VAB - 02. How to Submit Petition to Appeal Property Assessments

• 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. Please contact the Property Appraiser at 561-355-3230. 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 receipt of VAB notices. If your mailing address changes, you must immediately notify the VAB Clerk in writing and provide an updated address. Current and accurate petitioner information is critical to ensure timely receipt of notices. Note: the VAB is not responsible for routine forwarding delays to out-of-state addresses.
  • Daytime telephone number
  • Email address
  • Parcel control number (PCN)
  • Estimated time needed to present your case. Note: most presentations should not exceed 15 minutes.
  • List of dates you are NOT available to attend hearings. Note: the VAB will consider a reasonable list of unavailable dates when scheduling your hearing but cannot guarantee accommodation of personal schedules. Please refer to FAQ Section 07 for information pertaining to reschedule requests.

    Hearings are anticipated to start late October

  • Signature:
  • Section 3 – If you are the OWNER and representing yourself as the taxpayer or if you are authorizing an UNLICENSED REPRESENTATIVE to represent you. (see also Section 5)
  • Section 4 –  If an EMPLOYEE, ATTORNEY or LICENSED REPRESENTATIVE is representing you, they will sign therein Section 4; your signature is not required (Section 3).
    • Licensed representatives include licensed real estate appraisers; licensed real estate brokers, and; certified public accountants.
  • Section 5 – If an UNLICENSED REPRESENTATIVE is representing you, they will sign therein Section 5. Your signature is also required (Section 3) as well as a Letter of Authorization (LOA) or Power of Attorney (POA).
  
  

• What is the deadline for filing a petition?

  Petitions appealing real property or tangible personal property values must be filed no later than 25 days after the mailing of the “Notice of Proposed Property Taxes” (also known as the “Truth in Millage” or “TRIM” notice). TRIM notices are typically mailed in August. Petitions related to LATE applications for homestead or other exemptions, or for agricultural or other classifications, must also be filed by the aforementioned “TRIM” filing deadline. The TRIM filing deadline and other important information is posted on your TRIM notice and the Property Appraiser’s website.

  Petitions appealing the DENIAL of a homestead or other exemption, or an agricultural or other classification, must be filed no later than 30 days after the date of the denial notice. The filing deadline for these petitions is stated in the denial notice.

  Late petitions may be accepted ONLY if they include a written explanation and supporting documents showing extraordinary circumstances. An 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. Vacation or non-emergency absence from the State is not an extraordinary circumstance. Please refer to Rule 12D-9.015 F.A.C. for additional information.

   

   

• Where do I file my petition form once completed?

  If you choose not to file online, you may file your petition in-person on the 2^nd floor of the Governmental Center (Room 206) or at any Clerk of the Circuit Court & Comptroller branch location. VAB petitions are not accepted at the Main Courthouse. You may mail your petition, along with a check or money order payable to the Board of County Commissioners, to the following address:

  Value Adjustment Board
  301 North Olive Avenue
  Room 206
  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.

  Note: Upon submitting your petition, you will receive a receipt via the correspondence method you selected on your petition that includes a transaction number and password. Please retain this information to use to access the myVAB system where you may view your petition status and hearing details. Petitioners whose correspondence method is by email are advised to update any electronic mailbox filters to allow emails from vab@mypalmbeachclerk.com to prevent them from going to the spam or junk email folders.

   

• Where do I obtain a petition form to file my appeal?

  A petition may be obtained by doing one of the following:

  • Visit myVAB to file and submit your petition online.
  • The following forms may be downloaded from the Florida Department of Revenue's website:
    • Form DR-486 (Petition to the Value Adjustment Board - Request for Hearing) 
    • Form DR-486PD (Petition to Appeal Tax Deferral or Penalties - Request for Hearing)
    • Form DR-486PORT (For Homestead Portability Matters - Request for Hearing)
  • Visit the VAB located on the 2^nd floor of the Governmental Center (Room 206), or any Clerk branch location. VAB petitions are not available at the Main Courthouse.
  • Visit one of the Property Appraiser’s office locations.