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: Pending

2013 VAB Members:

Pat Patterson: PPatterson@volusia.org

Jeff Brock: jbrock@daytonalaw.com

Deborah Denys: ddenys@volusia.org

Diane Smith: djsmith@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.


2014 VAB Meeting Information

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.


2014 VAB Special Magistrates

Volusia County Value Adjustment Board is seeking to obtain services of qualified special magistrates for the 2014 petition process pursuant to statutory guidelines; more specifically described in chapter 194.035(1), Florida Statute.

To be considered a Special Magistrate with the Volusia County Value Adjustment Board the following documentation must be submitted to the Value Adjustment Board Office no later than March 1, 2014.

  • Department of Revenue Training Certificate
  • Value Adjustment Board Magistrate Application
  • Professional Resume
  • Professional Writing Sample

Public Solicitation Notice

VAB Special Magistrate Application


Petition Deadlines

File a 2014 Petition Online


Annual Petition Filing Deadlines pursuant to Florida Administrative Code 12D-9.015: 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. 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 the written Notice of Proposed Property Tax (tentative mail date: August 2014. Deadline: September 2014)

Exemption Appeal Within 30 days after the property appraiser mailed the written notice informing that your application was denied (tentative mail date: June 2014. Deadline: July 2014)

Classification Appeal Within 30 days after the property appraiser mailed the written notice informing that your application was denied (tentative mail date: June 2014. Deadline: July 2014)

Florida Administrative Code 12D-9.015: 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. 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 Authorization Letter

Petition Filing Tutorial ~ Assistance with filing a petition online.


General Information

Volusia County Property Appraiser

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 F.S.).

An informal conference with the property appraiser DOES NOT change the statutory deadline for filing a petition with the Value Adjustment Board. 

Petitions may be submitted by mail, personal delivery, or filed online.


Non-Refundable Petition Filing Fees

There is a $15.00 filing fee for each separate parcel submitted for appeal to the Value Adjustment Board. 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.

Joint assessment petitions require a $15.00 for the first parcel, and $5.00 per parcel filing fee for each contiguous undeveloped (adjoining) parcel of equal value in the same 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. The filing fee can be paid with one check or debit/credit card transaction.

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:

Ø  Value Adjustment Board (Deland)

Ø  Property Appraiser in DeLand, Orange City, Daytona Beach or New Smyrna Beach.

Ø  Finance Department in DeLand, Orange City, Daytona Beach or New Smyrna Beach.


Right to Reschedule

A reschedule is allowed ONE TIME without good cause by submitting written request to the board clerk no less than 5 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 calculation period would fall on the previous day not a Saturday, Sunday, or legal holiday.


Hearing Information

The VAB appoints Special Magistrates to conduct hearings. A notice of hearing is 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 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