123 W. Indiana Avenue, Suite 304
DeLand, FL 32720
Office: (386) 740-5164
Fax: (386) 626-6628
Terri Shivak, VAB Deputy Clerk
Email: tshivak@volusia.org
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.
2013 VAB Meetings
All VAB Meetings are open to the public and located in the TCK Building located at 123 W. Indiana Avenue, 2nd floor in Council Chambers, 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.
- 2013 Organizational Meeting: Monday, July 29, 2013 (reflecting schedule changes; originally approved for July, 8, 2013)
Quick links
File a Petition Online
Petition Filing Tutorial
Map and Driving Directions
Value Adjustment Board Forms
Department of Revenue - Uniform Policy and Procedures
Manual
Volusia County Property Appraiser
Contact information for Value Adjustment Board Members, Clerk, Private Legal Counsel
Each county has a value adjustment board with five members. There are two members from the county governing board, one
from the school board, and two citizen members.
Many counties use special magistrates to conduct hearings and recommend decisions to their board. Special magistrates
are professionals qualified in property valuation, exemptions, or classifications. In all cases, the value adjustment
board makes the final decision.
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.
All questions and concerns should be directed to the VAB clerk to ensure that no ex parte communication occurs.
Value Adjustment Board Member List
Pat Patterson
PPatterson@volusia.org
Jeff Brock
jbrock@daytonalaw.com
Vacant Position (2013 Member TBD)
Diane Smith
djsmith@volusia.k12.fl.us
Nick Conte
nick@delandchamber.org
Private Legal Counsel
Laurence Bartlett
lbartlett@cbklegal.com
VAB Deputy Clerk
Terri Shivak
tshivak@volusia.org
Department of Revenue information
Government in the Sunshine Manual
Chapter 12D-9, Florida Administrative Code
Department of Revenue Brochure
Department of Revenue - Uniform Policy and Procedures Manual
VAB Office Map and Driving Directions
Printable Map and Driving Directions
Value Adjustment Board Forms
Value Adjustment Board Forms
Petition Authorization Letter
Brochure
Annual Petition Filing Deadlines
Florida Administrative Code 12D-9.015(10): Petitions related to valuation issues may be filed at any time during the taxable year on or before the 25th day following the mailing of notice of proposed property taxes.
Florida Administrative Code 12D-9.015(11): Late Filed Petitions. The Board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions. However, the failure to meet the 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.
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/.
All petitions must be filed as established by law. The filing date is the date in which a completed petition (accompanied the required filing fee) is actually 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 your Notice of Proposed Property Taxes, usually mid-August.
- Exemption or Classification Appeal Within 30 days after the property appraiser mailed the notice that your application was denied. The property appraiser must mail all denial notices by July 1.
- Tax Deferral Appeal Within 20 days after your tax collector mailed the denial.
The Value Adjustment Board will charge a fee of $15 for filing a petition pursuant to statutory guidelines. If you
choose to file and electronic petition there will be an applicable convenience fee in addition to the petition filing
fee. A single petition convenience fee is $1.60. If you file multiple parcels the amount due is dependent on the total
petition cost.
Statutory Requirement for the Partial Payment of Taxes
Section 194.014, F.S., requires a partial payment of taxes on properties that will 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 you 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.
General Information
If you disagree with the property appraiser’s assessment on your property, or were denied an exemption or
classification you believe was in error, you have the right to discuss the issue with your property appraiser and to
file an appeal to your county value adjustment board. You can do either or both at the same time.
You may also appeal to the board if the tax collector denied your application for tax deferral. Hearings before a value
adjustment board do not require an attorney or agent. You may represent yourself or ask a family member or a
friend.
Depending on the complexity or value of your property, you may want a licensed professional, such as: a tax
representative or attorney, to represent you. If someone other than a licensed professional represents you, you must
sign the petition yourself or provide written authorization for your agent.
The deadlines below will not change, even if you choose to discuss the issue with your appraiser.
The Property Appraiser's Office is often able to resolve objections through an informal conference with the taxpayer.
These informal discussions take place in the Property Appraiser's Office. The Property Appraiser’s telephone number is
(386) 736-5901.
Persons attempting to resolve matters with the Property Appraiser's Office PRIOR to a hearing before the Value
Adjustment Board should contact their Property Appraiser's office directly to schedule said meeting.
Petitions to the Volusia County Value Adjustment Board will be heard by impartial special magistrates in a quasi-judicial forum.
Petition Authorization Letter
The Department of Revenue through Florida Administrative Code, Chapter 12D-9.018(4), requires that a petition filed by an unlicensed agent must be signed by the taxpayer or must include written authorization from the taxpayer.
Right to Reschedule
F.A.C. RULE 12D-9.019(4)(a): The petitioner may reschedule the hearing without good cause one time by submitting a
written request to the board clerk no fewer than five (5) calendar days before the scheduled appearance. To calculate
the five (5) days, the petitioner shall use calendar days and shall not include the day of the hearing in the
calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be
included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the
next previous day which is neither a Saturday, Sunday, or legal holiday.
