Filing a Florida VAB Petition

The Value Adjustment Board (VAB) is each county's quasi-judicial body for hearing property tax disputes. Here is the process from reading your notice to a decision.

Step 1 — Informal review with the property appraiser

Before any petition, you may ask the property appraiser to informally confer about the assessment and present the facts supporting your view. Nothing requires this step, but the TRIM notice directs market- value questions to the appraiser first, and many disputes end here.

Step 2 — File the petition on time

• Valuation disputes: file at any time during the taxable year, on or before the 25th day after the assessment notice was mailed. The petition date for the year is printed on your TRIM notice — use it.
• Exemption denials, agricultural classifications, deferrals: file within 30 days of the mailing of the applicable denial notice.
• The petition must be on the form prescribed by the Department of Revenue, sworn, describe the property by parcel number, and be filed with the VAB clerk. A filing fee of up to $15 per parcel may apply (by VAB resolution); some appeal types are fee-exempt, and fees are waived for recipients of temporary assistance.

Step 3 — Pay the required amount

A petitioner challenging assessed value must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes (less the applicable early-payment discount) before the taxes become delinquent. If the required payment is not made, the VAB must deny the petition by written decision by April 20.

Step 4 — Exchange evidence

At least 15 days before the hearing, the petitioner gives the property appraiser a list of evidence with copies of the documentation to be considered. On written request, the property appraiser must provide their evidence list no later than 7 days before the hearing. The property appraiser must also provide your property record card when the petition is received (unless it is available online). Note: you may not withhold from the hearing evidence the property appraiser requested in writing and you denied.

Step 5 — Hearing and decision

The clerk notifies you of the hearing at least 25 calendar days in advance; hearings occur no earlier than 30 and no later than 60 days after the assessment notice mailing (subject to roll approval). In larger counties, a special magistrate (an attorney for exemption issues, a state-certified appraiser for valuation issues) takes testimony and recommends a decision. The VAB issues a written decision with findings of fact and conclusions of law within 20 calendar days after its last session day.

Step 6 — After the decision

A taxpayer may contest the assessment in circuit court (the proceeding is de novo, and the burden of proof is on the party initiating the action). Deadlines and procedures for judicial review are beyond this site's scope — confirm them with an attorney if you are considering it.

Worked example (illustrative)

Illustrative dates only — count from the mailing date shown for YOUR notice, and rely on the filing date printed on your TRIM notice.

1. Inputs: your TRIM notice is mailed August 20; the printed petition deadline is September 15 (illustrative); your hearing is scheduled for October 10.
2. Count: 25 days after August 20 is September 14 — the printed September 15 date controls, per the notice.
3. Evidence: deliver your evidence list and copies by September 25 (15 days before the hearing).
4. Payment: budget to pay at least 75% of the ad valorem taxes (less the discount) before April 1 delinquency.

What this tells you: the VAB calendar is driven by dates on your own documents — notice mailing, printed deadline, hearing notice — not by a single statewide date.

What it does not tell you: your county's actual dates, whether your specific petition type has a local fee or procedure, or any prediction of the outcome.

What AssessCheck cannot do

This site has no connection to any VAB or property appraiser, does not file petitions, and does not verify county-specific procedures. Always confirm the current year's dates with your county VAB clerk.