Citrus County Property Appraiser

September 2026 | Issue No. 51 Newsletter

At the Citrus County Property Appraiser’s Office, our mission is simple: to serve you with fairness, accuracy, and a commitment to exceptional customer care. As your Property Appraiser, I take seriously the responsibility of making sure your property is assessed correctly and that you receive every exemption and classification you are entitled to.

On August 14, our office mailed more than 153,500 TRIM (Truth in Millage) Notices to property owners across Citrus County. By now, most property owners should have received their notice, and if you have not already done so, I strongly encourage you to open it and review it carefully.

These notices are an important part of keeping you informed about your property and its value. Florida law requires us to assess every parcel of real and tangible personal property in the county as of January 1, 2026, using market data from 2025.

Inside your TRIM Notice, you will find your 2026 market value, assessed value, the exemptions and classifications you are receiving, and the proposed tax amounts from the taxing authorities listed on your notice.

Our goal is to make this process as transparent and easy to understand as possible because we believe you deserve to know how your property is valued and how that value may affect your property taxes.

Important Mail for Property Owners: Don’t Toss This!

If you’ve never seen this document before, you might be new to Citrus County or a first-time property owner. We’re so glad you’re here and proud to serve you.



In the past, the TRIM Notice envelope may have looked a little like junk mail, and yes, people have accidentally tossed it in the trash. This year, the outside of the notice includes bright red wording stating:

“IMPORTANT PROPERTY TAX INFORMATION, PETITION DEADLINE APPROACHING & TRIM NOTICE”

Please do not throw it away.

Your TRIM Notice explains:

• The value our office has placed on your property
• The proposed millage rates from the taxing authorities listed on your notice
• The exemptions and classifications currently applied to your property
• An estimate of your November property tax bill

If you have not reviewed yours yet, now is the time. 

If something doesn’t look right or you don’t understand part of the notice, please contact us. There is no such thing as a “stupid” question when it comes to TRIM Notices. Give us a call, use our Live Chat, or stop by one of our offices in Inverness or Crystal River. Our team will gladly walk you through your notice and answer your questions.

Who Sets Your Property Taxes?

One of the most important things to remember is that the Citrus County Property Appraiser’s Office does not set or collect property taxes.

Our responsibility is to determine property values and administer exemptions and classifications in accordance with Florida law. That process happens first. Once the property values are finalized, our tax roll is provided to the various taxing authorities. Only then do those taxing authorities use those values as part of their budget process and determine their proposed millage rates. In other words, our office does not adjust property values based on a taxing authority’s budget or proposed tax rate. The values are established first, independently of those decisions.

If you believe your taxes or proposed tax rates are too high, the Value Adjustment Board, commonly referred to as the VAB, cannot change those rates. Concerns regarding proposed tax rates should be addressed during the public budget hearings held by the taxing authorities that establish them.

The dates, times, and locations of those hearings are printed directly on your TRIM Notice.

September 8, 2026: An Important Deadline

If you are reading this article on or around September 1, there is something especially important I want you to know:

The deadline to file a timely petition with the Value Adjustment Board or address eligible exemption matters for the 2026 tax year is Tuesday, September 8, 2026.

That deadline is now just days away.

If you believe your market value is incorrect or that you are missing an exemption or classification, please contact our office as soon as possible so we have an opportunity to review your property with you.

Florida law establishes strict filing deadlines, and those deadlines do not change. If you disagree with your property’s value, exemption, or classification, we recommend speaking with our office for an informal review before filing a petition. However, contacting our office does not extend the September 8 filing deadline.

If the issue cannot be resolved through an informal review, you may file a petition with the Citrus County Clerk of the Circuit Court and Comptroller for consideration by the Value Adjustment Board. A $50 filing fee will apply.

What Is the Value Adjustment Board?

The VAB is an independent, quasi-judicial board consisting of two members of the Board of County Commissioners, one member of the School Board, and two citizen members.

Counties with populations over 75,000 must also appoint Special Magistrates, qualified appraisers or attorneys, who conduct hearings and make recommendations to the VAB.

Both the VAB and the Special Magistrates are independent of the Citrus County Property Appraiser’s Office. During a VAB proceeding, our office is a party to the case, just like the petitioner.

Following the hearing process, the Special Magistrate provides a written recommendation for consideration by the VAB. The Clerk of the Circuit Court and Comptroller provides the appropriate notices regarding the recommendation and the VAB's final decision.

Don’t Wait Until September 8

If your TRIM Notice is sitting on the kitchen counter, tucked inside a pile of mail, or still unopened, please take a few minutes today to review it.

September 8, 2026, is the deadline to file a timely petition challenging your 2026 property value or certain exemption or classification decisions.

Please do not wait until the last minute. The sooner you contact us with questions, the more opportunity our team has to research your property, explain your assessment, and determine whether a correction may be appropriate.

Our goal was not simply to mail more than 153,500 notices.

Our goal is to make sure you understand yours.

If my office can ever be of assistance to you, please do not hesitate to contact us at (352) 341-6600 or stop by and meet with a member of our staff at one of our two convenient locations in Inverness or Crystal River.

You can also chat with one of our customer service representatives during normal business hours using the Live Chat feature on our website at citruspa.org.



We are proud to serve Citrus County and, as always, we are here to help. When in doubt call us... you still have time.

