Value Adjustment Board
123 W. Indiana Avenue
DeLand, FL 32720-4284
Phone (386) 740-5164
Fax (386) 626-6628
Jeanne Jones, Deputy Clerk, VAB
jsjones@co.volusia.fl.usFile a Petition Online
The Value Adjustment Board
FAQs
Petition information
Appeals to the VAB
Petition contents
Deadlines for petition filing
Petition filing fees
Waiver of filing fees
Where to file
VAB hearing information/procedures
The Value Adjustment Board (VAB) is a state mandated board (Section 194.015, Florida Statutes) consisting of: two (2) Volusia County Council Members; one (1) Volusia County School Board Member; one (1) Citizen Member, appointed by the Volusia County Council, who owns homesteaded property in Volusia County; and one (1) Citizen Member, appointed by the Volusia County School Board, who owns a commercial business in Volusia County.
The 2008 VAB Board is comprised of:
Ms. Joie Alexander, At-Large Council Member
Mr. Carl Persis, County Council Member
Ms. Candace Lankford, School Board Member
Mr. Brad Giles, commercial business owner
Ms. Bernadette Britz-Parker, homesteaded property owner
Petition information
The Value Adjustment Board (VAB) accepts petitions submitted by any taxpayer who objects to the Property Appraiser’s assessment of the taxpayer’s real or personal property valuation. Petitions are heard by impartial Special Magistrates in a quasi-judicial forum. Hearings are tentatively scheduled between October and December each year. Complete instructions for completing a petition for property located in the County of Volusia are below. The VAB now has an online site for filing petitions. Petitions and evidence are also accepted at the property tax offices in Daytona Beach, DeLand, Orange City, and New Smyrna Beach.
Appeals to the VAB
A taxpayer may file a petition with the VAB if the Property Appraiser has denied the taxpayer’s application for any of the following exemptions or special use classifications: 1) homestead exemption; 2) any other tax exemption as provided by Chapter 196, Florida Statutes; or 3) any special use classification as provided by Chapter 193, Florida Statutes. A taxpayer whose application for homestead tax deferral has been denied by the county tax collector may also file an appeal (petition) to the VAB.
Petition contents
Information furnished in the petition is essential to the VAB’s decision in each case. The VAB will rely on the petitioner’s estimate of fair market value as stated in the petition, in addition to any evidence submitted, in deciding the merits of the petition. Each petition must include the following in order to be considered complete:
Petitioners name and current MAILING address (not necessarily the same address as the property) should be put on the front of the petition. All information, including hearing notices and Records of Decision, will be mailed to the address appearing on the petition unless we are notified, in writing, of a change. If an attorney is representing you please put their information on the petition in order for the VAB to inform them of all hearing dates.
Authorization Form [PDF] (required if an agent or tax consultant is representing the owner of record) with notarized signature of owner.
Notarized signatures of the owner or designated agent, as appropriate.
Parcel Number
Owner of Record
Time limit estimate (a presentation should not exceed 20 minutes.)
Exhibits or attachments must be submitted to the Deputy Clerk in DUPLICATE fifteen (15) days prior to the hearing, and identified with the property’s parcel/alternate key number and owner of record.
Note: A petition which is not fully completed, signed and notarized, accompanied by a properly completed authorization form (if applicable) and filed with the appropriate filing fee (if applicable) will be returned to the petitioner and will not be considered timely. DO NOT SEPARATE THE PETITION PAGES. A copy of the petition will be returned to you after processing by the Deputy Clerk.
Deadlines for petition filing
All petitions must be filed before the deadlines established by law. The filing date is the date on which the petition is actually received by the VAB. It is not the date when the petition was deposited in the US mail for delivery to the VAB. Filing deadlines are as follows
Assessment petitions must be filed on or before the 25th day following the mailing date of the Notice of Proposed Taxes (commonly called the TRIM Notice) by the Property Appraiser.
Appeals of denials of homestead or other tax exemptions and special use classifications must be filed on or before the 30th day following the mailing date of the notice of denial by the Property Appraiser. (Please include copy of denial with Petition.)
Appeals of denials based on untimely filing for homestead exemption must be filed on or before the 25th day following the mailing date of the notice of proposed taxes by the Property Appraiser. (Please include copy of denial with Petition.)
Appeals of denials based on untimely filing for agricultural classification must be filed on or before the 25th day following the mailing date of the notice of proposed taxes by the Property Appraiser. (Please include copy of denial with Petition.)
Appeals of denials of homestead tax deferrals must be filed within 30 days after the taxpayer’s receipt of the county tax collector’s notice of disapproval. (Please include copy of denial with Petition.)
Petition filing fees
(Effective January 1, 2001 all filing fees are non-refundable.)
Assessment Petitions - $15 for each separate parcel.
Joint Parcels - $5 per parcel for each contiguous undeveloped (adjoining) parcel of equal value in the petition ($15 minimum fee per petition). A single joint petition may be filed by a condominium association, cooperative association, homeowners association or timeshare/interval ownership type entity with the approval of its Board of Directors or Administration.
Denial of Homestead or Homestead Tax Deferral Appeals - No filing fee.
Other exemption or Special Use (Agricultural) Classification Appeals - $15 per parcel.