(4)(b) A petitioner may request a rescheduling of a hearing for good cause by submitting a written request to the board
clerk before the scheduled appearance or as soon as practicable. A rescheduling for good cause shall not be treated as
the one time rescheduling to which a petitioner has a right upon timely request under Section 194.032(2), F.S. Reasons
for “good cause” that a board clerk or board designee may consider in providing for a rescheduling are:
1. Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction;
2. Illness of the petitioner or a family member;
3. Death of a family member;
4. The taxpayer’s hearing does not begin within a reasonable time of their scheduled hearing time;
5. Other reasons beyond the control of the petitioner.
(4)(c) The property appraiser or tax collector may submit a written request to the board clerk to reschedule the
hearing, and must provide a copy of the request to the petitioner. If there is a conflict, such as the attorney or
staff needs to attend two different hearings which are scheduled at the same time, the property appraiser or tax
collector may request a reschedule.
(5) A request to reschedule the hearing made by the petitioner fewer than five calendar days before the scheduled
hearing may be made only for an emergency when good cause is shown. Such a request shall be made to the board clerk who
shall forward the request to the board or a board designee, which includes the board clerk, board legal counsel or a
special magistrate.
(5)(a) If the board or a board designee determines that the request does not show good cause, the request will be
denied and the board may proceed with the hearing as scheduled.
(5)(b) If the board or a board designee determines that the request demonstrates good cause, the request will be
granted. In that event, the board clerk will issue a notice of hearing with the new hearing date, which shall be the
earliest date that is convenient for all parties. {also see Florida Statute 194.032(2).}
Non-Refundable VAB Petition Filing Fees
- There is a $15 filing fee for each separate parcel submitted for appeal to the Value Adjustment Board. Each separate parcel will require a separate petition form. However, the filing fee can be paid with one check or debit/credit card transaction.
- Joint assessment petitions require a $5 per parcel filing fee for each contiguous undeveloped (adjoining) parcel of equal value in the petition ($15 minimum fee per petition). A single joint petition may be filed by a condominium association, cooperative association, homeowners association or timeshare/interval ownership type entity with the approval of its Board of Directors or Administration.
- There is no filing fee for denial of homestead or homestead tax deferral appeals.
According to Fla. Stat. § 194.013(3), the filing fee must be paid when the Value Adjustment Board petition is filed or the petition will be considered invalid and rejected. Checks or money orders should be made payable to the County of Volusia.
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).
Petition Contents and Instructions
Value Adjustment Board forms
A receipt of the petition indicating the assigned petition number will be provided to you after processing by the
Clerk's Office. If at any time you do not receive a receipt for a petition which you 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, you are encouraged to contact the Board Clerk immediately to resolve this issue.
Where to File a Petition
Mail: Volusia County Value Adjustment Board, 123 W. Indiana Ave., Room 304, DeLand, FL 32720.
Petitions may be filed online at vab.vcgov.org/axia2013. If you are filing a petition online YOU MUST have a valid email address.
Petitions may also be hand delivered to any County of Volusia Property Appraiser’s office or Finance Department office in DeLand, Orange City, Daytona Beach or New Smyrna Beach.
Withdrawal Procedures
All requests to withdraw petitions must be made in writing. Withdrawals can be mailed, faxed, emailed, or hand delivered.
Hearing information
The Value Adjustment Board clerk will schedule a hearing date and time for all petitioners. Each petitioner should receive a written notice of hearing at least 25 calendar days prior to the hearing. The address used to mail these notices will be the same address appearing on the petition form.
A petitioner has the right, one single time, to reschedule a hearing by submitting a written request to the Value Adjustment Board at least 5 days before the originally scheduled hearing, not including the hearing date in the calculation. See Fla. Stat. § 194.032(2)
Complete Evidence Rules are available and should be consulted at http://dor.myflorida.com/dor/property/vab/. Below is a list of evidence criteria. All statutory time-lines below do not include the hearing date in the calculation.
- The Petitioner should provide the property appraiser a list and summary of evidence and copies of documents which will be presented at the hearing, at least 15 days before your hearing date.
- Ask in writing for the property appraiser to give you a list and summary of the evidence that he or she will present at the hearing. If you did not provide your information at least 15 days before the hearing, the property appraiser does not need to provide this information to you.
- If you make the request, the property appraiser must provide the information at least 7 days before the hearing. If the property appraiser does not provide the information at least 7 days before the hearing, your hearing will be rescheduled.
- If an agent represents you, he or she may ask the property appraiser for confidential information. Before the property appraiser can release any confidential information, your agent must provide a copy of written authorization from you. Please refer to Fla. Stat. § 194.011 for more information regarding evidence exchange.
You may represent yourself at the hearing. Hearings before a 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 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 as 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 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 a reasonable time has elapsed and petitioner is not 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 you and notify you of the date, time, and place where the board will meet to review that recommendation and make its final decision. The final board date is noticed on this 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 board determines the magistrate failed to consider evidence or made an incorrect legal determination, the board 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 Board’s 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 to you 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 the proceedings before the board and that preparation of a proper record transcript is the responsibility of the appealing party.
