Petitions to the Value Adjustment Board - Property Tax Oversight PETITIONS TO THE VALUE ADJUSTMENT BOARD
The value adjustment board is an independent forum for property owners to appeal their
property value or a denial of an exemption, classification, or tax deferral.
FLORIDA Property Tax Oversight
Value Adjustment Boards How to File Your Petition
Each county has a value adjustment board (VAB). You must file the completed petition with the VAB
The VAB has five members: two from the county's clerk by the deadlines in the table below and pay any
board of commissioners, one from the county's filing fee. If you miss the filing deadline, please
school board, and two citizens. contact the clerk about the late filing. If your petition is
Many counties use special magistrates to conduct complete, the clerk will acknowledge receiving the
hearings and recommend decisions to the VAB. The petition and send a copy of the petition to the property
VAB makes all final decisions. Special magistrates appraiser.
may review property valuation and denials of The petition form and all other VAB forms are
exemptions, classifications, deferrals, and change of available on the Department's website:
ownership or control determinations. http://floridarevenue.com/property/Paqes/Forms.aspx.
Before You File a Petition Petition forms are also available from the property
appraiser or clerk in your county.
Request an informal conference with your property Time Frames to File Your Petition
appraiser and file an appeal to your VAB if you
disagree with the: Assessment Appeal: Within 25 days after the
• assessment of your property's value property appraiser mails your Notice of Proposed
• denial of an exemption or classification Property Taxes (TRIM notice), usually in mid-August
• denial of a tax deferral Exemption or Classification Appeal: Within 30
• portability decision days after the property appraiser mails the denial
• determination of a change in ownership or notice. The property appraiser must mail all denial
control or a qualifying improvement notices by July 1.
• denial of tax abatement under s. 197.3195 or Tax Deferral Appeal: Within 30 days after the tax
refund under ss. 197.3181 and 197.319 collector mails the denial notice
Portability Appeal: Within 25 days after the
You can request a conference, file an appeal, or do property appraiser mails your TRIM notice
both at the same time. Most property appraisers have Change of Ownership or Control Appeal: Within
websites where you can search for records on your 25 days after the property appraiser mails your TRIM
property, or you can contact or visit their office. notice
In hearings before a VAB you may represent yourself, Paying Your Taxes
seek assistance from a family member or friend, an
attorney, licensed real estate appraiser or broker, Florida law requires the VAB to deny a petition in writing
certified public accountant or employee of the taxpayer by April 20 if the taxpayer does not make a required
or an affiliated entity. (see s. 194.034, F.S.) payment before the taxes become delinquent. (see s.
194.014(1)(c), F.S.)
If someone who is not a licensed professional
represents you, you must sign the petition or provide For petitions on the value, including portability,the
written authorization or power of attorney for your required payment must include:
representative. • All of the non-ad valorem assessments
Florida law sets the deadlines for filing a petition. • A partial payment of at least 75 percent of the
These deadlines do not change, even if you choose ad valorem taxes
to discuss the issue with your appraiser. The VAB • Less applicable discount under s. 197.162,
may charge up to$15 for filing a petition. F.S.
For petitions on the denial of an exemption or
VAB Hearing Deadlines classification or based on an argument that the property
was not substantially complete on January 1,the
Days Before the Hearing payment must include:
25 VAB notifies taxpayer of hearing time • All of the non-ad valorem assessments
15 Taxpayer gives evidence to appraiser • The amount of the tax that the taxpayer
*See exchange of evidence section. admits in good faith to owe
7 Appraiser gives evidence to taxpayer • Less applicable discounts under s. 197.162,
F.S.
PT-101,R.9/23 Page 1 of 2
After You File Your Petition After the Hearing
You will receive a notice with the date, time, and If a special magistrate heard your petition,the
location of your hearing at least 25 days before your magistrate will provide a written recommendation to
hearing date.You can reschedule your hearing once the clerk.The clerk will send copies to you and the
for good cause. (see s. 194.032(2), F.S.) If property appraiser.
rescheduled, the clerk will send notice at least 15 All meetings of the VAB are open to the public.
days before the rescheduled hearing.
The clerk will notify you of the VAB's final decision.
Exchange of Evidence The decision notice will explain whether the VAB
made any changes. It will list the information that
At least 15 days before your hearing, you must give the VAB considered, as well as the legal basis for
the property appraiser a list and summary of the decision.
evidence with copies of documentation that you will
present at the hearing. The VAB must issue all final decisions within 20
If you want the property appraiser to give you a list calendar days of the last day it was in session.
and summary of the evidence and copies of You may file a lawsuit in circuit court if you do not
documentation that he or she will present at the agree with the VAB's decision.
hearing, you must ask in writing. The property
appraiser must provide the information to you at least Property Tax Rates
seven days before the hearing. If the property
appraiser does not provide it, you can ask the clerk to Local Taxing Authorities
reschedule the hearing to a later date.
Taxing authorities set property tax rates.They may include a
You may still be able to present evidence, and the city,county,school board,or water management or other
VAB or special magistrate may accept your evidence, special district.They hold advertised public hearings and
even if you did not provide it earlier. Also, if you can invite the public to comment on the proposed tax rate.
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 Deferral of Tax Payments
hearing to allow time for the evidence exchange. County Tax Collector
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide, This office sends tax bills,collects payments,approves
you cannot use the evidence during the hearing. deferrals,and sells tax certificates on properties with
delinquent taxes.They answer questions about payment
The Department of Revenue's website has more options and deferrals.
information about the value adjustment board and
contact information for county officials.
htf.J/floridarevenue.com/•ro.: /Pa•es/Home.as•x Property Value or Exemptions
County Property Appraiser
At the Hearing
Property appraisers establish the value of your property
You and the property appraiser will have an each year as of January 1.They review and apply
opportunity to present evidence.The VAB should exemptions,assessment limitations,and classifications that
follow the hearing schedule as closely as possible to may reduce your property's taxable value.
ensure that it hears each party.
You or the property appraiser may ask the VAB to
swear in all witnesses at your hearing. Appeals
If your hearing has not started within two hours County Value Adjustment Board (VAB)
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the The VAB hears appeals regarding exemptions,
clerk will reschedule your hearing. classifications,property assessments,tax deferrals,
homestead portability,and change of ownership or control or
and qualifying improvement determinations.
PT-101,R.9/23 Page 2 of 2