VALUE ADJUSTMENT BOARD FAQ's
1. What is the "Value Adjustment Board" and how does it operate?
The Value Adjustment Board ("VAB") is an administrative body established by law in each of Florida's 67 counties. Its mission is to consider property tax appeals from taxpayers on both valuation and legal issues.
Each county's VAB membership of the following:
Three (3) members of the County Board of County Commissioners
Two (2) members of the School Board.
The Clerk of the Circuit and County Courts is the Clerk of the Value Adjustment Board (VAB). The VAB as a panel considers and renders a decision on all appeals of property assessed values, classifications and exemptions. The VAB has no jurisdiction or control over millages or tax rates established by taxing authorities such as the county, the school board, municipalities or special assessment districts.
The VAB's primary function is to hear evidence as to whether or not individual properties or groups of properties on which petitions are filed are assessed at their proper value and/or whether tax exemptions or agricultural classifications should be approved. The VAB cannot change your assessed value or grant an exemption or agricultural classification for any other reason, such as hardship or inability to pay.
To assist the VAB, the VAB in Miami-Dade, Broward, Palm Beach, Orange and many other counties appoints Special Magistrates who are either qualified real estate appraisers, tangible personal property appraisers, or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The primary issue for an Appraiser Special Magistrate to decide is whether or not the assessed value of the petitioned property exceeds its actual market value as of the assessment date of the relevant tax year. By statute, the assesssment date is January 1 of each year.
The primary issues to be determined by Attorney Special Magistrates are whether exemptions or agricultural classifications should be granted. The issues are determioned based solely on the evidence presented at the VAB hearing. The taxpayer gets at least 20 days notice before the hearing and is reposnsible for submitting the evidence to the county property appraiser for review at least 15 days before the VAB hearing.
Both the VAB and the Special Magistrates are independent of the Property Appraiser's office. In fact, the Property Appraiser is merely one of the two parties before the VAB or the Special Magistrate. The other party is the taxpayer. Municipalities, too, have the right to be noticed of and to particpate in the hearing, since their tax base is at stake--at least in some small portion--with respect to each taxpayer owning and petitioning on property in the municipality.
If the VAB decides that it does not agree with the Property Appraiser regarding the assessed value of a taxpayer's the VAB has the authority to reduce the property’s assessed value to its actual fair market value. If the VAB reduces an assessment within the limits described below, then the Property Appraiser must accept the reduction and may not appeal the VAB decision by filing suit in court. If, however, the VAB decision results in a reduction exceeding the limits described below, the Property Appraiser may appeal the VAB decision by filing suit in circuit court.
ASSESSED VALUE MAXIMUM ADJUSTMENT PERMITTED
$50,000 or less 15%
In excess of $50,000,
but not more than $500,000 10%
In excess of $500,000,
but not more than $1,000,000 7.5%
In excess of $1,000,000 5%
2. How do I appeal my property taxes?
If you are contesting the Property Appraiser's denial of your application for tax exemption or agricultural classification, the ststutes provide that you must file a petition with the VAB no later than 30 days following the mailing of the Property Appraiser's denial notice. (Denial notices are generally mailed no later than July 1 annually). Double check with the VAB in your county if you belive the filing time has expired, since many counties extend or relax this particular statutory deadline.
If you are contesting the "market and/or assessed" valuation of your property, you must file a petition with the VAB no later than 25 days following the mailing of the Property Appraiser's "Notice of Proposed Property Taxes". (N.B.: Proposed Property Tax Notices are mailed during August. Some counties mail close to the middle of August, some nearer the end of August.) While it is important to pay attention to filing deadlines, many counties relax or extend the filing deadline. So, if you think you may be too late to file, don't give up till after you check with your county VAB.
Petition forms are generally available at the Property Appraiser's office and the VAB. If you don't find it at one, you will certainly find it at the other. A filing fee of $15.00 per parcel of property (identified by a "folio" or "parcel" or "parcel control" number) is required when the petition is filed with the VAB. (N.B.: In certain cases only a $5.00 filing fee per folio is required when joint petitions are filed by condominium associations, cooperatives and others.)
After the petition is filed, the VAB will schedule you to appear before a Special Magistrate who will hear testimony and consider evidence presented by you and the Property Appraiser's representative. At or after the hearing, the Special Magistrate will make a recommendation to the VAB as to whether an adjustment to your tax assessment should be granted, and the VAB will later consider and act on the Special Magistrate's recommendation. In most--but not all--counties, this is done without any opportunity for further hearing.
