Value Adjustment Board

123 W. Indiana Avenue, Suite 304
DeLand, FL 32720
Office: (386) 740-5164
Fax: (386) 626-6628

Terri Pendarvis, VAB Deputy Clerk
Email: tpendarvis@volusia.org


Value Adjustment Board Member Information

Composition of the board consists of five members. There are two (2) members from the county governing board, one (1) member from the school board, and two (2) citizen members. (Section 194.015 F.S.).

2014 VAB Members:

Pat Patterson: PPatterson@volusia.org         
Deborah Denys: ddenys@volusia.org
Ray W. Pennebaker: pennebaker@hotmail.com
Dr. John Hill: jmhill1@volusia.k12.fl.us
Nick Conte: nick@delandchamber.org

Private Legal Counsel
Laurence H. Bartlett
Crotty & Bartlett, P.A.
1540 Cornerstone Blvd., Ste. 230
Daytona Beach, FL 32117
Phone: (386) 274-6395
Fax: (386) 274-7608
lbartlett@cbklegal.com

VAB Deputy Clerk:
Terri Pendarvis
tpendarvis@volusia.org

12D-9.017 Ex Parte Communication Prohibition. No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or the special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party. Value Adjustment Board questions and/or concerns should be directed to the board clerk to ensure no ex parte communication occurs.


Notice under the Americans with Disabilities Act (Title II)

In accordance with the requirements of Title II of the Americans with Disabilities Act of 1990 ("ADA"), the County of Volusia (“County”) will not discriminate against qualified individuals with disabilities on the basis of disability in its services, programs, or activities. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service, or activity of county, should contact the office of the county’s ADA Title II coordinator, George Baker, at 386-248-1760 as soon as possible but no later than two business days before the scheduled event or meeting. This paragraph shall likewise apply to written requests by a physically handicapped person needing a special accommodation to attend a public meeting in accordance with section 286.26, Florida Statutes.

A copy of the county’s Notice under the Americans with Disabilities Act (Title II) can be obtained online or requested from George Baker at 386-248-1760.


Board Meeting Information

All VAB Meetings are open to the public and located at 123 W. Indiana Avenue, on the second floor in Council Chambers. Meetings begin at 8:30 a.m., unless otherwise noted.

Meeting dates are subject to change; all meetings will be posted below pursuant to Chapter 12D-9.007(8) Florida Administrative Code.

  • Organizational Meeting: July 20, 2015 (alternate: August 3, 2015)
    Public Meeting Notice             Agenda Outline

     
  • Special Session Meeting: October 5, 2015 (alternate: October 13, 2015)
    Public Meeting Notice             Agenda Outline

     
  • Final Board Meeting: January 11, 2016 (alternate: January 25, 2016)
    Public Meeting Notice             Agenda Outline

     

Public Participation is encouraged on agenda topics. If you wish to attend a meeting and be recongnized by the Chairperson during one of the meetings listed above, please fill out Public Participation Form (below) and submit it to the board clerk no later than 10 business days prior to the meeting. In calculating the 10 days, the meeting date shall not be included in the calculation. If the 10th day falls on a Saturday, Sunday, or Legal Holiday, the written request must be filed on the previous business day.

Public Participation Form.

 

2015 Solicitation for Special Magistrate Services

Pursuant to statutory guidelines described in chapter 194.035(1), Florida Statute and Florida Administrative Code 12D-9; Volusia County VAB is seeking to obtain services of qualified special magistrates for the 2015 VAB process.


Petition Filing Deadlines

Public Notice - Filing Deadline

File a 2015 Petition Online

Annual Petition Filing Deadlines pursuant to Florida Administrative Code 12D-9.015. Petition deadlines are established by law. The filed date is the date in which a completed petition (accompanied the required filing fee) is received by the Value Adjustment Board Clerk. It is NOT the date when the petition was deposited in the US Mail for delivery.

Assessment Appeal Within 25 days after the property appraiser mailed the written Notice of Proposed Property Tax

  • Notice mailed: August  2015. Deadline: September 2015

Exemption Appeal Within 30 days after the property appraiser mailed the written notice informing that your application was denied

  • Notice mailed: June 2015. Deadline: July 2015

Classification Appeal Within 30 days after the property appraiser mailed the written notice informing that your application was denied

  • Notice mailed: June 2015. Deadline: July 2015

Pursuant to FAC 12D-9.015, The Board may not extend the time for filing a petition. Tthe statutory deadline for filing a petition to the Value Adjustment Board does not prevent consideration of such a petition by the Board when the Board Designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. "Good Cause" means the verifiable showing of extraordinary circumstances. If you file a late petition with the Value Adjustment Board, you must submit, in writing, a letter of explanation and supporting documentation supporting the late filing. All information will be provided to the Good Cause Designee for a determination, if Good Cause is found your petition will be scheduled for an applicable hearing, if Good cause is not found you will not receive a petition hearing related to your late filed petition and no further action will be taken.

