The 2007 Palm Beach County Value Adjustment Board (VAB) has received 11,118 petitions relating to properties within the county. This is an 8.75% increase from last year. Hearings are scheduled to begin October 15, 2007, and will continue until they are finished.
The Value Adjustment Board (VAB) serves as the decision-making authority when there is
disagreement between the taxpayer and Property Appraiser concerning property
valuation/classification. The VAB approves and hires Special Magistrates to
settle disputes regarding exemptions, classifications, and value assessments
in scheduled quasi-judicial hearings. Authority for the VAB is vested
through Florida Statutes Chapter 194 and it consists of three (3) County
Commissioners and two (2) School Board Members.
The Value Adjustment Board (VAB) offers County
property owners an opportunity to contest the assessed value set by the
Property Appraiser of their real or tangible property or to appeal the
denial of an exemption or classification. Property owners are notified each
August by the Property Appraiser of the current years assessed and market
values in a Truth in Millage (TRIM) notice that also shows the prior year's
tax and the current year's tax with and without budget changes. The VAB
accepts petitions submitted by any taxpayer who objects to the valuation
placed on their taxable real or personal property.
PETITION INFORMATION
Petitions are
available at the Property Appraiser's office or you may also obtain a
petition from the Department of Revenue's Website:
(DR-486) Value or Exemption Petition
www.myflorida.com/dor/forms/2001/dr486.pdf
(DR-486T) Personal
Property Petition
http://www.myflorida.com/dor/forms/2001/dr486t.pdf
You may file the petition with the
Clerk's office in Palm Beach County or mail it to Value Adjustment Board,
301 N. Olive Avenue, Room 203, West Palm Beach, FL 33401.
There is a $15
non-refundable filing fee per petition. All petitions received by mail
must have notarized signatures in order to be processed. Make checks payable to the Board of County Commissioners. Non-local
petitioners may call 561-355-2352 to have a petition form mailed to you.
Local petitioners may obtain a petition form from the Property Appraiser
from the following locations:
Main Office
301 N. Olive Avenue, 1st Floor
Governmental Center
West Palm Beach, Florida 33401
North County
3188 PGA Boulevard, Room #1202
Palm Beach Gardens, Florida 33410
West County
38844 State Road #80
Belle Glade, Florida 33430
Mid County
200 Civic Center Way, Suite 500
Royal Palm Beach, Florida 33411
South County
501 S. Congress Avenue
Delray Beach, Florida 33444
Petition Contents
Information furnished in the petition is essential to the VAB's decision in each case.
The VAB will rely on the petitioner's estimate of fair market value as
stated in the petition in addition to any evidence submitted at the hearing
in deciding the merits of the petition. Each petition must include the
following in order to be considered complete:
1. All information requested on
the petition must be included. In the event that the information requested
is not pertinent to a particular petition or if it is unknown or unavailable
to the petitioner, the petitioner should indicate that such is the case on
the line provided.
2. Petitioners name and current mailing address. All information, including hearing notices and Records
of Decision, will be mailed to the address appearing on the petition unless
we are notified of a change in writing.
3. Parcel Control Number.
4. Daytime telephone number.
5. Owner of Record and/or agent name and mailing address.
6. Notarized authorization letter required if an agent or tax
consultant is representing the owner of record (provided to VAB before
the hearing date).
7. Notarized signatures of the owner or designated agent.
8. Time limit estimate (a presentation should not exceed 15 minutes).
9. Exhibits or attachments must be submitted to the Property Appraiser's office as
soon as possible but not later than 15 calendar days before your scheduled
hearing.
Note: A petition which is not fully completed, signed, notarized, and accompanied by the appropriate filing fee
(if applicable) will be returned to the petitioner and will not be considered timely. A copy of the petition will be returned to you after
processing by the VAB Clerk.
Where to file
Petitions may be mailed to
Value Adjustment Board, 301 N. Olive Avenue, Room 203, West Palm Beach, FL
33401 or hand delivered. Petitions may also be hand delivered to:
Mid County Office
200 Civic Center Way, Suite 500
Royal Palm Beach, Florida 33411
North County Office
3188 PGA Boulevard
Palm Beach Gardens, Florida 33410
South County Office
200 West Atlantic Avenue
Delray Beach, Florida 33444
West County Office
38844 State Road #80
Belle Glade, Florida 33430
Evidence Information
All evidence should be submitted as soon as possible but no later than fifteen (15) calendar days
before your scheduled hearing day. (F.S. 194.011) Petitioners are
encouraged to submit two (2) copies of all supporting evidence with their
petition. All submitted documents should be marked with the appropriate
petition or parcel number.
The Property Appraiser is presumed by law to have correctly assessed your property. By petitioning
for a reduction of the Property Appraiser's assessment, the initial burden
is on you, the petitioner, to establish that the Property Appraiser is not
entitled to this presumption of correctness. First, in order to
overcome the presumption of correctness you must provide competent evidence
that the Property Appraiser did not consider one or more of the
following eight criteria:
1. Present cash value of the property, exclusive of reasonable fees and cost of purchase.
2. Highest and best use to which the property can be expected to be put in the immediate future and the
present use of the property.
3. Location of the property.
4. Quantity or size of the property.
5. Cost of the property and the replacement value of any improvements to the property.
6. Condition of the property.
7. Income from the property.
8. Net proceeds of the sale of the property.
It is not sufficient to show that the Property Appraiser considered the factor but merely weighed it
differently than you do (Sec. 193.011 F.S.).
Second, if the Property Appraiser considered all eight factors, you may overcome the
Property Appraiser's presumption of correctness by showing the assessment is
arbitrarily based on appraisal practices that are different from the
appraisal practices generally applied by the Property Appraiser to
comparable property within the same class and within the same county.
The presumption of correctness is a high legal standard. Merely showing personal financial
hardship or that another taxpayer's property is assessed at a lower value does not overcome the presumption of correctness.
Keeping in mind that your petition may present unique circumstances, some common examples of the type
of evidence that you may wish to present to the Special Magistrate include the following:
- Sales of comparable properties from similar areas of neighborhoods
- Photographs or other evidence of excessive physical deterioration or other factors that adversely affect your property's value
- Recent professional appraisals
- Cost of the building and land
- Income information on commercial or rental property
- Zoning or deed restrictions that limit the use of your property
How do I withdraw my petition?
You should submit your written request to withdraw your petition to the Value Adjustment Board. You may write a letter requesting withdrawal or you may use the Petition Withdrawal Request Form. Submit the withdrawal letter or form to the Value Adjustment Board Clerk, 301 North Olive Avenue, Room 203, West Palm Beach, FL 33401.
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