(2017) Broward County
Value Adjustment Board
115 S. Andrews Ave., Room 120
Fort Lauderdale, FL 33301
954-357-7205 or 954-357-5367 FAX 954-357-5573
VAB@broward.org




  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·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.
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PETITION FILING BEGINS ON AUGUST 12, 2017

IMPORTANT: Petition Filing Deadline is September 18, 2017

(Petitions Accepted On-line From August 12, 2017 through September 18, 2017)

Important Information About Required Tax Payments

Before The Tax Delinquency Date To Avoid Denial Of Your Petition

Partial Payment of Taxes:

Section 194.014, F.S., requires a partial payment of taxes on properties that have a VAB petition on or after the payment delinquency date (normally April 1, following the assessment year under review). The payment amount depends on the type of petition filed on the property.

The partial payment requirements are summarized below.

Value Appeals:   For petitions on the value of property, (and for petitions about portability) the 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 s. 197.162, F.S.

Other Assessment Appeals:   For petitions on the denial of a classification or exemption, 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, and

·         The amount of the ad valorem taxes the taxpayer admits in good faith to owe,

·         Less applicable discounts under s. 197.162, F.S.

*** If the required partial payment is not made before the delinquency date, the VAB will deny your petition.


ALL 2017 PETITIONS MUST BE RECEIVED IN THE OFFICE OF THE VALUE ADJUSTMENT BOARD
BY SEPTEMBER 18, 2017 DEADLINE!!

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.

http://dor.myflorida.com/dor/property/vab/ 


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.  A convenience fee in the amount of 2.55% will be added to the transaction amount when the payment of Statutory Fees are made by approved credit card or charge card by Mastercard, Visa, or American Express credit card, provided however, that in no event shall the convenience fee be less than $2.00. 

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 any time 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.

FILING AN PORTABILITY PETITION DR-486PORT (Transfer of Homestead Assessment Difference), PLEASE READ:

If you need to file a portability petition, DR-486PORT, you must file in the Value Adjustment Board Office.  The denial notice, DR-490PORT, from the Property Appraisers Office is required when filing a portability petition. For information on filing portability petitions (Transfer of Homestead Assessment Difference), please call the VAB office 954 357-7205 or 357-5367.

HEARINGS:

All hearings are quasi-judicial. The Value Adjustment Board appoints special magistrate attorneys and real estate appraisers to conduct its hearings. The type of petition filed determines the special magistrate who shall preside over your hearing. Attorney Special Magistrates handle Exemption Denials and Classification hearings. Appraiser Special Magistrates handle Value hearings. Your particular hearing determines the type of information, documents and/or evidence that must be submitted. Please contact the Property Appraiser's Office at 954 357-6830 for specific instructions regarding submittal of your evidence.

In accordance with 12D-9.007(8), exemption and classification hearings begin on October 15, valuation hearings will begin on November 1. Hearings will continue until all cases have been heard. Hearings are held at the Governmental Center, 115 S. Andrews Ave, Fort Lauderdale, Fl. Hearings are conducted in rooms, 200A, 200B, 211 & 211A and are located on the second floor mezzanine. Hearings are conducted between the hours of 8:30 am to 4:30 pm, Monday through Friday, excluding holidays.  Hearings are opened to the public.  If you require further information contact the VAB office at 954 357-7205 or 954 357-5367.

If a person decides to appeal any decision made by the board, agency or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based, F. S. 286.0105.

New Procedure Adopted by the Value Adjustment Board

Timeframe for Request for Legal Review

Monday, January 12, 2015

 

At the January 12, 2015 Value Adjustment Board (VAB) meeting, the Board approved a new procedure to set a timeframe for petitioners to submit a request for a legal review of Special Magistrates’ worksheets by the VAB Attorney. The Board determined that a petitioner must provide its written concerns as to where the petitioner feels the Special Magistrate made a legal error when making his/her decision.  A petitioner must file the request for legal review to the VAB within 30 calendar days from the date that the worksheet is mailed.  This policy is effective immediately, beginning with the 2014 tax cycle.  Requests may be emailed to vab@broward.org.

PUBLIC COMMENT:

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.