Property values may increase due to market activity in your neighborhood, improvements made to the property, or changes in exemption status.
A homestead exemption can reduce the taxable value of your home by up to $50,000. You must own and reside in the property as your primary residence as of January 1 and file an application by March 1.
If you believe your property value is incorrect, contact our office for an informal review. If not resolved, you may file a petition with the Value Adjustment Board (VAB).
Property taxes are billed in November and become delinquent if not paid by April 1 of the following year.
Notify the Property Appraiser’s office of any change in ownership or address. If you had a homestead exemption, you may be eligible to transfer your Save Our Homes benefit to a new property.
An Agricultural Classification, more commonly known as "Greenbelt", is not an exemption, although, it can lower your Assessed Value and consequently the amount of taxes owed. Rather, it is a classification of different types of agricultural property such as timber, pasture, groves and nursery, etc. Only lands primarily used for bona fide agricultural purposes shall receive an Agricultural Classification. "Bona fide agricultural purposes" means a good faith commercial agricultural use of the land. January 1st of each year is the effective assessment date. The subject property must be used for the intended classification on or before this date, or a reasonable effort has been made to place the property in that classified use.
These guidelines, while specific, are still “guidelines”. The granting or denying of all or part of a particular application for Agricultural Classification is a decision made after analyzing the entirety of the relevant facts and circumstances of the property in light of Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law, some of which may not be listed in the following guidelines.
No final decision will be made on an application for an Agricultural Classification until all information relating to the application has been submitted and reviewed, the property has been inspected, and a final analysis of the factors set forth in Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law has been performed in relation to the specific facts and circumstances disclosed by such information and inspection. Under no circumstances shall an Agricultural Classification be promised to a taxpayer prior to completion of this final analysis, and no taxpayer is entitled to rely on any representation that his or her property will be granted an Agricultural Classification until such time as a final decision has been issued by the Property Appraiser’s Office. Pursuant to Florida Statute 193.461(1), the Property Appraiser has the authority to decide whether a parcel of land is entitled to an Agricultural Classification.
- The length of time the land has been used for agriculture
- Whether the agricultural use has been continuous
- The purchase price paid for the land
- The size of the property in relation to the specific agricultural use (note: no minimum acreage is required for assessment)
- Efforts to care for the land using accepted commercial agricultural practices, such as fertilizing, liming, tilling, mowing, reforesting, etc.
- Whether the land is under lease, and if so, the lease’s duration, terms, and conditions
- Other relevant factors that may apply over time
It is the responsibility of the owner to establish and prove that an agricultural operation exists. The Property Appraiser’s staff cannot suggest or recommend specific ventures to the owner.
Yes. Applications are available at each of the Property Appraiser's Offices or click here. Applications must be submitted by March 1 of each year.
Once the application is made, our office physically inspects each property to insure it complies with State Law. If the classification is granted, it will be shown on the Notice Of Proposed Taxes (TRIM) as the difference between Market and Assessed Values. Please call either of the offices to make sure the classification is yours and not that of the prior owners. If the application for classification is denied, you will receive a certified letter from our office prior to July 1 notifying you of the reason for denial. Florida law provides for an administrative hearing to consider classification denials, Assessed Value disputes, etc. For more information, please click here.
No, unless you sell the property or somehow change the use of the property. Your application will automatically be renewed each year in January. Florida law indicates that it is the responsibility of the property owner to notify the Property Appraiser's Office any time the use of the property changes. Annual field inspections are made to verify continuing eligibility. The Property Appraiser has the responsibility to remove an Agricultural Classification if the property no longer is being used for an agricultural purpose.
No. Only those parts used in the commercial agricultural endeavor are included in the Agricultural Classification. A home, surrounding land and outbuildings are not included. If the home is the owner’s primary residence, you may apply for a Homestead Exemption.
Agricultural Classification (Greenbelt) receipt cards are not mailed annually. The Classification will automatically be renewed.If you no longer qualify for the Agricultural Classification, please contact the Brooksville Office. You are no longer eligible for an Agricultural Classification if the lands are not being used primarily for a Bona Fide Agricultural purpose on January 1 of the tax year.
