Value Adjustment Board – Frequently Asked QuestionsNOTE: Florida law prevents staff of the Lake County Clerk’s Office from providing legal advice. The information, forms, and documents contained on this website are provided to help those seeking to represent themselves without the assistance of an attorney and are meant to serve as a guide only. We do not guarantee that the information provided will achieve the result you desire. If you are using the forms or documents provided on this website, you do so at your own risk. What is the Value Adjustment Board?The Value Adjustment Board (“VAB”) is an independent governmental body which hears appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB in the county where the property is located. The VAB consists of five members: two from the Lake County Board of County Commissioners, one from the Lake County School Board, and two citizen members, one appointed by the Lake County Board of County Commissioners, and one appointed by the Lake County School Board. The Clerk of the Circuit Court and Comptroller is the Clerk of the VAB, who manages the day-to-day operations of the VAB. In Lake County, the VAB appoints special magistrates to conduct hearings and recommend decisions to the Board. Special magistrates are qualified to evaluate property valuation, exemptions, and classifications. The VAB makes final decisions based on the recommendations from the special magistrates. All references to rules governing the VAB are from the Florida Administrative Code. What is a Special Magistrate?Special magistrates are independent and neutral individuals appointed by the VAB to conduct hearings and recommend decisions to the VAB. Appraiser special magistrates are qualified real estate appraisers who hear petitions regarding real and personal property values. Attorney special magistrates are qualified attorneys who hear petitions regarding exemptions, classifications, deferrals, portability transfers, and other property tax issues. How do I contact the VAB Clerk?Office Location: Mail: Email: Phone: Please note, all communications related to a petition filed with the VAB will be shared with the Property Appraiser’s Office pursuant to Rule 12D-9.017, F.A.C. Is the VAB part of the Property Appraiser’s Office or Tax Collector’s Office?No. The VAB is an independent board established by Florida Statutes (Chapter 194.015) to hear taxpayer appeals. Is there any way to resolve my property tax issue without having to file an appeal with the VAB?All taxpayers have the right to an informal conference with the Property Appraiser’s Office regarding your property’s assessment. Some issues may be resolved by the Property Appraiser’s Office without filing a petition with the VAB or judicial review. An informal conference with the Property Appraiser is not required before filing a petition for administrative review or an action for judicial review. Do I have to file a VAB petition before filing a suit in the Circuit Court contesting my property tax assessment?No. Taxpayers may appeal their property tax assessment in the Circuit Court without filing a VAB petition. The VAB provides an alternative forum, in addition to the Circuit Court, in which taxpayers may appeal their property tax assessment. What is the deadline for filing a petition?To contest the Property Appraiser’s denial of an application for tax exemption or agricultural classification, a petition must be filed with the VAB no later than 30 days after the mailing of the Property Appraiser’s denial notice. The denial notices are usually mailed at the end of June. To contest the “market and/or assessed” value of a parcel of property, a petition must be filed with the VAB no later than 25 days after the mailing of the Property Appraiser’s Truth-in-Millage-Act (“TRIM”) Notice. The TRIM notice is usually mailed around the middle of August. Late-filed petitions will be considered by the VAB if the petitioner makes a verifiable showing of “good cause”, which requires the verifiable showing of extraordinary circumstances and the delay will not harm the VAB’s performance of its functions in the taxing process. If I file a VAB petition, am I still required to pay the tax bill based on the assessment I’m challenging?Filing a VAB petition does not prevent a taxpayer from the requirement paying their property taxes on a timely basis to obtain an early payment discount, as well as to avoid the assessment of interest and penalties if the VAB petition is denied. If a taxpayer petitions the VAB for denial or removal of a property classification, exemption, value, or portability, that taxpayer must pay all non-ad valorem assessments and a portion of the ad valorem taxes before they become delinquent, usually by April 1. When a taxpayer files a VAB petition for an assessment or portability, the taxpayer is still required to pay at least 75% of their ad valorem taxes. When a taxpayer files a VAB petition related to a classification, exemption, or whether an improvement was substantially complete on January 1, the taxpayer must make a good faith payment of the taxes they believe are owed. If the VAB grants the petition and it results in a lower tax amount, the Tax Collector’s Office will issue a refund for any overpayment. I want to take advantage of the “pay early discount” for my property taxes but I won’t receive a VAB final decision before the November deadline. What should I do?Florida law requires the VAB to deny a petition if the petitioner does not make the payment required below before it becomes delinquent, usually on April 1. These payment requirements are summarized below. For value petitions, including portability petitions, the required payment must include:
For petitions appealing the denial of a classification, exemption, or arguing that the property was not substantially complete on January 1, the payment before the delinquency date must include:
Property tax refunds resulting from property assessments reduced through the VAB process are not issued until final decisions are issued by the VAB. How do I file my petition?Completed petitions may be filed in-person, by U.S. mail, or placed in one of several drop-box locations throughout the county. Online: Petitions can be submitted and paid through the VAB online portal. Documentation and information can also be submitted through the portal for your petition. Click here to get started filing your petition. In-Person: Deliver to the Value Adjustment Board Clerk U.S. Mail: Lake County Value Adjustment Board Drop-Box Locations:
NOTE: The VAB Clerk does not accept electronic filing of VAB paperwork and will not accept petitions received either by email or fax. All petitions must be received by 5 p.m. on the date of the filing deadline to be considered timely filed. A non-refundable filing fee of $50 per petition is due at the time a petition is filed. The filing fee for a joint petition is $50, with an additional $5 fee for each additional parcel listed on the petition. A petition contesting a denial of a late-filed homestead exemption application has a filing fee of $15. No filing fee is required for petitions contesting the denial of a timely-filed homestead exemption application or homestead tax deferral appeal. If filing a petition by mail or drop-box, please only include a check or money order as your form of payment (no cash). For questions regarding the filing of petitions, call 352-742-4398. What if I need to file a contiguous (joint) petition?Prior to filing a joint petition for contiguous parcels, the taxpayer or agent MUST first submit to the Lake County Property Appraiser’s Office a list of parcels and corresponding values for review. The petitioner may use DOR form DR-486MU/Attachment to Single Joint Petition for Multiple Units Filing. A copy of this form is available on the Lake County Clerk of Courts website and the Florida Department of Revenue’s website. Once the Property Appraiser’s Office has authorized the parcels for joint filing by signing the required form, the form and the completed petition must be submitted to the VAB Clerk. A non-refundable filing fee of $50 plus $5 for each additional parcel is required at the time the petition is filed. What happens if my submitted petition is incomplete?If an incomplete petition is received, the VAB Clerk will send a notice to the petitioner. The petitioner has 10 calendar days from the date the notification is sent to submit a complete petition. Incomplete petitions will not be scheduled for a hearing until all issues have been resolved. Incomplete petitions not resolved within 10 calendar days from the date the notification is sent, and after the filing deadline, will be administratively withdrawn. The petitioner may re-file for good cause. What happens after my petition has been submitted?Once the VAB Clerk accepts a completed petition, the VAB Clerk will give the petitioner a receipt indicating the assigned file number. This file number will identify the petition throughout the VAB process. Please include the file number in all communications regarding the petition with the VAB Clerk to ensure accurate identification. The petitioner will receive a notice with the date, time, and location of the hearing at least 25 days before the hearing date. What happens if I file my petition after the filing deadline?Petitions received after the filing deadline has passed will be submitted to the attorney special magistrate for a good cause determination. Petitioners must include a statement of the reasons the petition was filed late and provide copies of all documentation supporting their statement. An attorney special magistrate will consider all late-filed petitions and make a good cause determination. If good cause is shown, the petition will be scheduled for a hearing. If good cause is not shown, the petition will not be scheduled for a hearing and will be administratively withdrawn, and the Clerk will notify the petitioner. What if I change my mind, and no longer want to pursue my petition?A petitioner may withdraw a petition at any time before a final decision has been rendered by completing form DR-485WI/Withdrawal of Petition and submitting it to the VAB Clerk by mail, fax, or email (see How do I contact VAB Clerk?). The form may be accessed on the Lake County Clerk of Courts website and the Florida Department of Revenue’s website. If the VAB does not receive a written withdrawal notice of your petition, your hearing will proceed as scheduled. How will I be notified of my hearing date?Once a petition has been scheduled for a hearing before a special magistrate, the petitioner will receive a Notice of Hearing form indicating the date, time, and location of the hearing. The Notice of Hearing will be mailed no later than 25 calendar days before the hearing date. All VAB hearings will be held in the Lake County Board of County Commission Chambers in the County Administration Building, 315 W. Main Street, Tavares, Florida 32778, unless otherwise indicated on the Notice of Hearing form. All Notice of Hearing forms will be sent according to the preferred method of communication indicated on the petition form. Is it possible to reschedule my hearing?Each party may reschedule the hearing a single time for good cause, which 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.” Reschedule requests must be submitted in writing to the VAB Clerk and include the party’s name and the petition number. We ask that requests be made at least five (5) days before the scheduled hearing to allow adequate time to process the request. The request will be reviewed to determine whether good cause exists to grant the request. If good cause is found to have been shown, the hearing will be rescheduled. If good cause has not been shown, then the hearing will proceed as scheduled and the petitioner will be notified of the good cause determination. If the hearing is rescheduled, the petitioner will also receive a new Notice of Hearing listing the new date and time of the hearing. Am I required to have an attorney or other professional represent me at a VAB hearing?No, petitioners may represent themselves in VAB proceedings. However, many petitioners do hire an attorney or other professional representation. If a petitioner wants someone other than a licensed professional to act as their agent in VAB proceedings, that person must sign the petition or the petitioner must provide written authorization for that person. Please see Rule 12D-9.018, F.A.C. for more information. Do I have to attend my hearing?No. Petitioners may indicate on the petition or submit a written statement at least five (5) days prior to the hearing that the petitioner does not wish to be present at the hearing, but would like their evidence to be considered in their absence. The petitioner would then be excused from attending the hearing and will have their evidence presented to the Special Magistrate on their behalf. Even if not attending the hearing, it is the petitioner’s responsibility to submit evidence to the Property Appraiser to meet the requirement of the statutory evidence exchange. Evidence may be sent to the Property Appraiser via email at [email protected]. What if I wish to have a telephonic hearing?A petitioner may request in writing to have a telephonic hearing. The request must be received by the VAB Clerk at least ten (10) days before the scheduled hearing date. By requesting a telephonic hearing, the petitioner agrees that all parties and witnesses shall be available at the scheduled hearing time, and all parties shall identify themselves when speaking to ensure that all parties recognize who is addressing the special magistrate at all times. The petitioner must still follow rules regarding the exchange of evidence and must also submit a duplicate copy of their evidence to the VAB Clerk at least five (5) days before the scheduled hearing. The VAB Clerk WILL NOT accept evidence received either by fax or email. Evidence may be sent to the Property Appraiser via email at [email protected]. |