3. Is there any way to resolve my property tax problem without having to file an appeal with the VAB?
Yes. You may request an informal conference with a representative from the Property Appraiser's office to discuss the problem. If it is determined that an obvious factual error was made by the Property Appraiser's office, the error can be corrected without having to file a petition with the VAB. If it is determined that no such error was made, however, then you should file a petition with the VAB.
4. Where will my VAB hearing be held?
VAB hearings are normally held at the Stephen P. Clark Center, 6th Floor, 111 NW First Street, Downtown Miami. Hearings may also be held at various other locations throughout the County depending on the number and type of cases filed.
5. How will the VAB heraing be conducted?
First, the Clerk of the VAB will schedule each petitioned property for a hearing at a certain date and time, during which hearing the petitioner may present evidence in support of his or her case. The Clerk will send the petitioner a written notice of the date, time and location of the hearing. An appearance by the taxpayer or the taxpayer's representative at the hearing is generally required. An authorized attorney or professional agent may represent a petitioner at this hearing, but such representation is not required. Any taxpayer can be represented at the hearing by any other perosn, according to a ruling by the Florida Attorney General.
The VAB petition will be decided by the Special Magistrate based on the merits of the evidence presented. Hearings before the Special Magistrate are informal.
At the hearing, the Special Magistrate will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the Special Magistrate will make a written recommendation to the VAB; and the VAB will mail the petitioner a written copy of this recommendation within 20 days thereafter. Later, the VAB will also mail to the petitioner a final “Record of Decision Notice” after it officially adopts the Special Magistrate’s recommendation and certifies the assessment.
6. How do I prepare for my VAB hearing?
If you are contesting the valuatuion of your property, you should be prepared to provide evidence to support your claim, such as comparable sales, income and financial statements, appraisal reports, photographs, and other such relevant materials.
If you are contesting the denial of an application for Tax Exemption or Agricultural Classification, you should be prepared to show that the Property Appraiser's reasons for denying the application were wrong. For example, a "Green Card" can be presented to establish U.S. residency requirements for homestead exemption, and dated aerial photographs of farm crops or other good faith commerciual agricultural use may be used to provide proof of agricultural use in agricultural classification cases.
7. Am I required to submit any supporting documentary evidence to the VAB and/or the Property Appraiser prior to the day of my hearing?
You are required to submit to the Property Appraiser at a reasonable time prior to the scheduled hearing all documentation requested by the Property Appraiser, in the VAB petition form, that you intend to rely on as evidence at the hearing.
In addition, if you submit all such documentation to the Property Appraiser at least fifteen (15) days prior to the hearing, then you will be entitled to receive copies of all the documentation that the Property Appraiser intends to rely on at the hearing. The current, specific rules and procedures relating to the exchange of information and documentation between the taxpayer and the Property Appraiser are substantially as follows*:
SPECIAL NOTICE REGARDING DOCUMENT EXCHANGE WITH PROPERTY APPRAISER
Pursuant to the provisions of section 194.011, Florida Statutes, and Department of Revenue Rule 12D-10.0044, you are advised as follows:
If the taxpayer/petitioner desires to initiate an evidence exchange process, the taxpayer/petitioner must provide the Property Appraiser, at least 15 days before the scheduled hearing, a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing.
No later than 7 days after the Property Appraiser receives the petitioner's documentation, the Property Appraiser must provide the petitioner with a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing. The evidence list must contain the property record card if provided by the Clerk. In computing this 7 day period, intermediate Saturdays, Sundays and legal holidays are excluded in the computation.
If the taxpayer does not provide the information to the Property Appraiser at least 15 days prior to the hearing pursuant to #1 above, the Property Appraiser need not provide the information to the taxpayer pursuant to #2.
If the Property Appraiser does not provide the information within the time required under #2, the taxpayer will be entitled to reschedule the hearing. In such event, the taxpayer must notify the Clerk that the Property Appraiser did not fully comply, the details of such non-compliance, and request a reschedule in writing. After appropriate verification, the Clerk will reschedule the hearing. The taxpayer's timely submission of the information and documentation under #1 above shall qualify as a written request for rescheduling under #8 below even though the taxpayer's actual written request may not be submitted to the Clerk at least 5 calendar days before the scheduled appearance.
The taxpayer and Property Appraiser may agree to a different timing and method of exchange.
