Citrus County Property Tax Appeal, Florida

Travis BunnTravis Bunn·Updated July 24, 2026

Citrus County is located on Florida's northwest central coast with a population of approximately 173,511 as of 2026. The county seat is Inverness, with other notable communities including Homosassa Springs (the largest community), Crystal River, Lecanto, and Citrus Springs. Citrus County homeowners benefit from property tax rates significantly below both state and national averages, making it an attractive location for retirees and families seeking affordable Gulf Coast living. The county's effective property tax rate of 0.72% to 0.78% is well below Florida's median rate of 1.10% and the national median of 1.02%. With a median annual property tax bill of approximately $1,021 to $1,572 depending on location within the county, Citrus County property owners pay substantially less than the national median property tax bill of $2,400.

Notable cities: Inverness, Homosassa Springs, Crystal River, Lecanto, Citrus Springs

Median Home

$190,800

Tax Rate

0.75%

Annual Tax

$1,230

Population

173,511

On the typical Citrus County home, valued near $190,800 at the county’s effective tax rate of 0.75%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: 25 days from the mailing date of the TRIM notice (typically September 5-15, 2026)

The deadline is calculated as 25 days from the mailing of the Truth in Millage (TRIM) notice, which property owners receive in mid-August each year. For 2026, if the TRIM notice is mailed around August 11, the deadline would be approximately September 5, 2026. The deadline is strictly enforced and timely filing is essential to preserve your right to appeal. Late petitions may be considered only with good cause documentation.

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How Citrus County Assesses Property

100%of market value

Assessed by: Citrus County Property Appraiser

Assessment cycle: annual

Notices typically mailed: Mid-August (TRIM notices typically mailed around August 11-15)

Florida assesses property at 100% of just (market) value, meaning your assessed value equals your property's full market value before exemptions are applied. For example, if your home's market value is $190,800 (the county median), at Florida's 100% assessment ratio your assessed value would be $190,800. If you have the standard $50,000 homestead exemption, your taxable value would be $140,800, resulting in approximately $1,056 in annual taxes at the county's effective rate of 0.75%. The Save Our Homes benefit caps annual assessment increases at 3% or the Consumer Price Index (whichever is lower) for homesteaded properties, providing additional protection against rapid tax increases.

The Appeal Process

Appeals are heard by the Value Adjustment Board (VAB). After filing your petition, you'll be scheduled for a hearing before a Special Magistrate appointed by the VAB. The hearing is semi-formal, and you'll have the opportunity to present your evidence and explain why you believe your assessment is too high. The Property Appraiser will also present their case. The Special Magistrate will review all evidence and make a recommendation to the VAB, which then issues a final decision.

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Step 1: Request an informal review with the Citrus County Property Appraiser's Office by calling (352) 341-6600. Many disputes can be resolved at this stage without filing a formal petition. You can review your property record, ask how your value was determined, and point out any errors or incorrect data.

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Step 2: If the informal review doesn't resolve your concern, file a petition with the Value Adjustment Board (VAB) within 25 days of receiving your TRIM notice. Complete Form DR-486 and pay the $50 non-refundable filing fee (fee waived for homestead exemption denials if filed within the statutory deadline).

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Step 3: Gather supporting evidence for your appeal including recent comparable sales (within the past 6-12 months), photographs showing property condition or defects, contractor estimates for needed repairs, an independent appraisal if available, and any documentation of factors negatively affecting your property value.

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Step 4: Attend your VAB hearing before a Special Magistrate. Present your evidence clearly and concisely. The Property Appraiser will also present their case. The Special Magistrate will review all evidence and make a recommendation to the VAB.

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Step 5: Receive the VAB's final decision. If you disagree with the VAB decision, you may appeal to the Circuit Court within 30 days, though this requires filing fees and may necessitate legal representation.

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Step 6: If the Circuit Court appeal is unsuccessful, you may further appeal to the Fifth District Court of Appeal in Daytona Beach, Florida, though this is rare for property tax cases and requires substantial legal costs.

