Item #11D Filing Fee 07/30/2019 Item 11D
EXECUTIVE SUMMARY
Recommendation to adopt a resolution confirming a petition filing fee.
OBJECTIVE: Recommendation to adopt a resolution of the Value Adjustment Board (VAB)
relating to a filing fee for petitions filed pursuant to Section 194.011 Florida Statutes (F.S.)
CONSIDERATIONS: Section 194.011, Florida Statutes, provides that the landowner may
appeal the property appraiser's assessment by filing a petition to the Value Adjustment Board; and
if the Value Adjustment board finds it appropriate to require and confirm for each petition filed
pursuant to Section 194.011, Florida Statutes (Objections to Assessments), a filing fee in the
amount of$15.00 for each separate parcel of property, real or personal, covered by the petition
and subject to appeal.
However, no such filing fee may be required with respect to an appeal from the disapproval of
homestead exemption under Section 196.151, Florida Statutes (with submittal of Property
Appraiser's denial form), or from the denial of tax deferral under Section 197.2425, Florida
Statutes.
RECOMMENDATION: That the Value Adjustment Board hereby requires and confirms the
payment of a filing fee in the amount of $15.00 for each separate parcel of property, real or
personal, covered by the petition per VAB Resolution 2019-xx (attached). Further, that this
resolution adopts and incorporates the provisions of Section 194.013, Florida Statutes, and the
applicable regulations set forth therein including, but not limited to, those regulations relating to
single filing fees, joint petitions, waiver of filing fees, payment of filing fees, and utilization of
filing fees collected.
Attachment
• VAB Resolution 2019-xx (Draft)