Below are some frequently asked questions regarding the VAB and the process for appealing property appraisals (assessments) and tax exemption, classification and portability denials.
Is the Value Adjustment Board part of the Property Appraiser's Office?
Do I need a Lawyer to file the petition and attend the VAB Hearing?
What do I need to bring with me to file an appeal?
Where do I obtain the forms to file my petition?
May I file online or by fax?
What is the purpose of the non-refundable $15.00 filing fee?
May I pay the VAB filing fee by personal check? By credit card?
What are the pre-hearing evidence exchange procedures?
Where do I find parking for the hearing?
May I bring a relative or friend to the hearing?
May I tape record the hearing?
What if if have a schedule conflict on the date set for the hearing?
What if I resolve my VAB issue directly with the Property Appraiser?
What if I fail to appear at the hearing?
What if I am late for the hearing?
Who will be at the hearing?
What will be the procedure followed at the hearing?
How much time will I be allowed to present my case to the Special Magistrate?
What kind of evidence and testimony should I assemble for the hearing?
If I discover additional evidence or I think of something after the hearing, may I provide that evidence to the Special Magistrate?
When will I receive the VAB decision on my petition?
What should I do if my taxes become payable before I receive the VAB decision (in other words, if I haven't received the VAB decision by November)?
Whom may I contact if I have questions about the process?
Where is the Value Adjustment Board located?
Is the Value Adjustment Board part of the Property Appraiser's office?
No. The VAB is an independent board established by Florida Statutes (Chapter 194) to hear taxpayer appeals. It is composed of two City Council members, one School Board member and two appointed citizen members. The VAB is independent of the Property Appraiser's office.
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Do I need a Lawyer to file the petition and attend the VAB Hearing?
You are not required to use the services of an attorney to file your petition or to represent you at the hearing, although many taxpayers do so. You may be represented by either an attorney or an agent. The VAB staff will also attempt to assist you in your appeal; however, VAB staff members cannot give legal advice.
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What do I need to bring with me to file an appeal?
Bring a completed petition form and $15.00 in cash, money order, or personal check (payable to "Tax Collector") for the VAB filing fee. The VAB does not accept credit cards. The filing fee is non-refundable.
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Where do I obtain the forms to file my petition?
Petition forms are available, free of charge, from the VAB office (117 W. Duval Street, Suite #430, Jacksonville, Florida, 32202) and from the Property Appraiser (231 E. Forsyth Street, Jacksonville, Florida, 32202), or you may download the forms online at VAB forms.
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May I file online or by fax?
The VAB does not currently accept e-mail or fax filings. Filings must be mailed or personally delivered. The $15.00 non-refundable filing fee must be included.
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What is the purpose of the non-refundable $15.00 filing fee?
The law requires that the filing fee be used to defray the expenses of the VAB.
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May I pay the VAB filing fee by personal check? By credit card?
Cash, money orders or your personal check are welcome; however, the VAB presently has no means to accept payment by credit card. Money orders or checks should be payable to "Tax Collector".
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What are the pre-hearing evidence exchange procedures?
You may, but are not required to, participate in an evidence exchange with the Property Appraiser. You may still present evidence if you do not participate in evidence exchange; however, if the Property Appraiser asks you in writing for specific evidence before the hearing, and you have the evidence, but refuse to give it to the Property Appraiser, that evidence cannot be used at the hearing.
If you choose to participate in an exchange of evidence, you should:
At least 15 days in advance of the Special Magistrate Hearing, the petitioner should furnish the Property Appraiser a list of evidence to be presented by the petitioner at the hearing, together with copies of all documentation to be considered by the Special Magistrate and a summary of evidence to be presented by witnesses.
If you timely furnish evidence to the Property Appraiser and if you request the Property Appraiser's evidence, in writing, the Property Appraiser must furnish you similar information no later than 7 days before the hearing. Please refer to FS 194.011(4) and FAC 12D-9.020 (proposed) for further details.
