If you feel that your market value is incorrect or you have an exemption or agricultural classification issue that you feel cannot be resolved by the Property Appraiser’s office, you have the right to file a petition to be heard before the Value Adjustment Board.
Florida Statute 194.014 requires that a petitioner before the value adjustment board:
- Who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent.
- Who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent.
The value adjustment board must deny the petition by written decision if the petitioner fails to make the payment before the taxes become delinquent. Forms and detailed information on the VAB process may be found on the Property Appraiser and Clerk of Court websites.