In computing any period of time prescribed or allowed by these rules, the day of the act, event, or default from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next day which is neither a Saturday, Sunday, or legal holiday. If the tenth day before a hearing is a Saturday, Sunday, or legal holiday, the information under #1 above shall be provided no later than the previous business day.
The summary of any testimony submitted pursuant to #1 or #2 above must be sufficiently detailed so as to reasonably inform a party of the general subject matter of the witness' testimony, and should identify the witness with reasonable certainty (e.g. by name, address, profession, occupation, etc.). Use form entitled “Value Adjustment Board Evidence List and Summary for All Parties” to assist in organizing and submitting your information and documentation. See note below (*)
The taxpayer may reschedule the hearing one time by submitting a written request to the Clerk of the VAB no less than 5 calendar days before the scheduled appearance.
* These rules and procedures may change from time to time and, therefore, you should frequently visit these websites to verify the current status.
8. Why did my taxes increase this year?
There are various reasons why taxes increase. The most common reason is a general rise in real estate market values. As property values appreciate, property taxes tend to increase proportionately. Of course, the loss of a tax exemption or agricultural classification will also impact the amount of your property taxes.
9. Why was my Homestead Tax Exemption removed this year?
The most common reason occurs when the Property Appraiser mails his notice of renewal of Homestead Exemption to taxpayers and said notice is not delivered due to the taxpayer's filing of a forwarding address with the Post Office. (NOTE: This notice is not forwardable to a new address). The Homestead Exemption is automatically revoked if the taxpayer's notice is returned undelivered, and the taxpayer also fails to respond to a follow up questionnaire asking why the address was changed and whether or not the taxpayer is still entitled to Homestead Exemption. This questionnaire is forwardable by the Post Office.
10. Why was my agricultural classification removed this year?
The most common reasons are that (1) the property's usage changed from agricultural, or (2) the property was sold to a new owner who failed to timely apply for Agricultural Classification for the year following the sale.
11. Can my VAB hearing be rescheduled to another date?
Yes. Reschedules are granted under certain circumstances, including medical emergencies, conflicting governmental appointments and death in the family.
12. If I file a petition with the VAB, will I still be required to pay the tax bill that is calculated on the Assessment I am challenging?
The filing of this petition does not prevent the taxpayer from paying the taxes on a timely basis to obtain an early payment discount and to avoid the possible assessment of interest and penalties if the appeal is denied.
13. If my VAB hearing is held after November, will I still receive the November 4% discount on my Property Tax Bill if I pay my taxes late?
You will receive the 4% discount only if your tax assessment is reduced by the VAB. For example, the "Assessed" value must be lowered in valuation cases, or requests for tax exemptions and agricultural classifications must be granted.
14. What happens after the VAB decision?
If the taxpayer accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision and wishes to continue to contest the VAB’s assessed value or the denial of an exemption or agricultural classification, the petitioner must file a lawsuit in the circuit court in accordance with section 194.171, Florida Statutes. By doing so, the petitioner places into the hands of the court the determination as to whether the assessed value by the Property Appraiser's office exceeds the market value of the petitioner's property, or whether an exemption or agricultural classification was wrongfully denied. If a property owner does not file a petition with the VAB, a lawsuit can still be filed in circuit court if done so in accordance with the strict deadlines and other technical requirements of Florida statutes.
Deadlines for filing a case should be obtained from one's attorney or the Property Appraiser's office. The dates are different depending on whether or not a petition was filed with the VAB. Timely filing is absolutely essential to proceeding with your lawsuit. This fact cannot be overemphasized!
15. If I prevail on my VAB petition, how long do I have to wait for a refund of my property taxes (or a corrected bill, if I have not previously paid the taxes)?
Tax refunds are issued only in cases where the VAB reduces the "assessed" value of the property under appeal or grants an exemption or agricultural classification resulting in a reduced tax liability. Tax refunds resulting from VAB hearings usually take six to eight weeks from the time the hearings are held. During certain times of the year, however, refunds may be issued earlier or later than usual, spometimes taking 3 months or longer. It helps to call in to the Tax Collector or Revenue Collector. Although they generally keep very good and accurate records, some refunds do from time to time "fall throughh the carcks."
16. If I succeed in getting my taxes lowered this year, will my taxes remain the same next year?
Not necessarily. The Property Appraiser is required by law to assess your property on an annual basis as of January 1. Consequently, there can be no guarantee that your taxes will remain unchanged. In fact, some counties gennerally ignore the reduction in market value on non-homestead property altogether, although others may seriuously consider it. Individual counties may vary siginificantly from one anothger on their internal policies regarding this and other administrative practices.
