VAB - Reference Materials (Revised 11/2021)
State of Florida
REFERENCE MATERIALS INCLUDING GUIDELINES
For Consideration By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual and
Other Legal Resources Including Statutory Criteria
Florida Department of Revenue
Revised November 2021
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
i
Introduction
This set of documents titled “Reference Materials Including Guidelines,” contains:
Taxpayer brochure
Checklists
General description and internet links to:
The Department’s training for value adjustment boards and special magistrates;
The Florida Real Property Appraisal Guidelines;
The Florida Tangible Personal Property Appraisal Guidelines;
The Florida Classified Use Valuation Guidelines for Agricultural Property; and
Florida Attorney General Opinions, Government in the Sunshine Manual, PTO Bulletins and
Advisements, and other reference materials.
The items listed above do not have the force or effect of law as do provisions of the constitution, statutes,
and duly adopted administrative rules. These reference materials are for consideration, where appropriate,
by value adjustment boards and special magistrates in conjunction with the Uniform Policies and
Procedures Manual and with the Other Legal Resources Including Statutory Criteria. The Department
requests that value adjustment board clerks retain and use the title “Reference Materials Including
Guidelines” when placing this set of documents on their websites.
The Department’s guidelines are intended by law as aid and assistance for the production of original
assessment rolls by property appraisers. While value adjustment boards and special magistrates are not
authorized to produce original assessments, they are authorized to conduct administrative reviews of
assessments that include establishing revised assessments when required by law. Therefore, within the
scope of their authority, value adjustment boards and special magistrates may consider these guidelines,
where appropriate, in the administrative review of assessments produced by property appraisers. These
guidelines must be used in conjunction with the Uniform Policies and Procedures Manual and with the
Other Legal Resources Including Statutory Criteria.
Statutory Provisions Describing the Department’s Guidelines for Property Appraisers
Section 195.032, Florida Statutes: “In furtherance of the requirement set out in section 195.002, the
Department of Revenue shall establish and promulgate standard measures of value not inconsistent with
those standards provided by law, to be used by property appraisers in all counties, including taxing
districts, to aid and assist them in arriving at assessments of all property. The standard measures of value
shall provide guidelines for the valuation of property and methods for property appraisers to employ in
arriving at the just valuation of particular types of property consistent with sections 193.011 and 193.461.
The standard measures of value shall assist the property appraiser in the valuation of property and be
deemed prima facie correct, but shall not be deemed to establish the just value of any property. However,
the presumption of correctness accorded an assessment made by a property appraiser shall not be
impugned merely because the standard measures of value do not establish the just value of any property.”
Section 195.062(1), Florida Statutes: “Consistent with section 195.032, the standard measures of value
shall be adopted in general conformity with the procedures set forth in section 120.54, but shall not have
the force or effect of such rules and shall be used only to assist tax officers in the assessment of property as
provided by section 195.002.”
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
ii
Contents
Reference Materials Including Guidelines
For Use by Value Adjustment Boards
In Conjunction With the
Uniform Policies and Procedures Manual
Department’s Guidelines (internet links) ….. 1
Department’s Training For Value Adjustment Boards And Special
Magistrates ….. 2
Checklists for Value Adjustment Boards
Organizational Meeting ….. 3
Prehearing checklist ….. 4
Taxpayer brochure: Petitions to the Value Adjustment Board ….. 5
Links to Internet Resources (internet links) ….. 8
The Department’s training for value adjustment boards
and special magistrates;
Florida Attorney General Opinions, Government in the Sunshine Manual,
PTO Bulletins and Advisements, and other reference materials.
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
1
Department’s Guidelines
for Assessment Development
The guidelines are required by law and are intended to be used as aid and assistance in the
production of original assessment rolls by property appraisers. The guidelines do not have
the force or effect of law. Within the scope of their authority and when appropriate, value
adjustment boards and special magistrates may consider these guidelines in the
administrative review of assessments.
