Value Adjustment Board

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

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


Private Legal Counsel:

Aaron B. Thalwitzer, Esq.
Gordon & Thalwitzer, Attorneys at Law
257 N. Orlando Avenue
Cocoa Beach, FL 32931
Aaron@BrevardLegal.com


2018 Memberships

Council Member: Pat Patterson ppatterson@volusia.org
Council Member: Billie Wheeler bwheeler@volusia.org
Citizen Member-County Appointed: Ray Pennebaker pennebaker@hotmail.com
School Board Member: Linda Cuthbert llcuthbe@volusia.k12.fl.us
Citizen Member-School Board Appointed: Karrie Harman Karrieharman@aol.com

Elected Membership Officials

Chairperson: Pat Patterson
Vice-Chairperson: Billie Wheeler

 

F.A.C. 12D-9.017 Ex Parte Communication Prohibition

No participant, including the petitioner, property appraiser, board clerk, magistrate, members of a value adjustment board, or other persons 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 special magistrate in the case without the other party being present or without providing a copy of any written communication to the other party. Questions should be directed to the board clerk to ensure no ex parte communication occurs.


2018 Magistrates:

Attorney Magistrates: Standford Birnholz, Joseph Haynes Davis

Tangible Personal Property Magistrates: Pamela Andrea, Robert Sutte

Real Property Magistrates: Richard Steeves, Cassie Robertson, Robert Sutte, John Robinson


Board Meeting Information

Value Adjustment Board meetings are open to the public. Board Meetings are held in Council Chambers, 123 W. Indiana Ave., Ste. 204, Deland. Meetings begin at 8:30 a.m., unless otherwise noted.

Board Meeting Minutes
Meeting Audio

Meeting schedules are subject to change; schedules are posted below pursuant to Florida Administrative Code Chapter 12D-9.007(8).

Public participation is encouraged on agenda topics. Click here to obtain the Participation Form. To be recognized by the chairperson, during open session of the board meeting, complete and return the participation form to the VAB Office, no later than ten days before the meeting. Each presentation is limited to three minutes.

In calculating the ten days, the meeting date shall not be included in the calculation. If the tenth day falls on Saturday, Sunday, or Legal Holiday, the written request must be filed on the previous business day. 

Pursuant to s. 286.0105, Florida Statute, if a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceeding, and that, for such purpose, he or she may need to ensure a verbatim record of the proceedings is made, this includes the testimony and evidence upon which the appeal is to be based.


DEPARTMENT OF REVENUE

FLORIDA STATUTES

FLORIDA ADMINISTRATIVE CODE


Overview of the Value Adjustment Board

The Value Adjustment Board was created by Florida Statute 194.015 to provide property owners an opportunity to appeal property value, denial of an exemption, classification, or tax deferral. s.194.013 F.S. determines the non-refundable filing fee of $15.00 per parcel to file a petition. Contiguous parcel filings require $15.00 for first parcel, plus $5.00 each additional parcel. Debit or Credit cards payments are subject to a $1.95 convenience fee. Checks should be payable to the County of Volusia.

Notice to Volusia County Taxpayers: Petition Deadline

Click here to File a 2018 Petition Online

Statutory Deadline to file a Petition

The statutory deadline to file a petition is listed below. Petitions may be filed online 24 hours a day, 7 days per week. Early filing is encouraged surrounding deadlines.

Completed petitions (including applicable filing fees) can be filed online, in person, or mailed to the VAB Office directly. Petitions may also be filed in person at any Volusia County Tax Collectors Office (Deland, Orange City, Daytona, and New Smyrna Beach). To be considered timely, the petition must be received by the VAB Clerk prior to the statutory deadline listed below:

*Assessment Appeals: 25 days following the Notice Mailing (TRIM). Mailed on August 17, 2018. The deadline is September 11, 2018

*Exemption Denials: 30 days following the Denial Notice mailing. Mailed on June 29, 2018. The deadline is July 30, 2018

*Classification Denials: 30 days following the Denial Notice mailing. Mailed on June 22, 2018. The deadline is July 23, 2018
 

Pursuant to Section 194.011 FS: A taxpayer may request an informal conference with the property appraiser, any time during the year. Contact the property appraiser's office directly (386) 736-5901 to schedule the informal conference. The informal conference with the property appraiser does not change the statutory deadline for filing a petition.


