FAQ: Other Services
Value Adjustment Board (VAB)
Value Adjustment Board - (561) 355-6289
Please note that it is the taxpayer’s responsibility to be fully informed of all Florida laws and regulations governing the Value Adjustment Board (VAB) process. As laws, rules and procedures may change from time to time, it is recommended that you thoroughly review all applicable Web sites, statutes and rules to verify their current status and for more complete information about the VAB process.
General Information
How to Submit Petition to Appeal Property Assessments
Petition Service Charges & Fees
Petition Withdrawal
Evidence
Hearings
Rescheduling a Hearing
Hearing Results/Adjusted Tax Rolls
Property Tax Refunds
VAB Appeals
General Information
What is myVAB?
MyVAB is a program available on www.mypalmbeachclerk.com that allows taxpayers to file petitions to the Value Adjustment Board online. All VAB petitioners receive access to myVAB, which gives them real-time access to their petition and allows them to view hearing schedules.
How is my property assessed?
Properties are assessed by the Property Appraiser. For questions regarding property assessments and valuations, contact the Property Appraiser by visiting www.pbcgov.com/papa or calling (561) 355-3230.
Where can I find the VAB Rules for Palm Beach County?
You may view these online at the Florida Department of Revenue's Web site. Florida law requires all county Value Adjustment Boards to use a ‘Uniform Policies and Procedures Manual’ from the Department of Revenue.
Who do I call for information?
For questions about:
- Property Taxes
- Property assessments and values, homestead exemptions, property classifications
- Filed petition, hearing date, reschedule or appeal process and/or final decision information
- Call the VAB at (561) 355-6289.
Can I resolve my property assessment issues without having to file an appeal with the VAB?
You may request an informal conference with a Property Appraiser representative by calling (561) 355-3230. If you are not satisfied with the conference or have a difference of opinion regarding the market or assessed value of your property, then you may file a petition with the VAB. Note that discussions with the Property Appraiser do not toll the deadline for filing a petition. For that reason, you may wish to file a petition prior to learning the outcome of your discussions to avoid missing the filing deadline. You can always withdraw your petition later if you reach agreement with the Property Appraiser.
How to Submit Petition to Appeal Property Assessments
Where can I obtain a petition form to file my appeal?
A petition may be obtained by doing one of the following:
Where do I file my petition form once completed?
If you choose not to file online, you may file your petition in person at the Clerk & Comptroller’s Governmental Center 1st floor office or at any branch location. VAB petitions are not accepted at the Main Courthouse. You may also mail your petition to the following address:
Value Adjustment Board
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401
Before mailing, verify that all applicable information, signatures and payment have been provided. There is a non-refundable filing fee per parcel. See Fees & Costs for the current amount. Insufficient information and/or payment will result in the petition being rejected and returned to the sender. VAB petitions cannot be filed by fax or e-mail.
Can I petition multiple properties on one petition?
One petition must be filed for each parcel control number unless the properties meet the criteria for multiple parcels on a single petition. The taxpayer must obtain prior approval from the Property Appraiser to file a single petition for multiple parcels. Special forms are provided and completed by the Property Appraiser for these cases. These forms must be presented to the VAB clerk upon filing.
What information is needed to complete the petition form?
All information requested on the petition form and listed below must be submitted along with the appropriate fee(s).
- Petitioner name and mailing address for mailing of all VAB notices. If the address changes, you must notify the VAB clerk immediately in writing and provide the correct address. Current and accurate petitioner contact information is critical to ensure timely delivery of notices, especially for out-of-state or international addresses. If applicable, petitioner should consider providing a local (Florida) contact and address to avoid forwarding delays.
- Daytime telephone number. If available, also provide a FAX number, e-mail address and cell phone number to make it easier for the VAB clerk to contact you.
- Parcel control number (PCN)
- Time limit estimate for hearing presentation. Most presentations should not exceed 15 minutes.
- List of dates you are not available to attend hearing. The VAB clerk will try to accommodate most requests, but cannot guarantee that all personal schedules can be accommodated.
