Value Adjustment Board (VAB)

Glades County Value Adjustment Board (VAB)

Note: It is the property owner’s responsibility to be fully informed of all the Florida laws and regulations of their local county’s rules governing the Value Adjustment Board (VAB) process. As laws, rules and procedures may change from time to time, it is recommended that you thoroughly review all web sites, statutes and rules to verify their current status and for more complete information pertinent to this process.

NOTICE OF MEETINGS & AGENDAS

August 25, 2011 Agenda

October 20, 2011 Notice of Meeting

September 13, 2012 Notice of Organizational Meeting

October 23, 2012 Schedule of Hearings

December 4, 2012 Meeting to Close out

September 13, 2013 Notice of Organizational Meeting

October 9, 2013 Notice of Meeting - Hearings (Cancelled)

September 9, 2014 Notice of Organizational Meeting

 

Important Links

Other Florida Value Adjustment Board Information

Florida Department of Revenue – Value Adjustment Board Website –

Please [CLICK HERE] for Access to the Following:

Florida Administrative Code 12D-9

Florida Administrative Code 12D-10

Florida Administrative Code 12D-16

Value Adjustment Board Forms

Uniform Policies and Procedures Manual

Other Legal Resources Including Statutory Criteria

Reference Materials Including Guidelines

Other Florida Value Adjustment Board Information

 

Additional VAB Resources:

Florida Administrative Code 12D-51

Florida Government in the Sunshine Manual

 

General Information

Filing a Petition

Charges and Fees

Petition Withdraw

Evidence

Hearings

Reschedule a Hearing

Hearing Results

Property Tax Refund

VAB Appeals

 

GENERAL INFORMATION:

Q: What is the VAB?

A: The VAB is a Board that consists of two county commissioners, one school board member, one homeowner appointed by the county commission and one business owner appointed by the school board.  The clerk of the county commissioners shall be the clerk to the value adjustment board.

 

Q: How is my property assessed?:

A: Properties are assessed by the Property Appraiser.  For questions regarding property assessments and valuations, contact the Property Appraiser at (863) 946-6025.

 

Q: Where can I find the VAB Rules for Glades County?

A:Glades County follows the uniform rules of procedure for all Value Adjustment Boards in the State of Florida, which can be found in the following links:

Florida Department of Revenue - Value Adjustment Board Website

 

Q: Who do I call for Information?

A: For questions about:

  1. Property Taxes - Call the Glades County Tax Collector at (863) 946-6035, or the sub office located in Buckhead Ridge at (863) 763-0937.
  2. Property assessments and values, homestead exemptions, property classifications - Call the Glades County Property Appraiser at (863) 946-6025.
  3. Filed petition, hearing date, reschedule, Special Magistrate recommendations and/or final decision information - Call the Clerk of the Glades County Value Adjustment Board at (863) 946-6010.

 

Q: Can I resolve my property assessment issues without having to file an appeal with the VAB?

A: You may request an informal conference with the Glades County Property Appraiser’s office representative by calling (863) 946-6025.  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 and/or you may file a civil action in the Circuit Court.

**PLEASE NOTE: A taxpayer does not need to have an informal conference with the Property Appraiser's office before filing a petition with the VAB or before filing suit in the Circuit Court.**

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HOW TO FILE A PETITION WITH THE VALUE ADJUSTMENT BOARD

Q: Where can I obtain a petition form to file my appeal?

A: You may obtain a Petition from the Glades County Property Appraiser’s office or download the appropriate form from the internet.

All Forms may also be found on the website in the following link:

            Department of Revenue – Value Adjustment Board Forms

 

Q: Where do I file my Petition form once it is completed?

A: The Petition may be brought in person to the Clerk of the Circuit Court’s Office, Glades County Courthouse, 500 Avenue J, Moore Haven, Florida 33471, or mailed to 500 Avenue J, Post Office Box 10, Moorehaven, Florida 33471.  Before mailing, verify that all appropriate information, signature and payment have been provided.  There is a $15.00 filing fee for all petitions that must be paid.  These fees are non-refundable.

 

Q: Can I petition multiple properties on one Petition?