Required form: DR-486 (Petition to the Value Adjustment Board) or online petition

Filing Methods

in-person:Citrus County Clerk of Circuit Court, 110 N Apopka Ave, Inverness, FL 34450
mail:Mail to: Citrus County Clerk of Circuit Court, 110 N Apopka Ave, Inverness, FL 34450
online:Petition forms available at citrusclerk.org or through the Property Appraiser's office website

Evidence to Bring

Comparable sales data from similar properties sold in the past 6-12 monthsPhotographs showing property defects, damage, or unfavorable conditionsContractor estimates or repair invoices for needed repairsIndependent appraisal report (if available)Documentation of factors affecting value (flooding, road noise, environmental issues, etc.)

Citrus County Assessor Contact

Citrus County Property Appraiser

Website: https://www.citruspa.org

Online Portal: https://www.citruspa.org/_web/search/commonsearch.aspx?mode=address

Hours: Monday-Friday, 8:30 AM - 4:00 PM

Tax Exemptions in Citrus County

Homestead Exemption

Up to $50,000 total ($25,000 + additional $25,000)

Florida's standard homestead exemption reduces the taxable value of your primary residence. The first $25,000 applies to all property taxes including school taxes. An additional exemption of up to $25,000 applies to the assessed value between $50,000 and $75,000 (this portion does not apply to school taxes).

Eligibility: Must own and occupy the property as your permanent residence as of January 1 of the tax year. Must be a Florida resident and hold legal or beneficial title to the property.Deadline: March 1

Senior Exemption (Additional Homestead)

Varies by income; Save Our Homes cap limits assessment increases

An additional homestead exemption available to seniors age 65 and older who meet income requirements. Also includes the Save Our Homes benefit, which caps annual assessment increases at 3% or CPI (whichever is lower) after the first year of homestead.

Eligibility: Must be age 65 or older and have homestead exemption. Income requirements may apply for certain additional benefits.Deadline: March 1

Disabled Veterans Exemption (10% or more disability)

$5,000

Veterans who are Florida residents, were honorably discharged, and have a service-connected disability of at least 10% are entitled to an additional exemption.

Eligibility: Must be a Florida resident, honorably discharged veteran with at least 10% service-connected disability certified by the VA. Unremarried surviving spouses also qualify.Deadline: March 1

Total and Permanent Disability Veterans Exemption

100% exemption from all ad valorem taxes

Veterans with a service-connected total and permanent disability rating (100%) may receive a complete exemption from all property taxes on their homestead property.

Eligibility: Must be honorably discharged with VA certification of service-connected total and permanent disability. Must use property as homestead. Unremarried surviving spouses may also qualify.Deadline: March 1

Veterans Age 65+ with Combat Disability

Discount percentage equal to disability percentage (e.g., 50% disability = 50% discount on taxes)

Veterans age 65 or older with a combat-related service-connected disability receive a property tax discount equal to the percentage of their disability.

Eligibility: Must be age 65 or older, honorably discharged, with at least 10% combat-related service-connected disability. Must have homestead exemption.Deadline: March 1

