Clerk & Comptroller, Palm Beach County

Value Adjustment Board (VAB) Main Page

Value Adjustment Board (VAB) Service Charges & Fees

Disclaimer

FAQs: Value Adjustment Board (VAB)

Please note that it is the property owner’s responsibility to be fully informed of all the Florida laws and regulations and of their local county’s rules 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 Web sites and statutes and rules to verify their current status and for more complete information pertinent to this process.

GENERAL INFORMATION

Q What is myVAB?
Q How is my property assessed?
Q Where can I find the VAB Rules for Palm Beach County?
Q Who do I call for information?
Q Can I resolve my property assessment issues without filing an appeal with the VAB?

HOW TO SUBMIT PETITION TO APPEAL PROPERTY ASSESSMENTS

Q Where can I obtain a petition form to file my appeal?
Q Where do I file my petition once completed?
Q Can I petition multiple properties on one petition?
Q What information is needed to complete the petition form?
Q What is the deadline for filing a petition?

PETITION SERVICE CHARGES & FEES

Q Is there a filing fee?
Q What payment methods are accepted by the VAB?

PETITION WITHDRAWAL

Q How do I withdraw a petition?

EVIDENCE

Q What type of evidence would I be required to submit to support my petition?
Q When should I submit my evidence?
Q Where do I submit my evidence?

HEARINGS

Q Where will my VAB hearing be held?
Q When do I get notice of the VAB hearing?
Q What can I expect at the hearing?
Q Who will be in attendance at my hearing?
Q How can I obtain a copy of the transcript of my hearing?

RESCHEDULING/FAILURE TO APPEAR AT HEARING

Q Can I reschedule my hearing?
Q What if I cannot attend my scheduled hearing?

HEARING RESULTS/ADJUSTED TAX ROLLS

Q How will I be notified of the outcome of the hearing?
Q When does the VAB certify the tax roll?
Q If my VAB hearing is still pending when the tax bill comes out, should I still pay my taxes or wait?

PROPERTY TAX REFUNDS

Q How long do I have to wait for a refund on my property taxes?

VAB APPEALS

Q How do I appeal a decision once the VAB has made a final decision?

GENERAL INFORMATION

Q What is myVAB?
A

MyVAB is an electronic program that allows property owners to file petitions to the Value Adjustment Board via the Internet. All VAB petitioners receive access to myVAB, which allows for real-time access to their petition, allowing them to view scheduled hearings and to submit supporting materials to challenge their property’s value assessment.

 
 
Q How is my property assessed?
A

Properties are assessed by the Property Appraiser. For questions regarding property assessments and valuations, contact the Property Appraiser at (561) 355-3230 or visit http://www.pbcgov.com/papa.
 
 
Q Where can I find the VAB Rules for Palm Beach County? 
A

You may view these online at VAB Rules.
 
 
Q Who do I call for information?
A

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.
 
 
Q Can I resolve my property assessment issues without having to file an appeal with the VAB?
A 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 and/or assessed value of your property, then you may file a petition with the VAB.
 
 

HOW TO FILE A PETITION TO APPEAL PROPERTY ASSESSMENTS

Q Where can I obtain a petition form to file my appeal?
A
 
 
Q Where do I file my petition form once completed?
A

If you choose not to file online, you can file your petition in person at any of the Clerk & Comptroller’s office locations or by mail to the following address:

Value Adjustment Board
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401

Before mailing, verify that all appropriate information, signatures and payment have been provided. There is a $15 non-refundable filing fee per parcel. Insufficient information and/or payment may result in your petition being rejected and returned to the petitioner. Petitions filed to the VAB cannot be faxed or e-mailed.

 
 
Q Can I petition multiple properties on one petition?
A

One petition must be filed for each parcel control number unless the properties meet the criteria for a single joint petition. The petitioner must obtain approval from the Property Appraiser. Special forms are provided and completed by the Property Appraiser for multiple filed petitions. These forms must be presented to the VAB clerk when filing your petitions.
 
 
Q What information is needed to complete the petition form?
A

All information requested on the petition form and listed below must be submitted along with the appropriate fee(s).

  1. Petitioner name and mailing address for mailing of all hearing notices, records of decision notices. If the address changes, the VAB clerk must be notified in writing immediately of the change of address. Notating and verifying accurate information in this area is critical to ensure timely delivery of notices, especially with out of state or out of country addresses
  2. Daytime telephone number. If applicable, also provide your FAX number, e-mail address and cell phone number. Often this information is critical in contacting a petitioner about incomplete petitions. If the VAB Clerk is unable to contact you via these references, it may result in your petition being rejected and returned.
  3. Market Value
  4. Estimate of Market Value
  5. Parcel control number (PCN)
  6. Time limit estimate for hearing presentation. Most presentations should not exceed 15 minutes.
  7. List of dates not available to attend hearing. This will avoid any unnecessary rescheduling. The VAB Clerk will try to accommodate most requests; however the VAB Clerk cannot guarantee that all personal schedules can be accommodated.
  8. Letter of Authorization. If an Agent is filing the petition on behalf of the property owner, a notarized letter of authorization must be provided to the VAB Clerk prior to the start of the hearing.

