Question 1

What is the Value Adjustment Board (VAB) in Florida?

Accepted Answer

The VAB (Section 194.015): a quasi-judicial body in each Florida county that hears property tax assessment appeals. Composition: 2 county commissioners, 1 school board member, and 2 citizen members (appointed by the governing bodies). The VAB: reviews property tax assessments challenged by property owners, hears evidence from both the property appraiser and the petitioner, and issues written decisions. Special magistrates: the VAB may appoint special magistrates (attorneys or appraisers) to hear cases and make recommendations to the board.

Question 2

How does the VAB hearing process work?

Accepted Answer

Process: file a petition (within 25 days of the TRIM notice; fee: $5 for residential, $50 for commercial), pre-hearing conference (exchange evidence with the property appraiser), hearing (present evidence before the special magistrate or VAB; the hearing is recorded), and decision (the VAB issues a written decision; the petitioner receives a notice of the final assessed value). At the hearing: the petitioner presents first (evidence of overvaluation or incorrect assessment), the property appraiser responds (defending the assessment), and the magistrate or VAB makes findings of fact and a recommendation.

Question 3

What happens if I disagree with the VAB decision?

Accepted Answer

Disagreement: the petitioner can: appeal to the circuit court (within 60 days of the VAB’s written decision; Section 194.171), file a lawsuit for tax refund (if taxes were paid under protest), or accept the decision (the assessed value is set for the tax year). Circuit court review: the court reviews the VAB’s decision de novo (the court conducts its own review of the evidence), the burden of proof shifts: in circuit court, the presumption of correctness is not as strong, and the petitioner can present new evidence. Filing fees and costs: the petitioner may need to pay court filing fees and may be responsible for costs if unsuccessful.

Real Property Tax Appeal: Florida Vab

Florida Value Adjustment Board (VAB)

Composition

Hearing Process

Appeal

Related Terms

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