Rate Breakdown

Property taxes in Brevard County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Brevard County

In Brevard County, property taxes are calculated by first determining the market value of the land and any improvements (the “assessment”). The County Property Appraiser conducts a mass appraisal each year, using sales data, building permits, and other market indicators to assign a value that reflects the property's fair market price as of January 1. Once the assessed value is set, it is multiplied by the applicable millage rates—one mill represents one‑tenth of one cent per dollar of assessed value. The total tax bill combines the county levy, municipal or city levies, school district rates, and any special district assessments (e.g., fire protection, water). For example, a property assessed at $250,000 with a combined millage rate of 19.5 mills would generate a tax bill of $4,875 (250,000 ÷ 1,000 × 19.5).

Available Exemptions

Florida offers several exemptions that reduce the taxable portion of your assessed value. Below are the most common exemptions applicable to Brevard County homeowners:

• Homestead Exemption: Up to $50,000 off the assessed value for a primary residence. The first $25,000 applies to all property taxes, while the additional $25,000 applies only to non‑school levies.
• Senior Citizen Exemption (Age 65+): An additional $5,000 exemption for qualifying seniors who meet income limits, applied after the homestead exemption.
• Disability Exemption: Residents with qualifying disabilities may receive an extra $5,000 exemption, also subject to income restrictions.
• Veteran Exemption: Disabled veterans receive up to $5,000 (or $10,000 for 100% service‑connected disability) off the assessed value, plus the homestead exemption if the property is their primary residence.

All exemptions must be applied for through the Brevard County Property Appraiser’s Office, and most require annual renewal or verification of eligibility.

Payment Schedule & Deadlines

Brevard County property taxes are billed in two installments, each representing 50% of the total amount due:

• First installment: Due November 1, payable until March 31 of the following year.
• Second installment: Due March 1, payable until May 1.

Taxpayers may also elect to pay the full balance at any time before the final deadline without penalty. Late payments incur a 2% surcharge for the first delinquent installment and an additional 2% for each subsequent month the balance remains unpaid. Persistent non‑payment can lead to a tax lien, tax deed sale, or loss of the property.

Appealing Your Assessment

If you believe your property's assessed value is inaccurate, you have the right to file a petition for a hearing with the Value Adjustment Board (VAB). Follow these steps:

• Gather evidence: Compile recent comparable sales, an independent appraisal, and any evidence of property defects.
• File the petition: Submit a completed VAB Petition (Form 400B) to the Brevard County Property Appraiser by the statutory deadline—typically within 30 days of receiving your Notice of Value.
• Attend the hearing: A VAB hearing is scheduled within 30 days of filing. Present your evidence clearly and answer any questions from the board members.
• Receive the decision: The VAB issues a written decision, which may uphold, reduce, or increase the assessment. If the decision is unfavorable, you may appeal to the County Circuit Court within 30 days.

Prompt action and thorough documentation are essential for a successful appeal, ensuring you only pay taxes on the true value of your property.