A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
real or personal property.
- The taxpayer's application for any of the following exemptions or special use classifications
is denied:
- homestead exemption
- any other tax exemption as provided by
Chapter 196, Florida Statutes or
- any special use classification as provided by
Chapter 193, Florida Statutes.
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Important 2010 Timely Filing Petition Information: Per Florida Statute 194.011(3)(d): The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, or s. 196.193 or notice by the tax collector under s. 197.253.
The tentative date of August 21, 2010 has been scheduled for the mailing of the 2010 Notice of Proposed Property Taxes. The 25th day following the mailing of said notice is September 15, 2010. For a petition to be considered timely for 2010, the petition must be received by the Deputy Clerk before 5:00 pm on September 15, 2010!
Florida Administrative Code 12D-9.015(10): Timely Filing of a Petition. Petitions related to valuation issues may be filed at any time during the taxable year on or before the 25th day following the mailing of notice of proposed property taxes.
Florida Administrative Code 12D-9.015(11): Late Filed Petitions. The Board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions. However, the failure to meet the statutory deadline for filing a petition to the Value Adjustment Board does not prevent consideration of such a petition by the Board designee. The Board designee will make the determination if the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. "Good Cause" means the verifiable showing of extraordinary circumstances of all late filed petitions to the Value Adjustment Board.
For more information regarding Florida Administrative Code Chapter 12D-9, you may visit the Florida Department of Revenue website: http://dor.myflorida.com/dor/property/vab/
The Property Appraiser's Office mailed all Notices of Disapproval of Application for Exemptions on June 11, 2010. Per Statute: All petitions would need to have been filed relative to the Denial of an Exemption by July 12, 2010.
The Property Appraiser's Office mailed all Notices of Denial of Application for Classification of Agricultural Lands on June 28, 2010. Per Statute: All petitions would need to have been filed relative to the Denial of a Classification by July 28, 2010.
INSTRUCTIONS FOR FILING AN ONLINE PETITION:
Select and complete the appropriate online petition for your needs and click submit. Once you have completed your petition you will be provided with a transaction number and a password. Once you have your transaction number and password you may access this site, at any time, to track the status of your petition. If you choose to file an online petition, the transaction number and password is considered to be your receipt/confirmation and should be filed accordingly with your petition paperwork.
Please note that if you are filing a petition for exemption purposes, you may file the petition online. However, you will need to go in person to your local Property Appraiser’s Office to complete the necessary exemption forms that are required to accompany the exemption petition. The required documentation that you will need to take with you is a Drivers License, a Social Security Card and either a Vehicle or a Voters Registration Card, as well as, a copy of your online petition filing information.
If you are filing a Petition for a Denial of an Exemption or a Classification, you will need to submit a copy of the Denial letter to the VAB Clerk to be included with your petition file.
If you have received an AMENDED TRIM NOTICE from the Property Appraiser and choose to file a petition, it is required that you submit a copy of the AMENDED NOTICE to the VAB Clerk, along with your petition, as the filing deadline varies.
IMPORTANT PAYMENT INFORMATION:
A PETITION IS NOT CONSIDERED FILED until the applicable non-refundable filing fee of $15 per parcel has been received by the VAB. Online petition filing fees are payable by visa, master card and check. Please make checks payable to the County of Volusia and send to the Value Adjustment Board, 123 W. Indiana Ave. Suite 304, Deland, FL 32720.
IF APPROPRIATE FEES ARE NOT PAID, THE PETITION SHALL BE DEEMED INVALID AND SHALL BE REJECTED!