Tax Payers' Guide
Value Adjustment Boards How to File Your Petition
Before You File a Petition
Time Frames to File Your Petition
Paying Your Taxes
After You File Your Petition After the Hearing
Exchange of Evidence
Property Tax Rates
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
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.
The Department of Revenue’s website has more
information about the value adjustment board and
contact information for county officials.
Property Value or Exemptions
http://dor.myflorida.com/dor/property/vab/
At the Hearing
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
The VAB hears appeals regarding exemptions,
classifications, property assessments, tax deferrals,
homestead portability, and change of ownership or control or
and qualifying improvement determinations.