP for tax deferral or penalty petitions. If someone represents you, use DR-486A or a proper power of attorney. For qualifying multiple-parcel petitions, use DR-486MU.

3. File with the Duval VAB Clerk—not the Property Appraiser and not the Florida Department of Revenue.

Filing methods in Duval:

• Online portal: Duval uses the Axia online filing system. Online filing requires immediate credit-card payment and adds a convenience fee.
• Mail: Clerk of the Value Adjustment Board, 117 West Duval Street, Suite 305, Jacksonville, FL 32202.
• In person: same address, City Hall, Suite 305.
• Email/fax: Duval says VAB petitions are not accepted by email or fax because the filing fee must be paid when filed. Email is useful for questions, withdrawals, and some rescheduling requests, but not for the original petition.

4. Pay the fee. Duval’s Axia 2026 page lists a $50 non-refundable filing fee per parcel unless exempt. Checks and money orders are payable to Duval County Tax Collector. In-person filers must pay by exact cash, check, or money order; credit cards are for online filing only. Fee waivers/exceptions include timely homestead-exemption denial appeals, tax-deferral denial appeals, and eligible Chapter 414 temporary-assistance recipients with documentation. Joint petitions may be $50 for the first parcel and $5 for each additional qualifying parcel, but you need the Property Appraiser’s DR-486MU certification.

5. Do not rely on the postmark. Duval says the petition and fee must be physically received by the deadline; mailed petitions postmarked on time but received late are treated as late-filed.

What happens after

The appeal authority is the Duval County Value Adjustment Board. It is a five-member quasi-judicial board: two Jacksonville City Council members, one Duval County School Board member, and two citizen members. Residential valuation hearings are commonly heard first by a special magistrate, who makes a written recommendation; the VAB later issues the final decision.

After filing, you receive a hearing notice at least 25 days before the hearing. You may request one good-cause reschedule. For 2026 hearings, plan to exchange evidence at least 15 days before the hearing: you provide your evidence list, summary, and documents to the Property Appraiser, and the Property Appraiser provides its evidence to you. If you do not want to attend, the DR-486 process allows you to ask that your submitted evidence be considered without your appearance; submit it exactly as instructed and understand that the appraiser may object or cross-examine available evidence.

At the hearing, expect a short, evidence-focused proceeding—not a negotiation over your tax bill. Bring your TRIM notice, parcel number/RE number, property record card, comparable-sales grid, photos, estimates, and a one-page explanation of the value you request. The issue is value or exemption eligibility, not whether taxes are too high.

Duval warns written decisions may take several months after the hearing. State guidance says the VAB must issue final decisions within 20 calendar days after the last day it is in session. You still must pay taxes on time: for 2026 taxes, Duval’s VAB FAQ states they are due March 31, 2027. If you have a value petition pending, pay all non-ad valorem assessments and at least 75% of ad valorem taxes before delinquency, or the petition can be denied.

Local tips

• Check exemptions before appealing value. Duval’s homestead exemption can remove up to $50,000 from assessed value, though the second $25,000 does not apply to school taxes. Homestead also triggers Save Our Homes.
• Seniors should check Duval’s local senior exemptions. For 2026, Duval lists a limited-income senior exemption for owners 65+ with homestead and 2026 household-income limit of $38,686. A long-term residency senior exemption may apply if you have lived on the homestead at least 25 uninterrupted years and the just value is under $250,000.
• Veterans and surviving spouses have several separate benefits. Duval lists a combat-related disability discount for qualifying veterans 65+, a $5,000 disabled veteran exemption, and a full homestead exemption for service-connected total and permanent disability.
• Use Duval’s own property search. The property detail page shows 2026 “In Progress” values, prior certified values, land/building breakdowns, exemptions, and the tax district. If the building area or features are wrong, lead with that.
• Watch for fee-page conflicts. Some older Duval pages still mention $15, but the Axia 2026 filing page states $50 per parcel. For 2026 filing, follow the live Axia/VAB instructions or call VAB staff at 904-255-5124 / VAB@coj.net before mailing payment.