A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
real or personal property.
- The taxpayer's application for any of the following exemptions or special use classifications
- homestead exemption
- any other tax exemption as provided by
Chapter 196, Florida Statutes or
- any special use classification as provided by
Chapter 193, Florida Statutes.
ALL 2011 PETITIONS MUST BE RECEIVED IN THE OFFICE OF THE VALUE ADJUSTMENT BOARD
BY SEPTEMBER 19, 2011 DEADLINE!!
The petition filing deadline has past. If you have extenuating circumstances AND documentation supporting the reasons for not filing timely, you may file a petition for good cause. This process will be submitted in our office only. We cannot accept good cause petitions on line due to the fact that we need the supporting documentation submitted with the petition. Please call 954 357-7205 or 954 357-5367 for further information.
Effective July 1, 2011
The 2011 Legislature created Section 194.014, Florida Statues, that requires taxpayers with "pending" value adjustment board petitions make a partial tax payment before the date of delinquency which is normally April 1 of each year. The required partial payment amount depends on the type of petition that was filed on the property. The partial payment requirements of the new law are:
(a) For petitions on the value of property, including portability, the required payment must include all of the non-ad valorem assessments and a partial payment of at least 75 percent of the ad valorem taxes, less applicable discounts under Section 197.162, F.S.
(b) For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete as of January 1, the required payment must include all non-ad valorem assessments and the amount of the ad valorem taxes that the taxpayer admits in good faith to be owing, less applicable discounts under Section 197.162, F.S.
The purpose of the Value Adjustment Board is to hear appeals regarding denied exemptions, petitions relating to assessments, and appeals concerning ad valorem tax deferrals.
Section 194.011(5)(b), Florida Statutes, states:
“(b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerks of circuit courts.”
Information about the value adjustment board process, rule development, training, forms, and other related documents are posted on the Department of Revenue website, at the provided link.
INSTRUCTIONS FOR FILING A PETITION:
NOTE: MULTIPLE OR CONTIGUOUS PARCELS, EXEMPTION AND CLASSIFICATION PETITIONS MUST BE FILED IN THE VALUE ADJUSTMENT BOARD OFFICE.
Please complete the appropriate online petition and click, submit. You will then be prompted to submit the VAB’s required non refundable $15.00 filing fee, plus a convenience fee, by Mastercard, Visa, or American Express credit card. You are required to submit a valid e-mail address in order to electronically submit a petition. Once you have submitted your petition you will be provided with a transaction number and password. Once you have your transaction number and password you may access this site at anytime to track the status of your petition.
If you would prefer not to use the online system for filing your petition, we have provided a link to a fillable pdf petition, please click on petition . Print the completed petition and mail it with your $15.00 non refundable filing fee, to the Value Adjustment Board, 115 South Andrews Avenue, Room 120, Fort Lauderdale, FL 33301.
FILING AN EXEMPTION PETITION, PLEASE READ:
Due to a 2009 change in state law there is no longer a need to file a petition for a late application for any exemption. A late applicant must first file an exemption application with the Property Appraiser Office. If the Property Appraiser denies your exemption, then you may file a petition in our office for the denial of your late exemption. For information on applying for an exemption, please contact the Property Appraiser’s Office at 954 357-6830. Petitions for all exemptions will not be accepted online, they must be filed in the VAB office.
The DOR Uniform Rules of Procedures became effective March 30, 2010. Under Part III, 12D-9.037(2) (i), Certification of Assessment Rolls, the Value Adjustment Board must: “Allow the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted.”
Public comment will be accepted prior to the approval of the Special Magistrate (SM) Recommendation at our monthly VAB Board meeting. The agenda will be posted each month at: http://www.broward.org/Finance/VAB/Resources/Pages/ValueAdjustmentBoardMeetings.aspx. The list of SM Recommendations will appear as Item # 4, in alphabetic order by owner’s name. You may also obtain the meeting date by accessing your file on this website. After logging into to the website, click on the petition folder, view your SM Recommendation date under "hearings scheduled section". If there is no SM Recommendation date, your petition has not been scheduled, and will be scheduled at a later date.