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Value Adjustment Board

Frequently Asked Questions

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Please be advised that the statutory deadline to file timely petitions with the VAB to appeal assessments for the current tax year (i.e. either valuation or exemption or agriculture classification denials) has expired. However, taxpayers may still file “late” appeals to contest the assessed value of properties, or exemption or agricultural classification denials or revocations, no later than November 30, of the current tax year. Any such “late” appeal will be scheduled for a preliminary hearing before a VAB special magistrate solely to establish “good cause” for filing the appeal after the statutory deadline date. If, after this preliminary hearing, the special magistrate determines that the taxpayer has demonstrated sufficient “good cause” for filing his/her appeal late, then a future hearing will be scheduled to address the merits of the petition. If, however, the special magistrate determines that the taxpayer did not demonstrate “good cause” for filing late, then his/her petition will be rejected and no further hearing will be scheduled on the merits of the case. Such a rejection of the taxpayer’s petition will be treated as if it was never filed with the VAB.

If the taxpayer’s appeal to the VAB is denied because he/she fails to establish “good cause” for filing the petition late, the taxpayer may still appeal by filing suit in the circuit court within sixty (60) days from the date of the certification of his/her tax assessment by the Property Appraiser. For most properties the certification date for the current year’s tax rolls should be sometime in late October. To confirm the exact certification date for a particular property, please contact the Department of Property Appraisal directly at (305) 375-4004. You are further advised that the filing of a petition with the VAB does not postpone the statutory deadline for filing suit in the circuit court to appeal an assessment, unless the VAB finally determines that the taxpayer’s failure to timely file was due to “good cause”. However, the VAB may not finally decide the taxpayer’s case within the said sixty (60) day period. Therefore, even though the VAB may still be considering the case on the issue of “filing late”, the taxpayer should file suit within said sixty (60) day period if he/she desires to preserve his/her rights to a further appeal in the event the VAB ultimately rules against the taxpayer.

Please note: If an exemption or agricultural classification application was not filed with the Property Appraiser’s office on or before the statutory deadline date, the VAB will not have jurisdiction, under any circumstances, to consider any related petition for exemption or agricultural classification filed with the VAB.