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Where do I find parking for the hearing?
On-street, metered parking is available near City Hall. There are also parking garages in the vicinity.
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May I bring a relative or friend to the hearing?
Yes. The hearings are open to the public.
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May I record the hearing?
Yes. You may also arrange for a court reporter, if you wish. The VAB will, however, record the hearing; and you may purchase copies of the VAB audio CD for $4.00 each.
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What if I have a schedule conflict on the date set for the hearing?
Please note that the VAB petition contains a blank in which you may indicate dates you or your witness(es) will not be available to attend a hearing. The VAB will attempt to schedule around any such dates provided with the petition. Should a petitioner wish to do so, a petitioner may reschedule a hearing one single time by filing with the VAB a written hearing reschedule request. THE WRITTEN REQUEST TO RESCHEDULE MUST BE RECEIVED BY THE VAB NO LESS THAN FIVE (5) DAYS BEFORE THE DAY OF THE ORIGINALLY SCHEDULED HEARING in person, by Fax at (904)630-0576, or by U.S. mail to:
Value Adjustment Board
City Hall at St. James
117 W. Duval Street, Suite 430
Jacksonville, Florida 32202
Additional reschedule requests will only be granted for documented good cause.
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What if I resolve my VAB issue directly with the Property Appraiser?
If you have settled your issues and wish to withdraw your petition, you must file a written withdrawal notice with the VAB. You may fax that form to (904)630-0576 or mail it to:
Value Adjustment Board
City Hall at St. James
117 W. Duval Street, Suite 430
Jacksonville, Florida 32202
If the VAB does not receive a written withdrawal of your petition, you may be treated as a "failure to appear". (See below FAQ)
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What if I fail to appear at the hearing?
If you do not appear by the commencement of a scheduled hearing and you have not indicated a desire to have your petition heard without your attendance and a good cause request is not pending, the Special Magistrate will allow at least three business days for you to provide good cause before issuing a decision or recommended decision. If you make a good cause request within this time period, the board or board designee will rule on the good cause request before determining that the hearing should be rescheduled or that the board or Special Magistrate should issue a decision or recommended decision.
If you do not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or Special Magistrate should issue a decision or recommended decision.
If the board or board designee finds good cause for the petitioner's failure to appear the VAB Clerk will reschedule the hearing.
If the board or board's designee does not find good cause for your failure to appear, the board or Special Magistrate will issue a decision or recommended decision.
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What if I am late for the hearing?
If the schedules of the Special Magistrate and the Property Appraiser permit, the Special Magistrate may (but is not required to) delay the hearing a few minutes to accommodate a tardy petitioner. If the petitioner fails to appear on time, then he or she may be treated as a "failure to appear". (See above FAQ)
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Who will be at the hearing?
The Special Magistrate (who is a neutral hearing officer appointed by the VAB to hear your case) and a representative from the Property Appraiser's office. The Property Appraiser's attorney attends some (but not all) hearings. It is rare that other people are present; but the hearings are open to the public.
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What will be the procedure followed at the hearing?
The Special Magistrate will introduce the parties and make an introductory statement. If either party requests, all witnesses will be asked to swear or affirm that their testimony will be the truth.
The Property Appraiser is entitled to a presumption of correctness, if he furnishes the VAB sufficient evidence that he properly developed your assessment. The Property Apprialser will be given the opportunity to show (by a preponderance of evidence) that he correctly developed your assessment; and you will be given the opportunity to provide evidence to the contrary.
The Taxpayer will then present evidence and testimony that the assessment exceeds just value; and the Property Appraiser will be given the opportunity to respond. Typically, the taxpayer is given the opportunity to "have the last word". Both, the petitioner and the property appraiser, are permitted to cross examine each other's witnesses. Special Magistrate hearings are not controlled by strict rules of evidence and procedure, but fundamental due process shall be observed and will govern the proceedings. The Special Magistrate is allowed discretion in regard to the conduct of the hearing. Proceedings should be orderly, dignified, fair, and impartial. The Special Magistrate will probably not announce a ruling at the hearing, and copies of the Special Magistrate's recommendation and the boards' final decision will be mailed to all parties at a later time.