Florida Real Property Appraisal Guidelines (FRPAG), 2002
https://floridarevenue.com/property/Documents/FLrpg.pdf
Tangible Personal Property Appraisal Guidelines, 1997
https://floridarevenue.com/property/Pages/Taxpayers_TangiblePersonalProperty.aspx
Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard
Measures of Value, Agricultural Guidelines, 1982
https://floridarevenue.com/property/Documents/FLag.pdf
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
2
Department’s Training For Value Adjustment
Boards And Special Magistrates
Value Adjustment Board Training:
http://floridarevenue.com/property/Pages/VAB_Training.aspx
Information and instructions for receiving the Department's value adjustment
board training specified in section 194.035(3), F.S. The Department provides
this training to comply with section 194.035, Florida Statutes. The
information in this training is not a rule under the laws governing the Florida
Administrative Code and does not have the force or effect of law. It contains
information about the law, along with the Department's observations,
explanations, examples, and recommendations, and its purpose is to assist
boards, board attorneys, and special magistrates in performing their duties
consistently with Florida law.
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Value Adjustment Board (VAB) Checklist
Organizational Meeting of the VAB
(Rule 12D-9.013, F.A.C.)
06/01/2015
This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and
responsibilities specified in the Florida Department of Revenue’s Rule 12D-9.013, Florida Administrative Code.
The VAB:
Held at least one organizational meeting before VAB hearings started.
Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law
require, including the:
Date, time, and location of the meeting.
Purpose of the meeting.
Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a
verbatim record of the proceeding is made (see s. 286.0105, F.S.).
At this organizational meeting, the VAB:
Regarding private board legal counsel:
Appointed or ratified legal counsel as the first
action at the meeting (see s. 194.015, F.S.).
Introduced every VAB member and VAB clerk
staff and provided their contact information.
Appointed or ratified special magistrates (if the
VAB is using them for this year).
Made available to everyone (VAB-related
persons and the public):
Rule Chapter 12D-9, F.A.C. (Requirements for
Value Adjustment Boards in Administrative
Reviews; Uniform Rules of Procedure for
Hearings Before Value Adjustment Boards).
Rule Chapter 12D-10, F.A.C. (Value Adjustment
Board).
All “guidelines” documents adopted by Rule
Chapter 12D-51, F.A.C. (Standard Assessment
Procedures and Standard Measures of Value;
Guidelines).
Requirements of Florida’s Government in the
Sunshine and open government laws and where
to find the manual on Government in the
Sunshine.
Chapters 192, 193, 194, and 195 of the Florida
Statutes (see s. 194.011, F.S.).
Decided to impose a petition filing fee (of no
more than $15) for the current year by adopting
or ratifying a resolution to impose it (see s.
194.013, F.S.).
Discussed general information on:
Florida’s property tax system.
Roles of participants in this system.
How taxpayers can participate in this system.
Property taxpayer rights.
If it has local administrative procedures and
forms:
Discussed the new or revised procedures and
forms.
Took testimony on these procedures and forms.
Adopted or ratified the procedures and forms.
Made these local procedures and forms
available to the public, including on the VAB
clerk’s website.
Announced a tentative schedule for its required
activities based on these considerations:
The number of petitions filed.
The possibility that activities might have to be
rescheduled.
The requirement that the VAB continue in
session until it has heard all petitions (see s.
194.032, F.S.).
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Value Adjustment Board (VAB) Checklist 06/01/2015
Prehearing
(Rule 12D-9.014, F.A.C.)
VAB Structure and Requirements
The VAB complied with s. 194.015, F.S., in that:
The composition of the VAB met the law’s
requirements.
No member represented other government
entities or taxpayers in any administrative or
judicial review of property taxes.
No citizen member was a member or employee
of a taxing authority during his or her service on
the VAB.
The VAB appointed legal counsel as provided
in and according to the requirements of s.
194.015, F.S.
The VAB reviewed all VAB and special
magistrate procedures and forms to make sure
they complied with Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
For All VAB Meetings, the VAB
Provided reasonable notice as s. 286.011, F.S.,
requires.
Made sure that it held every meeting as
provided by law.
For Any Organizational Meeting, the VAB
Provided the Florida Department of Revenue’s
uniform VAB procedures, as adopted in Rule
Chapter 12D-9, F.A.C., at the organizational
meeting.
Gave copies of these procedures to VAB
members and special magistrates.
Provided these procedures on the VAB clerk’s
website, if the clerk had one.
Preparing Special Magistrates or the VAB
Members to Hear Petitions
If the VAB will use special magistrates to hear
petitions, the VAB:
Verified the qualifications of every special
magistrate.
