Citrus County Property Tax Appeal — Florida

Rob Hartley·Updated February 28, 2026

Citrus County is located on Florida's northwest central Gulf Coast with Inverness serving as the county seat and Homosassa Springs as the largest community. As of the 2020 Census, the county's population was 153,843, with notable cities including Crystal River and Inverness. Property tax appeals are particularly important here as Citrus County has a median effective tax rate of 0.82%, which is below both the national median of 1.02% and below many Florida counties, though homeowners still pay a median of $1,605 annually. With a median home value of approximately $196,000, Citrus County residents pay substantially less than the national median tax bill of $2,400, making proper assessment accuracy crucial to maintaining this affordability advantage.

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

Median Home

$196,000

Tax Rate

0.82%

Annual Tax

$1,605

Population

153,843 (2020 Census)

2026 Appeal Deadline: 25 days after the mailing of the TRIM Notice (typically by mid-September)

Property owners receive their TRIM (Truth in Millage) Notices in mid-August each year. You have 25 days from the mailing date of your TRIM Notice to file a petition with the Value Adjustment Board. For 2026, this deadline would typically fall around September 10, 2026. Missing this deadline means you cannot appeal your 2026 assessment.

Property in Citrus County, Florida — local tax assessment and appeal guide

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)

In Florida, properties are assessed at 100% of market value as of January 1st each year. This means your assessed value equals the full market value before any exemptions. For example, if your home's market value is $196,000 (Citrus County's median), at Florida's 100% assessment ratio your assessed value would be $196,000. After applying a standard $50,000 homestead exemption, your taxable value would be approximately $146,000, resulting in approximately $1,197 in annual taxes at the county's effective rate of 0.82%.

The Appeal Process

Appeals are heard by the Value Adjustment Board (VAB). After filing your petition, you will receive a notice advising you of the date, time, and location to appear before a Special Magistrate appointed by the VAB. The hearing is quasi-judicial but less formal than court, and you will have the opportunity to present your evidence and explain why your property's assessed value should be reduced.

Step 1: Review your TRIM Notice carefully when it arrives in mid-August. Check the assessed market value, exemptions applied, and compare to similar properties in your area.

Step 2: Contact the Citrus County Property Appraiser's Office at (352) 341-6600 for an informal review before filing a formal petition. The appraiser may correct obvious errors administratively, which can save you time and the $50 filing fee.

Step 3: If the informal review does not resolve your concerns, file a petition with the Citrus County Clerk of the Circuit Court within 25 days of the TRIM Notice mailing. Petition forms (DR-486 series) are available at the Clerk's office, Property Appraiser's office, or online at www.citrusclerk.org.

Step 4: Pay the required filing fee ($50 for single-parcel assessment petitions, $15 for portability petitions) and submit your petition with supporting evidence such as recent appraisals, comparable sales data, photos of property condition, or repair estimates.

Step 5: Attend your scheduled hearing before a Special Magistrate appointed by the Value Adjustment Board. You will receive written notice of the hearing date, time, and location. Present your evidence and explain why you believe the assessment is incorrect.

Step 6: The Special Magistrate will make a recommendation to the Value Adjustment Board, which will issue a final decision. If you disagree with the VAB's decision, you may appeal to the Florida circuit court within 60 days.

Step 7: If further appeal is necessary after circuit court, you may pursue additional remedies through Florida's appellate court system, though legal representation is strongly recommended at this stage.

Required form: Petition to the Value Adjustment Board (DR-486 series forms available from Clerk or Property Appraiser)

Filing Methods

in-person:Citrus County Clerk of the Circuit Court, 110 N Apopka Ave, Inverness, FL 34450

mail:Mail to: Citrus County Clerk, Attention: Value Adjustment Board, 110 N Apopka Ave, Inverness, FL 34450

online:Visit www.citrusclerk.org and navigate to the VAB section for petition forms and filing instructions

Evidence to Bring

Recent comparable sales data from similar properties in your neighborhoodProfessional appraisal report (if available)Photographs showing property condition, damage, or needed repairsRepair estimates or contractor bids for defectsDocumentation of property characteristics (square footage, room count, lot size)

Citrus County Assessor Contact

Citrus County Property Appraiser

Phone: (352) 341-6600

Address: 210 N Apopka Avenue, Suite 200, Inverness, FL 34450

Website: https://www.citruspa.org

Online Portal: https://citrusflpaefile.tylertech.com/CitrusFLPAeFile/

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Citrus County

Homestead Exemption

Up to $50,000 (first $25,000 applies to all taxes, second $25,000 applies to non-school taxes only)

