Marion County Property Tax Appeal — Florida

Rob Hartley·Updated February 28, 2026

Marion County is located in North Central Florida with its county seat in Ocala, the largest city in the county with a population of approximately 73,434. The county's estimated 2026 population is 462,039, making it the 18th largest county in Florida. Marion County is home to major population centers including Ocala, The Villages, Dunnellon, and Belleview, and is known as the "Horse Capital of the World" with over 1,200 horse farms. Property tax appeals matter here because the median home value is $176,469 with an effective property tax rate of 1.04%, slightly above the national median of 1.02%, resulting in a median annual tax bill of approximately $1,725—well below the national median of $2,400 but still representing a significant expense for homeowners, especially given recent property value increases.

Notable cities: Ocala, The Villages, Dunnellon, Belleview

Median Home

$176,469

Tax Rate

1.04%

Annual Tax

$1,725

Population

462,039

2026 Appeal Deadline: 25 days from the date the Property Appraiser mails the TRIM notice (typically mailed in mid-August)

According to Florida Statute 194.011(3)(d), petitions for property tax appeals must be filed with the Marion County Clerk of Court and Comptroller no later than 5:00 P.M. on or before the 25th day following the mailing of the TRIM (Truth in Millage) notice by the Property Appraiser. TRIM notices are typically mailed in mid-August each year. For 2026, the exact deadline will be 25 days after the TRIM notice mailing date in August 2026.

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

How Marion County Assesses Property

100%of market value

Assessed by: Marion County Property Appraiser

Assessment cycle: annual

Notices typically mailed: mid-April (Spring)

Marion County assesses property at 100% of fair market value as of January 1st each year. The Property Appraiser determines the market value based on sales data, property characteristics, and market conditions. For example: If your home's market value is $176,469, at Florida's 100% assessment ratio your assessed value would be $176,469 (before exemptions). At the county's effective tax rate of 1.04%, this would result in approximately $1,835 in annual taxes. However, with the standard homestead exemption of up to $50,000, your taxable value would be reduced, lowering your actual tax bill significantly.

The Appeal Process

Appeals are heard by the Value Adjustment Board (VAB). Hearings are conducted by special magistrates who review evidence from both the property owner and the Property Appraiser. The process is informal but structured, and you'll have the opportunity to present comparable sales data, photographs, appraisals, and other documentation supporting your position. The VAB issues a written decision within 20 days.

Review your TRIM notice when it arrives in mid-August to verify your property's assessed value, exemptions, and estimated taxes. Compare your assessment to similar properties in your area.

Contact the Marion County Property Appraiser's office at (352) 368-8300 for an informal review if you believe your assessment is too high. Many disputes are resolved at this stage without formal appeal.

If the informal review doesn't resolve your concerns, file a Petition to the Value Adjustment Board (Form DR-486) within 25 days of the TRIM notice mailing date. File online at axia.marioncountyclerk.org, in person, or by mail. The filing fee is $15 per parcel.

Gather evidence to support your appeal, including recent comparable sales of similar properties, photographs showing property condition, repair estimates for any defects, and a recent independent appraisal if available. Submit evidence through the online portal before your hearing.

Attend your scheduled hearing before a special magistrate or the Value Adjustment Board. Present your evidence and explain why your property is overvalued. The magistrate will review evidence from both you and the Property Appraiser.

Receive the VAB's written decision within 20 days of your hearing. If your appeal is successful, your assessment will be lowered and your tax bill adjusted accordingly.

If you disagree with the VAB decision, you may file a lawsuit in Circuit Court within 60 days of the VAB's final decision, or pursue additional administrative remedies as outlined in Florida Statute 194.