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How much time will I be allowed to present my case to the Special Magistrate?
The Special Magistrate has the discretion to control the length of the hearing. Usually, a taxpayer is permitted 15 minutes to put on a residential case and 15 minutes to present a commercial case. The Property Appraiser will be allowed a similar time for his response, (for a total average hearing length of 1/2 hour). The petition form contains space for the petitioner to indicate the expected time needed to present the petition; and the Special Magistrate may request all partites to adhere to those limits.
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What kind of evidence and testimony should I assemble for the hearing?
You may present any evidence that reasonably supports the contentions on which you are basing your petition. Among other things, this includes live testimony, appraisals, photographs, evidence of comparable sales, surveys and the like. The Special Magistrate will retain your submitted evidence for the VAB file; so you should be sure to bring a copy for your own records.
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If I discover additional evidence or I think of something after the hearing, may I provide that evidence to the Special Magistrate?
No. Neither VAB members nor the Special Magistrate may discuss your petition with you or the Property Appraiser except during the hearing. Only evidence that is properly presented at the hearing will be considered.
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When will I receive the VAB decision on my petition?
The VAB must review thousands of petitions, and the process can be time consuming. You may not receive your written decision for several months following your hearing. If you have questions about the status of your decision, telephone the VAB at (904)630-7370, and be prepared to furnish your "VAB number" (found on your notice of hearing and your copy of the VAB petition) and your parcel identification number (the "RE#") when making your inquiry.
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What should I do if my taxes become payable before I receive the VAB decision (in other words, if I haven't received the VAB decision by November)?
Because (by law) property tax bills must be mailed by November 1, a VAB Petitioner may not receive the final VAB decision on the petition until after the property tax bill is mailed. If that happens:
1. The property owner may go ahead and pay the full amount of the property tax bill as rendered. Payment of a tax shall not be deemed an admission that the tax was due. The property owner may then receive the discounts for early tax payment allowed by Section 197.162, Florida Statutes. (Those discounts equal 4% if taxes are paid in November; 3% in December; 2% in January; and 1% in February). If the VAB subsequently reduces the property's assessed value, the Tax Collector will ordinarily send the property owner a corrected tax notice within 60 to 90 days. The property owner should receive any refund due for overpaid taxes at about the same time.
2. The property owner may elect to withhold payment of property taxes until receipt of the VAB decision. IF the action of the VAB alters the taxpayer's liability (typically, because the VAB reduces the property tax assessment), then a 4% discount will apply for 30 days after the mailing of the new tax bill. Thereafter, the regular discount periods apply. HOWEVER, if the final VAB decision does NOT alter the taxpayer's liability (which is the case if the Property Appaiser prevails), then failure to timely pay property tax may result in loss of some or all of the discounts for early payment.
(For further information, refer to sections 197.102(4), 197.162, and 197.323, Florida Statutes, and sections 12D-8.021 (2) (c) and 12D-13.005, Florida Administrative Code).
The VAB does not collect taxes. You should contact the Office of the Tax Collector at (904)630-1916 to make arrangements regarding payment of disputed taxes.
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Whom may I contact if I have questions about the process?
The VAB staff (Heather Pelegrin or Nichole Staggs) at:
Value Adjustment Board
117 W. Duval Street
City Hall, Suite 430
Jacksonville, FL 32202
Tel.: (904) 630-7370
Fax: (904) 630-0576
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Where is the Value Adjustment Board located?
The VAB office is located at:
Value Adjustment Board
117 W. Duval Street
City Hall, Suite 430
Jacksonville, Florida 32202
Tel.: (904) 630-7370
Fax: (904) 630-0576
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