Florida Counties Closest to Full Just-Value Assessment

Florida property data · 2025 Final roll

Large Florida counties closest to full just-value assessment

Share of residential parcels assessed within 1% of just value, among counties with at least 50,000 analyzed parcels

Sarasota44.2%

Charlotte41.9%

Manatee39.9%

Okaloosa39.5%

Lee39.5%

Walton38.9%

Sumter37.7%

Osceola37.6%

Polk37.6%

Bay36.9%

This measures proximity between assessed and just value; it does not identify why a parcel has little cap differential or establish that it is over-assessed.

Source: 2025 Final tax roll (Florida DOR NAL). Methodology and all 67 counties