17. Where can I obtain a record of my hearing and how much will it cost?
Contact the VAB for information on how to order a record of a VAB hearing. The cost will be determined by the type of record requested (For example, video tape, audio tape or typed and certified verbatim transcript of testimony.)
18. Where do I appeal if I am dissatisfied with the decision of the VAB in my case and what is the for filing deadline?
Taxpayers desiring to appeal VAB decisions as to the assessed value of properties, exemptions (other than homestead exemptions) or agricultural classifications, must file suit in Circuit Court no later than 60 days following the mailing of the VAB's notices of record of decision. These notices are sent to petitioners via United States mail after all the VAB hearings have been held and the related tax rolls are certified. Taxpayer suits regarding the denial of homestead exemptions must be filed in the circuit court within 15 days after the mailing of the VAB notices of record of decision.
19. If a new deed is filed on my property which changes the name(s) of the owner, do I have to re-apply for homestead exemption?
Yes. Even if you just add a middle initial to your name on the deed, the Property Appraiser treats this as a change of ownership, which requires you to file a new application for homestead exemption.
20. When are the tax rolls certified by the VAB and the Property Appraiser?
A "preliminary" certification of the Tax Rolls, including all properties whether or not under appeal with the VAB, is performed by the VAB and the Property Appraiser's Office in October of the subject tax year. A second "final" certification of only properties under appeal with the VAB (reflecting all VAB changes) is performed the following October, after all VAB hearings are completed.
21. Who will hear my case when I appear for my VAB hearing?
If you are appealing the assessed value of your property, your case will be heard by an Appraiser Special Magistrate who is a qualified professional appraiser familiar with property valuation. If you are contesting the denial of a tax exemption or agricultural classification, your case will be heard by an "Attorney Special Magistrate" who is familiar with property tax law.
_______________________________________________________________________
Daniel A. Weiss is a former Attorney Special Magistrate for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents both residential, commercial, institutional charitable, commercial agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida, focusing on Miami-Dade, Broward, Palm Beach and Orange Counties.
Mr. Weiss has over 24 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.
In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.
For more information click here
The Value Adjustment Board ("VAB") is an administrative body established by law in each of Florida's 67 counties. Its mission is to consider property tax appeals from taxpayers on both valuation and legal issues.
Each county's VAB membership of the following:
Three (3) members of the County Board of County Commissioners
Two (2) members of the School Board.
The Clerk of the Circuit and County Courts is the Clerk of the Value Adjustment Board (VAB). The VAB as a panel considers and renders a decision on all appeals of property assessed values, classifications and exemptions. The VAB has no jurisdiction or control over millages or tax rates established by taxing authorities such as the county, the school board, municipalities or special assessment districts.
The VAB's primary function is to hear evidence as to whether or not individual properties or groups of properties on which petitions are filed are assessed at their proper value and/or whether tax exemptions or agricultural classifications should be approved. The VAB cannot change your assessed value or grant an exemption or agricultural classification for any other reason, such as hardship or inability to pay.
To assist the VAB, the VAB in Miami-Dade, Broward, Palm Beach, Orange and many other counties appoints Special Magistrates who are either qualified real estate appraisers, tangible personal property appraisers, or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The primary issue for an Appraiser Special Magistrate to decide is whether or not the assessed value of the petitioned property exceeds its actual market value as of the assessment date of the relevant tax year. By statute, the assesssment date is January 1 of each year.
The primary issues to be determined by Attorney Special Magistrates are whether exemptions or agricultural classifications should be granted. The issues are determioned based solely on the evidence presented at the VAB hearing. The taxpayer gets at least 20 days notice before the hearing and is reposnsible for submitting the evidence to the county property appraiser for review at least 15 days before the VAB hearing.
Both the VAB and the Special Magistrates are independent of the Property Appraiser's office. In fact, the Property Appraiser is merely one of the two parties before the VAB or the Special Magistrate. The other party is the taxpayer. Municipalities, too, have the right to be noticed of and to particpate in the hearing, since their tax base is at stake--at least in some small portion--with respect to each taxpayer owning and petitioning on property in the municipality.