Our GIS Interactive Map can assist you. Select the Location tab within the Parcel Summary.
Yes. Pursuant to Florida Statutes, if you own the land and the Mobile Home, you must apply for Real Property (RP) decals and declare the Mobile Home as real property. When you first purchased the Mobile Home, you should have been issued a decal that expires December 31 of that year.
Visit either one of the Property Appraiser's Offices and bring the deed to the land and the Title or Registration to the Mobile Home (two Titles or Registrations if it is a double wide). The staff will complete a DR-402 form which declares the Mobile Home to be real property. This form should be taken to the Tax Collector's Office, where you may purchase a Real Property (RP) decal which is valid for as long as you own both the Mobile Home and the land.
No. The Title needs to be transferred to the owner of the land before a Real Property (RP) decal can be issued. Contact the Tax Collector's Office for more information.
The dealer has 30 days from the date of closing. The Tax Collector will issue a registration for the Mobile Home and send the Manufacturer's Statement Of Origin and title application to the Department of Motor Vehicles where the Title is processed. The Title will be mailed to the owner if there is no lien on the Mobile Home. If there is a lien, it will be mailed to the lienholder.
Yes. If the Mobile Home is a singlewide, place the decal in a window that is visible to the appraiser. If the Mobile Home is a doublewide, be sure to put the proper decal on the half which is specified on the registration. Your home will be assessed as real property and you will be required to pay taxes on the Mobile Home, land and attachments.
Yes. Any time you move a Mobile Home off the original property you must apply for a new decal.
Yes. The Mobile Home will be assessed to the landowner unless the landowner can provide to the Property Appraiser's Office a registration or title in the name of the individual to be assessed.
This decal must be purchased each year during the month of December from the Tax Collector's Office. The prior year's Mobile Home (MH) decal is valid until December 31. (The Tax Collector has a rate schedule used for computation of decal prices and the rate is determined by the length of the mobile home.) Singlewides need one decal, doublewides need two, etc.
In part, it does. The Mobile Home (MH) decal only covers the mobile itself. It does not cover any attachments (i.e., air conditioning units, carports, etc.).
You must purchase decals for all the years you were delinquent, except for those years you paid tax on the Mobile Home. You must show proof that you have brought your decals up to date and that the Mobile Home owner does not own the land. Once proof of ownership has been provided and decals are current, the Mobile Home portion of the assessment can be deleted from the tax roll.
Mobile Home (MH) decals expire on December 31. Travel trailer or recreational vehicles have license plates which expire on your birthday.
Not always. Mobile Homes in parks where the Mobile Home owner rents lot space from the park are taxed through the annual purchase of a Mobile Home (MH) decal. The attachments to the Mobile Home are assessed and taxed as Tangible Personal Property. The major portion of the tax, which is on the land, is paid by the owner of the park.
Hernando County does not require tax returns to be filed for Mobile Homes. The Property Appraiser's Office goes out to measure and assess Mobile Homes and attachments to insure uniformity in value.
No. When a trailer is being registered for the first time in the applicant's name, the recreational vehicle must be classified as such and registered with a license plate and validation decal instead of a Mobile Home (MH) or permanent decal. A Real Property (RP) decal will be issued if the travel trailer is affixed to the owner's land.
If you hold title to a permanently affixed Mobile Home and the land on which it is situated, you must make application to the Property Appraiser's Office for a Real Property (RP) decal. The decal is purchased at the Tax Collector's Office. The Mobile Home and land will be assessed as real property. Homestead Exemption may be granted if the Mobile Home meets those requirements and you qualify for the exemption.
Yes. When you apply for the Homestead Exemption, you must also apply for your Real Property (RP) decal if you have not already done so or the previous owner did not have one. If you are not sure if you have one, you need to contact the Tax Collector's Office and get a replacement decal.
