Tax Reduction Services | TRS | Frequently asked questions

This FAQ will serve as your guide as to how the process of reducing your property taxes goes. We will do the tasks mentioned here on your behalf.

1. What is the "Value Adjustment Board?"
The Value Adjustment Board's membership consists of the following:

The Clerk of the Circuit and County Courts is the Clerk of the Value Adjustment Board (VAB). The VAB as a panel considers and renders a decision on all appeals of property assessed values, classifications and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by Taxing Authorities. The VAB's primary function is to hear evidence as to whether or not properties, petitioned for their consideration, are assessed at their proper value and/or whether tax exemptions or agricultural classifications should be approved. The VAB cannot change your assessed value or grant an exemption or agricultural classification for any other reason, such as inability to pay.
To assist the VAB, the VAB appoints Special Magistrates who are either qualified real estate appraisers, personal property appraisers, or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The primary issue for an Appraiser Special Magistrate to decide is whether or not the assessed value of the petitioned property exceeds its actual market value as of JANUARY 1ST of the relevant tax year. The primary issues to be determined by Attorney Special Magistrates are whether exemptions or agricultural classifications should be granted based on the evidence presented.
Both the VAB and the Special Magistrates are independent of the Property Appraiser's Office. In fact, the Property Appraiser is merely another party before the VAB or the Special Magistrate, just as is the petitioner (taxpayer).
If the VAB decides that it does not agree with the Property Appraiser's Office regarding the assessed value of a petitioner's property, the VAB has the authority to reduce the property’s assessed value to its actual fair market value. If the VAB reduces an assessment within the limits described below, then the Property Appraiser must accept the reduction and may not appeal the VAB decision by filing a suit in the Circuit Court. If, however, the VAB decision results in a reduction exceeding the limits described below, the Property Appraiser may appeal the VAB decision by filing suit in Circuit Court.

ASSESSED VALUE	MAXIMUM ADJUSTMENT PERMITTED
$50,000 or less	15%
In excess of $50,000, but not more than $500,000	10%
In excess of $500,000, but not more than $1,000,000	7.5%
In excess of $1,000,000	5%

2. How do I go about appealing my property taxes?
If you are contesting the Property Appraiser's denial of your application for tax exemption or agricultural classification, you must file a petition with the VAB no later than 30 days following the mailing of the Property Appraiser's denial notice. (Note: Denial notices are generally mailed on July 1st).
If you are contesting the "Market and/or Assessed" value of your property, you must file a petition with the VAB no later than 25 days following the mailing of the Property Appraiser's "Notice of Proposed Property Taxes". (NOTE: Proposed Property Tax Notices are mailed the last week of August).

3. Is there any way to resolve my property tax problem without having to file an appeal with the VAB?
Yes. You may request an informal conference with a representative from the Property Appraiser's Office to discuss the problem. If it is determined that an obvious error of "Omission" or "Commission" was made by the Property Appraiser's Office, the error can be corrected without having to file a petition with the VAB. However, if it is determined that no such error was made, and it is just a matter of a "Difference of Opinion" as to what the Market and/or Assessed value of your property should be, then you should file a petition with the VAB.

4. What happens at the hearing?
First, the Clerk of the VAB will schedule each petitioned property for a hearing at a certain date and time, during which hearing the petitioner may present evidence in support of his or her case. The Clerk will send the petitioner a written notice of the date, time and location of the hearing. An appearance by the taxpayer at the hearing is generally required, and the appeal will be determined by the Special Magistrate based on the merits of the evidence presented. Hearings before the Special Magistrate are informal. An authorized attorney or professional agent may represent a petitioner at this hearing, but such representation is not required.
At the hearing, the Special Magistrate will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the Special Magistrate will make a written recommendation to the VAB; and the VAB will mail the petitioner a written copy of this recommendation within 20 days thereafter. Later, the VAB will also mail to the petitioner a final “Record of Decision Notice” after it officially adopts the Special Magistrate’s recommendation and certifies the assessment.

5. How do I prepare for my VAB hearing?
If you are contesting the value of your property, you should be prepared to provide evidence to support your claim, such as comparable sales, income and financial statements, appraisal reports, photographs, etc...
If you are contesting the denial of an application for Tax Exemption or Agricultural Classification, you should be prepared to show that the Property Appraiser's reasons for denying the application were wrong. For example, a "Green Card" can be presented to establish U.S. residency requirements for Homestead Exemption, and dated aerial photographs of farm crops may be used to provide proof of agricultural use in Agricultural Classification cases.

6. Am I required to submit any supporting documentary evidence to the VAB and/or the Property Appraiser prior to the day of my hearing?
You are required to submit to the Property Appraiser at a reasonable time prior to the scheduled hearing all documentation requested by the Property Appraiser, in the VAB petition form, that you intend to rely on as evidence at the hearing.
In addition, if you submit all such documentation to the Property Appraiser at least fifteen (15) days prior to the hearing, then you will be entitled to receive copies of all the documentation that the Property Appraiser intends to rely on at the hearing.