- Signature. The taxpayer (the person to whom tax notices for the property are sent) must sign the petition unless he or she will be represented by someone else. If the taxpayer will be represented by an attorney or real estate professional subject to state licensure, the petition must be signed by the representative and include the representative’s bar number or state license number, as applicable. If the taxpayer will be represented by someone other than an attorney or real estate professional subject to state licensure, the representative may sign the petition only if it is accompanied by a letter signed by the taxpayer authorizing the representation.
Note: If information requested is not pertinent or is unknown by the petitioner, it should be noted on the petition. Some petition information may be provided by the Property Appraiser.
What is the deadline for filing a petition?
Real property and tangible personal property petitions must be filed between January 1 and 25 days after the mailing of the “Notice of Proposed Property Taxes” (also known as the Truth in Millage “TRIM” notice). TRIM notices are typically mailed in August.
Appeals of denials of homestead exemption, wholly exempt status, and agriculture classification must be filed between July 1 and July 31. Appeals relating to late applications for homestead, agriculture and other exemptions must be filed between March 2 and 25 days after the mailing of the TRIM notice. Deadlines and other important information are included in the TRIM notice.
Late petitions may be accepted ONLY if they include a written explanation and supporting documents showing extraordinary circumstances. One example of an extraordinary circumstance is a personal, family, or business crisis that occurred during or near the petition filing period that reasonably diverted petitioner’s attention from filing. Please note, vacation or non-emergency absence from the state or country is not an extenuating circumstance.
Petition Service Charges & Fees
Is there a filing fee?
Yes. Refer to Fees & Costs for current fee information.
What payment methods are accepted by the VAB?
- When filing a petition online, you must pay by MasterCard or Visa.
- Payments made in person must be check, cash or money order.
- By mail, you must submit a check or money order along with the petition.
Payment must be submitted at the time of filing your petition. No petition will be accepted without payment and no payment will be accepted after the filing deadline. Checks and money orders must be made payable to the Board of County Commissioners.
Petition Withdrawal
How do I withdraw a petition?
You must submit a completed form DR-485WI or a letter to the following address:
Value Adjustment Board Clerk
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401
Evidence
What type of evidence must I present at the hearing to support my petition?
Please review the Florida Department of Revenue Web site for examples of evidence listed in Florida Statute 193.
Note: The Clerk is not responsible for providing information of this type as these are legal matters and each petition may vary in required evidence criteria.
When should I submit my evidence?
Each party (petitioner and Property Appraiser) must submit their evidence directly to the VAB special magistrate at the hearing. Do not send evidence to the VAB before the hearing. In order to present evidence at the hearing without objection by the Property Appraiser, and to see Property Appraiser’s evidence before the hearing, petitioner must submit his or her evidence to the Property Appraiser (not the VAB) AND request in writing the Property Appraiser’s evidence at least fifteen (15) days before the hearing. If petitioner does both those things, the Property Appraiser must then send petitioner their evidence at least seven (7) days before the hearing. Evidence not exchanged with the other party in this manner may be objected to at the hearing and rejected by the special magistrate.
Specific information about the exchange of evidence requirements between the Property Appraiser and the petitioner is available online at the Florida Department of Revenue Web site. Please note, you must present all of your evidence at the hearing regardless of whether you previously sent it to the Property Appraiser as part of the pre-hearing evidence exchange. The Special Magistrate hears all evidence for the first time at the hearing.
Where do I submit my evidence?
You must bring all of your evidence to the hearing and be prepared to present it. If you wish to also participate in the pre-hearing evidence exchange with the Property Appraiser, it must be sent to:
Property Appraiser
Governmental Center
301 North Olive Avenue
5th Floor
West Palm Beach, FL 33401
When sending your evidence to the Property Appraiser, please provide two (2) copies. Do not submit evidence to the VAB clerk.
Hearings
Where will my VAB hearing be held?
VAB hearings are held at the following address:
Governmental Center
301 North Olive Avenue
1st Floor
West Palm Beach, FL 33401
When do I get notice of the VAB hearing?
