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 happens if I do not attend my hearing?When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not previously submitted a good cause request, the special magistrate will not commence or proceed with the hearing and will produce a recommended decision denying the petition. The recommendation will include a finding of fact that the petitioner did not appear at the hearing and did not state good cause, and a conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. Do I have to submit any supporting documentary evidence to the VAB and/or Property Appraiser before the day of my hearing?Per Florida Statute 194.011(4)(a), any information and/or evidence a petitioner plans to present to the Value Adjustment Board must be provided to the Property Appraiser at least 15 calendar days prior to the hearing. The Property Appraiser shall also present to the petitioner its evidence at least 15 days prior to the hearing date. Supporting documentary evidence can be emailed to the Property Appraiser at [email protected]. The deadline for evidence submission will be stated on the Notice of Hearing. It is the petitioner’s responsibility to submit evidence to the Property Appraiser in a timely manner to meet the requirements of the statutory evidence exchange. DO NOT SUBMIT EVIDENCE TO THE VAB CLERK as part of the evidence exchange. Evidence received by the VAB Clerk is not forwarded to the Property Appraiser. How do I receive a copy of the Property Appraiser’s evidence?Per Florida Statute 194.011(4)(a), any information and/or evidence the Property Appraiser’s Office plans to present to the Value Adjustment Board must be provided to the Petitioner at least 15 calendar days prior to the hearing. The Property Appraiser will provide this supporting documentary evidence directly to the Petitioner according to the preferred method of communication indicated on the petition form. How is evidence handled during the hearing?The petitioner and the Property Appraiser’s Office are each required to provide a copy of their evidence for use by the Special Magistrate at the hearing. If not being brought to the hearing, evidence must be provided to the VAB Clerk five (5) business days prior to the hearing, and can be uploaded through the VAB Online Portal, mailed, or delivered in-person. Online: Copies of evidence, documentation, and information for petitions can be viewed and uploaded through the VAB online portal. In-Person: Deliver to the Value Adjustment Board Clerk located at: By Mail: Lake County Value Adjustment Board If the parties participated in the evidence exchange before the hearing, it is advised that each party should bring a copy of all evidence to reference during the hearing. Any evidence that was not submitted as part of the evidence exchange may not be accepted by the Special Magistrate during the hearing. Please note that any additional evidence submitted during the hearing will not be returned and will be kept by the VAB as part of the record. How is evidence handled if I have indicated I will not attend the hearing?If a petitioner indicates that they will not be present at the hearing but would like their evidence considered in their absence, the petitioner must submit a copy of their evidence that was included as part of the evidence exchange with the Property Appraiser. The evidence must be submitted to the VAB Clerk at least five (5) business days prior to the hearing for the evidence to be presented to the Special Magistrate on their behalf. The copies of the evidence can be uploaded through the VAB Online Portal, mailed, or delivered in person. Online: Copies of evidence, documentation, and information for petitions can be viewed and uploaded through the VAB online portal. In-Person: Deliver to the Value Adjustment Board Clerk, located at: By Mail: Lake County Value Adjustment Board The VAB Clerk WILL NOT accept evidence received either by fax or email. It is the petitioner’s responsibility to submit evidence to the Property Appraiser in a timely manner to meet the requirement of the statutorial evidence exchange. Evidence may be sent to the Property Appraiser via email at [email protected]. What happens at the hearing?The VAB Clerk will schedule each petition for a hearing before the special magistrate at a certain date and time, at which the petitioner may present evidence in support of their case. The petitioner must appear in person unless the petitioner indicates that they will not appear at the hearing, but would like for the special magistrate to consider their evidence. In either case, before the hearing, the petitioner must submit copies of their evidence to both the VAB Clerk and the Property Appraiser’s Office. The hearing is open to the public. The special magistrate will swear or affirm both the petitioner and Property Appraiser on the record. Before or at the start of the hearing, the special magistrate will provide a short verbal overview of the rules of procedure and any administrative issues necessary to conduct the hearing. After the opening statement and clarification of any questions with the parties, the special magistrate proceeds with the hearing. At a value hearing, the first issue is whether the Property Appraiser establishes a presumption of correctness for the assessment. The Property Appraiser presents evidence on this issue first. The petitioner then has an opportunity to present their evidence, after which the Property Appraiser presents their evidence. Evidence may be in the form of testimony and/or documentary evidence. Both sides may then present rebuttal evidence. After both parties present their evidence, the special magistrate will render a decision. Special magistrates base their recommended decisions on the admitted evidence and applicable law. VAB hearings are informal. Hearsay may be admitted, though fundamental due process must be observed. What happens after the hearing?After the hearing, the special magistrate will issue a written recommended decision. The VAB Clerk will send a copy of this recommended decision to the petitioner according to the preferred method of communication indicated on the petition form. The recommended decision will then be considered by the VAB at a public meeting, and the VAB will make a final decision. The VAB Clerk will send the petitioner a copy of the final decision. If the date and time of the VAB meeting are not indicated on the recommended decision that was sent, the meeting information will be posted on the Lake County Clerk of Courts’ website at least two weeks before the meeting date. You may also call the VAB Clerk for information on when and where the VAB meeting will take place. What if I don’t agree with the Special Magistrate’s Recommendation?If, before the VAB renders its final decision, a party communicates to the VAB an objection concerning a VAB process, recommended decision, or final decision, the VAB will furnish a copy of the communication to the opposing party and provide them with a reasonable opportunity to respond. The VAB’s legal counsel will then advise the VAB and/or the special magistrate as appropriate. The VAB will take appropriate action, which will vary depending on the circumstances. Am I required to attend the VAB meeting where final decisions will be made?Petitioners are not required to attend the VAB meeting at which the recommended decisions are considered and, usually, adopted. However, all meetings are open to the public and the VAB will take public comment during the meeting. For more information, please contact the VAB Clerk. What are some important websites to review for the VAB process?What happens after the Final VAB meeting?Within 20 days of the final VAB meeting, the VAB Clerk will notify each petitioner in writing of the VAB’s final decision. If you are not satisfied with the decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. |