A: An owner of contiguous, undeveloped parcels, or a petition for contiguous and similar condominium units, may file a single joint petition with the VAB if the property appraiser determines such parcels or units are substantially similar in nature.  The fee for a petition of this nature is $15.00 plus $5.00 per parcel.  These fees are non-refundable.

 

Q: What information is needed to complete the petition form?

A:

  1. Petitioner name and mailing address for mailing of all hearing notices, correspondence, Special Magistrate recommendations and records of decision notices.  If the address changes, the VAB clerk must be immediately notified in writing of the change of address.  Notating and verifying accurate information in this area is critical to ensure timely delivery of notices, especially with out of state or out of country addresses.
  2. Daytime telephone number.  If applicable, also provide your FAX number, e-mail address and cell phone number.  Often this information is critical in contacting a petitioner about incomplete petitions.  If the VAB Clerk is unable to contact you via these references, it may result in your petition being rejected and returned.
  3. All information required on each DOR form submitted by a petitioner.
  4. List of dates not available to attend hearing.  This will avoid any unnecessary rescheduling.  The VAB Clerk will try to accommodate most requests; however the VAB Clerk cannot guarantee that all personal schedules can be accommodated.
  5. Letter of Authorization.  If an unlicensed agent is filing the petition on behalf of the property owner, a notarized letter of authorization must be provided to the VAB Clerk at the time of filing any petition.
  6. An estimation of time needed by the petitioner for hearing presentation may also be supplied to the VAB Clerk, but this information is not required.

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.

 

Q: What is the deadline for filing a petition?

A: Market and/or Assessed Value petitions 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 classification and exemption 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 TRIM notice.

Any petitions received by the VAB Clerk after the deadline will be subject to a good cause review and determination, and must be accompanied by the appropriate filing fee and a good cause statement.

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CHARGES AND FEES

Q: What payment methods are accepted by the VAB?

A: When payments are made in person, they can be made by check, cash, money order and the Clerk’s office will accept Visa or MasterCard.  (Please note, there is a service fee when using a credit card that is charged to the customer).  When payments are mailed, the petition must be accompanied by either a check or money order.

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PETITION WITHDRAWAL

Q: How do I withdraw a petition?

A: You must submit your written withdrawal by submitting a completed Form DR-485WI - Withdrawal of Petition to the following address:

Value Adjustment Board Clerk

500 Avenue J

Post Office Box 10

Moorehaven, Florida 33471

 

Please click here for a link to the Form DR-485WI - Withdrawal of Petition

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EVIDENCE

Q: What type of evidence would I be required to submit to support my petition?

A: Please review the Florida Department of Revenue Website and Florida Statutes Sections 193 through 196 for evidence and evidence exchange information.

Florida Department of Reveue - Value Adjustment Board Website

Florida Statutes

Note: the Clerk is not responsible for providing information of this type as these are legal matters and each petition may vary in required evidence criteria.

 

Q: When should I submit my evidence?

A: All evidence should be submitted as soon as possible.  In the petitioner desires to enter into an evidence exchange with the property appraiser, evidence must be submitted no later than fifteen (15) calendar days before your scheduled hearing day as required by the statutory deadline, and the petitioner must specifically request, in writing, that the property appraiser supply his evidence to the petitioner.  Specific information about the exchange of evidence requirements between the Property Appraiser and the petitioner is available online at Florida Statutes, Section 194.011 and Department of Revenue Rules 12D-9 and 12D-10.

Florida Department of Revenue – Value Adjustment Board Website

Florida Statutes

 

Q: Where do I submit my evidence during the evidence exchange process?

A: All evidence must be submitted to the Property Appraiser’s main office at the following address:

Glades County Property Appraiser

500 Avenue J, Room 202

Moore Haven, Florida 33471     or

 

Glades County Property Appraiser

Post Office Box 1106

Moore Haven, Florida 33471

When submitting your evidence to the Property Appraiser, please provide two copies.  Do not submit evidence to the VAB Clerk.

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HEARINGS

Q: Where will my VAB hearing be held?

A: VAB hearings are held at the following address:

Glades County Commissioner’s Board Room

Glades County Courthouse, Second Floor

500 Avenue J

Moore Haven, Florida 33471

 

Q: What is the Glades County VAB’s current hearing schedule?

A: Please see the hearing schedule below:

           

Petition Number

Hearing Date

Hearing Time

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Q: When will I receive notice of the VAB hearing?