Your Citrus County Property Appraiser, Cregg Dalton

Proposed Property Tax Constitutional Amendment to Appear on November Ballot

Florida voters will consider a proposed constitutional amendment affecting Florida’s property tax system during the November 3, 2026 General Election. If approved by at least 60% of voters, the amendment would take effect January 1, 2027 and would first be reflected on TRIM Notices and property tax bills issued in November 2027.

The Citrus County Property Appraiser’s Office does not support or oppose any constitutional amendment, ballot measure, candidate, or political campaign. Our goal is to provide factual information so property owners can better understand how the proposed amendment could affect them and Florida’s property tax system.

What Would Change?

If approved by voters, the amendment would:

• Increase the homestead exemption applicable to non-school taxes to up to $150,000 beginning January 1, 2027, and up to $250,000 beginning January 1, 2028, with annual CPI adjustments beginning in 2029.
• Establish different eligibility provisions for individuals who become Florida residents on or after January 1, 2027. These property owners would begin with a separate exemption structure ($50,000 exemption, adjusted annually by CPI beginning in 2028). These owners would become eligible for the larger homestead exemption beginning January 1 of their fifth year of receiving homestead exemption.
• Maintain the current $25,000 homestead exemption applicable to school taxes. School taxes would continue under the proposal.
• Reduce the annual assessment limitation applicable to non-school taxes from 10% to 5%. School taxes would continue to be uncapped and based on Just/Market Value. This change would affect rental property, commercial property, second homes, and vacant land.
• Direct the Florida Legislature to establish a schedule for future increases in the exemption amount. The timing, structure, and implementation of any future increases would be determined by the Florida Legislature through general law.

How Could Different Property Owners Be Affected?

The impact of the amendment would vary based on property value, taxable value, exemptions, Save Our Homes benefits, and local tax rates. As a result, two homeowners with similar market values may experience different impacts under the proposal.

First-Time and Recent Homesteaders may experience a greater direct benefit because their taxable values are often closer to market value and therefore more likely to fully utilize the proposed exemption. Lower property tax obligations may also affect housing affordability and purchasing power.

Existing Homestead Owners may also benefit from the larger exemption, although the impact will vary depending on existing Save Our Homes benefits and other exemptions. Many longtime homeowners already receive substantial tax savings through Florida’s Save Our Homes assessment limitation.

Non-Homestead Residential and Commercial Property Owners would not receive the proposed homestead exemption increase. However, they may benefit from the reduction in the annual assessment limitation from 10% to 5%, which may slow future assessed value growth.

An Important Distinction

One of the most important concepts for property owners to understand is that the proposed homestead exemption and assessment limitation changes affect taxable value, not tax rates. Property taxes are generally determined by three factors:

1. Taxable value
2. Millage rates established by taxing authorities
3. Applicable non-ad valorem assessments

The Property Appraiser’s Office determines property values and administers exemptions but does not establish tax rates, adopt budgets, or impose non-ad valorem assessments.

Future property tax bills may continue to be affected by changes in millage rates, non-ad valorem assessments, and fees established by taxing authorities.

Community Events

A special thanks to the Crystal River Rotary Club for inviting Property Appraiser Cregg Dalton to come and speak to their group. He was able to share some recent county statistics, talk about the upcoming amendments and explain the importance of opening and reviewing your TRIM notice.

CCPA Educational Workshops

Citizen's Educational Workshop:

• Wednesday, October 7, 2026, from 9:00 am–12:00 pm at our Crystal River office (1540 N Meadowcrest Blvd., Crystal River, FL 34429).

Reserve your spot today by clicking HERE.

Staff Birthdays

Happy Birthday to our September celebrants - Darren, Rosa & Darlene!

We appreciate all you contribute to our team and organization. Wishing you each a fantastic birthday and a year full of success and happiness.

Staff Accomplishments

Rosa Scalzi

September 5th - 20 Years!

Kelly Carpenter

August 5th - 30 Years

Celebrating 50 Years of Combined Service!



We are proud to recognize two incredible members of our leadership team who are celebrating major milestones with the Citrus County Property Appraiser’s Office: Rosa Scalzi, Chief of Staff, celebrating 20 years, and Kelly Carpenter, Director of Customer Service, celebrating 30 years!

For the past 20 years, Rosa has played an integral role in the success of our organization. As a member of the senior leadership team, she helps oversee our budget, hiring, human resources, Administration, Customer Service, and the day-to-day operations of the office. Through every challenge, Rosa leads with grace under pressure, bringing calm, thoughtful leadership and a genuine commitment to supporting those around her.

For 30 years, Kelly has dedicated herself to providing exceptional service to the citizens of Citrus County. As Director of Customer Service, she leads the team that serves as the first point of contact for many who call or visit our office. Her wealth of knowledge, friendly personality, and commitment to ensuring her team is well-trained and prepared have made her a trusted resource for citizens and coworkers alike.

Together, Rosa and Kelly represent an incredible 50 years of knowledge, leadership, and service to our office and the citizens of Citrus County. We are incredibly grateful for the impact they have made and continue to make each day.

💚 Congratulations, Rosa and Kelly, on 20 and 30 incredible years of service!

Join the Friday Leadership Email list

If you enjoy staying connected through our e-newsletter, I think you’ll love something new we’re offering. Property Appraiser Cregg Dalton, sends out a short, thoughtful Friday Leadership email each week with quick insights on leadership, community, growth, and the work we’re all doing together.

These notes are uplifting, practical, and easy to digest, perfect for a Friday morning.

If you’d like to receive them, just click here to sign up and select the "Friday Focus Leadership Email List". We would love to add you to our growing list of leaders all over the United States!