Item #11A (Attachment: Property Tax Oversight VAB Calendar) illj
VALUE ADJUSTMENT BOARD CALENDAR
Consult the statutory reference before taking action.
FLORIDA Property Tax Oversight
Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or
holiday are extended to the next business day. Dates may vary, depending on the date of an earlier action.
Dates to
January 1 Appraiser Assessment date for real and tangible personal property. 192.042
I March '1 Taxpayer Apply to property appraiser for exemption, property classification, 196.011(1);
and portability. By March 1. 193.052(2);
193.155(8)(h)
March 31 Taxpayer Apply to tax collector for tax deferral for last year's taxes. 197.2423(1)
By March 31.
March 31 Taxpayer If a taxpayer has a pending VAB petition, last day to make partial 194.014(1)
payment of last year's taxes. If not paid, petition will be dismissed.
April 20 VAB Deny petition of any taxpayer who has not made a required partial 194.014(1)(c)
payment.
April to Collector Approve or deny all applications for deferrals. By 45 days after 197.2423(6)
May application or as soon as practical.
Taxpayer After a disapproval notice is mailed, taxpayer has 30 days to file 197.2425
with the VAB to appeal the disapproval of the tax deferral
application.
May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear 196.194(2)
1 appeals on exemptions. Not before May 15, but at least two
weeks before the meeting.
July 1 Appraiser Approve or deny all applications for exemptions, classifications, 196.193(5)(a);
and portability. Notify taxpayers in writing of denials of exemption, 196.151;
classification, or portability transfer. 193.155(8)(1);
193.461
Taxpayer After denial notice is mailed, taxpayer has 30 days to file with the 194.011(3)(d);
VAB to appeal a denial of exemption or classification. 193.461(3)(a)
VAB Can begin to hear appeals of denials of exemptions, 194.032(1)(b)
classifications, or deferrals. July 1 and after.
Augus Appraiser Mail notice of proposed taxes (TRIM Notice)to taxpayer. 200.065(2)(b)
August, Taxpayer Can request an informal conference with the property appraiser at 194.011
September any time during the year. Often in August or September, after the
TRIM notice.
, Septemb Taxpayer File with the clerk of the VAB for petitions about the value of real or 194.011(3)(d);
tangible personal property, portability, or denial for late filing. By 196.011(8);
the 25th day after the TRIM notice was mailed. Filing deadline can 193.155(8)(j);
be found on the TRIM notice. 193.461(3)(a)
I
1 November, VAB Certify each assessment roll on Form DR-488 and attach 193.122(1)
December, certificate to each roll. After all hearings have been held.
or later VAB For tax bills to be mailed on time, the board of county 193.122(1)
commissioners can order the VAB to certify each assessment roll
with an initial certificate, Form DR-488P, even if hearings are not
I finished.
VAB Publish a notice of tax impact, Form DR-529.After all VAB 194.037(1)
hearings are completed.
Appraiser Make all required extensions and certify tax rolls. After VAB 193.122(1) and (2)
certification by Form DR-488 or DR-488P.
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INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute
At least 25 days VAB Notify petitioner of his or her scheduled time of 194.032(2)
before hearing appearance
At least ''= nays Taxpayer Give the property appraiser a list and summary of 194.011(4)(a)
before hearing evidence and copies of documents to be presented
at the hearing.
At least days Appraiser Give the petitioner a list and summary of evidence 194.011(4)(b)
before hearing and copies of documents to be presented at the
hearing, if the petitioner asked in writing.
Before the hearing Taxpayer May reschedule the hearing a single time for good 194.032(2)
Appraiser cause.
HEARING AND DECISION
Up to 15 days Taxpayer Can appeal a VAB decision about homestead 196.151
after decision Appraiser exemption or tax deferral to the circuit court of the 197.2425
Collector county.
Up to 60 days Taxpayer Can appeal a VAB decision about assessment 193.155(3)(a)
after decision Appraiser value and portability denial to the circuit court of the 193.155(8)(1)
county. 194.171(2)
By after the last VAB Issue a written decision and send the decision to the 194.034(2)
day the board is in session petitioner.
PT-902020, R.7/16 2