Roger Holden provides this service to clients. Please call today to start your TAX APPEAL. 561-842-4600

Most petitions fail because of improper information.

Clerk to the Value Adjustment Board (VAB)       

The Value Adjustment Board (VAB) of Palm Beach County serves as the decision-making authority when there is a disagreement between the taxpayer and the Property Appraiser concerning property valuation and/or classification. The VAB approves and hires Special Magistrates to settle disputes regarding exemptions, classifications, and value assessments in scheduled quasi-judicial hearings. Authority for the VAB is vested through Florida Statues Chapter 194 and consists of three County Commissioners and two School Board Members.

    The VAB offers County property owners an opportunity to contest the assessed value set by the Property Appraiser of their real or tangible property or to appeal the denial of an exemption or classification. Property owners are notified each August by the Property Appraiser of the current years assessed and market values in a Truth in Millage (TRIM) notice that also shows the prior year's tax and the current year's tax with and without budget changes. The VAB accepts petitions submitted by any taxpayer who objects to the valuation placed on their taxable real or personal property.

Petition Contents

Information furnished in the petition is essential to the VAB’s decision in each case.  The VAB will rely on the petitioner’s estimate of fair market value as stated in the petition in addition to any evidence submitted at the hearing in deciding the merits of the petition.  Each petition must include the following in order to be considered complete:

1. All information requested on the petition must be included.  In the event that the information requested is not pertinent to a particular petition or if it is unknown or unavailable to the petitioner, the petitioner should indicate that such is the case on the line provided.
2. Petitioners 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.
3. Parcel Control Number.
4. Daytime telephone number.
5. Owner of Record and/or agent name and mailing address.
6. Notarized authorization letter required if an agent or tax consultant is representing the owner of record (provided to VAB  before the hearing date).
7. Notarized signatures of the owner or designated agent.
8. Time limit estimate (a presentation should not exceed 15 minutes).
9. Exhibits or attachments must be submitted to the Property Appraiser’s office as soon as possible but not later than 15 calendar days before your scheduled hearing.

Note: A petition which is not fully completed, signed, notarized, and accompanied by the appropriate filing fee (if applicable) will be returned to the petitioner and will not be considered timely.  A copy of the petition will be returned to you after processing by the VAB Clerk.

Evidence Information

All evidence should be submitted as soon as possible but no later than fifteen (15) calendar days before your scheduled hearing day.  (F.S. 194.011)  Petitioners are encouraged to submit two (2) copies of all supporting evidence with their petition.  All submitted documents should be marked with the appropriate petition or parcel number.

The Property Appraiser is presumed by law to have correctly assessed your property.  By petitioning for a reduction of the Property Appraiser’s assessment, the initial burden is on you, the petitioner, to establish that the Property Appraiser is not entitled to this presumption of correctness.  First, in order to overcome the presumption of correctness you must provide competent evidence that the Property Appraiser did not consider one or more of the following eight criteria:

1. Present cash value of the property, exclusive of reasonable fees and cost of purchase.
2. Highest and best use to which the property can be expected to be put in the immediate future and the present use of the property.
3. Location of the property.
4. Quantity or size of the property.
5. Cost of the property and the replacement value of any improvements to the property.
6. Condition of the property.
7. Income from the property.
8. Net proceeds of the sale of the property.

It is not sufficient to show that the Property Appraiser considered the factor but merely weighed it differently than you do (Sec. 193.011 F.S.).

Second, if the Property Appraiser considered all eight factors, you may overcome the Property Appraiser’s presumption of correctness by showing the assessment is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same class and within the same county.

The presumption of correctness is a high legal standard.  Merely showing personal financial hardship or that another taxpayer’s property is assessed at a lower value does not overcome the presumption of correctness.

Keeping in mind that your petition may present unique circumstances, some common examples of the type of evidence that you may wish to present to the Special Magistrate include the following:

• Sales of comparable properties from similar areas of neighborhoods
  
• Photographs or other evidence of excessive physical deterioration or other factors that adversely affect your property’s value
  
• Recent professional appraisals
  
• Cost of the building and land
  
• Income information on commercial or rental property
  
• Zoning or deed restrictions that limit the use of your property