For more information regarding this section, please see State of Florida, Department of Revenue, Chapter 12D-9, Florida Administrative Code http://dor.myflorida.com/dor/property/vab/.


Statutory Requirement for the Partial Payment of Taxes

Chapter 194.014, Florida Statute requires a partial payment of taxes on properties that have a VAB Petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.

Value appeals: For petitions on the value of property, the payment must include:

  • All of the non-ad valorem assessments, and
  • A partial payment of at least 75 percent of the ad valorem taxes
  • Less applicable discounts under s. 197.162, F.S.

Other assessment appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1,the payment must include:

  • All of the non-ad valorem assessments, and
  • The amount of the ad valorem taxes the taxpayer admits in good faith to owe
  • Less applicable discounts under s. 197.162, F.S.

If the petitioner fails to pay their taxes before they become delinquent on April 1 of the tax year, the VAB must deny their petition by April 20th of the same tax year. If the VAB determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at the rate of 12% per year from the date the taxes became delinquent until the unpaid amount is paid. If the VAB determines that a refund is due, the overpaid amount accrues interest at the rate of 12% per year from the date the taxes became delinquent until the refund is paid. Interest does not accrue on amounts paid in excess of 100% of the current taxes due on the tax notice.


Department of Revenue Information

Government in the Sunshine Manual
Uniform Policy and Procedures Manual
Chapter 12D-9, Florida Administrative Code
Petition Brochure
Value Adjustment Board Forms
Petition Form (DR-486)
Withdrawal Form (DR-485WI)


Value Adjustment Board Information

Brochure
Map/Driving Directions
Petition Filing Tutorial ~ Assistance with filing a petition online.


General Information

A taxpayer who objects to the assessment placed on his or her property has the right to request an informal conference with the property appraiser. The request for an informal conference is not a prerequisite to the filing of a petition. A taxpayer may request an informal conference with the property appraiser at any time during the year, (Section 194.011 FS)  The informal conference with the property appraiser DOES NOT change the statutory deadline for filing a petition with the Value Adjustment Board.

Volusia County Property Appraisers Website


Non-Refundable Petition Filing Fees

Pursuant to 12D-9.015, there is a $15.00 filing fee for each separate parcel. Pursuant to Fla. Stat. § 194.013(3) the filing fee must be paid at the same time the petition is filed. If the filing fee is not included with the petition it will be considered incomplete. Checks or money orders should be made payable to the County of Volusia.

Contiguous parcel petitions require a $15.00 for the first parcel and $5.00 each additional parcel.

There is no filing fee for denial of homestead or homestead tax deferral appeals and must be statutorily filed within 30 days of the date of denial.

The Value Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under Fla. Stat. § 414 and Fla. Stat. § 194.013(3).


Where to File a Petition

  • Mail: Volusia County Value Adjustment Board, 123 W. Indiana Ave., Room 304, DeLand, FL 32720.
  • File an online petition; a valid email address is required to file a petition online.
  • Petitions may be delivered in person to any of the following offices:
    • Value Adjustment Board Office (Deland only)
    • Property Appraiser's Office (DeLand, Orange City, Daytona Beach or New Smyrna Beach)
    • Revenue/Tag/Title Offices (DeLand, Orange City, Daytona Beach or New Smyrna Beach)

Right to Reschedule

A reschedule is allowed ONE TIME without good cause by submitting a written request to the board clerk no less than 5 calendar days prior to the hearing (12D-9.019(4)(a) F.A.C). The hearing date shall not be included in the calculation. If the 5th day falls on a Saturday, Sunday, or legal holiday, the request must be recieved on the next previous day, not a Saturday, Sunday, or legal holiday.


Hearing Information

The VAB appoints Special Magistrates to conduct hearings. A notice of hearing will be provided at least twenty-five days in advance. (Sections 12D-9.010 and 12D-9.019(3)(a) F.A.C.) If you disagree with the Final Decision of the board, you may file a claim with the Circuit Court within 15 days (for exemptions) and 60 days (for value) from the date of recusal (Section 196.151, Section 194.171 F.S.)

Director
Tammy J. Bong
tbong@volusia.org

DeLand
386-736-5934

Daytona Beach
386-257-6000, ext. 15934

New Smyrna Beach
386-423-3300, ext. 15934