If the VAB decides that it does not agree with the Property Appraiser regarding the assessed value of a taxpayer's the VAB has the authority to reduce the property’s assessed value to its actual fair market value. If the VAB reduces an assessment within the limits described below, then the Property Appraiser must accept the reduction and may not appeal the VAB decision by filing suit in court. If, however, the VAB decision results in a reduction exceeding the limits described below, the Property Appraiser may appeal the VAB decision by filing suit in circuit court.
ASSESSED VALUE MAXIMUM ADJUSTMENT PERMITTED
$50,000 or less 15%
In excess of $50,000,
but not more than $500,000 10%
In excess of $500,000,
but not more than $1,000,000 7.5%
In excess of $1,000,000 5%
2. How do I appeal my property taxes?
If you are contesting the Property Appraiser's denial of your application for tax exemption or agricultural classification, the ststutes provide that you must file a petition with the VAB no later than 30 days following the mailing of the Property Appraiser's denial notice. (Denial notices are generally mailed no later than July 1 annually). Double check with the VAB in your county if you belive the filing time has expired, since many counties extend or relax this particular statutory deadline.
If you are contesting the "market and/or assessed" valuation of your property, you must file a petition with the VAB no later than 25 days following the mailing of the Property Appraiser's "Notice of Proposed Property Taxes". (N.B.: Proposed Property Tax Notices are mailed during August. Some counties mail close to the middle of August, some nearer the end of August.) While it is important to pay attention to filing deadlines, many counties relax or extend the filing deadline. So, if you think you may be too late to file, don't give up till after you check with your county VAB.
Petition forms are generally available at the Property Appraiser's office and the VAB. If you don't find it at one, you will certainly find it at the other. A filing fee of $15.00 per parcel of property (identified by a "folio" or "parcel" or "parcel control" number) is required when the petition is filed with the VAB. (N.B.: In certain cases only a $5.00 filing fee per folio is required when joint petitions are filed by condominium associations, cooperatives and others.)
After the petition is filed, the VAB will schedule you to appear before a Special Magistrate who will hear testimony and consider evidence presented by you and the Property Appraiser's representative. At or after the hearing, the Special Magistrate will make a recommendation to the VAB as to whether an adjustment to your tax assessment should be granted, and the VAB will later consider and act on the Special Magistrate's recommendation. In most--but not all--counties, this is done without any opportunity for further hearing.
3. Is there any way to resolve my property tax problem without having to file an appeal with the VAB?
Yes. You may request an informal conference with a representative from the Property Appraiser's office to discuss the problem. If it is determined that an obvious factual error was made by the Property Appraiser's office, the error can be corrected without having to file a petition with the VAB. If it is determined that no such error was made, however, then you should file a petition with the VAB.
4. Where will my VAB hearing be held?
VAB hearings are normally held at the Stephen P. Clark Center, 6th Floor, 111 NW First Street, Downtown Miami. Hearings may also be held at various other locations throughout the County depending on the number and type of cases filed.
5. How will the VAB heraing be conducted?
First, the Clerk of the VAB will schedule each petitioned property for a hearing at a certain date and time, during which hearing the petitioner may present evidence in support of his or her case. The Clerk will send the petitioner a written notice of the date, time and location of the hearing. An appearance by the taxpayer or the taxpayer's representative at the hearing is generally required. An authorized attorney or professional agent may represent a petitioner at this hearing, but such representation is not required. Any taxpayer can be represented at the hearing by any other perosn, according to a ruling by the Florida Attorney General.
The VAB petition will be decided by the Special Magistrate based on the merits of the evidence presented. Hearings before the Special Magistrate are informal.
At the hearing, the Special Magistrate will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the Special Magistrate will make a written recommendation to the VAB; and the VAB will mail the petitioner a written copy of this recommendation within 20 days thereafter. Later, the VAB will also mail to the petitioner a final “Record of Decision Notice” after it officially adopts the Special Magistrate’s recommendation and certifies the assessment.
6. How do I prepare for my VAB hearing?
If you are contesting the valuatuion of your property, you should be prepared to provide evidence to support your claim, such as comparable sales, income and financial statements, appraisal reports, photographs, and other such relevant materials.
If you are contesting the denial of an application for Tax Exemption or Agricultural Classification, you should be prepared to show that the Property Appraiser's reasons for denying the application were wrong. For example, a "Green Card" can be presented to establish U.S. residency requirements for homestead exemption, and dated aerial photographs of farm crops or other good faith commerciual agricultural use may be used to provide proof of agricultural use in agricultural classification cases.