Filing a Petition after the Deadline

Late-filed petitions are subject to filing fees listed above. The Board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the board designee determines the petitioner demonstrated good cause, in writing, justifying consideration and the delay will not be harmful to performance of board function in the taxing process.

Pursuant to F.A.C. Chapter 12D-9.015 a petition filed beyond the deadline must include written explanation and supporting documentation for the delay in filing. Late-filed petitions require a review by a designee appointed by the board. This review will determine if good cause exist to justify consideration of the petition. If Good Cause is found the petition will be scheduled for a hearing. If Good cause is not found a hearing will not be scheduled.

Good Cause means verifiable showing of extraordinary circumstances, as follows:

1.  Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.

2.  Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.

3.  Miscommunication with, misinformation from the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.

4.  Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.


Evidence Information

Pursuant to s.194.301, F.S., In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. Please review new changes effective April 10, 2018 regarding evidence exchange: Florida Administrative Code 12D-9.020.


Reschedule Information

A petition hearing may be rescheduled ONE TIME for Good Cause pursuant to Section 194.032, F.S., and Florida Administrative Code, Chapter 12D-9.019. A written request is required to reschedule the hearing and must be received by the board clerk at least (5) five days before the hearing date. To calculate the five (5) days, the party 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. This type of request is subject to review by the appointed designee. If approved, a new hearing notice will be provided at least 15 days in advance.


Telephone Conference Hearings

Click here to obtain the telephonic hearing request form. This type of request is subject to review and approval of the good cause designee. Pursuant to F.A.C. Rule 12D-9.026 and board action; A written request is required for a telephonic hearing and must be received by the board clerk at least (5) five days before the hearing date. To calculate the five (5) days, the party 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 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 that is neither a Saturday, Sunday, or legal holiday.


Important Information about Required Payments Before The Tax Delinquency Date To Avoid Denial of the Petition

Florida law requires the VAB to deny a petition that is pending if the taxpayer does not make the required payment of taxes before it becomes delinquent. Pursuant to Florida Statute 194.014: properties that have a value adjustment board petition are required to make a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. Generally, the delinquency date is April 1 following the assessment year under review, but this date can vary. Please review your tax bill or contact the tax collector (386) 736-5938 to determine the delinquency date. If the required payment is not made before the delinquency date, the VAB is required by law to deny the petition.

Petitioners should be aware even if a special magistrate’s recommended decision has been issued; a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. 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 (and for petitions about portability), the payment before the delinquency date 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 before the delinquency date 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.


Petition Hearing Location

The Value Adjustment Board is located at 123 W. Indiana Ave., Suite 304, DeLand, Florida 32720. We are on the third floor inside the Management & Budget Office. There is a free two-hour parking lot available on Rich Avenue.

Petition Hearings are open to the public. Hearings begin in October and continue until each petition has been heard. If you would like to observe a petition hearing, contact the clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.

Petition hearings are electronically recorded. The audio can be accessed online, through the petition portal, immediately following the hearing. Depending upon your internet browser, compatability and access to the online audio may be limited. To access the petition portal, login credentials can be found at the bottom of your receipt page.

Pursuant to s. 286.0105, Florida Statute, if a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceeding, and that, for such purpose, he or she may need to ensure a verbatim record of the proceedings is made, this includes the testimony and evidence upon which the appeal is to be based.


If you disagree with the Final Decision of the VAB

You may file a claim with Circuit Court if you disagree with the final decision. Section 196.151, Section 194.171 F.S.


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.

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