Selected every special magistrate:
Based solely on proper experience and
qualifications.
Without influence from the property
appraiser or any petitioner.
Verified that every special magistrate received
the Florida Department of Revenue (DOR)
training and provided a certificate.
Verified that every special magistrate with less
than five years of required experience:
Successfully completed DOR’s training,
including updates.
Passed the training exam.
Received certification.
If the county does not use special magistrates:
Every VAB member received DOR’s training.
Or the VAB’s legal counsel received DOR’s
training.
Notification to All Municipalities Affected by
Filed VAB Petitions
The VAB has given notice to the chief executive
of every municipality in the county whenever it
has taken an appeal about any property in the
municipality, as required by s. 193.116, F.S.
General Compliance
The VAB complied with all other requirements
of Chapter 194, F.S., and Rule Chapter 12D-9,
F.A.C.
Prehearing Requirements for the VAB Clerk
(see Rule 12D-9.014(1) and (2), F.A.C.)
I did not allow the holding of any scheduled
hearings on petitions until the VAB legal
counsel had verified that the VAB had met all
requirements of Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
I notified the VAB’s legal counsel and the VAB’s
chair of any actions which the VAB needs to
comply with subsection (1) of Rule 12D-9.014,
F.A.C.
Prehearing Actions That VAB Legal Counsel Must Verify
(see Rule 12D-9.014(1)(a) – (m), F.A.C.)
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Taxpayer Brochure
Petitions to the Value Adjustment Board
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Value Adjustment Boards
Each county has a value adjustment board (VAB).
The VAB has five members: two from the county’s
board of commissioners, one from the county’s
school board, and two citizens.
Many counties use special magistrates to conduct
hearings and recommend decisions to the VAB. The
VAB makes all final decisions. Special magistrates
may review property valuation and denials of
exemptions, classifications, deferrals, and change of
ownership or control determinations.
Before You File a Petition
Request an informal conference with your property
appraiser and file an appeal to your VAB if you
disagree with the:
• assessment of your property’s value.
• denial of an exemption or classification.
• denial of a tax deferral.
• portability decision.
• determination of a change in ownership or
control or a qualifying improvement.
• denial of tax abatements under section
197.318, Florida Statutues
You can request a conference, file an appeal, or do
both at the same time. Most property appraisers have
websites where you can search for records on your
property, or you can contact or visit their office.
In hearings before a VAB you may represent yourself,
seek assistance from a family member or friend, an
attorney, licensed real estate appraiser or broker,
certified public accountant or employee of an affiliated
entity. (s. 194.034, F.S.)
If someone who is not a licensed professional
represents you, you must sign the petition or provide
written authorization or power of attorney for your
representative.
Florida law sets the deadlines for filing a petition.
These deadlines do not change, even if you choose
to discuss the issue with your appraiser. The VAB
may charge up to $15 for filing a petition.
VAB Hearing Deadlines
Days Before the Hearing
25 VAB notifies taxpayer of hearing time
15 Taxpayer gives evidence to appraiser
*See exchange of evidence section.
7 Appraiser gives evidence to taxpayer
How to File Your Petition
You must file the completed petition with the VAB
clerk by the deadlines in the table below and pay any
filing fee. If you miss the filing deadline, please
contact the clerk about the late filing. If your petition
is complete, the clerk will acknowledge receiving the
petition and send a copy of the petition to the property
appraiser.
The petition form and all other VAB forms are
available on the department’s website:
http://floridarevenue.com/property/Pages/Forms.aspx.
Petition forms are also available from the property
appraiser or clerk in your county.
Time Frames to File Your Petition
Assessment Appeal: Within 25 days after the
property appraiser mails your Notice of Proposed
Property Taxes (TRIM notice), usually in mid-August
Exemption or Classification Appeal: Within 30
days after the property appraiser mails the denial
notice. The property appraiser must mail all denial
notices by July 1.
Tax Deferral Appeal: Within 30 days after the tax
collector mails the denial notice
Portability Appeal: Within 25 days after the
property appraiser mails your TRIM notice
Change of Ownership or Control Appeal: Within
25 days after the property appraiser mails your TRIM
notice.
