PTO - VAB Calendar (Reference)PT -902020 , R. 04/15 1
VALUE ADJUSTMENT BOARD CALENDAR
Consult the statutory reference before taking action.
Most dates are deadlines; activities usually can be completed earlier. Deadlines that fall on a weekend or
holiday are moved to the next business day. Dates may var y, depending on the date of an earlier action.
Date s VALUE ADJUSTMENT BOARD CALENDAR Florida Statute
January 1 Appraiser Assessment date for real and tangible personal property . 192.042(1) and (2)
March 1 Taxpayer Apply to property appraiser for exemptio n, property classification,
and portability. By March 1 .
196.011(1);
193.052(2);
193.155(8)(h)
March 31 Taxpayer Apply to tax collector for tax deferral for last year’s taxes.
By March 31 .
197.2423(1)
March 31 Taxpayer If a taxpayer has a pending VAB p etition, last day to make partial
payment of last year’s taxes. If not paid, petition will be dismissed.
194.014(1)
April 20 VAB Deny petition of any taxpayer who has not made a required partial
payment.
194.014(1)(c)
April to
May
Collector Approve or d eny all applications for deferrals. By 45 days after
application or as soon as practical.
197.2423(6)
Taxpayer After a disapproval notice is mailed, taxpayer has 30 days to file
with the VAB to appeal the disapproval of the tax deferral
application.
197.2425
May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear
appeals on exemptions. Not before May 15, but at least two
weeks before the meeting .
196.194(2)
July 1 Appraiser Approve or deny all applications for exemptions, classific ations,
and portability. Notify taxpayers in writing of denials of exemption,
classification, or portability transfer.
196.193(5)(a);
196.151;
193.155(8)(l);
193.461
Taxpayer After denial notice is mailed, taxpayer has 30 days to file with the
VAB to app eal a denial of exemption or classification.
194.011(3)(d);
193.461(3)(a)
VAB Can begin to hear appeals of denials of exemptions,
classifications, or deferrals. July 1 and after .
194.032(1)(b)
August Appraiser Mail notice of proposed taxes (TRIM Notice) to taxpayer . 200.065(2)(b)
August ,
September
Taxpayer Can request an informal conference with the property appraiser at
any time during the year. Often in August or September, after the
TRIM notice .
194.011
September Taxpayer File with the clerk of the VAB for petitions about the value of real or
tangible personal property, portability, or denial for late filing. By
the 25 th day after the TRIM notice was mailed . Filing deadline can
be found on the TRIM notice.
194.011(3)(d);
196.011(8);
193.155(8)(j);
193.461(3)(a)
November,
December,
or later
VAB Certify each assessment roll on Form DR -488 and attach
certificate to each roll. After all hearings have been held .
193.122(1)
VAB For tax bills to be mailed on time, the board of county
commissioners can order the VAB to certify each assessment roll
with an initial certificate, Form DR -488P, even if hearings are not
finished.
193.122(1)
VAB Publish a notice of tax impact, Form DR -529. After all VAB
hearings are completed .
194.037(1)
Appraiser Make all required extensions and certify tax rolls. After VAB
certification by Form DR -488 or DR -488P .
193.122(1) and (2)
PT -902020 , R. 04/15 2
INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute
At least 25 days
before hearing
VAB Notify petitioner of his or her schedul ed time of
appearance
194.032(2)
At least 15 days
before hearing
Taxpayer Give the property appraiser a list and summary of
evidence and copies of documents to be presented
at the hearing.
194.011(4)(a)
At least 7 days
before hearing
Appraiser Give t he petitioner a list and summary of evidence
and copies of documents to be presented at the
hearing, if the petitioner asked in writing.
194.011(4)(b)
At least 5 days
before hearing
Taxpayer May reschedule the hearing by written request. The
taxpayer can do this only one time without showing
good cause to reschedule.
194.032(2)
HEARING AND DECISION
Up to 15 days
after decision
Taxpayer
Appraiser
Collector
Can appeal a VAB decision about homestead
exemption or tax deferral to the circuit court of the
cou nty.
196.151
197.2425
Up to 60 days
after decision
Taxpayer
Appraiser
Can appeal a VAB decision about assessment
value and portability denial to the circuit court of the
county.
193.155(3)(a)
193.155(8)(l)
194.171(2)
By 20 days after the last
day the b oard is in session
VAB Issue a written decision and send the decision to the
petitioner.
194.034(2)