PTO - VAB Guide 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
board of commissioners, one from the county's any filing fee. If you miss the filing deadline, please
school board, and two citizens. contact the clerk about the late filing. If your petition
Many counties use special magistrates to conduct is 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
VAB makes all final decisions. Special magistrates property appraiser.
may review property valuation and denials of The petition form and all other VAB forms are
exemptions, classifications, and deferrals. available on the department's website:
http://dor.mvflorida.com/dor/propertv/vab/.
Before You File a Petition Petition forms are also available from the property
Request an informal conference with your property appraiser or clerk in your county.
appraiser and file an appeal to your VAB if you Contact the clerk for more information.
disagree with the:
• assessment of your property's value. Time Frames to File Your Petition
• denial of an exemption or classification. Assessment Appeal:Within 25 days after the
• denial of a tax deferral. property appraiser mails your Notice of Proposed
Property Taxes (TRIM notice), usually in mid-August
• portability decision.
Exemption or Classification Appeal:Within 30
You can request a conference, file an appeal, or do days after the property appraiser mails the denial
both at the same time. Most property appraisers have notice. The property appraiser must mail all denial
websites where you can search for records on your notices by July 1.
property, or you can contact or visit their office.
Tax Deferral Appeal:Within 30 days after the tax
In hearings before a VAB you may represent yourself, collector mails the denial notice
seek assistance from a family member or friend, or Portability Appeal: Within 25 days after the
have an attorney or agent represent you. property appraiser mails your TRIM notice
If someone who is not a licensed professional Paying Your Taxes
represents you, you must sign the petition or provide
written authorization for your agent. Florida law requires the VAB to deny a petition that is
Florida law sets the deadlines for filing a petition. still pending if the taxpayer does not make a required
These deadlines do not change, even if you choose payment before the taxes become delinquent, usually
to discuss the issue with your appraiser. The VAB on April 1.
may charge up to$15 for filing a petition. For petitions on the value, including portability, the
required payment must include:
• All of the non-ad valorem assessments.
VAB Hearing Deadlines • A partial payment of at least 75 percent of the
Days Before the Hearing ad valorem taxes.
• Less applicable discounts under section
25 VAB notifies taxpayer of hearing time 197.162, Florida Statutes.
15 Taxpayer gives evidence to appraiser For petitions on the denial of an exemption or
`see exchange of evidence section. classification or based on an argument that the property
7 Appraiser gives evidence to taxpayer was not substantially complete on January 1,the
payment must include:
5 Taxpayer notifies VAB, if rescheduling • 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.
PT-101,R.4/15 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 the property
without providing a reason. To reschedule, send a appraiser and you.
written request to the clerk at least five calendar All meetings of the VAB are open to the public.
days before your scheduled 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 invite
even if you did not provide it earlier. Also, if you can 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 options and
The Department of Revenue's website has more deferrals.
information about the value adjustment board and
contact information for county officials.
htt.://dor.m onda.com/dor/.ro.e Nab/ Property Value or Exemptions
County Property Appraiser
At the Hearing
Property appraisers establish the value of your property each
You and the property appraiser will have an year as of January 1.They review and apply exemptions,
opportunity to present evidence. The VAB should assessment limitations,and classifications that may reduce your
follow the hearing schedule as closely as possible to 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,classifications,
clerk will reschedule your hearing. property assessments,tax deferrals,and homestead portability.
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