Item #11C Good Cause Determination 07/30/2019 Item 11C
EXECUTIVE SUMMARY
Direction given in regards to Good Cause Determinations
OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regards to "Good
Cause Determinations".
CONSIDERATIONS:
(For Late-Filed Petitions)
The Clerk may accept, but not schedule for hearing, a VAB petition filed after the statutory
deadline has expired. A petition and a non-refundable$15 filing fee may be submitted to the VAB
or its designee for a good cause determination if the petition is accompanied by a written
explanation with proof of the extraordinary circumstances that delayed the filing.
In determining "good cause", the VAB Legal Counsel requests permission to request additional
and supplemental information from petitioners,when needed,for thorough good cause reviews. If
there is a determination that the taxpayer has shown good cause for missing the deadline, a hearing
will be scheduled. Historically, the VAB Legal Counsel has determined "good cause" for the
Board (as directed by the VAB).
(For Good Cause Reschedules)
F.S. Chapter 194.032(2)(a) "The petitioner and the property appraiser may each reschedule the
hearing a single time for good cause. As used in this paragraph,the term"good cause"means
circumstances beyond the control of the person seeking to reschedule the hearing which
reasonably prevent the party from having adequate representation at the hearing.
The petitioner or the property appraiser may request a reschedule of a hearing for"good cause"
by submitting a written request to the board clerk before the scheduled appearance or as soon as
practicable. Reasons for"good cause"that a board clerk or board designee may consider in
providing for a rescheduling are:
• Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction;
• Illness of the petitioner or a family member;
• Death of a family member;
• The hearing does not begin within a reasonable time of their scheduled hearing time;
• Other reasons beyond the control of the petitioner.
In determining"good cause",the VAB Administration requests permission to request additional
and supplemental information from petitioners and/or property appraiser, when needed, for
thorough good cause reviews.
If the board clerk or board clerk designee determines that the request does not show good cause,
the request will be denied and the board may proceed with the hearing as scheduled.
07/30/2019 Item 11C
If the hearing is rescheduled by the petitioner or the property appraiser,the clerk shall notify the
petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the
day of the rescheduled appearance, unless this notice is waived by both parties".
RECOMMENDATION: To designate the VAB Legal Counsel to determine "Good Cause" for
late filed petitions for the 2019 tax year and to designate the VAB Clerk to determine "Good
Cause" for hearing reschedules (with VAB Legal Counsel guidance) for the 2019 tax year. With
this designation, it permits the VAB Legal Counsel and the VAB Clerk to request additional and
supplemental information from petitioners and/or the property appraiser, when needed, for
thorough good cause reviews for late-filed petitions and for reschedules of hearings.