7. Am I required to submit any supporting documentary evidence to the VAB and/or the Property Appraiser prior to the day of my hearing?
You are required to submit to the Property Appraiser at a reasonable time prior to the scheduled hearing all documentation requested by the Property Appraiser, in the VAB petition form, that you intend to rely on as evidence at the hearing.
In addition, if you submit all such documentation to the Property Appraiser at least fifteen (15) days prior to the hearing, then you will be entitled to receive copies of all the documentation that the Property Appraiser intends to rely on at the hearing. The current, specific rules and procedures relating to the exchange of information and documentation between the taxpayer and the Property Appraiser are substantially as follows*:
SPECIAL NOTICE REGARDING DOCUMENT EXCHANGE WITH PROPERTY APPRAISER
Pursuant to the provisions of section 194.011, Florida Statutes, and Department of Revenue Rule 12D-10.0044, you are advised as follows:
If the taxpayer/petitioner desires to initiate an evidence exchange process, the taxpayer/petitioner must provide the Property Appraiser, at least 15 days before the scheduled hearing, a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing.
No later than 7 days after the Property Appraiser receives the petitioner's documentation, the Property Appraiser must provide the petitioner with a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing. The evidence list must contain the property record card if provided by the Clerk. In computing this 7 day period, intermediate Saturdays, Sundays and legal holidays are excluded in the computation.
If the taxpayer does not provide the information to the Property Appraiser at least 15 days prior to the hearing pursuant to #1 above, the Property Appraiser need not provide the information to the taxpayer pursuant to #2.
If the Property Appraiser does not provide the information within the time required under #2, the taxpayer will be entitled to reschedule the hearing. In such event, the taxpayer must notify the Clerk that the Property Appraiser did not fully comply, the details of such non-compliance, and request a reschedule in writing. After appropriate verification, the Clerk will reschedule the hearing. The taxpayer's timely submission of the information and documentation under #1 above shall qualify as a written request for rescheduling under #8 below even though the taxpayer's actual written request may not be submitted to the Clerk at least 5 calendar days before the scheduled appearance.
The taxpayer and Property Appraiser may agree to a different timing and method of exchange.
In computing any period of time prescribed or allowed by these rules, the day of the act, event, or default from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next day which is neither a Saturday, Sunday, or legal holiday. If the tenth day before a hearing is a Saturday, Sunday, or legal holiday, the information under #1 above shall be provided no later than the previous business day.
The summary of any testimony submitted pursuant to #1 or #2 above must be sufficiently detailed so as to reasonably inform a party of the general subject matter of the witness' testimony, and should identify the witness with reasonable certainty (e.g. by name, address, profession, occupation, etc.). Use form entitled “Value Adjustment Board Evidence List and Summary for All Parties” to assist in organizing and submitting your information and documentation. See note below (*)
The taxpayer may reschedule the hearing one time by submitting a written request to the Clerk of the VAB no less than 5 calendar days before the scheduled appearance.
* These rules and procedures may change from time to time and, therefore, you should frequently visit these websites to verify the current status.
8. Why did my taxes increase this year?
There are various reasons why taxes increase. The most common reason is a general rise in real estate market values. As property values appreciate, property taxes tend to increase proportionately. Of course, the loss of a tax exemption or agricultural classification will also impact the amount of your property taxes.
9. Why was my Homestead Tax Exemption removed this year?
The most common reason occurs when the Property Appraiser mails his notice of renewal of Homestead Exemption to taxpayers and said notice is not delivered due to the taxpayer's filing of a forwarding address with the Post Office. (NOTE: This notice is not forwardable to a new address). The Homestead Exemption is automatically revoked if the taxpayer's notice is returned undelivered, and the taxpayer also fails to respond to a follow up questionnaire asking why the address was changed and whether or not the taxpayer is still entitled to Homestead Exemption. This questionnaire is forwardable by the Post Office.
10. Why was my agricultural classification removed this year?
The most common reasons are that (1) the property's usage changed from agricultural, or (2) the property was sold to a new owner who failed to timely apply for Agricultural Classification for the year following the sale.
11. Can my VAB hearing be rescheduled to another date?
Yes. Reschedules are granted under certain circumstances, including medical emergencies, conflicting governmental appointments and death in the family.
12. If I file a petition with the VAB, will I still be required to pay the tax bill that is calculated on the Assessment I am challenging?