Citrus County Appeal Statistics

Avg Reduction

$443

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Citrus County for 2026?
The deadline to file a property tax appeal in Citrus County is 25 days from the mailing date of your TRIM (Truth in Millage) notice, which is typically mailed in mid-August. For 2026, if the TRIM notice is mailed around August 11, your appeal deadline would be approximately September 5, 2026. This deadline is strictly enforced, and timely filing is essential to preserve your right to appeal. You must file your petition (Form DR-486) with the Citrus County Clerk of Circuit Court either online, by mail, or in person at 110 N Apopka Ave, Inverness, FL 34450.
How do I file a property tax appeal in Citrus County?
To file a property tax appeal in Citrus County, first request an informal review with the Property Appraiser's Office at (352) 341-6600 to try to resolve the issue without a formal petition. If that doesn't work, file Form DR-486 (Petition to the Value Adjustment Board) with the Citrus County Clerk of Circuit Court within 25 days of receiving your TRIM notice. You can file online through citrusclerk.org, by mail, or in person at 110 N Apopka Ave, Inverness, FL 34450. A $50 non-refundable filing fee is required for single-parcel petitions (waived for homestead exemption denials filed within the deadline). Include supporting evidence such as comparable sales, photos of property defects, and repair estimates.
What is the homestead exemption worth in Citrus County?
The homestead exemption in Citrus County can save you up to $50,000 in assessed value reduction, which typically translates to approximately $400-$600 in annual tax savings according to county estimates. The exemption consists of two parts: $25,000 applied to all taxes (including school taxes), and an additional $25,000 applied to non-school taxes on assessed values between $50,000 and $75,000. For a home assessed at $200,000 with the full exemption, your taxable value would drop to $150,000, saving approximately $375 annually at Citrus County's 0.75% effective tax rate. You must file by March 1 and occupy the property as your permanent residence as of January 1 of the tax year.
What evidence do I need for a successful Citrus County property tax appeal?
For a successful property tax appeal in Citrus County, you need strong comparable sales evidence showing similar properties in your area that sold for less than your assessed value within the past 6-12 months. Additionally, gather photographs documenting any property defects, damage, or unfavorable conditions that reduce your home's value. Include contractor estimates or invoices for needed repairs, especially for major issues like roof damage, foundation problems, or HVAC failures. If available, obtain an independent appraisal from a licensed appraiser. Also document any external factors affecting value such as road noise, commercial development nearby, environmental hazards, or flooding issues. The more comprehensive and well-documented your evidence, the better your chances before the Special Magistrate.
Can I appeal my Citrus County property taxes if I just bought my home?
Yes, you can appeal your Citrus County property assessment even if you recently purchased your home, and in fact, a recent purchase price can be powerful evidence if you paid less than the assessed value. If you bought your home within the past year and the assessed value exceeds your purchase price, this is strong grounds for an appeal since the sale price represents the true market value in an arm's-length transaction. When filing your appeal, include your closing statement, purchase agreement, and any documentation showing the property was marketed appropriately and the sale was legitimate. However, if you paid more than the assessed value, it will be difficult to argue the assessment is too high. The 25-day deadline from the TRIM notice mailing still applies regardless of when you purchased.
What happens at a Value Adjustment Board hearing in Citrus County?
At a Citrus County VAB hearing, you'll appear before a Special Magistrate (not a judge) in a semi-formal proceeding. You'll typically have 15-20 minutes to present your case, including showing your comparable sales, photographs, appraisals, and other evidence explaining why your property is overassessed. The Property Appraiser's representative will also present their evidence defending the current assessment. The Special Magistrate will ask questions of both parties and review all submitted evidence. After the hearing, the Special Magistrate makes a recommendation to the full Value Adjustment Board, which then issues a final decision. You'll receive written notice of the decision, and if you disagree, you have 30 days to appeal to Circuit Court.
How much can I save by appealing my property taxes in Citrus County?
According to industry data, successful property tax appeals in Citrus County save homeowners an average of $443 per year. However, your potential savings depend on how much your property is overassessed. If your home is assessed at $250,000 but comparable sales show it should be valued at $225,000, you're overassessed by $25,000. At Citrus County's 0.75% effective tax rate, correcting this error would save you approximately $187 per year. Larger overassessments yield larger savings. Properties overassessed by 10% could see savings of $150-$300 annually depending on the home's value. These savings recur every year until your next assessment change, making appeals worthwhile even for modest reductions. There's no cost to file if your homestead exemption was denied within the deadline period.
Does Citrus County offer an informal review before a formal appeal?
Yes, Citrus County strongly encourages property owners to request an informal review with the Property Appraiser's Office before filing a formal VAB petition. Call (352) 341-6600 to schedule an informal review where you can discuss your concerns, review your property record, and present evidence of overassessment. Many issues are resolved at this stage if there are factual errors in the property record, such as incorrect square footage, wrong number of bedrooms/bathrooms, or outdated condition ratings. The informal review process saves time and money compared to a formal VAB hearing. If you reach an agreement during the informal review, you won't need to file a formal petition or pay the $50 filing fee. However, if you cannot reach an agreement, you still have the right to file a formal appeal within the 25-day deadline.

Official Resources

For state-wide appeal information including Florida's assessment ratio and deadlines, see our Florida Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Florida Counties

Sources: https://www.citruspa.org | https://citrusclerk.org/216/Value-Adjustment-Board | https://www.ownwell.com/trends/florida/citrus-county | https://www.tax-rates.org/florida/citrus_county_property_tax | https://en.wikipedia.org/wiki/Citrus_County,_Florida

Last verified: 2026-07-24