Brevard County

Value Adjustment Board (VAB)

Local Administrative Procedures

October 11, 2022  

The VAB adopted the Local Administrative Procedures set forth below to facilitate its administrative review of ad valorem property tax assessments. However, the Department of Revenue Uniform Rules shall supersede these local administrative procedures to the extent of any conflict.

SECTION I.   COMPOSITION OF THE VALUE ADJUSTMENT BOARD

The Value Adjustment Board exists as a low cost, less-formal appeal process for taxpayers to challenge property assessments and other property tax issues without the expense and complication of going to Circuit Court.

The VAB is comprised of five members: two from the County’s Board of County Commissioners; one from the County’s School Board; and two citizen members, with one appointed by the School Board and one appointed by the Board of County Commissioners.

The VAB appoints special magistrates to conduct hearings and to make recommendations on petitions to the VAB. Ultimately, it is the VAB that makes the final decision. All special magistrates appointed shall enter into a Contract with the VAB and will be independent of the Property Appraiser’s Office and the Tax Collector’s Office. Special magistrates must have no less than five years’ experience as a State Certified Appraiser, member of the Florida Bar, or a member of a nationally recognized appraiser’s organization in accordance with Rule 12D-9.012(5), F.A.C. Prior to hearings, all special magistrates shall complete annual training provided by the Florida Department of Revenue (DOR).

SECTION II.   BEFORE FILING A PETITION

If the taxpayer disagrees with the Property Appraiser’s decision on the following items: 

• The assessed value of property,
• Denial of an exemption or agricultural classification,
• Denial of tax deferral,
• Denial of portability decision,
• Determination of a change of ownership or qualifying improvements, or
• Denial of tax abatement 

Florida Law provides taxpayers with four opportunities to appeal property assessment determinations: 

• A taxpayer can attend and give opinions at the public hearings where local taxing authorities consider the amount of the proposed property tax,
• A taxpayer can request a conference with the property appraiser to express disagreement and present facts that support their claim
• A taxpayer can file a petition with the Value Adjustment  Board, or
• A taxpayer can file a lawsuit in the Circuit Court 

SECTION III.   FILING A PETITION 

A. Filing Options 

A taxpayer, or authorized agent, may file online at the Web address listed above, by mail at the mailing address listed above, or in person at any of the following locations: 

A receipt of the petition indicating the assigned petition number will be provided to the petitioner after processing by the Clerk’s Office.  If at any time the petitioner does not receive a receipt for a petition which had been filed (either online, in person, or by mail), there may be a chance the petition is not considered filed or there may be an error in filing.  Should this happen, the petitioner is encouraged to contact the board clerk immediately to resolve the issue. 

B. Incomplete or Duplicate Petitions 

Incomplete Petitions that are timely filed must be completed for the VAB clerk to schedule a hearing. Incomplete petitions include those petitions with incorrect parcel numbers, incorrect mailing or property address, missing letters of authorization, missing Power of Attorney, no filing fee, etc. The VAB clerk will issue a Notice to advise the petitioner of the missing information. The petitioner will have 10 days to complete the petition. If the petition is not completed as directed in the Clerk’s Notice within the 10 days, a hearing will not be scheduled. 

C. Filing Fees 

There is a non-refundable $15 filing fee for each parcel. If a taxpayer is filing for a single-joint petition, it must be approved by the Property Appraiser’s Office prior to filing the petition, there is a $15 filing fee for the first parcel and $5 for each additional parcel. Make checks payable to Brevard County Clerk of Courts. Mail to:  P.O. Box 999, Titusville, FL 32781-0999. 

There is no fee for denial of timely-filed petition for homestead exemptions or tax deferrals, if filed within 30 days after the denial letter was sent, denial of a deployed military exemption, or if a petitioner has documentation of receiving temporary assistance from the Florida Department of Children and Families under Chapter 414, Florida Statutes. 

D. Filing Deadlines 

Florida Law provides the time frames and dates by which a petition to challenge a specific item regarding property must be filed with the VAB: 

• Assessment Appeal

Within 25 days after the Property Appraiser mails the Truth in millage (TRIM) Notice

• Exemption/Agricultural Classification Appeal

Within 30 days after the Property Appraiser mails the denial letter

• Tax Deferral Appeal

Within 30 days after the Tax Collector mails the denial letter

• Portability Appeal

Within 25 days after the Property Appraiser mails the TRIM Notice

• Change of Ownership/Control Appeal

Within 25 days after the Property Appraiser mails the TRIM Notice 

In accordance with 12D-9.015(11) F.A.C. Late filed petitions: The VAB may not extend the time for filing a petition. The VAB is not authorized to set and publish a deadline for late filed petitions, however, the failure to meet the statutory deadline does not prevent consideration of filing a petition, if the VAB Attorney determines that the petitioner has demonstrated good cause justifying consideration and the delay will not, in fact, be harmful to the performance of VAB functions in the taxing process. 

Petitions submitted after the applicable deadlines are subject to review by the VAB Attorney. Good cause petitions should be accompanied by a letter and supporting documentation, if applicable, explaining the extenuating circumstances that caused the petitioner to miss the filing deadline. The petitioner will be notified if good has been found and if the petition will be scheduled for a hearing. 

Good cause means the verifiable showing of extraordinary circumstances, as follows: 

• Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person’s attention to be diverted from filing,
• Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner’s ability to timely file,
• Miscommunication with, or misinformation received from, the VAB Clerk, Property Appraiser, or their staff, regarding the necessity of the proper procedure for timely filing, or
• Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing. 

SECTION IV.   HEARING AND OPERATING PROCEDURES 

A. Hearing Hours and Notification 

Hearings will be conducted Monday through Friday beginning at 9:00 a.m. with the last hearing scheduled at 3:00 p.m. Hearings will be held at the Viera Government Complex, 2725 Judge Fran Jamieson Way, Building B, Room 202, Viera, FL 32940. 

