Harvey Ruvin - Clerk of the Courts - Miami-Dade County, Florida

Value Adjustment Board - FAQ's

10. What happens after the VAB decision?

11. If I win my case, how long do I have to wait for a refund of my Property Taxes?

12. If I succeed in getting my taxes lowered this year, will my taxes remain the same next year?

13. Where can I obtain a record of my hearing and how much will it cost?

14. Where do I appeal if I am dissatisfied with the decision of the VAB in my case and what is the deadline for filing the appeal?

15. Who will hear my case when I appear for my VAB hearing?

16. Can I still file for my property tax exemption after the statutory deadline?

 

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10. What happens after the VAB decision? If the petitioner accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision and wishes to continue contesting the PAO’s assessed value or their denial of an exemption or agricultural classification, the petitioner may request a reconsideration and/or file a lawsuit in the Circuit Court against the Property Appraiser's Office, in accordance with section 194.171, Florida Statutes. If a property owner does not file a petition with the VAB, a lawsuit can still be filed in Circuit Court under Florida Law. Deadlines for filing a case should be obtained from one's attorney or the Property Appraiser's Office. The dates are different depending on whether or not a petition was filed with the VAB. Please note that the VAB is not a proper party defendant in such a lawsuit.
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 11. If I win my case, how long do I have to wait for a refund of my Property Taxes? Tax refunds are issued only in cases where the VAB reduces the "assessed" value of the property under appeal or grants an exemption or agricultural classification resulting in a reduced tax liability. Tax refunds resulting from VAB hearings usually take six to eight weeks from the time the hearings are held. However, during certain times of the year refunds may be issued earlier or later than usual.
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 12. If I succeed in getting my taxes lowered this year, will my taxes remain the same next year? Not necessarily. The Property Appraiser is required by law to assess your property on an annual basis as of January 1st. As such, there can be no guarantee that your taxes will remain unchanged. Each year stands on its own. VAB Special Magistrates are not bound by prior VAB decisions.
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13. Where can I obtain a record of my hearing and how much will it cost? Contact the VAB for information on how to order a record of a VAB hearing. All hearings are recorded on videotape, copies of which can be ordered at a cost of $10.00 per agenda number up to $35.00 for the entire hearing date.
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14. Where do I appeal if I am dissatisfied with the decision of the VAB in my case and what is the deadline for filing the appeal? A taxpayer who is dissatisfied with the Special Magistrate's decision may request a reconsideration if they feel a mistake in law or fact was made by the Special Magistrate. Requests for reconsideration are governed by a memo issued on October 25th, 2017. For a copy of this memo please contact the VAB. A taxpayer may also file a lawsuit in Circuit Court. This is not an appeal that reviews the Special Magistrate’s recommended decision. Rather, the taxpayer is starting from scratch with a new De Novo lawsuit. For more information pertaining to court filing deadlines for lawsuits, please see Florida Statutes sections 194.171 and 196.151, and confer with a licensed attorney (the latter statute pertains to Homestead Exemption denials).
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15. Who will hear my case when I appear for my VAB hearing? If you are appealing the assessed value of your property, your case will be heard by an "Appraiser Special Magistrate" who is a qualified professional appraiser familiar with property valuation. If you are contesting the denial of a tax exemption or agricultural classification, your case will be heard by an "Attorney Special Magistrate" who is familiar with property tax law. Special Magistrates are randomly assigned.
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