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VAB settles disputes between taxpayers and the Property Appraiser. Taxpayers are notified in August of their property’s assessed and market values in a Truth in Millage (TRIM) notice. A taxpayer may file a petition with the Value Adjustment Board if he or she feels the Property Appraiser's assessment, classification or exemption status for their property is not correct.
The VAB is an independent entity and is not affiliated with the Property Appraiser or the Tax Collector. It consists of two county commissioners, one school board member and two citizen members who approve and hire Special Magistrates to settle disputes during scheduled quasi-judicial hearings. These hearings are open to the public.
Serving as Board members for the 2011 and 2012 Tax Cycles are:
Commissioners Chris Craft (Chair)
Commissioner Tod Mowery (Vice Chair)
School Board member Troy Ingersoll
Alternate School Board member Carol Hilson
Citizen Board member Kirk Young (appointed by the County Commission)
Citizen Board member Rolf Jensen (appointed by the St. Lucie County School Board)
At a VAB hearing involving denial of a classification or exemption, or involving portability transfer, the special magistrate will determine if the petitioner is entitled to the classification, exemption, or portability transfer requested by the petitioner based on evidence produced by the petitioner.
At a valuation hearing, the special magistrate will determine if the assessment complies with applicable law and professionally accepted appraisal practices. This determination is based on evidence produced by the Property Appraiser. The special magistrate will also determine if the market value exceeds just value (or is less than just value, if applicable) based on evidence produced by the petitioner.
A taxpayer may institute legal action in circuit court at any time during this process.
As Clerk of the VAB, the Clerk’s office receives and processes petitions, schedules and coordinates hearings, as well as assists Special Magistrates and the VAB members with administrative duties.
How to file a petition?
Know Your Petition Type and Deadline
1. EXEMPTIONS/CLASSIFICATION APPEALS
For exemption or classification appeals, you must file a petition with the Value Adjustment Board within 30 days from when the property appraiser mailed you the notice that your exemption or classification application was denied. These notices are usually mailed in July. (Download Petition Form DR-486)
2. LATE FILING FOR EXEMPTIONS/AGRICULTURAL CLASSIFICATION
If you missed the March 1 filing date deadline, state law now allows the VAB to accept late-filed applications until the annual TRIM Notice appeal deadline in mid-September. The absolute deadline to late file for an Exemption/agricultural classification for 2011 is September 16, 2011 (the same date as the annual deadline to file a valuation challenge to the VAB). (Download Petition Form DR-486)
3. TRANSFER OF HOMESTEAD ASSESSMENT/PORTABILITY
For transfer of homestead assessment difference petition (denial, appeal, or late filing), you must file a petition with the Value Adjustment Board within 25 days of the mailing of the Notice of Proposed Property Taxes (or TRIM Notice) by the Property Appraiser. These notices are usually mailed to taxpayers in mid-August. (Download Petition Form DR-486PORT)
4. VALUATION
For valuation appeals, you must file a petition with the Value Adjustment Board within 25 days of the mailing of the Notice of Proposed Property Taxes (or TRIM Notice) by the Property Appraiser. These notices are usually mailed to taxpayers in mid-August.
The deadline for accepting petitions on valuation issues will be in mid-September, twenty-five (25) days after the mailing of TRIM (Truth in Millage) notices by the Property Appraiser’s Office. (Download Petition Form DR-486)
After the taxpayer files a petition, he or she is encouraged to request an informal conference with the Property Appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. You may do so by contacting the Property Appraiser at their main office 772-462-1000. An informal conference with the Property Appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review.
Filing a Petition
Property owners can:
- File online using myVAB (http://www.stlucieco.gov/axiaweb2011/)
- File in person at the Clerk’s office located in County Administration Building, 2300 Virginia Ave. Room 226, Fort Pierce.
- File through mail by mailing the petition with petition fee to VAB, 2300 Virginia Ave. Room 226, Fort Pierce, FL 34982.
- Petitioners who file in person will also receive online access to their petition with myVAB.
Petition Fees
You must pay a $15.00 filing fee for each separate petition. If the petition is filed on line through myVAB, a convenience fee of $0.53 will also be added to the charge. If the petition is filed through mail, a $15 check must be accompanied with the petition. Check should be made payable to St. Lucie County Board of County Commissioners.