At least 25 days prior to the scheduled hearing the VAB Clerk will notify the petitioner by mail or email, whichever was designated on the petition, with the date and time of the scheduled hearing. 

Petitioners can attend the hearing telephonically by notifying the VAB clerk in advance of the scheduled hearing and calling 321-637-6523 at the scheduled hearing time. 

194.032 Hearing purposes: timetables 

(1)(a)  The Value Adjustment Board shall not meet earlier than 30 days and not later than 60 days after the mailing of the notice provided in 194.011(1) F.S.; however, no VAB hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The VAB shall meet for the following purposes: 

• Hearing petitions relating to assessments filed pursuant to s. 194.011(3)
• Hearing complaints relating to homestead exemptions as provided for under s. 196.151
• Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011
• Hearing appeals concerning as valorem tax deferrals and classifications
• Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. 

(b)  Notwithstanding the provisions of paragraph (a), the Value Adjustment Board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a) 2., 3., and 4. In such event, however, the VAB may not certify any assessments under s. 193.122 until DOR has approved the assessments in accordance with s 193.1142 and all hearings have been held with respect to the particular parcel under appeal. 

(c)  In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c).

(2)(a)  The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” 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. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties.

(b)  A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a).

(c)  Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties.

(3)  The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll. 

B. Reschedules 

A petitioner has the right to reschedule a hearing, one time, by submitting a written request to the Value Adjustment Board at least five (5) days before the originally scheduled hearing, not including the hearing date in calculation.  See Fla. Stat. §. 194.032(2) 

C. Withdrawals 

All requests to withdraw petitions must be made in writing.  Withdrawals can be mailed, faxed, emailed, or hand delivered. 

D. Evidence Exchange 

The VAB utilizes AXIA for collecting evidence. If a petitioner is unable to timely file using AXIA, they must provide the Property Appraiser and the Clerk with a list and summary of all evidence, including copies that will be presented on the petitioner’s behalf at the hearing, at least 15 days before the scheduled hearing. If the petitioner wishes to obtain a list and summary of the evidence the Property Appraiser intends to introduce at the hearing, a written request must be submitted, and the Property Appraiser has up to seven days prior to the hearing to provide their evidence. If the petitioner has not submitted evidence at least 15 days prior to the hearing, the Property Appraiser is not required to provide this information. 

All petitioners who will not be attending the hearing but would like their evidence heard must follow the evidence guidelines above. 

All evidence provided is available to the Property Appraiser’s Office for review. All evidence provided by the Property Appraiser’s Office will be available to the petitioner. 

Rebuttal evidence should be filed at least one day prior to the hearing. 

E. At the Hearing

A petitioner may represent him/herself at the hearing.  Hearings before the Value Adjustment Board are not proceedings that require an attorney or agent.  However, depending on the complexity or value of your property, you may want an attorney or tax agent to represent you at the hearing.  You or the property appraiser may ask that all the witnesses be sworn in at the time of your hearing.  You and the property appraiser will have an opportunity to present evidence.  There will be no bias toward or against either party at the hearing. 

The hearing schedule should be followed closely as possible without interfering with each party’s right to be heard.  If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition.  In no event shall a petitioner be required to wait more than a reasonable amount of time from the scheduled time to be heard.  The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments, or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate.  If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately.  If the board clerk finds reasonable time has elapsed, and the petitioner has not been heard, the board clerk shall find good cause is present and shall reschedule the petitioner’s hearing. 

After each hearing, the special magistrate will make a more thorough review of the information and admitted evidence, at which time he/she will make a recommendation to the board.  Once the special magistrate finalizes his/her recommendation, the clerk will promptly send a copy of that recommendation form to the petitioner and notify both parties that the board will meet to review that recommendation and make its final decision.  The final board date is noticed on the website pursuant to statutory guidelines.  You are not required to attend these meetings; however, all meetings are open to the public.  If a special magistrate heard your petition, the Value Adjustment Board may adopt the magistrate’s recommendations.  If the VAB determines the magistrate failed to consider evidence or made an incorrect legal determination, it can make a different decision than the recommendation.  The copy of the special magistrate recommendation that you will be receiving is only a recommendation to the board.  The Board will make the final decision. 

The clerk of the Value Adjustment Board will notify you in writing of the final decision on your petition.  The notice will explain whether any changes were made and will list the information that the Board relied on, as well as the legal reason for reaching the decision that was made.  This notification will be mailed within 20 days of the final board meeting.  See Fla. Stat. §. 194.034(2) 

You may file a claim with the Circuit Court if you do not agree with the decision of the board.  See Fla Stat. §. 194.171(2) and Fla. Stat. §. 194.171(6). 

If you are considering appealing any decision of the Value Adjustment Board pursuant to Fla. Stat. §. 194.171, please be advised that you may need a record of proceedings before the board and that preparation of a proper record transcript is the responsibility of the appealing party. 

SECTION V.   PARTIAL PAYMENT OF TAXES REQUIREMENT 

Florida Law requires the VAB to deny a petition filed with it by April 20, if the petitioner does not make the required payment to the Tax Collector on or before March 31.
For petitions challenging value, including portability, the required payment must include: 

• All of the non-ad valorem assessment; and
• A partial payment of at least 75-percent of the ad valorem, less applicable discounts as outlined in Section 197.162, Florida Statutes. 

For petitions regarding denial of an exemption or property substantially incomplete on January 1: 

• All of the non-ad valorem assessments: and
• The amount of the taxes that the taxpayer admits in good faith to owe, less the applicable discounts under Section 197.162, Florida Statutes.