- 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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Petition Portal for 2017
This website does not allow late filed petitions. If filing beyond the deadline, please contact the board clerk for assistance with a good cause filing.
Petition Filing Fees
Pursuant to Florida Statute 194.013, there is a non-refundable filing fee of $15.00 for each parcel filed.
A convenience fee will also be assessed for any payment made with a debit or credit card. The convenience fee schedule is listed below:
|
Transaction Amount |
Convenience Fee |
|
$0.00 - $59.99 |
$1.60 |
|
$60.00 - $79.99 |
$2.10 |
|
$80.00 - $99.99 |
$2.60 |
|
$100.00 - $119.99 |
$3.10 |
|
$120.00 - $139.99 |
$3.60 |
|
$140.00 - $159.99 |
$4.10 |
|
$160.00 - $179.99 |
$4.60 |
|
$180.00 - $199.99 |
$5.10 |
|
$200.00 - $219.99 |
$5.60 |
|
$220.00 - $239.99 |
$6.10 |
|
$240.00 + |
2.6% |
The board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates, at the time of filing, is an eligible recipient of temporary assistance under chapter 414. Please contact the board clerk for additional guidance if this section applies.
Important Dates and Deadlines
-
Assessment Appeals: 25 days following the Notice Mailing (NOPPT or TRIM).
Tentative mail date is August 18, 2017. The deadline is September 12, 2017
-
Exemption Appeals: 30 days following the Denial Letter mailing.
Mailed June 30, 2017. The deadline was July 31, 2017
-
Classification Appeals: 30 days following the Denial Letter mailing.
Mailed June 1, 2017; the 30 days ends July 1, 2017. The deadline was July 3, 2017
Filing a Petition after the Deadline
Late-filed petitions are subject to filing fees listed above. The Board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the board designee determines the petitioner demonstrated good cause justifying consideration and the delay will not be harmful to performance of board function in the taxing process.
Pursuant to F.A.C. Chapter 12D-9.015 a petition filed beyond the deadline must include written explanation for the delay in filing. Late-filed petitions require a special review by a designee appointed by the board. This review will determine if the petitioner demonstrated, in writing, good cause justifying consideration of the petition. Following the review process, the petition will either be granted or denied a hearing. "Good Cause" means verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.
2. Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.
3. Miscommunication with, misinformation from the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.
4. Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.
Statutory Requirement for Payment of Taxes
Florida law requires a partial payment of taxes on properties that have a value adjustment board petition. If the required payment is not made before the delinquency date, the value adjustment board is required by law to deny the petition. To determine the delinquency date, please review your tax bill or contact your tax collector at (386) 736-5938. The partial payment requirements are summarized below:
Value Appeals:
For petitions related to value and portability, the payment before the delinquency date must include:
· All of the non-ad valorem assessments, and
· A partial payment of at least 75 percent of the ad valorem taxes,
· Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:
· All of the non-ad valorem assessments, and
· The amount of ad valorem taxes the taxpayer admits in good faith to owe
· Less applicable discounts under s. 197.162, F.S.
Petition Hearing Location
Petition hearings are held downtown Deland in the County Administration Building. The Value Adjustment Board address is 123 W. Indiana Avenue, Ste. 304, DeLand, FL 32720. There is a free two-hour public parking lot on Rich Avenue, directly across the street from the administration building.
Petition hearings are open to the public, if you would like to observe a hearing, contact the deputy clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.
Reschedule Rule
The hearing may be rescheduled ONE TIME for good cause (s. 194.032(2), F.S. and F.A.C. 12D-9.019) A written request is required to reschedule the hearing and must be received by the board clerk at least five calendar days before the hearing date. This type of request is subject to review by the appointed designee. If approved, a new hearing notice will be provided at least 15 days in advance.
Withdrawal of a Petition
A petition may be withdrawn/canceled by submitting a written request to the board clerk prior to the hearing. The written request must include the petition number. Once the withdrawal request has been processed, the petition cannot be reinstated. The withdrawal form can be found at http://floridarevenue.com/dor/property/forms/current/dr485wi.pdf
Board Meeting Information
Please visit http://www.volusia.org/vab/ for detailed board meeting information.