1. What is the "Value Adjustment Board?"
The Broward County Value Adjustment Board (VAB) is the independent appeals board that has initial jurisdiction over challenges to any property valuations (the "assessed value"), denials of exemptions, denials of classifications, and other similar matters. The VAB is composed of five members: two members of the Broward County Commission, one member of the School Board, and two layperson taxpayers (a homesteaded property owner selected by the County Commission and a business property owner selected by the School Board). The Board is completely independent of the Property Appraiser's office.

2. How do I contest my property assessment?
If you feel your taxes or tax rates are too high, the Value Adjustment Board cannot help you. You need to attend the annual public budget meetings of those Taxing Authorities (County Commission, School Board, Water Management District, Hospital District, City Commission, etc.) that set the tax rates. You can find a schedule (time, date and place) of all the annual budget public hearings for each governmental entity listing in yourTRIM Notice of Proposed Property Taxesmailed to all taxpayers each August.
If you believe the market value as shown in the box "Your Property Value This Year" is higher than the market value of your property as of this past January 1, we encourage you to contact us. One of our Deputy Property Appraisers will happily meet with you and discuss your market value and how it was calculated. After this conference, if you still feel your market value is too high, you can file a simple petition with the VAB.

3. What happens at the hearing?
The Value Adjustment Board appoints Special Magistrates -- who are all qualified, professionally designated real estate appraisers and/or attorneys (for exemption cases) -- to conduct the hearings. These Special Magistrates are not connected with the Property Appraiser's office in any way. The only question the Special Magistrates can determine is whether the market value of your property as shown on your TRIM Notice was higher than the property's market value as of last January 1.

4. How does the petition process go?
You must fill in the petition completely, with all questions answered, or it may be rejected by the VAB. Be sure you read the information on the reverse of the form. The Petition is filed with the Clerk of the Value Adjustment Board, Broward Government Center, 115 South Andrews Avenue, Room 120, Fort Lauderdale, Florida 33301.

Pay close attention to the deadline for filing a petition printed on the TRIM Notice. The deadline for VALUATION disputes is in mid-September of each tax year. If you miss filing for homestead or another exemption, you may late file by making a showing of "Good Cause" until December 1. The VAB does not accept any late filed petitions after December 1, regardless of any good reasons for late filing.

1. What is the "Value Adjustment Board?"
The Value Adjustment Board (VAB) settles disputes between taxpayers and the Property Appraiser. Property owners are notified in August of their property’s assessed and market values in a Truth in Millage (TRIM) notice. If the property owner feels the property’s assessment, classification or exemption is incorrect, a petition can be filed with the VAB.
VAB, which consists of two county commissioners, one school board member and two citizen members, approves and hires Special Magistrates to settle disputes during scheduled quasi-judicial hearings.
It is the petitioner's responsibility to present evidence to overturn the Property Appraiser's presumption of correctness. Property owners may also institute legal action in circuit court.
As Clerk of the VAB, the Clerk & Comptroller’s office receives and processes petitions, schedules and coordinates hearings, clerks and records the hearings and more.

2. What is myVAB?
MyVAB is an electronic program that allows property owners to file petitions to the Value Adjustment Board via the Internet. All VAB petitioners receive access to myVAB, which allows for real-time access to their petition, allowing them to view scheduled hearings and to submit supporting materials to challenge their property’s value assessment.

3. Can I resolve my property assessment issues without having to file an appeal with the VAB?
You may request an informal conference with a Property Appraiser representative. If you are not satisfied with the conference or have a difference of opinion regarding the market and/or assessed value of your property, then you may file a petition with the VAB.

4. Where do I file my petition form once completed?
If you choose not to file online, you can file your petition in person at any of the Clerk & Comptroller’s office locations or by mail to the following address:
Value Adjustment Board
301 North Olive Avenue, Room 203
West Palm Beach, FL 33401
Before mailing, verify that all appropriate information, signatures and payment have been provided. Insufficient information and/or payment may result in your petition being rejected and returned to the petitioner. Petitions filed to the VAB cannot be faxed or e-mailed.

5. Can I petition multiple properties on one petition?
One petition must be filed for each parcel control number unless the properties meet the criteria for a single joint petition. The petitioner must obtain approval from the Property Appraiser. Special forms are provided and completed by the Property Appraiser for multiple filed petitions. These forms must be presented to the VAB clerk when filing your petitions.

6. What information is needed to complete the petition form?
All information requested on the petition form and listed below must be submitted along with the appropriate fee(s).

Note: If information requested is not pertinent or is unknown by the petitioner, this should be noted on the petition. Some petition information may be provided by the Property Appraiser.

7. What is the deadline for filing a petition?
Market and/or Assessed Value petition filings begin on January 1 and end 25 days after the mailing of the “Notice of Proposed Property Taxes” (also known as the Truth in Millage “TRIM” notice).
Denials of homestead, wholly exempt and agricultural classification filings can be submitted July 1 through July 31. Late filing for homestead, agriculture and other exemptions filings begin March 2 and end 25 days after the mailing of the TRIM notice. The deadline and other important information are noted on the notice.

8. What can I expect at the hearing?
The hearings are held in a quasi-judicial forum before a Special Magistrate whose role is to render an impartial recommendation as to whether a petitioner has overcome the presumption of correctness of the Property Appraiser. Special Magistrates are professional certified appraisers and attorneys. They are appointed by and report directly to the VAB, not the Property Appraiser’s Office.