As long as the Mobile Home was on the property January 1 of the year filing, and you meet all other criteria, you can file for a Homestead Exemption. You do need to get your Title or Registration as soon as possible, or your exemption for the current year may be denied. You need to contact either the dealer, title company or lien holder (if financing is involved) and make sure the Manufacturer's Statement of Origin or Title has been sent to the Tax Collector's Office to generate a registration. (You may not receive the actual Title until the lien is paid in full.) You must bring the Title or Registration to the Property Appraiser's Office and apply for your Real Property (RP) decal.
Our GIS Interative Map can assist you. Select the Location tab within the Parcel Summary.
As a courtesy the appraiser will knock on the door, introduce themselves and show identification if someone is home. Please be aware that for your safety the Property Appraiser's staff wear uniforms and photo identification badges. Our goal is to uphold the highest professional standards and greet each property owner with courtesy and respect.
It is important for you to know, that as an office policy, the Hernando County Property Appraiser's staff does not inspect the interior of residential properties. If someone identifies themselves as a Property Appraiser employee and asks to see the interior of the home, please ask for photo identification and contact our office at (352) 754-4190 and the Sheriff's Office at (352) 754-6830 immediately to report the incident. Your safety is of the utmost importance!
Our GIS Interactive Map can assist you. Select the Location tab within the Parcel summary.
Tangible Personal Property includes any equipment, furniture, fixtures, tools, signs, machinery, leasehold improvements or supplies used in a business or for a commercial purpose, other than inventory, real estate and most licensed vehicles. Exceptions to the licensed vehicle category that are taxable include equipment mounted on licensed vehicles or vehicles that have a primary use as a tool rather than as a hauling device. Examples include items such as rubber-tired cranes, tree spades, cooking and cooling equipment on ice cream trucks and snack wagons, well drilling equipment and carpet cleaning equipment.
The 2008 Constitutional Amendment 1 provides a $25,000 Exemption to taxpayers who file their TPP returns by April 1.
If your business is operational on or before January 1 of the current year, you will need to complete the Tangible Personal Property New Business Registration form.
Anyone in possession of assets on January 1, who has a proprietorship, partnership, corporation, or is a self-employed agent or contractor, must file each year unless returns have been filed in prior years and the Just/Market Value of the Tangible Personal Property is $25,000 or less.
All first time filers must file an initial return to receive the exemption. The return serves as your application for the exemption. If the Just/Market Value of your Tangible Personal Property is $25,000 or less, you will not be required to file a return in future years unless the value exceeds that amount. If there are newly purchased assets, which cause the total value to exceed $25,000, then a new return will have to be filed.
It is every business owners obligation to file a Tangible Personal Property return each year per Florida Statute 193.052 .
Some taxpayers may feel that they do not have enough value to report. However, if a return is not filed, pursuant to the Florida Statutes, this office has the authority to place a value against your account along with a 25% penalty for "Failure To File".
It is every business owners obligation to file a Tangible Personal Property return each year per Florida Statute 193.052.
Some taxpayers may feel that they do not have enough value to report. However, if a return is not filed, pursuant to the Florida Statutes, this office has the authority to place a value against your account along with a 25% penalty for "Failure To File".
Our office accepts Tangible Personal Property (TPP) Returns for the 2025 Tax Year until April 1st without penalty. Returns received or postmarked after April 1st are subject to a penalty.
Click here to file with TPP Online.
TPP Online allows you to live edit your business assets in preparation for submitting your electronic DR-405 Tangible Personal Property Return. It also supports exporting your asset list to an Excel spreadsheet, which can be edited and uploaded back to the TPP Online website.
Click here to view instructions.
Click here to file a TPP paper return.
Filing a paper return is still an option. However, to help us provide quicker, easier, and friendlier service, we encourage the use of our online system linked above.
To qualify and obtain the $25,000 Tangible Personal Property Tax Exemption a DR-405 return must be filed and sent to the Property Appraiser’s Office. If the Assessed Value is determined to be less than $25,000, you will not be required to file a return in subsequent years unless newly purchased assets cause the total value to exceed $25,000. If that happens, then you will need to file a new return. However, new businesses are required to file in order to qualify.
