State law requires a partial payment of taxes on properties that have a Value Adjustment Board petition on or before the payment delinquency date (normally April 1, following the assessment year under review however, this date can vary). If the required partial payment is not made before the delinquency date, the Value Adjustment Board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date at 941-743-1567.
Petitioners should be aware that even if a Special Magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A Special Magistrate’s recommended decision is not a final decision of the Value Adjustment Board.
The Value Adjustment Board consists of two County Commissioners, one School Board member, one residential member appointed by the Board of County Commissioners, and one business owner appointed by the School Board.
A taxpayer may file a petition with the VAB for the following reasons: The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property. The taxpayer's application for any of the following exemptions or special use classifications is denied: homestead exemption; any other tax exemption as provided by Fla. Stat. § 196; or any special use classification as provided by Fla. Stat. § 193. Fla. Stat. § 194.011(6) (a), gives a taxpayer an opportunity to file a petition appealing "...the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located...." The taxpayer can also appeal the decision of the property appraiser in that county if the property appraiser "has not stated that the taxpayer qualifies to transfer any assessment limitation difference...." These petitions are filed with the value adjustment board in the county where the new homestead property is located. Fla. Stat. § 194.011(6) directs the Value Adjustment Board in that county to immediately send a notice of appeal to the Value Adjustment Board in the county where the previous homestead was located and that board shall reconvene even if it has already adjourned. The Property Appraiser's Office is often able to resolve objections through an informal conference with the taxpayer. These informal discussions take place in the Property Appraiser's Office located at 18500 Murdock Circle, Room 328, Port Charlotte, FL 33948. The telephone numbers are: Exemptions & Portability 941-743-1496, Classified Value 941-743-1483, Real Property 941-743-1498, and Tangible Personal Property 941-743-1477.
According to Fla. Stat. § 194.013 (3), the filing fee must be paid when the petition is filed or the petition will be considered invalid and rejected. Checks or money orders (U.S. funds only) should be made payable to the Board of County Commissioners (BCC).
Please be sure the petition includes the following information:
All petitions must be filed before the deadlines established by law. Filing deadlines are as follows:
The VAB clerk will schedule a hearing date and time for all petitioners. Each petitioner should receive a written notice of hearing at least 25 calendar days prior to the hearing. The address used to mail these notices will be the address appearing on the petition form. It is the responsibility of the petitioner to notify the VAB Clerk of address changes. The Petitioner and the Property Appraiser may each reschedule the hearing a single time for Good Cause. (The term “Good Cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.)
Procedures are as follows:
In accordance with Section 194.011(4)(a), Florida Statutes, if you wish to participate in an exchange of evidence with the Property Appraiser (PAO), you must make the request in writing to the Property Appraisers Office (PAO) and provide them with the following documentation by 5:00 pm at least fifteen (15) calendar days prior to your scheduled hearing date: a list of evidence to be presented at the hearing, together with copies of all documents to be offered for consideration, and a summary of evidence to be presented by your witnesses. If petitioner complies with the requirements of Section 194.011(4)(a), PAO data shall then be provided to the petitioner at least seven (7) days prior to the hearing. Pursuant to Section 194.034(1)(d), Florida Statutes, prior to your hearing date, please provide the PAO with any and all rebuttal evidence, including witnesses and a summary of their testimony and documents, that petitioner intends to offer for consideration at the hearing in response to the evidence provided to you by the PAO. Please contact the PAO for further detail: Property Appraiser18500 Murdock Circle, Third Floor, Room 328 Port Charlotte, FL 33948 941-743-1498. In addition to your copy, it is the petitioner’s responsibility to bring to the scheduled hearing two (2) sets of their evidence which will be provided to the Special Magistrate and Clerk’s Office.