After the filing deadline, the VAB clerk schedules hearings for each petition. You will be notified by mail of the date, time and location of your hearing at least 25 days prior to your scheduled hearing date. The hearing will be posted on the myVAB system on the Clerk’s Web site, which you will receive access to after filing a petition. VAB hearings generally begin the first week of October and continue until all petitions have been heard.
What can I expect at the hearing?
The hearings are held in a quasi-judicial forum before a Special Magistrate whose role is to render an impartial recommendation as to whether the Property Appraiser's assessment complies with applicable law and professionally accepted appraisal practices. The magistrate also determines whether or not the petitioner has proven that the Property Appraiser's assessment exceeds (or is less than, if applicable) just value. Magistrates are professional certified appraisers or attorneys. They are appointed by and report directly to the VAB, not the Property Appraiser’s Office.
All petition hearings are open to the public. Hearings may sometimes last longer than anticipated, so please be patient if your hearing does not begin precisely at the time scheduled.
Who will be in attendance at my hearing?
A qualified VAB appointed Appraiser Special Magistrate or Attorney Special Magistrate, as applicable for your type of petition, will preside, conduct, hear and review evidence presented, and issue the findings of fact and conclusions of law on your appeal. A Property Appraiser representative will also be there to present evidence to support the Property Appraiser’s assessment, which may include rebuttal of the petitioner’s evidence. The petitioner or his or her agent is required to attend the hearing to present evidence supporting the appeal unless the petitioner has indicated on his or her petition that petitioner will not attend the hearing but would like any evidence submitted to be considered at the hearing in petitioner’s absence. A member of the VAB Clerk’s staff will also be present to record the hearing.
All petition hearings are open to the public and may be attended by persons interested in observing the process. Public observers are requested to act professionally and courteously and to not disrupt the proceedings.
Who sits on the Value Adjustment Board?
VAB consists of two county commissioners, one school board member and two citizen members. The members for the 2010 petition season are: Commissioner Steven Abrams, Commissioner Karen Marcus, School Board Member William Graham, and citizen members Stormet Norem and Scott Johnston. This Board appoints the special magistrates to conduct the hearings and issue recommended decisions. Recommended decisions are not final until approved by the Board at one of their meetings.
How can I obtain a copy of the transcript of my hearing?
Hearings are recorded by the VAB Clerk. A copy of a recording (see Fees & Costs for current cost) may be obtained by calling the VAB at (561) 355-6289. Make checks payable to the Clerk & Comptroller.
Rescheduling a Hearing
Can I reschedule my hearing?
You may reschedule your hearing once, for any reason, by written request to the VAB no less than five calendar days before your scheduled hearing date. If not properly notified in the time and manner stated in the previous sentence, the VAB Clerk will deny a request to reschedule unless good cause is shown in writing with documentation before the scheduled hearing or as soon as practicable.
Hearing Results/Adjusted Tax Rolls
How will I be notified of the outcome of the hearing?
The VAB clerk will send each petitioner, by mail, a copy of the Special Magistrate's recommended decision after receiving the recommended decision from the magistrate. The VAB clerk will also send each petitioner, by mail, a written “Record of Decision” within 20 calendar days of the VAB’s final certification of the adjusted tax roll. (F.S. 194.034 [2])
When does the VAB certify the tax roll?
After all the hearings have been conducted, the VAB meets to consider the recommendations of the Special Magistrates and to certify the final adjusted tax roll. The VAB may also meet occasionally during the hearing season to approve recommended decisions and to partially certify the tax roll for hearings held up to that point. Notices of all VAB meetings will be posted on the VAB website.
If my VAB hearing is still pending when the tax bill comes out, should I still pay my taxes or wait?
If your taxes are due and you have filed a petition with the VAB that is pending a hearing, please contact the Tax Collector’s Office at (561) 355-2264.
Property Tax Refunds
How long do I have to wait for a refund on my property taxes?
Tax refunds are normally issued after the final certification of the adjusted tax roll. For additional information, please contact the Tax Collector's Office at (561) 355-2264.
VAB Appeals
How do I appeal a decision once the VAB has made a final decision?
A petitioner may file an action in Circuit Court within 60 days from the date of the final certification of the VAB. (F.S. 194.171)