Volusia County
Value Adjustment Board
123 W. Indiana Avenue, Suite 304
DeLand, FL 32720-4284
Telephone (386) 740-5164
Fax (386) 626-6628
Email: tpendarvis@volusia.org




  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. 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.
Transaction #: Password:  

Forgot your password?
Username:    Password:   

Forgot your password?



The 2016 Session has ended. The petition filing deadline was September 12, 2016


 

Petition Filing Information

It is important to monitor the status of your petition for important dates and deadlines. This website allows you to access your petition file anytime. Annual petition hearings begin early October and continue daily until all petitions have been heard. The end date is dependent on the number of petitions filed.

Pursuant to Chapter 194.013 F.S., there is a non-refundable filing fee of $15.00 per parcel filed. There will be a convenience fee assessed for payments made with debit or credit cards, regardless if you are paying online or in person. The chart below describes the convenience fees. 

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%

 

Important Dates and Deadlines


Petitions related to assessment/valuation may be filed at any time during the taxable year on or before the 25th day following mailing of the notice of proposed property tax. Notices were mailed August 17, 2016. The Deadline is September 12, 2016.

If you received a Denial Notice from the property appraisers office you can file a petition within the deadlines specified below. The filing fee will be waived for a denial petition when a copy of the denial letter is attached to the original filing. The fee cannot be waived if the denial letter has not been attached. Please contact the clerk to file a denial petition, as this website does not allow a petition fee waiver.

·        Exemption Denial deadline is 30 days following the mailing of the notice.

               Notices mailed July 1, 2016. Deadline: August 1, 2016

·        Classification Denial deadline is 30 days following the Notice mailing. 
         Notices mailed June 17, 2016. Deadline: July 18, 2016 
 

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 and supporting documentation 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.

 

Notice of Board Meetings


Board Meetings are open to the public and held in Council Chambers at 123 W. Indiana Avenue, Deland, Florida (unless otherwise noticed). The VAB Website provides meeting schedules at http://www.volusia.org/vab/.

Public Participation is encouraged on agenda topics. Opportunities exist to present information directly to members of the Value Adjustment Board. If you wish to attend a meeting and present information, please complete a participation request form and return it to the VAB Clerk no later than ten (10) business days prior to the scheduled meeting. Each participant will be provided a three minute window to present information. The form is located on the VAB Website listed above.

 

Petition Hearing Location


Petition hearings begin early October and continue until each petition has been heard. Petition Hearings are open to the public. If you would like to attend a petition hearing contact the board clerk at (386) 740-5164 to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.

Hearings are held in the Budget and Administrative Services office located at 123 W. Indiana Ave., Suite 304, Deland, Florida. There is a free two-hour parking lot directly across the street from our office. Petition Hearings are recorded by electronic means. The recording can be accessed online immediately following the hearing.

If a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.  


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.