Whether fully depreciated in your accounting records or not, all property still in use or in your possession must be reported. Additionally, all assets expensed under Section 179 of the Internal Revenue Service Code must be listed and reported on your DR-405.
Yes. There is a section on the return specifically for those assets. Even though the assets are assessed to the owner, they must be listed for informational purposes to avoid duplication.
The tax bill is between the buyer and the seller. Whoever is in possession of the equipment is liable for all taxes. If there are any delinquent taxes, a lien will be placed on the equipment. Upon closing, please provide a bill of sale with a list of assets (Schedule A) to the Property Appraiser's Office so our tax roll reflects the new owner. Therefore, be sure to consult your realtor, attorney or closing agent to avoid problems.
If you were in business on January 1 of the current tax year, you will need to file a "FINAL" return. If your business was closed prior to January 1, complete the Tangible Personal Property Account Status Change Form.
If you need to complete a Tangible Personal Property Address Change please complete the Change Of Address Form.
If you believe the Market Value on your TRIM notice is incorrect or have concerns regarding your Tangible Personal Property, please contact the Property Appraiser's Office to speak with a representative at (352) 754-4190.
The Property Appraiser is responsible for determining fair, accurate, and equitable assessments for all property owners in Hernando County. If you have evidence that your property's Market Value is less than our estimated value, we encourage you to provide that information for review.
After an informal review with an appraiser, if you still believe the value is incorrect, you may file a petition with the Value Adjustment Board (VAB).
Petitions are available at our offices or on our forms page. They must be filed with the Clerk of the Value Adjustment Board. Each petition includes filing instructions. Please note:
- A non-refundable filing fee of $15.00 is required.
- For petitions covering multiple parcels, an additional $5.00 fee applies per added parcel.
The deadline to file a VAB petition is highlighted in blue at the bottom of your TRIM Notice.
Tangible assets are to be itemized individually in a listing that includes the detailed name of the assets, the year acquired/age of the asset, and the original cost/fair market value of the asset. The original cost and year purchased for each should never change, as the assets depreciate over time.
Only group the assets by the “class”, which is categorized by similar function, use, and age. Only assets purchased in quantities for the same price, and obtained at the same time can be grouped.
Example: 10 Office Chairs ($50 each) totaling $500, purchased on 6/1/2024.
Note: Always provide detailed descriptions of each asset.
The TRIM Notice is an acronym for "TRuth In Millage". It is your proposed tax notice which is mailed by the Property Appraiser's Office mid August of every year. Although it is marked on the front of the notice "DO NOT PAY THIS IS NOT A BILL", it is very important that you open and read it as it contains date sensitive information.
Each year TRIM Notices are mailed mid August. You may view your TRIM Notice by selecting the View Your TRIM Notice tab.
The TRIM Notice contains important information on several items:
- Identifies which property is being referenced by the key number, parcel number and abbreviated parcel description.
- Provides a list of the taxing authorities which levy taxes on your property.
- Provides Non-Ad Valorem Assessments commonly known as MSBU's (Municipal Service Benefit Unit) or Special Assessments such as Fire/Rescue, Solid Waste, etc.
- Provides a comparison of last year's taxes, proposed taxes if the taxing authorities budget is approved and proposed taxes if no budget change is made.
- Provides a schedule of taxing authorities meeting times and places for you to voice your opinion regarding the budget process. Also individual taxing authority phone numbers.
- Provides a comparison of last year's and the current year's Market Value, Assessed Value, Exemptions and Taxable Value as determined by this office.
- Provides a deadline in which to file a formal appeal with the Value Adjustment Board if you disagree with the estimated Market Value. This deadline is established by Florida Statute based on the date of mailing the TRIM Notice and is highlighted in blue near the bottom of the Notice.