Required form: Petition to Value Adjustment Board - Request for Hearing (Form DR-486)

Filing Methods

online:e-File through the Marion County Clerk's online portal at axia.marioncountyclerk.org

in-person:Marion County Clerk of Court, 501 SE 25th Ave, Ocala, FL 34471

mail:Mail to Marion County Clerk of Court and Comptroller, 501 SE 25th Ave, Ocala, FL 34471

Evidence to Bring

Recent comparable sales of similar properties in your neighborhoodPhotographs showing property condition, damage, or needed repairsIndependent appraisal report (if available)Repair estimates or contractor quotes for defectsProperty record card from the Property Appraiser showing assessment details

Marion County Assessor Contact

Marion County Property Appraiser

Phone: (352) 368-8300

Address: 501 SE 25th Ave, Ocala, FL 34471

Website: https://www.pa.marion.fl.us/

Online Portal: https://axia.marioncountyclerk.org

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

Tax Exemptions in Marion County

Homestead Exemption

Up to $50,000 (first $25,000 applies to all taxes including school taxes; second $25,000 applies to assessed value between $50,000-$75,000, excluding school taxes)

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

Eligibility: Must own and occupy the property as your permanent legal residence as of January 1 of the tax year. Must be a Florida resident with documentation including Florida driver's license or ID, Florida vehicle registration, and voter registration.Deadline: March 1 annually

Senior Exemption (Age 65+)

Additional exemption up to $50,000 for qualifying low-income seniors; also includes exemption from school taxes on homestead and up to 5 acres

Additional exemption for seniors 65 and older who meet income requirements

Eligibility: Must be age 65 or older as of January 1 of the tax year, have homestead exemption, and meet household income limits (typically $30,000 or less gross household income)Deadline: March 1 annually

Disabled Veterans Exemption

Varies by disability percentage; 100% disabled veterans may qualify for total exemption from property taxes; partial disability (10%-90%) receives prorated exemption

Exemption for disabled veterans with service-connected disabilities

Eligibility: Must be honorably discharged veteran with service-connected disability certified by the VA. For total exemption, must be 100% permanently disabled.Deadline: March 1 annually

Widow/Widower Exemption

$500

Additional $500 exemption for certain widows and widowers

Eligibility: Unremarried widow or widower of deceased property owner who had homestead exemption or certain deceased veterans or first respondersDeadline: March 1 annually

Disability Exemption

Up to full exemption from property taxes plus additional $500 exemption

Exemption for totally and permanently disabled persons

Eligibility: Must be totally and permanently disabled as certified by medical documentation. Applies to non-service-connected disabilities.Deadline: March 1 annually

Official Resources

Marion County Property Appraiser Official Website →

Access property records, apply for exemptions, use tax estimators, and find assessment information for Marion County properties.

Marion County Value Adjustment Board - Online Filing Portal →

E-file your property tax appeal petition online, upload evidence, and track your petition status through Marion County's official VAB portal.

Florida Department of Revenue - Property Tax Resources →

State-level guidance on property tax appeals, VAB procedures, forms, and taxpayer rights under Florida law.

Marion County Clerk - Value Adjustment Board Information →

Official information on VAB procedures, deadlines, forms, and contact information for filing property tax appeals in Marion County.

Check Your Marion County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Marion County for 2026?

The deadline to file a property tax appeal in Marion County is 25 days from the date the Property Appraiser mails the TRIM (Truth in Millage) notice, which typically occurs in mid-August each year. For valuation appeals, you must file your petition with the Marion County Clerk of Court and Comptroller no later than 5:00 P.M. on or before the 25th day following the TRIM notice mailing date. This means if TRIM notices are mailed on August 15, 2026, your deadline would be approximately September 9, 2026. Missing this deadline means you lose your right to appeal your 2026 assessment, so mark your calendar as soon as you receive your TRIM notice.

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

Marion County offers online e-filing for Value Adjustment Board petitions through their portal at axia.marioncountyclerk.org. To file online, visit the portal and complete the Petition to Value Adjustment Board form (DR-486), providing your property information, parcel number, and reason for appeal. You'll need to pay the $15 filing fee per parcel online using a credit card or electronic check. After filing, you can upload supporting evidence such as comparable sales data, photographs, and appraisals through the same portal. The online system is convenient and allows you to track your petition status, receive notifications, and submit evidence before your hearing date.

What is the homestead exemption worth in Marion County?

