Frequently Asked Questions

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Late Application for Exemption Petition

The Value Adjustment Board (the "VAB") is an independent governmental agency created by Chapter 194, of the Florida Statutes, to accept and process taxpayers' petitions contesting the value of real estate and personal property as assessed by the Property Appraiser's Office. Hearings are conducted by "Special Magistrates" appointed by the VAB to determine whether or not property is properly assessed. If not, then the VAB has the authority to make any necessary adjustment.

The VAB is composed of five officials, specifically two County Commissioners, one School Board member, one citizen member appointed by the county commission and one citizen member appointed by the school board. One of the Commissioners is required to serve as the VAB Chairperson. At least three members must be present at the meeting in order to have a quorum, one of whom must be a Commissioner, a School Board member, and one Citizen member.

Every year, the VAB receives applications from candidates wishing to serve as Special Magistrates, who preside as administrative judges at the hearings. Based on their qualifications, the Board appoints the number of Special Magistrates needed to serve during the particular tax year. Two categories of Special Magistrates are selected each year as follows:

Appraiser Special Magistrate:
For real estate and personal property valuation hearings.

Attorney Special Magistrate:
For tax exemptions, agricultural classifications, and other legal issues requiring hearings.

The Clerk of the Courts provides the clerical support required by the VAB.

VAB PETITION PROCESS:

In August of each year, Miami-Dade County property owners receive a "Notice of Proposed Property Taxes" showing, as to each property, the prior year’s taxes, the current year’s taxes, with and without budget changes, and the "market" and "assessed" values for the prior and current year. Based on the current year information, property owners may file petitions with the VAB within 25 days following the mailing of the notice, if they feel that the Property Appraiser's proposed "assessed" value is incorrect (e.g. does not properly reflect the property's actual fair market value as of January 1 of the current tax year). With certain exceptions, a $15.00 filing fee is required to be paid at the time a petition is filed. Prior to filing a VAB petition, a taxpayer may review the proposed assessment with the Property Appraiser's Office at an informal conference. However, this informal conference is not a necessary prerequisite to the filing of a VAB petition.

If the property owner does in fact meet with the Property Appraiser and is dissatisfied with the results, the taxpayer or his agent, may file a "VALUE" petition (white form) with the VAB after the meeting.

Please see the FAQ’s for options to file a petition.

In addition to the VALUE petition, property owners may also file two other types of petitions (having different filing requirements and/or deadlines), as follows:

Legal Petitions (yellow forms):
To review the denial of tax exemptions or agricultural classifications by the Property Appraiser's Office, or other legal issues related to an assessment; and

Late Petitions (pink forms):
To review applications for exemptions and agricultural classifications filed late with the Property Appraiser's Office.

Approximately 100,000 petitions are filed each year with the VAB.

After the petitions are filed, hearings before the VAB's Special Magistrates are scheduled and the petitioners are notified of the date, time and place of their respective hearings via first class mail. The hearing notices are generally mailed no later than 30 days prior to the date of the scheduled hearing.

Petitioners (i.e. taxpayers) contesting the value of their property present their cases to Appraiser Special Magistrates, while those seeking tax exemptions, agricultural classifications, or the resolution of other legal issues (e.g. dispensation for filing late petitions) present their cases to Attorney Special Magistrates. At the hearing, since the Property Appraiser's assessment is supported by a "presumption of correctness" under Florida law, the burden of proving that the assessment is excessive or otherwise illegal falls on the petitioner.

After the hearing, if the petitioner disagrees with the Special Magistrate's recommendation to the VAB, a further appeal of the VAB decision may be initiated by the taxpayer filing suit in the Circuit Court. Any such suit (i.e. other than homestead exemption denials) must be filed no later than 60 days from the mailing of the VAB's record of decision notice to the taxpayer. Any suit involving the denial of a homestead exemption must be filed in the Circuit Court within 15 days from the date of mailing of the VAB’s record of decision notice. The VAB's record of decision notices are mailed to petitioners after all hearings have been completed for the particular tax appeal year.

Petitioners who are successful in obtaining a VAB adjustment to their assessments receive a refund of any over-paid taxes made to the county or a new adjusted tax bill if the original tax bill has not been paid.