Florida's primary property tax exemption for owner-occupied primary residences

Eligibility: Must own and occupy the property as your permanent residence on January 1st of the tax year. Must be a Florida resident and have legal or beneficial title to the property.Deadline: March 1 (late applications may be accepted with petition to VAB within 25 days of TRIM Notice)

Additional Homestead Exemption (Over 65)

Varies by local ordinance; contact Property Appraiser for Citrus County-specific amount

Additional exemption for senior citizens who qualify for standard homestead

Eligibility: Must be 65 years or older, have homestead exemption, and meet income requirements established by county ordinanceDeadline: March 1

Disabled Veterans Exemption

100% property tax exemption on homestead property

Full exemption for honorably discharged veterans with service-connected total and permanent disability

Eligibility: Must be honorably discharged with VA-certified service-connected total and permanent (100%) disability. Must be permanent Florida resident as of January 1. Surviving spouses may carry over benefit if unremarried.Deadline: March 1

Disabled Veterans Partial Exemption

$5,000 reduction in assessed value

Partial exemption for veterans with service-connected disability of 10% or greater

Eligibility: Must be honorably discharged Florida resident veteran with VA-certified service-connected disability of at least 10%. Not limited to homestead property. Unremarried surviving spouses may also qualify.Deadline: March 1

Combat-Related Disability Tax Discount (Age 65+)

Discount percentage equal to the veteran's disability percentage (e.g., 50% disability = 50% discount on property taxes)

Property tax discount for older veterans with combat-related disabilities

Eligibility: Must be age 65 or older, honorably discharged, with combat-related permanent service-connected disability. Applies to homestead property only.Deadline: March 1

Deployed Military Personnel Exemption

Percentage of taxable value based on percentage of days deployed in prior year

Exemption for military members deployed on designated operations

Eligibility: Must be member of U.S. military, reserves, Coast Guard, or Florida National Guard deployed outside continental U.S., Alaska, and Hawaii during previous calendar year on Florida Legislature-designated operations.Deadline: Must apply annually; contact Property Appraiser for specific deadline

Official Resources

Citrus County Property Appraiser Official Website →

Access property records, assessment information, exemption applications, and contact the Property Appraiser's office directly.

Citrus County Value Adjustment Board (VAB) →

File property tax appeals, download petition forms, view filing fees, and learn about the VAB hearing process.

Citrus County Property Appraiser eFile Portal →

Apply for homestead exemption and other exemptions online through the official eFile system.

Florida Department of Revenue - Property Tax Resources →

Comprehensive information on Florida property tax laws, exemptions, assessment procedures, and homeowner rights from the state oversight agency.

Check Your Citrus County Assessment

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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 after the mailing of your TRIM (Truth in Millage) Notice. TRIM Notices are typically mailed in mid-August each year, which means the appeal deadline usually falls around early to mid-September. For 2026, this would likely be September 10, 2026, though the exact date depends on when your specific TRIM Notice was mailed. It is critical to file your petition with the Citrus County Clerk of the Circuit Court by this deadline, as late petitions require a written explanation showing good cause and may not be accepted. To preserve your appeal rights, contact the Property Appraiser's office immediately upon receiving your TRIM Notice if you believe your assessment is incorrect.

How do I file a property tax appeal online in Citrus County?

To file a property tax appeal in Citrus County, you must submit a petition to the Value Adjustment Board (VAB) through the Citrus County Clerk of Courts. While you can access petition forms online at www.citrusclerk.org by navigating to the VAB section, the actual filing typically requires submitting the completed DR-486 petition form either in person at 110 N Apopka Ave in Inverness or by mail to the same address. The filing fee is $50 for single-parcel assessment petitions and must be paid when you submit your petition. Before filing a formal VAB petition, it is strongly recommended to contact the Property Appraiser's office at (352) 341-6600 for an informal review, as they may be able to resolve your concerns without requiring you to go through the formal appeal process and pay the filing fee.

What is the homestead exemption worth in Citrus County?

The Florida homestead exemption in Citrus County is worth up to $50,000 off your property's assessed value. The first $25,000 applies to all property taxes, including school taxes, while the second $25,000 applies only to non-school taxes on the assessed value between $50,000 and $75,000. According to the Citrus County Property Appraiser, this exemption provides an approximate annual savings of $500 for qualifying homeowners. To qualify, you must own and occupy the property as your permanent residence on January 1st of the tax year and be a Florida resident. Applications must be filed by March 1st with the Property Appraiser's office at (352) 341-6600, though late applications may be accepted under certain circumstances. This is one of the most valuable tax benefits available to Florida homeowners and should be applied for as soon as you establish residency.

What happens at a Value Adjustment Board hearing in Citrus County?