NOTE: Although the Property Appraiser's Office is responsible for mailing this Notice, the Market, Assessed and Taxable Values are the only issues this office can address. If you have questions about the taxes you pay, or have budget questions, you must contact the appropriate Taxing Authority.
Save Our Homes, also known as Amendment 10, is a constitutional amendment approved by Florida voters in 1992 for properties which have a Homestead Exemption. It places a limitation on annual assessment increases to 3% or the Consumer Price Index (CPI), whichever is less.
Exceptions to the limitation include new additions or construction which are assessed at Fair Market Value for the first year and are thereafter eligible for the limitation as long as the property has a Homestead Exemption.
Another exception is if the property sells. It is important to understand that upon a qualified sale of the property the Assessed Value is removed in the year following the sale and returns the property to the Market Value. The Market Value becomes the base value for "Save Our Homes" purposes for the new owner who must apply for a Homestead Exemption to be eligible for the Assessed Value limitation in future years.
Be sure that when you are looking at comparable assessments, you are looking at the Market Value and not the Assessed Value which could be very different.
Florida Law requires that Just Value of all property be determined each year. The Florida Supreme Court has declared Just Value to be legally synonymous with Full Cash Value and Fair Market Value. The Just Value or Fair Market Value of your property is the amount it could sell for in a competitive open market, assuming the buyer and seller are acting knowledgeably and without duress.
The Property Appraiser's Office analyzes the county's market transactions every year to determine each property's Fair Market Value effective January 1st of each year, using the prior year's sales data. This is known as "Assessing in Arrears".
Your property's Fair Market Value can be determined by employing one or more of the following three approaches to value: (1) Cost Approach; (2) Market Approach or Sales Comparison Approach; and (3) Income Approach. Keep in mind, however, the best evidence of your property's Market Value is when several properties similar to yours sell.
Your TRIM notice has separate columns for Market Value and Assessed Value. If your property has a Homestead Exemption, it is possible that Market Value and Assessed Value can be different due to the "Save Our Homes" assessment limitation.
Both values must be calculated and maintained because the Market Value of your property may increase at a greater rate than the Assessed Value. For example, if your house is assessed at $100,000 and sales in your neighborhood indicate property values are increasing by 10%, the Market Value of your home for the following year will be $110,000. However, if your property is covered by "Save Our Homes" and can only increase 3%, the Assessed Value will be $103,000. The $7,000 difference is held as a "Save Our Homes" differential and will be recaptured in 3% increments, at most.
Likewise, if the Market Value declines and there is a difference between Market Value and the Assessed Value, by law, the Assessed Value must go up the maximum 3% until it reaches Market Value. This is known as "Recapture".
If the previous owner of your property qualified for an exemption on January 1, the exemption will stay on the property for the new owner until the end of that tax year. You must submit an application for your own exemption in order to receive it for the upcoming tax year.
If you feel that the Market Value appearing on your TRIM notice is incorrect, or you have an issue with Tangible Personal Property, you should contact the Property Appraiser's Office to speak with a representative at(352) 754-4190.
It is the duty of the Property Appraiser to determine fair, accurate and equitable assessments for all property owners in Hernando County. If you have evidence that the Market Value of your property is less than what we have estimated, we welcome the opportunity to review all the relevant data.
If, after an informal review of your property with an appraiser, you still feel that the value is incorrect, you may file a petition to appear before the Value Adjustment Board (VAB). Petitions are available at either of our offices or on our forms page.
Petitions must be filed with the Clerk of the Value Adjustment Board. Filing instructions are attached to each petition. Please note there is a non-refundable filing fee of $15.00. For petitions with multiple parcels, an additional $5.00 fee shall be charged for each added parcel included on the petition.
The last date in which to file a Value Adjustment Board (VAB) petition is highlighted in blue at the bottom of your TRIM Notice.
The Value Adjustment Board (VAB) is created by Florida Statute and is comprised of two members of the Hernando County Board of County Commissioners, one member of the Hernando District School Board and two citizen members appointed by the County Commission and the School Board.
