Value Adjustment Board
123 W. Indiana Avenue, Room 304
Deland, FL 32720
Phone (386) 740-5164
Fax (386) 626-6628
Terri Shivak, Deputy Clerk, VAB
tshivak@co.volusia.fl.us

In order for a petition to be considered timely for the 2012 tax year, the petition must be filed on or before the statutory deadline, being the 25th day following the mailing of the Notice of Proposed Property Taxes.

All VAB Meetings are open to the public and are located in the TCK Building located at 123 W. Indiana Avenue, 2nd floor in Council Chambers unless otherwise noted.

• 2012 Organizational Meeting, Monday, July 16, 2012, 8:30 a.m.

Public Participation is encouraged on Value Adjustment Board Agenda topics. If you desire to be recognized by the Chair there is a required form to be completed and returned to the Clerk of the Value Adjustment Board no later than 10 business days prior to any meeting; you may contact the clerk to obtain the form. Thank you for your cooperation.

Online Filing Tutorial
File a Petition Online
Value Adjustment Board Members
General Information
Where to file
Map and Driving Directions
Deadline to file petitions
Non refundable Filing Fees
Forms
Withdrawal Procedures
Hearing information/Procedures
Value Adjustment Board Forms
Department of Revenue - Uniform Policy and Procedures Manual
Volusia County Property Appraiser

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 which shall ensure that no ex parte communication occurs.

Government in the Sunshine Manual

Chapter 12D-9, Florida Administrative Code: Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustment Boards

Department of Revenue Brochure
Department of Revenue - Uniform Policy and Procedures Manual

Printable Map and Driving Directions

Value Adjustment Board Forms
Petition Authorization Letter
Brochure

Florida Administrative Code 12D-9.015(10): Timely Filing of a Petition. 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.
  Your county value adjustment board will charge a fee of $15 for filing a petition.

Internal Operating Guidelines

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 located at 123 W. Indiana Ave. Room 102. The Property Appraiser’s telephone number is (386) 736-5901.
Persons wishing to attempt 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.

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.

Petition Authorization Letter

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).}

• 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).

You must have an Acrobat Reader to view the following. If you do not have one, you may download one for free.

DR-486 Petition
DR-486MU Attachment for Multiple Units/Parcel filing

Please be sure the petition includes the following information:

1. Petitioner's name and current mailing address.
   All information, including hearing notices and Records of Decision, will be mailed to the address appearing on the petition unless we are notified of a change in writing. Petitions and subsequent Records of Decision are considered Public record and will be available for public viewing. All tax returns submitted by the petitioner are confidential in the hands of the property appraiser and the clerk of the Value Adjustment Board and will not be posted for public viewing Fla. Stat. § 193.074, and Fla. Stat. § 192.105(1). Proprietary confidential business information, including billing and payment records, trade secrets, and financial statements are also treated as being exempt from public record and will not be posted.
2. Addresses and telephone numbers of persons whose privacy is protected by the public records law as specified in Fla. Stat. § 119.07(3)(i) will be redacted if the petitioner notifies the VAB Deputy Clerk of that right.
3. Parcel Number
4. Owner of Record
5. Signatures of the owner or designated agent, as appropriate
6. Time limit estimate
7. Dates not available for hearing

• Exhibits or attachments to petitions will not be returned and must be submitted to the Clerk's Office in DUPLICATE and identified with the property's parcel number and owner of record.

A receipt of the petition indicating the assigned petition number will be provided to you after processing by the Clerk's Office.

Mail: Volusia County Value Adjustment Board, 123 W. Indiana Ave. Room 304, Deland, FL 32720.

Petitions may be filed online at vab.vcgov.org/axia2011.

Petitions may also be filled out and hand delivered to any County of Volusia Property Appraiser’s office or Finance Department office located in Deland, Orange City, Daytona Beach, or New Smyrna Beach, Florida.

If you are filing a petition online YOU MUST have a valid email address.

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

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. See Fla. Stat. § 194.032(2)

You can participate in an evidence exchange with the property appraiser. You may still present evidence if you do not participate in evidence exchange. However, if the property appraiser asks in writing for evidence before the hearing, and you have this evidence but refuse to give it to the appraiser, the evidence cannot be used during the hearing. If you choose to participate in an exchange of evidence, you should:

1. Give the property appraiser a list of evidence and copies of documents that you will present at the hearing, at least 15 days before your hearing date.
2. 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.
3. 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.
4. 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 the hearing the special magistrate will make a more thorough review of the information and 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. 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.

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