After you file a petition with the Citrus County Value Adjustment Board, you will receive written notice of your scheduled hearing date, time, and location. The hearing is conducted by a Special Magistrate appointed by the VAB, who is typically a qualified appraiser or attorney. During the hearing, you will have the opportunity to present your evidence explaining why you believe your property's assessed value is incorrect, including comparable sales data, professional appraisals, photographs of property condition, or repair estimates. The proceedings are quasi-judicial but less formal than a courtroom trial, and you do not need an attorney, though you may choose to have one represent you. The Special Magistrate will review your evidence, ask questions, and may also consider information from the Property Appraiser's office. After the hearing, the Special Magistrate makes a recommendation to the VAB, which then issues a final decision that will either uphold, reduce, or modify your property's assessed value.

How much can I save by appealing my property taxes in Citrus County?

The potential savings from a successful property tax appeal in Citrus County depends on how much your property's assessed value is reduced and the applicable tax rate. With Citrus County's median effective tax rate of 0.82%, every $10,000 reduction in your assessed value saves you approximately $82 per year in property taxes. For example, if you successfully appeal and reduce your home's assessed value from $200,000 to $180,000 (a $20,000 reduction), you would save approximately $164 annually. Over time, these savings compound because your lower assessed value becomes the basis for future years, and Florida's Save Our Homes cap limits annual increases to 3% or the CPI change, whichever is lower. While specific success rates and average reductions for Citrus County are not publicly published, national statistics suggest that approximately 25% of homes may be over-assessed. Before deciding whether to appeal, gather comparable sales data for similar properties in your area to determine if your assessment appears excessive.

What evidence do I need for a Citrus County property tax appeal?

To successfully appeal your property taxes in Citrus County, you should gather strong documentary evidence supporting your claim that the assessed value is too high. The most compelling evidence includes recent comparable sales data from similar properties in your neighborhood that sold for less than your assessed value, showing that homes with similar size, age, condition, and features sold for lower prices. A recent professional appraisal report conducted by a licensed appraiser can be very persuasive evidence. Photographs documenting property defects, damage, needed repairs, or adverse conditions that affect value are also important. Contractor estimates or repair bids showing the cost to fix significant problems can demonstrate why your property is worth less than the assessment. You should also bring documentation of your property's characteristics to verify accuracy, including square footage, lot size, room count, and any discrepancies in the Property Appraiser's records. The key is providing objective, factual evidence that demonstrates your property's market value is lower than the assessed value shown on your TRIM Notice.

Can I appeal my Citrus County property taxes if I missed the September deadline?

Unfortunately, the 25-day deadline after the mailing of the TRIM Notice is a strict statutory deadline set by Florida law, and missing it generally means you cannot appeal your assessment for that tax year. Petitions submitted after the deadline must include a written explanation showing good cause for the late filing, but acceptance is not guaranteed and is at the discretion of the Value Adjustment Board. Good cause typically means circumstances beyond your control, such as medical emergency, military deployment, or failure to receive the TRIM Notice due to postal error. Simply forgetting the deadline or being too busy is not considered good cause. If you miss the deadline for the current year, you can still apply for any exemptions you may be eligible for (such as homestead exemption) by March 1st of the following year, and you will have the opportunity to appeal your assessment again when you receive your TRIM Notice the following August. To avoid missing deadlines, contact the Property Appraiser's office immediately when you receive your TRIM Notice if you believe the assessment is incorrect.

Do I need to hire a lawyer to appeal my property taxes in Citrus County?

You do not need to hire a lawyer or property tax consultant to appeal your property taxes in Citrus County, as the Value Adjustment Board process is designed to be accessible to property owners representing themselves. Many homeowners successfully represent themselves at VAB hearings by presenting their own evidence and explaining why they believe their assessment is incorrect. The hearing before the Special Magistrate is informal and less intimidating than a courtroom proceeding. However, if your case involves complex valuation issues, high property values, commercial property, or if you are uncomfortable presenting evidence yourself, hiring a property tax attorney or consultant may be beneficial. Some property tax firms work on a contingency basis, charging a percentage of your tax savings rather than upfront fees. Before hiring anyone, first try contacting the Property Appraiser's office at (352) 341-6600 for an informal review—they can often resolve simple errors or misunderstandings without requiring a formal appeal, saving you both time and money.

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 →

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← All Florida property tax appeal info

Sources: https://citrusclerk.org/216/Value-Adjustment-Board | https://www.citruspa.org | https://www.ownwell.com/trends/florida/citrus-county | https://en.wikipedia.org/wiki/Citrus_County,_Florida | https://floridarevenue.com/property/Documents/pt109.pdf

Last verified: 2026-02-28