Property owners who believe that their property may have been inaccurately assessed can contact the Property Appraiser’s office for an informal review or file a petition for adjustment/ appeal with the Value Adjustment Board (VAB) and have their case heard.

There may be a small fee in some counties for filing, around $15 in Palm Beach for example.

The VAB is an agency of the Clerk of Courts Office, which is independent of the Property Appraiser's Office. If an appeal is filed, the VAB will schedule a hearing at which the property owner will make their case for a value adjustment, to a Special Magistrate experienced in property appraisal techniques, and the Property Appraiser's Office will defend its assessment.

The deadline date for filing an appeal is shown at the bottom of the TRIM Notice which is mailed to property owners in August.

In Florida, the burden of proof for over assessment falls on the homeowner. Therefore it is up to you to convince the VAB that your property has been inaccurately assessed. Due to this, you (or your property tax consultant) are required to submit all documents that will be used to support your appeal to the Property Appraiser's Office 15 days prior to the scheduled VAB hearing. The property appraiser is also obligated to share any and all evidence they have with you. However, to receive this evidence you are required to submit a written request for this information. Upon submitting a written request, the appraiser is required to send you their evidence at least 7 days prior to the hearing.

Examples of evidence that can be used to support your case are:

• Sales comps
• Proof of damage or deferred maintenance
• Quotes for repairs that impact inhabitability of property

The typical hearing process starts with the VAB informing you of your scheduled hearing time and date. This occurs 25 days before the petition hearing. From there you will submit your evidence following the timeline covered in the previous paragraph and wait for the appraiser to send you their evidence packet. On your hearing date you and the appraiser will be provided with the opportunity to present your evidence to the VAB. The VAB prefers these hearings to follow a predetermined schedule so that both parties have equal amounts of time to present their case. Due to this, it’s important to make a clear and concise argument as to why your assessment is too high. This can be achieved by using strong and relevant supporting evidence.

After hearing both sides and reviewing the evidence, the Special Magistrate will give their written recommendation to the clerk. The clerk then has 20 days from the date of the hearing to notify you of the VAB’s final decision. In your decision notice you will receive the final decision on your appeal, an explanation of any changes that were made, and a list of considerations that factored into this decision including their legal reasoning. If you are displeased with the decision made by the VAB you can file a lawsuit in the circuit court.