A: After the filing deadline, the VAB Clerk will chedule hearings for all timely filed petitions.  You will be notified by mail of the date, time and location of your hearing at least 25 days prior to your scheduled hearing date.

 

Q: What can I expect at the hearing?

A: The hearings are held before the Value Adjustment Board whose role is to render an impartial decision as to whether a petitioner has overcome the presumption of correctness of the Property Appraiser.

All VAB hearings are open to the public.  The average hearing can last from 15 to 30 minutes.  However, hearings can sometimes last longer than anticipated, so please be patient. You may wish to bring a magazine, book, newspaper or other reading material to occupy your time while you wait.

 

Q: Who will be in attendance at my hearing?

A: The Value Adjustment Board will preside over and conduct the hearing, hear testimony and review evidence presented, and will issue a decision containing "finding of facts and conclusion of law".  The official attorney for the Value Adjustment Board will also be present during any and all VAB hearings at which the Value Adjustment Board presides.

The Property Appraiser and/or a Property Appraiser representative will also be present to uphold the assessment values and present supporting evidence.  The petitioner and/or representative or agent should attend to present supporting evidence or should indicate to the Clerk that the petitioner, representative or agent wishes to have all evidence considered in their absence.  Anyone, other than an attorney or a licensed taxpayer representative, who is representing the petitioner, must present a written, signed and notarized letter of authorization from the petitioner at the time the petition is filed. 

All petition hearings are open to the public and may be occasionally attended by others interested in observing the VAB process.

 

Q: How can I obtain a copy of the transcript of my hearing?

A: Hearings are recorded by the VAB Clerk on audio tapes.  A copy of a tape ($10.00 each) may be obtained by calling the VAB Clerk at (863) 946-6010.  Make checks payable to the Board of County Commissioners of Glades County.

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RESCHEDULING/FAILURE TO APPEAR AT HEARING

Q: Can I reschedule my hearing?

A: You may reschedule your hearing date, without a showing of good cause, one time by written request to the VAB no less than 5 calendar days before your scheduled hearing date.  If not properly notified in time and manner specified, the VAB Clerk may deny a request for reschedule, unless good cause can be shown.

 

Q: What if I cannot attend my scheduled hearing?

A: Failure of the petitioner to appear at the scheduled hearing will result in the petitioner being listed as a “no show” and the petition will be denied. A petition may be considered by the Value Adjustment Board in the petitioner's absence if the petitioner indicates to the Clerk that the petitioner, representative or agent wishes to have all evidence considered in their absence. Additionally, a hearing may be rescheduled if a petitioner is able to show good cause for any such "no show".

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HEARING RESULTS/ADJUSTED TAX ROLLS

Q: How will I be notified of the outcome of the hearing?

A: The VAB Clerk will notify each petitioner, by mail, with a written “Record Decision” within twenty (20) calendar days of the last day the VAB is in session.

 

Q: When does the VAB certify the tax roll?

A: After all the hearings have been conducted and the VAB meets to certify the final adjusted tax roll.

 

Q: If my VAB hearing is still pending when the tax bill comes out, should I still pay my taxes or wait?

A: If your taxes are due and you have filed a petition with the VAB that is pending a hearing, please contact the Tax Collector’s office at (863) 946-6035, or the sub office located in Buckhead Ridge at (863) 763-0937, for further information.

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PROPERTY TAX REFUNDS

Q: How long do I have to wait for a refund on my property taxes?

A: Tax refunds are normally issued after the final certification of the adjusted tax roll.  For additional information, please contact the Tax Collector’s office at (863) 946-6035, or the sub office located in Buckhead Ridge at (863) 763-0937.

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VAB APPEALS

Q: How do I appeal a decision once the VAB has made a final decision?

A: A petitioner may file an action in Circuit Court within sixty (60) days from the date the assessment being contested is certified for collection, or after sixty (60) days from the date a decision is rendered by the VAB if a petition contesting the assessment had not recieved final action by the VAB prior to extension of the roll..

**PLEASE NOTE: A taxpayer does not neet to have an informal conference with the Property Appraiser's office before filing suit in the Circuit Court. A taxpayer does not need to file petition with the VAB before filing suit in the Circuit Court.

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