The Florida homestead exemption in Marion County can reduce your taxable property value by up to $50,000, potentially saving you hundreds of dollars annually in property taxes. The first $25,000 applies to all property taxes including school district levies, while the second $25,000 applies to the assessed value between $50,000 and $75,000 but excludes school taxes. For example, on a home with a market value of $176,469 (the county median) and an effective tax rate of 1.04%, the homestead exemption could save approximately $500-$520 per year. Additionally, once you have homestead exemption, you qualify for Save Our Homes protection, which caps annual assessment increases at 3% or the rate of inflation, whichever is lower, providing long-term tax stability.

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

At a Marion County Value Adjustment Board hearing, your case is typically heard by a special magistrate (usually a certified appraiser) rather than the full board. The hearing is semi-formal and typically lasts 15-30 minutes. You'll present your evidence first, including comparable sales data, photographs, appraisals, and any other documentation supporting your claim that your property is overvalued. The Property Appraiser's representative will then present their evidence defending the assessment. The magistrate may ask questions of both parties and examine the evidence presented. After the hearing, the magistrate makes a recommendation to the VAB, which issues a written decision within 20 days. All hearings are open to the public and recorded.

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

The potential savings from a successful property tax appeal in Marion County varies depending on how much your assessment is reduced. With an effective tax rate of 1.04%, every $10,000 reduction in your assessed value saves approximately $104 per year in property taxes. Nationally, successful appeals result in an average reduction of $700 annually, though individual results vary widely. In Marion County, if your home is overassessed by $50,000 and you successfully appeal, you could save approximately $520 per year. Over time, these savings compound because your lower assessment becomes the baseline for future years. Many homeowners find that even modest reductions of $20,000-$30,000 in assessed value result in meaningful annual savings of $200-$300.

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

To successfully appeal your Marion County property assessment, you need strong comparable evidence showing your property is overvalued. The most important evidence is recent sales data (within the past 6-12 months) of similar properties in your neighborhood that sold for less than your assessed value. You should provide at least 3-5 comparable properties with similar square footage, age, condition, and features. Additionally, include photographs documenting any property defects, needed repairs, or unfavorable conditions that reduce value. If available, obtain repair estimates from licensed contractors for significant issues like roof damage, foundation problems, or outdated systems. A recent independent appraisal can be powerful evidence, though it's not required. All evidence must be uploaded to the online portal before your hearing.

When do I receive my property assessment notice in Marion County?

Marion County Property Appraiser mails assessment notices, called TRIM (Truth in Millage) notices, in mid-August each year, typically by mid-April property owners also receive informal assessment notifications. The TRIM notice is your official notice of proposed property taxes and includes your property's market value, assessed value, exemptions, and estimated tax bill for the upcoming year. Florida law requires that TRIM notices be mailed at least 25 days before the first public budget hearing. Once you receive your TRIM notice in August, you have exactly 25 days to file an appeal with the Value Adjustment Board if you disagree with your assessment. If you don't receive your TRIM notice by early September, contact the Property Appraiser's office immediately at (352) 368-8300.

Can I appeal my Marion County property taxes if I just bought my home?

Yes, you can appeal your Marion County property assessment even if you recently purchased your home, though your purchase price may complicate your appeal. If you bought the property recently in an arm's-length transaction, the Property Appraiser may argue that your purchase price reflects fair market value. However, you can still appeal if you have evidence that the assessment exceeds market value, such as comparable sales of similar properties that sold for less, required repairs discovered after purchase, or changing market conditions since your purchase. The appeal deadline is still 25 days from the TRIM notice mailing date, regardless of when you purchased. New owners should also ensure they apply for homestead exemption by March 1 if the property is their primary residence as of January 1, as this can reduce taxable value by up to $50,000.

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://www.pa.marion.fl.us/ | https://www.marioncountyclerk.org/departments/records-recording/value-adjustment-board/ | https://www.ownwell.com/trends/florida/marion-county | https://floridarevenue.com/property/Pages/VAB.aspx | https://worldpopulationreview.com/us-counties/florida/marion-county

Last verified: 2026-02-28