Due to the complexity of the petitions, the VAB appoints Special Magistrates who are qualified real estate appraisers, personal property appraisers and attorneys. The Special Magistrates are independent of the Property Appraiser's Office. The Property Appraiser's Office is merely a party before the Special Magistrates just as the petitioner is.
The Special Magistrates conduct the hearings and make recommendations to the VAB as to whether the value established by the office exceeds the Fair Market Value of the property as of January 1, or if the petitioner is entitled to an exemption due to extenuating circumstances.
Current year VAB Petitions must be filed with the Clerk's Office by the deadline date highlighted in blue at the bottom of your TRIM Notice.
Petition forms may be accessed by selecting the Forms tab located on the left-hand side of this screen.
VAB hearings before the Special Magistrates are informal. While you don't need an attorney or an approved agent, one can certainly represent you.
The best way to prove your case is to produce evidence regarding sales of comparable properties that sold the previous year, prior to January 1. The Clerk of the VAB will send you a Petitioner Information package which provides filing instructions and general information.
At the hearing, the Special Magistrate will ask you to present your evidence first. Next, our staff will present evidence concerning our estimate of your property's Market Value. After any questions, you as the petitioner are usually given the opportunity to make any closing remarks.
After the hearing, the Special Magistrate will make a written recommendation of "Findings of Fact" and "Conclusions of Law" to the VAB. The Clerk of the VAB will provide you with a copy of the "Record of Decision" within 20 days after the Value Adjustment Board (VAB) has rendered its decision.
The VAB cannot make decisions based on hardships such as living on a fixed income or an inability to pay increased taxes. However, you may be eligible for a tax deferral or installment plan administered through the Tax Collector's Office. The fact that your value increased from last year is not by itself the basis for a reduction of value, as each year's value stands on its own merits.
The Value Adjustment Board and the Property Appraiser's Office do not set the millage rates and have no jurisdiction over taxes.
No further action is required on your part if you agree with the VAB decision. However, if you disagree with the decision, you may file a lawsuit in Circuit Court pursuant to Florida Statute 194.171.
Even if you do not file a petition before the VAB, you may file a lawsuit within prescribed time limits.
Various taxing authorities set the millage rates based upon the location of your property. If you have any millage rate questions, please contact the proper authorities listed below:
- Board of County Commissioners
(352) 754-4004 - Transportation Trust
(352) 754-4004 - County Health
(352) 754-4004 - Stormwater Management Program
(352) 754-4004 - Emergency Medical Services
(352) 754-4004 - Hernando County School Board
(352) 797-7004 - City of Brooksville
(352) 540-3810 - Southwest Florida Water Management District
1-800-423-1476
The Property Appraiser and the Tax Collector use the same mailing address file. If you notify the Property Appraiser of an address change, please provide only one address which is valid throughout the year. If you plan to notify the United States Postal Service (USPS) of a Temporary change of address (e.g., vacation, visiting family, medical issue, employment, military deployment, etc.), you MUST also notify the USPS when you return. If you notify the USPS of a Permanent change of address (e.g., you’ve moved), you must also notify this office so we may update our records.
For additional information and to obtain the Mailing Address Change Request, click here.
The Great Depression began in 1929. As the Depression deepened, many Florida property owners found themselves unable to pay their property taxes and in serious danger of losing their homes. In response to this serious problem, State Representative Dwight Rogers of Fort Lauderdale in 1933 proposed and successfully passed legislation to place the $5,000 Homestead Exemption Amendment on the state ballot. Floridas' voters overwhelmingly approved the Homestead Exemption Amendment in 1934 (Article X, Section 7, as it was numbered before the 1968 Florida Constitutional re-write). The initial Homestead Exemption sought to ease the burden on homeowners by exempting property taxes on the first $5,000 of a homeowner's residence. The exemption was increased by the Florida Legislature by statute to $10,000 during the 1960s, although this was not incorporated into the constitution. By Constitutional amendment adopted by a landslide in 1980, it was further increased to $25,000.