Paying Your Taxes
Florida law requires the VAB to deny a petition in writing
by April 20 if the taxpayer does not make a required
payment before the taxes become delinquent. (s.
194.014)(1)(c))
For petitions on the value, including portability, the
required payment must include:
• All of the non-ad valorem assessments.
• A partial payment of at least 75 percent of the
ad valorem taxes.
• Less applicable discount under section
197.162, Florida Statutes.
For petitions on the denial of an exemption or
classification or based on an argument that the property
was not substantially complete on January 1, the
payment must include:
• All of the non-ad valorem assessments.
• The amount of the tax that the taxpayer
admits in good faith to owe.
• Less applicable discounts under section
197.162, Florida Statutes.
After You File Your Petition
You will receive a notice with the date, time, and
location of your hearing at least 25 days before your
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hearing date. You can reschedule your hearing once
for good cause (s. 194.032(2), F.S.) If rescheduled,
the clerk will send notice at least 15 days before the
rescheduled hearing.
Exchange of Evidence
At least 15 days before your hearing, you must give
the property appraiser a list and summary of
evidence with copies of documentation that you will
present at the hearing.
If you want the property appraiser to give you a list
and summary of the evidence and copies of
documentation that he or she will present at the
hearing, you must ask in writing. The property
appraiser must provide the information to you at least
seven days before the hearing. If the property
appraiser does not provide it, you can ask the clerk to
reschedule the hearing to a later date.
You may still be able to present evidence, and the
VAB or special magistrate may accept your evidence,
even if you did not provide it earlier. Also, if you can
show good cause to the clerk for why you couldn’t
provide the information within the 15-day timeframe
but the property appraiser is unwilling to agree to a
shorter time for review, the clerk can reschedule the
hearing to allow time for the evidence exchange.
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide,
you cannot use the evidence during the hearing.
The Department of Revenue’s website has more
information about the value adjustment board and
contact information for county officials.
http://floridarevenue.com/property/Pages/Home.aspx
At the Hearing
You and the property appraiser will have an
opportunity to present evidence. The VAB should
follow the hearing schedule as closely as possible to
ensure that it hears each party.
You or the property appraiser may ask the VAB to
swear in all witnesses at your hearing.
If your hearing has not started within two hours
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the
clerk will reschedule your hearing.
After the Hearing
If a special magistrate heard your petition, the
magistrate will provide a written recommendation to
the clerk. The clerk will send copies to the property
appraiser and you.
All meetings of the VAB are open to the public.
The clerk will notify you of the VAB’s final decision.
The decision notice will explain whether the VAB
made any changes. It will list the information that
the VAB considered, as well as the legal basis for
the decision.
The VAB must issue all final decisions within 20
calendar days of the last day it was in session.
You may file a lawsuit in circuit court if you do not
agree with the VAB’s decision.
Property Tax Rates
Local Taxing Authorities
Taxing authorities set property tax rates. They may include a
city, county, school board, or water management or other
special district. They hold advertised public hearings and
invite the public to comment on the proposed tax rate.
Deferral of Tax Payments
County Tax Collector
This office sends tax bills, collects payments, approves
deferrals, and sells tax certificates on properties with
delinquent taxes. They answer questions about payment
options and deferrals.
Property Value or Exemptions
County Property Appraiser
Property appraisers establish the value of your property
each year as of January 1. They review and apply
exemptions, assessment limitations, and classifications that
may reduce your property’s taxable value.
Appeals
County Value Adjustment Board (VAB)
The VAB hears appeals regarding exemptions,
classifications, property assessments, tax deferrals,
homestead portability, and change of ownership or control or
and qualifying improvement determinations.
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
8
Links to Internet Resources
Value Adjustment Board Training:
http://floridarevenue.com/property/Pages/VAB_Training.aspx
Attorney General Opinions: http://myfloridalegal.com/ago.nsf/Opinions
Government-in-the-Sunshine Manual:
http://myfloridalegal.com/sun.nsf/sunmanual
Value Adjustment Board Bulletins from the Department of Revenue:
https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3 -18-26
Value Adjustment Board forms:
http://floridarevenue.com/property/Pages/Forms.aspx#11
Taxpayer Guide to Petitions to the Value Adjustment Board:
http://floridarevenue.com/property/Documents/pt101.pdf