Information on PetitionsValue Adjustment Boards How to File Your Petition
Each county has a value adjustment board (VAB).
The VAB has five members: two from the county's
board of commissioners, one from the county's
school board, and two citizens.
Many counties use special magistrates to conduct
hearings and recommend decisions to the VAB. The
VAB makes all final decisions. Special magistrates
may review property valuation and denials of
exemptions, classifications, deferrals, and change of
ownership or control determinations.
More You File a Petition
Request an informal conference with your property
appraiser and file an appeal to your VAB if you
disagree with the:
• assessment of your property's value
• denial of an exemption or classification
• denial of a tax deferral
• portability decision
• determination of a change in ownership or
control or a qualifying improvement
• denial of tax abatements under section
197.318, Florida Statutes
You can request a conference, file an appeal, or do
both at the same time. Most property appraisers have
websites where you can search for records on your
property, or you can contact or visit their office.
In hearings before a VAB you may represent yourself,
seek assistance from a family member or friend, an
attorney, licensed real estate appraiser or broker,
certified public accountant or employee of the taxpayer
of an affiliated entity. (see s. 194.034, F.S.)
If someone who is not a licensed professional
represents you, you must sign the petition or provide
written authorization or power of attorney for your
representative.
Florida law sets the deadlines for filing a petition.
These deadlines do not change, even if you choose
to discuss the issue with your appraiser. The VAB
may charge up to $15 for filing a petition.
Days Before the Hearing
25 VAB notifies taxpayer of hearing time
15 Taxpayer gives evidence to appraiser
"See exchange of evidence section.
You must file the completed petition with the VAB
clerk by the deadlines in the table below and pay any
filing fee. If you miss the filing deadline, please
contact the clerk about the late filing. If your petition is
complete, the clerk will acknowledge receiving the
petition and send a copy of the petition to the property
appraiser.
The petition form and all other VAB forms are
available on the Department's website:
http://floridarevenue.com/property/Pages/Forms.aspx.
Petition forms are also available from the property
appraiser or clerk in your county.
Time Frames to File Your Petition
Assessment Appeal: Within 25 days after the
property appraiser mails your Notice of Proposed
Property Taxes (TRIM notice), usually in mid -August
Exemption or Classification Appeal: Within 30
days after the property appraiser mails the denial
notice. The property appraiser must mail all denial
notices by July 1.
Tax Deferral Appeal: Within 30 days after the tax
collector mails the denial notice
Portability Appeal: Within 25 days after the
property appraiser mails your TRIM notice
Change of Ownership or Control Appeal: Within
25 days after the property appraiser mails your TRIM
notice
Denied Tax Abatements under s. 197.318, F.S.:
Within 30 days after the tax collector mails the denial
notice
Paying Your Taxes
Florida law requires the VAB to deny a petition in writing
by April 20 if the taxpayer does not make a required
payment before the taxes become delinquent. (see s.
194.014(1)(c), F.S.)
For petitions on the value, including portability, the
required payment must include:
• All of the non -ad valorem assessments
• A partial payment of at least 75 percent of the
ad valorem taxes
• Less applicable discount under s. 197.162,
F. S.
For petitions on the denial of an exemption or
classification or based on an argument that the property
was not substantially complete on January 1, the
payment must include:
• All of the non -ad valorem assessments
Appraiser gives evidence to taxpayer
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• The amount of the tax that the taxpayer
admits in good faith to owe
• Less applicable discounts under s. 197.162,
F. S.
After You File Your Petition
You will receive a notice with the date, time, and
location of your hearing at least 25 days before your
hearing date. You can reschedule your hearing once
for good cause. (see s. 194.032(2), F.S.) If
rescheduled, the clerk will send notice at least 15
days before the rescheduled hearing.
Exchange of Evidence
At least 15 days before your hearing, you must give
the property appraiser a list and summary of
evidence with copies of documentation that you will
present at the hearing.
If you want the property appraiser to give you a list
and summary of the evidence and copies of
documentation that he or she will present at the
hearing, you must ask in writing. The property
appraiser must provide the information to you at least
seven days before the hearing. If the property
appraiser does not provide it, you can ask the clerk to
reschedule the hearing to a later date.
You may still be able to present evidence, and the
VAB or special magistrate may accept your evidence,
even if you did not provide it earlier. Also, if you can
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
hearing to allow time for the evidence exchange.
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide,
you cannot use the evidence during the hearing.
At the Hearing
You and the property appraiser will have an
opportunity to present evidence. The VAB should
follow the hearing schedule as closely as possible to
ensure that it hears each party.
You or the property appraiser may ask the VAB to
swear in all witnesses at your hearing.
If your hearing has not started within two hours
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the
clerk will reschedule your hearing.
After the Hearing
If a special magistrate heard your petition, the
magistrate will provide a written recommendation to
the clerk. The clerk will send copies to you and the
property appraiser.
All meetings of the VAB are open to the public.
The clerk will notify you of the VAB's final decision.
The decision notice will explain whether the VAB
made any changes. It will list the information that
the VAB considered, as well as the legal basis for
the decision.
The VAB must issue all final decisions within 20
calendar days of the last day it was in session.
You may file a lawsuit in circuit court if you do not
agree with the VAB's decision.
Local Taxing Authorities
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.
County Tax Collector
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.
Bounty Property Appraiser
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.
Bounty Value Adjustment Board (VAB)
The VAB hears appeals regarding exemptions,
classifications, property assessments, tax deferrals,
homestead portability, and change of ownership or control or
and qualifying improvement determinations.
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