The filing of this petition does not prevent the taxpayer from paying the taxes on a timely basis to obtain an early payment discount and to avoid the possible assessment of interest and penalties if the appeal is denied.
13. If my VAB hearing is held after November, will I still receive the November 4% discount on my Property Tax Bill if I pay my taxes late?
You will receive the 4% discount only if your tax assessment is reduced by the VAB. For example, the "Assessed" value must be lowered in valuation cases, or requests for tax exemptions and agricultural classifications must be granted.
14. What happens after the VAB decision?
If the taxpayer accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision and wishes to continue to contest the VAB’s assessed value or the denial of an exemption or agricultural classification, the petitioner must file a lawsuit in the circuit court in accordance with section 194.171, Florida Statutes. By doing so, the petitioner places into the hands of the court the determination as to whether the assessed value by the Property Appraiser's office exceeds the market value of the petitioner's property, or whether an exemption or agricultural classification was wrongfully denied. If a property owner does not file a petition with the VAB, a lawsuit can still be filed in circuit court if done so in accordance with the strict deadlines and other technical requirements of Florida statutes.
Deadlines for filing a case should be obtained from one's attorney or the Property Appraiser's office. The dates are different depending on whether or not a petition was filed with the VAB. Timely filing is absolutely essential to proceeding with your lawsuit. This fact cannot be overemphasized!
15. If I prevail on my VAB petition, how long do I have to wait for a refund of my property taxes (or a corrected bill, if I have not previously paid the taxes)?
Tax refunds are issued only in cases where the VAB reduces the "assessed" value of the property under appeal or grants an exemption or agricultural classification resulting in a reduced tax liability. Tax refunds resulting from VAB hearings usually take six to eight weeks from the time the hearings are held. During certain times of the year, however, refunds may be issued earlier or later than usual, spometimes taking 3 months or longer. It helps to call in to the Tax Collector or Revenue Collector. Although they generally keep very good and accurate records, some refunds do from time to time "fall throughh the carcks."
16. If I succeed in getting my taxes lowered this year, will my taxes remain the same next year?
Not necessarily. The Property Appraiser is required by law to assess your property on an annual basis as of January 1. Consequently, there can be no guarantee that your taxes will remain unchanged. In fact, some counties gennerally ignore the reduction in market value on non-homestead property altogether, although others may seriuously consider it. Individual counties may vary siginificantly from one anothger on their internal policies regarding this and other administrative practices.
17. Where can I obtain a record of my hearing and how much will it cost?
Contact the VAB for information on how to order a record of a VAB hearing. The cost will be determined by the type of record requested (For example, video tape, audio tape or typed and certified verbatim transcript of testimony.)
18. Where do I appeal if I am dissatisfied with the decision of the VAB in my case and what is the for filing deadline?
Taxpayers desiring to appeal VAB decisions as to the assessed value of properties, exemptions (other than homestead exemptions) or agricultural classifications, must file suit in Circuit Court no later than 60 days following the mailing of the VAB's notices of record of decision. These notices are sent to petitioners via United States mail after all the VAB hearings have been held and the related tax rolls are certified. Taxpayer suits regarding the denial of homestead exemptions must be filed in the circuit court within 15 days after the mailing of the VAB notices of record of decision.
19. If a new deed is filed on my property which changes the name(s) of the owner, do I have to re-apply for homestead exemption?
Yes. Even if you just add a middle initial to your name on the deed, the Property Appraiser treats this as a change of ownership, which requires you to file a new application for homestead exemption.
20. When are the tax rolls certified by the VAB and the Property Appraiser?
A "preliminary" certification of the Tax Rolls, including all properties whether or not under appeal with the VAB, is performed by the VAB and the Property Appraiser's Office in October of the subject tax year. A second "final" certification of only properties under appeal with the VAB (reflecting all VAB changes) is performed the following October, after all VAB hearings are completed.
21. Who will hear my case when I appear for my VAB hearing?
If you are appealing the assessed value of your property, your case will be heard by an Appraiser Special Magistrate who is a qualified professional appraiser familiar with property valuation. If you are contesting the denial of a tax exemption or agricultural classification, your case will be heard by an "Attorney Special Magistrate" who is familiar with property tax law.
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Daniel A. Weiss is a former Attorney Special Magistrate for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents both residential, commercial, institutional charitable, commercial agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida, focusing on Miami-Dade, Broward, Palm Beach and Orange Counties.
Mr. Weiss has over 24 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.
In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.
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