Clay County property owners have until Tuesday, Sept. 15, to file formal appeals of their 2026 assessed values or apply for exemptions after Truth in Millage notices were mailed Friday, Aug. 21.
The notices show proposed tax rates for every local taxing authority. For Orange Park residents, the proposed maximum millage is 6.15 per $1,000 of taxable value, up from 5.95 in 2025. That rate exceeds the rollback rate of 5.7071, which means it qualifies as a tax increase under Florida law.
Clay County Property Appraiser Tracy Scott Drake announced the mailing in an Aug. 21 press release. The property appraiser's office stressed that the TRIM notice is not a tax bill. Proposed rates can still be reduced before November tax bills go out, but they cannot be increased.
What the numbers mean
The Clay County Board of County Commissioners proposed a total maximum millage of 8.801, unchanged from 2025. But because property values rose, the same rate generates more revenue than last year. The county's rollback rate is 8.5183, so the proposed rate also counts as a tax increase under state law.
The Clay County School Board proposed a total millage of 6.223, slightly below its 2025 rate of 6.272.
Each TRIM notice shows three figures: market value (the most probable sale price as of Jan. 1, 2026), assessed value and taxable value. Property taxes are calculated by multiplying the taxable value by the millage rate.
Assessment caps and new-owner reset
For homesteaded properties, the assessed value increase is capped at 2.7 percent for 2026. Non-homestead residential and commercial properties face a 10 percent cap, with exceptions for new construction, additions and renovations.
Buyers who closed on a home in 2025 face a different situation. Florida law resets the assessed value to market value when a property changes hands and strips the previous owner's exemptions. Drake's office warned that those owners could see significantly different assessments and tax bills compared with the prior year.
How to appeal
Property owners who disagree with their assessed value or exemption status can start with an informal review through the property appraiser's office by phone, email, in person or mail. The contact is Julianne Looney, director of Assessment Roll & Information Services, at [email protected] or 904-278-3600.
For a formal challenge, petitions go to the Clay County Value Adjustment Board through the Clay County Clerk of Court. Petitions must be received, not merely postmarked, by Sept. 15.
That same date is the absolute deadline to file 2026 applications for exemptions, assessment reductions and agricultural classifications.
Where to direct tax-rate concerns
Drake's office noted that the property appraiser has no authority to lower taxes. Residents with questions about proposed millage rates or budgets should contact the taxing authorities directly or attend the budget hearings listed on the back of their TRIM notice.
The next step for Orange Park's proposed rate is a public budget hearing in September; specific hearing dates were not listed in the press release but appear on the reverse side of each notice.
