The 10 Counties With the Lowest Property Taxes in Florida

The December 2025 Florida Tax Watch report, “How Florida Counties Compare,” answers a question many prospective residents and homeowners have: which of the state’s 67 counties carry the smallest property tax burden? Florida is often considered a middle ground for property taxes nationally, though bills have been rising steadily in recent years. For anyone weighing a move to the Sunshine State, this list could be a deciding factor.

Unsurprisingly, none of the major counties that most people associate with Florida appear on this list. Palm Beach ranks as the 4th most expensive county, Miami-Dade comes in 6th, and Broward County, home to Fort Lauderdale, ranks 7th for per-capita property tax levies.

How the Lowest Property Taxes Are Calculated

Property taxes in Florida have grown rapidly in recent years. According to the Florida Tax Watch study, the average homeowner in the state pays around $2,397.57 per capita in property taxes. The calculation itself is straightforward: a home’s assessed value is multiplied by the local tax rate. A $500,000 home with a 0.5% rate, for example, would generate a tax bill of roughly $2,500, right near the statewide average.

Three factors shape each homeowner’s actual tax liability: the property tax rate set by the county, the assessed value of the home, and the assessment ratio, which is the percentage of the property’s value subject to taxation. On the plus side, Florida residents can take advantage of a $50,000 Homestead exemption and the “Save Our Homes” cap, which limits annual assessment increases to 3% or the rate of inflation, whichever is lower. That cap prevents tax bills from spiking dramatically from one year to the next.

The stakes around that system are rising. In a June 2026 special session, the Florida Legislature passed HJR 1F, the “Save Our Homes from Excessive Property Taxes” constitutional amendment, which would raise the homestead exemption from $50,000 to $150,000 in 2027 and to $250,000 in 2028 for non-school levies. The measure now goes to Florida voters on the November 3, 2026 ballot and requires 60% approval to take effect. Florida Tax Watch President and CEO Dominic M. Calabro has noted that Florida’s local governments, including more than 400 municipalities and roughly 1,400 special districts, spend in excess of $120 billion annually, which underscores how much is at stake in any reform of the property tax structure.

10. Gadsden County

Gadsden County, Florida, is home to plenty of tree-lined roads.

• Per Capita Total Property Tax Levies: $881.14

A panhandle staple, Gadsden County is home to around 43,826 people and ranks 10th among Florida’s least expensive counties for property taxes, with an average levy of $881.14. The county was historically a center of tobacco cultivation, a crop that is no longer grown there today.

9. Wakulla County

• Per Capita Total Property Tax Levies: $868.66

Nestled in Florida’s “Big Bend” region, Wakulla County sits within the Tallahassee metro area and is home to around 33,764 residents. Founded in 1843, the county’s history stretches back to the era of Spanish exploration and carries a distinctive natural character shaped by its rivers and wetlands.

8. Baker County

• Per Capita Total Property Tax Levies: $825.14

Named for James McNair Baker, a Confederate senator, Baker County lies within the broader Jacksonville metro area and has a population of around 28,529. With average property taxes just above $825 annually, it remains one of the more affordable places to own a home in the state.

7. Washington County

• Per Capita Total Property Tax Levies: $778.75

Created in 1825, Washington County occupies the upper Florida panhandle and is home to approximately 25,318 residents. Stretching across 616 square miles, nearly twice the land area of Delaware, the county offers consistently low property taxes averaging $778.75 per capita regardless of where within its borders a homeowner lives.

6. Calhoun County

• Per Capita Total Property Tax Levies: $757.03

With a population of 13,278, Calhoun County occupies roughly 574 square miles in the northern panhandle. The county was created in 1838 and named for John C. Calhoun, who served as the seventh U.S. Vice President from 1825 to 1832. Despite its small footprint, it consistently ranks among Florida’s lowest counties for property tax burden.

5. Lafayette County

Lafayette County is the fifth-least expensive county in Florida for property taxes.

• Per Capita Total Property Tax Levies: $727.64

Formed in 1856, Lafayette County averages $727.64 annually in property taxes and is home to approximately 8,226 residents, making it one of the smallest and most rural counties in the state. It is also a “dry” county in that alcohol sales are limited to beer only.

4. Liberty County

• Per Capita Total Property Tax Levies: $719.91

Liberty County sits in Florida’s “Big Bend” region near the panhandle and was named after the American ideal of liberty when it was established in 1855. Covering around 843 square miles for just 7,974 residents, it ranks fourth in the state for low property taxes, with an average annual levy of $719.91.

3. Jackson County

• Per Capita Total Property Tax Levies: $695.76

Jackson County takes the third spot on this list and is rooted firmly in the Florida panhandle. Established in 1822, the county was named for Andrew Jackson, who served as Florida’s first military governor in 1821. Its 47,319 residents benefit from one of the lowest per-capita tax burdens in the state, a quality that ranks among the county’s foremost appeals for new residents.

2. Holmes County

• Per Capita Total Property Tax Levies: $516.83

Created in 1848, Holmes County covers approximately 489 square miles, ranking it among the five smallest Florida counties by land area. The county is celebrated for its natural springs, including the well-known Ponce de Leon Springs, named for the Spanish explorer credited with discovering Florida. Its 19,653 residents enjoy access to popular state parks alongside a property tax bill that is among the state’s lowest.

1. Union County

Residents of Union County, Florida, pay the least amount in property taxes statewide.

• Per Capita Total Property Tax Levies: $415.94

Founded in 1921 and located in North-Central Florida, Union County holds the distinction of being both the least expensive county in the state for property taxes and the smallest by land area, covering roughly 250 square miles. Its population of 15,532 (as of 2023) faces an average annual property tax levy of just $415.94, less than half the statewide per-capita average.

Editor’s note: This article was updated to correct a typo describing John C. Calhoun’s vice-presidential tenure (he served from 1825 to 1832, not “in 1838,” which is the year Calhoun County was created), to add context about the Florida Legislature’s June 2026 passage of HJR 1F placing a major homestead exemption expansion on the November 2026 ballot, and to note that Florida’s local governments collectively spend in excess of $120 billion annually.

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