Note: If information requested is not pertinent or is unknown by the petitioner, this should be noted on the petition. Some petition information may be provided by the Property Appraiser.

 
 
Q What is the deadline for filing a petition?
A

Market and/or Assessed Value petitions filings begin on January 1 and end 25 days after the mailing of the “Notice of Proposed Property Taxes” (also known as the Truth in Millage “TRIM” notice).

Denials of homestead, wholly exempt and agricultural classification filings can be submitted July 1 through July 31. Late filing for homestead, agriculture and other exemptions filings begin March 2 and end 25 days after the mailing of the TRIM notice. The deadline and other important information are noted on the notice.

 
 

PETITION FILING FEES/PAYMENTS

Q Is there a filing fee?
A Yes. Refer to Service Charges & Fees for current fee information.
 
 
Q What payment methods are accepted by the VAB?
A
  • When filing a petition online, you may pay by MasterCard, Visa or check. When paying by check, your petition will be placed on hold until your check is received.
  • Payments made in person must be check, cash or money order.
  • By mail, you must submit a check or money order.

Payment must be submitted at the time of filing your petition. No payments will be accepted after the filing deadline. Checks and money orders must be made payable to the Board of County Commissioners.
 
 

PETITION WITHDRAWAL

Q How do I withdraw a petition?
A

You must submit your written request by a Petition Withdrawal Request form or letter to the following address:

Value Adjustment Board Clerk
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401

 
 

EVIDENCE

Q What type of evidence would I be required to submit to support my petition?
A

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.

 
 
Q When should I submit my evidence?
A All evidence should be submitted as soon as possible. It must be submitted no later than fifteen (15) calendar days before your scheduled hearing day as required by the statutory deadline. Specific information about the exchange of evidence requirements between the Property Appraiser and the petitioner is available online at Florida Statutes, Section 194.011 and Department of Revenue Rule 12D-10.0044.
 
 
Q Where do I submit my evidence?
A

All evidence must be submitted to the Property Appraiser’s main office at the following address:

Governmental Center
301 North Olive Avenue
5th Floor
West, Palm Beach, FL 33401

When submitting your evidence, please provide two copies. Do not submit evidence to the VAB Clerk.

 
 

HEARINGS

Q Where will my VAB hearing be held?
A

VAB hearings are held at the following address:

Governmental Center
301 North Olive Avenue
2nd Floor, Room 206
West Palm Beach, FL 33401

 
 
Q When do I get notice of the VAB hearing?
A 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.
 
 
Q What can I expect at the hearing?
A

The hearings are held in a quasi-judicial forum before a Special Magistrate whose role is to render an impartial recommendation as to whether a petitioner has overcome the presumption of correctness of the Property Appraiser. Special Magistrates are professional certified appraisers and attorneys appointed by and who report directly to the VAB, not the Property Appraiser’s Office.

All petition hearings are open to the public. The average hearing can last from 15 to 30 minutes. However, hearings can sometimes last longer than anticipated, so please be patient.

 
 
Q Who will be in attendance at my hearing?
A

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 “finding of facts and conclusion of law” on your appeal.

A Property Appraiser representative will also be present to uphold the assessment values and present supporting evidence. The petitioner and/or representative or agent is required to attend to present supporting evidence. Anyone other than an attorney who is representing the petitioner, must present a written, signed and notarized letter of authorization from the petitioner prior to the start of the hearing.

All petition hearings are open to the public and may be occasionally attended by others interested in observing the process.

 
 
Q How can I obtain a copy of the transcript of my hearing?
A Hearings are recorded by the VAB Clerk on audio tapes. A copy of a tape ($3.00 each) may be obtained by calling the VAB at 561-355-6289. Make checks payable to: Clerk & Comptroller
 
 

RESCHEDULING/FAILURE TO APPEAR AT HEARING

Q Can I reschedule my hearing?
A You are allowed to reschedule your hearing date a single time by written request to the VAB no less than 5 calendar days before your scheduled hearing date. If not properly notified in time and manner specified, the VAB clerk will deny a request for reschedule.
 
 
Q What if I cannot attend my scheduled hearing?
A Failure of the petitioner to appear at the scheduled hearing will result in the petitioner being listed as a “no show” and a denial of the petition. The only exception to this rule is where a petitioner submits written evidence and notifies the Clerk in writing that the Special Magistrate should consider such evidence in his/her absence.
 
 

HEARING RESULTS/ADJUSTED TAX ROLLS

Q How will I be notified of the outcome of the hearing?
A The VAB Clerk will notify each petitioner, by mail, with a written “Record of Decision” within twenty (20) calendar days of the VAB’s final certification of the adjusted tax roll. (F.S. 194.034 [2])
 
 
Q When does the VAB certify the tax roll?
A 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.
 
 
Q If my VAB hearing is still pending when the tax bill comes out, should I still pay my taxes or wait?
A 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

Q How long do I have to wait for a refund on my property taxes?
A 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

Q How do I appeal a decision once the VAB has made a final decision?
A A petitioner may file an action in Circuit Court within sixty (60) days from the date of the final certification of the VAB. (F.S. 194.171)