An owner of contiguous, undeveloped parcels of land may file a single joint petition with the Value Adjustment board if the Property Appraiser determines such parcels are substantially similar in nature. A $15.00 filing fee will be charged for the first parcel, any additional parcel will be $5.00 additional per parcel. Approval from the Property Appraiser’s office must be accompanied with the petition. All agents are encouraged to file electronically. (Download Form DR-486MU)
If the filing fee is not paid when the petition is filed, the law requires that your petition shall be deemed invalid and shall be rejected. The filing fees collected are utilized to defray the costs incurred in connection with the administration and operation of the Value Adjustment Board (Florida Statutes Section 194.013).
After filing your petition
After you file a petition with the Value Adjustment board and at least 25 days before your hearing you will receive a notice with the date, time, and location of your hearing. You are entitled to reschedule your hearing one time only by delivering a written request to the Value Adjustment Board clerk at least 5 calendar days before your scheduled hearing. (Download Reschedule Form)
A petitioner may withdraw a petition anytime after the petition is filed with the VAB by completing Withdrawal of Petition Form. (Download form DR-485WI)
Value Adjustment Board (VAB) - Evidence List and Summary for all parties (Download Form)
Hearings
All hearings are quasi-judicial. The Value Adjustment Board appoints Special Magistrate attorneys and real estate appraisers to conduct its hearings. The type of petition filed determines the Special Magistrate who shall preside over your hearing. Attorney Special Magistrates handle Exemption Denials and Classification hearings. Appraiser Special Magistrates handle value hearings. Your particular hearing determines the type of information, documents, and/or evidence that must be submitted. Please call the Property Appraiser’s Office (772-462-1000) for specific instructions regarding submittal of your evidence.
NOTICE OF EXCHANGE OF INFORMATION
Evidence to be presented in the hearing is to be submitted pursuant to F.S. 194.011(4)(a).
Q: What is evidence?
Evidence is physical documentation supporting your petition. Examples are written statements, comparable sales, income and financial statements, appraisal reports, photographs, etc.
Q: When does evidence need to be submitted?
At least 15 days before your scheduled hearing, you are responsible to provide the Property Appraiser with a list of evidence to be presented at the hearing, together with copies of all documentation you wish to be considered at the hearing. The evidence is to be mailed or hand delivered to:
St. Lucie County, Property Appraiser (Attn: VAB hearing evidence)
2300 Virginia Avenue, Ft. Pierce, FL 34982
Also, evidence may also be uploaded online at http://www.stlucieco.gov/axiaweb2011/. Once evidence has been submitted online, you must notify the VAB Secretary at 772-462-1429 or email us at valueadjustmentboard@stlucieco.org
If the 15th day falls on a Saturday, Sunday or legal holiday, please provide the previous business day.
Kindly provide three sets of copies of your supporting documentation. Please reference the parcel ID number and the petition number when sending evidence.
If you are submitting multiple petitions for adjacent or related properties and the same evidence applies to all petitions, then separate, duplicate copies of all evidence must be submitted for each petition filed.
Q: When and how do I receive the Property Appraiser's evidence?
You need to request a copy of the Property Appraiser's evidence in writing at least 15 days before your scheduled hearing. You may submit this request at the when you submit your evidence.
The Property Appraiser shall provide you with a copy of its documentation to be presented at your hearing with a list and summary of their evidence at least 7 days before your hearing.
If you do not provide the Property Appraiser your evidence per the schedule above, the Property Appraiser need not provide you its evidence in the time frame set forth above.
Representation of the Taxpayer
A taxpayer has the right, at the taxpayer’s own expense, to be represented by an attorney or by an agent.
The individual, agent, or legal entity that signs the petition becomes the agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the Property Appraiser or Tax Collector.
The agent need not be a licensed individual or person with specific qualifications and may be any person, including a family member, authorized by the taxpayer to represent them before the Value Adjustment Board.
A petition filed by an unlicensed agent must also be signed by the taxpayer or accompanied by a written authorization from the taxpayer. A petition filed by a licensed agent does not need written authorization from the taxpayer, but must provide their license number on their petition.
The term “licensed” refers to holding a license or certification under Chapter 475, Part I or Part II, F.S., being a Florida certified public accountant under Chapter 476, F.S., or membership in the Florida Bar.
Please contact the Value Adjustment Board office at 772-462-1429, or valueadjustmentboard@stlucieco.org if you have any further questions or need assistance filing your petition.
VAB Rules
Florida law requires all county Value Adjustment Boards to use a ‘Uniform Policies and Procedures Manual’ from the Department of Revenue (DOR). (to access pertinent VAB information for Petitioners)
2010 Government in the Sunshine Manual
Florida Legislature
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