VAB Calendar
VALUE ADJUSTMENT BOARD CALENDAR
Consult the statutory reference before taking action.
Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or
holiday are extended to the next business day. Dates may vary, depending on the date of an earlier action.
Dates VALUE ADJUSTMENT BOARD CALENDAR Florida Statute
January 1 Appraiser
Assessment date for real and tangible personal property. 192.042
March 1 Taxpayer
Apply to property appraiser for exemption, property classification, 196.011(1);
and portability. By March 1. 193.052(2);
193.155(8)(h)
March 31 Taxpayer
Apply to tax collector for tax 197.2423(1)
By March 31.
March 31 Taxpayer
If a taxpayer has a pending VAB petition, last day to make partial 194.014(1)
April 20 VAB
Deny petition of any taxpayer who has not made a required partial 194.014(1)(c)
payment.
April to Collector
Approve or deny all applications for deferrals. By 45 days after 197.2423(6)
May
application or as soon as practical.
Taxpayer
After a disapproval notice is mailed, taxpayer has 30 days to file 197.2425
with the VAB to appeal the disapproval of the tax deferral
application.
May 15 VAB
Earliest date to publish a notice of a meeting of the VAB to hear 196.194(2)
appeals on exemptions. Not before May 15, but at least two
weeks before the meeting.
July 1 Appraiser
Approve or deny all applications for exemptions, classifications, 196.193(5)(a);
and portability. Notify taxpayers in writing of denials of exemption, 196.151;
classification, or portability transfer. 193.155(8)(l);
193.461
Taxpayer
After denial notice is mailed, taxpayer has 30 days to file with the 194.011(3)(d);
VAB to appeal a denial of exemption or classification. 193.461(3)(a)
VAB
Can begin to hear appeals of denials of exemptions, 194.032(1)(b)
classifications, or deferrals. July 1 and after.
August Appraiser
Mail notice of proposed taxes (TRIM Notice) to taxpayer. 200.065(2)(b)
August, Taxpayer
Can request an informal conference with the property appraiser at 194.011
September
any time during the year. Often in August or September, after the
TRIM notice.
September Taxpayer
File with the clerk of the VAB for petitions about the value of real or 194.011(3)(d);
tangible personal property, portability, or denial for late filing. By 196.011(8);
th
the 25 day after the TRIM notice was mailed. Filing deadline can 193.155(8)(j);
be found on the TRIM notice. 193.461(3)(a)
November, VAB
Certify each assessment roll on Form DR-488 and attach 193.122(1)
December,
certificate to each roll. After all hearings have been held.
or later
VAB
For tax bills to be mailed on time, the board of county 193.122(1)
commissioners can order the VAB to certify each assessment roll
with an initial certificate, Form DR-488P, even if hearings are not
finished.
VAB Publish a notice of tax impact, Form DR-529. After all VAB
194.037(1)
hearings are completed.
Appraiser
Make all required extensions and certify tax rolls. After VAB 193.122(1) and (2)
certification by Form DR-488 or DR-488P.
PT-902020, R. 7/16 1
INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGSFlorida Statute
At least 25 days
VAB
Notify petitioner of his or her scheduled time of 194.032(2)
before hearing
appearance
At least 15 days Taxpayer
Give the property appraiser a list and summary of 194.011(4)(a)
before hearing
evidence and copies of documents to be presented
at the hearing.
At least 7 days Appraiser
Give the petitioner a list and summary of evidence
194.011(4)(b)
before hearing
and copies of documents to be presented at the
hearing, if the petitioner asked in writing.
Before the hearing Taxpayer
May reschedule the hearing a single time for good
194.032(2)
cause.
Appraiser
HEARING AND DECISION
Up to 15 days Taxpayer
Can appeal a VAB decision about homestead
196.151
after decision Appraiser
exemption or tax deferral to the circuit court of the
197.2425
Collector
county.
Up to 60 days Taxpayer
Can appeal a VAB decision about assessment 193.155(3)(a)
after decision Appraiser
value and portability denial to the circuit court of the 193.155(8)(l)
county.194.171(2)
By 20 days after the last VAB
Issue a written decision and send the decision to the 194.034(2)
day the board is in session
petitioner.
PT-902020, R. 7/16 2