- Assessor site
- https://www.bcpao.us ↗
- Search by
- address; parcel ID; owner name
- Reassessment cycle
- Annual assessment at just value (market) as of Jan 1 by elected county Property Appraisers; TRIM notices ~August set the appeal clock (~25 days to VAB petition).
- Reassessment trigger
- Annual. NON-HOMESTEAD 10% CAP (F.S. 193.1554/.1555) on assessed increases — EXCLUDES school levies — and the cap RESETS Jan 1 after a change of ownership or control (>50% of an entity; publicly-traded exchanges excepted, M&A not). Under §193.1555 (commercial/industrial and 10+ unit residential), a qualifying improvement raising just value ≥25% also resets the cap; under §193.1554 (non-homestead residential, 9 or fewer units), improvements are added at just value but do not reset the cap on the rest. §193.1556 imposes a self-report duty with lien + penalties for silence.
- Personal & intangible property
- Tangible personal property taxable; DR-405 return due Apr 1 ($25k exemption). No state income tax context keeps rates salient.
- CRE forecasting note
- Forecast the cap reset on acquisition: year-one post-sale assessed value snaps to just value. VAB two-way evidence exchange (2025 law) formalizes discovery; equity arguments run on just-value comparables — the statewide parcel layer in this tool is the first screen.
- Residential note
- Homestead: Save Our Homes caps assessed-value growth at 3%/yr (vs the 10% non-homestead cap), with PORTABILITY of the accumulated differential to a new FL homestead; $25k homestead exemption + additional ~$25k (non-school), inflation-indexed annually since 2025 (Amendment 5). Cap resets on sale — buyers should forecast from just value, not the seller's capped assessment.
CAP RESET ON TRANSFER — Non-homestead 10% cap resets on >50% entity control change — self-report duty (§193.1556).
FILING REQUIRED RELIEF — Homestead/Save Our Homes and portability require filing.
APPEAL DEADLINE — ~25 days from TRIM notice to VAB petition.
Note: Official site on a .us domain.
Primary sources: F.S. 193.1554/.1555/.1556/196.183; FL DOR PTO (as of 2026-07-01/02). Confirm current rules and figures with the assessing authority before any use.