ILE EW ETITION
- 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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Welcome to the 2024 Petition Portal
The statutory deadline to file a petition was Friday, September 13, 2024. This portal cannot process petitions submitted after the deadline. For inquiries regarding late filings due to good cause, please contact the VAB Deputy Clerk at 386-740-5164.
Filing a Petition after the Deadline
Late-filed petitions are subject to filing fees. While the board cannot extend statutory deadlines, petitions may be considered if the petitioner demonstrates good cause, such as:
- Personal, family, or business crises or emergencies
- Physical or mental illness, infirmity, or disability that impacted timely filing
- Misinformation or miscommunication from the board clerk or property appraiser
- Other extraordinary circumstances beyond the petitioner’s control
Late petitions must include a written explanation for the delay and will require review and approval by the appointed designee.
Petition filing fees are $15.00 per parcel. Also, effective November 1st, 2024, there will be an increase in the convenience fee for credit card transactions from 2.6% to 2.95%.
Statutory Requirement for Payment of Taxes
Florida law requires partial payment of taxes on properties with a VAB petition. Failure to pay before the delinquency date will result in petition denial. For delinquency information, refer to your tax bill or contact your tax collector at (386) 736-5938. Partial payment requirements include:
- Value Appeals: All non-ad valorem assessments, and at least 75% of ad valorem taxes (minus applicable discounts under s. 197.162, F.S.).
- Other Assessment Appeals: All non-ad valorem assessments, and the amount of ad valorem taxes the taxpayer admits to owing, minus applicable discounts.
Petition Hearing Location
Hearings take place at the County Administration Building, 123 W. Indiana Avenue, Deland, FL (Third Floor, Suite 301). There is free two-hour parking is available at the public lot on Rich Avenue.
Hearings are open to the public. To observe, contact the deputy clerk for the daily schedule, as it subject to frequent changes.
Reschedule Rule
A hearing may be rescheduled once for good cause (s. 194.032 F.S. and F.A.C. 12D-9.019). Submit a written request with documentation to the VAB clerk at least five calendar days before the hearing date. Approved requests will receive a new hearing notice at least 15 days prior.
Withdrawal of a Petition
To withdraw a petition, submit a written request to the board clerk before the hearing. Once processed, the withdrawal cannot be reversed. Contact the clerk for additional guidance.