Untimely filing for Homestead or other Exemption or Agricultural Classifications. Denial of agricultural classification due to taxpayer’s failure to file prior to March 1 of the applicable tax year - $15 per parcel.
The required filing fee must be paid when the VAB petition is filed or the petition will be considered invalid and rejected. Checks or money orders should be made payable to: County of Volusia, VAB.
Waiver of filing fees
The applicable filing fee will be waived if, at the time of filing, the petitioner presents a certificate or other document issued by the Florida Department of Health and Rehabilitative Services demonstrating that the taxpayer is an eligible recipient of public assistance payments under Section 490.185, Florida Statutes
Where to file
Petitions may be filed online (see link at top of page) or Petitions may be mailed to Deputy Clerk, Value Adjustment Board, 123 W. Indiana Avenue, DeLand, FL 32720-4284, 386/740-5164. Petitions may also be filled out and hand delivered to any County of Volusia Property Appraiser’s office or Finance Department office located in DeLand, Orange City, Daytona Beach, or New Smyrna Beach, Florida.
VAB Hearing Information/Procedures
Florida law gives the Property Appraiser’s determinations a presumption of correctness. Consequently, the Property Appraiser’s decisions regarding assessments, exemptions and special use classifications are considered correct unless the petitioner rebuts this presumption of correctness. The presumption of correctness can be rebutted by the presentation of credible, relevant evidence that the Property Appraiser failed to follow the requirements of Florida law in developing the assessment and the Property Appraiser’s value is in excess of just value.
In order to demonstrate that the Property Appraiser failed to follow the requirements of Florida law, a petitioner must present a preponderance of the evidence which demonstrates that: 1) the Property Appraiser has failed to consider the eight (8) criteria set out in Section 193.011, Florida State Statutes, for determining just value; or 2) the Property Appraiser’s assessment is arbitrarily based on appraisal practices which are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same class and within the same county. (See Section 194.301, Florida Statutes)
If the petitioner rebuts the presumption of correctness, the petitioner still has the burden of proving by a preponderance of the evidence that the Property Appraiser’s assessment is in excess of just value. If the presumption of correctness is not overcome, then the petitioner must prove by clear and convincing evidence that the assessment is in excess of just value. Just value is synonymous with fair market value and is defined as the "price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. " Chapter 12-D-1.002(2), Florida Administrative Code.
The quality of the evidence that a petitioner presents during the VAB hearing will have a direct bearing upon the VAB’s decision. If a petitioner is contesting an ad valorem assessment, the petitioner must present evidence of the fair market value of the petitioned property as of January 1. In proving fair market value, relevant evidence would include, but not be limited to, an appraisal of the property dated prior to January 1, or sales of comparable properties which occurred prior to January 1, or zoning or other restrictions affecting the property that have not been considered by the Property Appraiser. The VAB has no legal authority to lower an assessment or grant an exemption or special use classification based on a petitioner’s financial hardship or the amount of taxes that a petitioner would be required to pay.
Petitioners are encouraged to submit two (2) copies of all supporting evidence with their petition. All submitted documents should be marked with the appropriate parcel number. The VAB will provide the duplicate copy of the supporting documents to the Property Appraiser. Copies of these documents must be provided to the VAB no later than fifteen (15) days prior to their scheduled hearing.
The VAB hearings will be conducted by impartial Special Magistrates who are appointed by the VAB and who are qualified to hear the issues involved in these cases because of their training and professional credentials. After hearing the evidence presented by the petitioner (which should not exceed 20 minutes) and the Property Appraiser, the Special Magistrate will make a recommendation to the VAB. You will be mailed a written copy of the Board's final decision within 20 days of the final board meeting, which should be after all petitions are heard unless there are mitigating circumstances which prevent this. The Board will act upon the Special Magistrate’s recommendation without further notice or hearing. A petitioner who is aggrieved by the Board’s final decision may file a complaint in the circuit court within sixty- (60) days, for value petitions, and fifteen- (15) days, for exemption petitions, of the date a final decision is rendered by the Board. Failure to file a complaint within the sixty- (60) day or fifteen- (15) day time frame may result in the circuit court dismissing the complaint for lack of jurisdiction. See Sections 194.171(2) and (6), Florida Statutes.
Frequently Asked Questions (FAQs)Q. What should I do first?
A. You should request an informal conference with the Property Appraiser to discuss the reasons why you disagree with your assessment. If, following this meeting, you are still not satisfied; you (or an authorized agent) may file a petition with the VAB Deputy Clerk by the deadline indicated at the bottom of the TRIM Notice.Q. Where do I file?
A. Petitions may be filed online at: vab.vcgov.org/axia2008 or mailed to: Deputy Clerk, Value Adjustment Board, 123 W. Indiana Avenue, Room 301, DeLand, FL 32720-4284. Petitions may also be filed at any County of Volusia Property Appraiser’s office located in DeLand, Orange City, Daytona Beach, or New Smyrna Beach.Q. What happens after I file my petition?
A. The Property Appraiser’s office will again check to see if your evidence disputes their appraisal, if not, you will be scheduled for a hearing.Q. What happens at the hearing?
A. All hearings are quasi-judicial, and everyone appearing before the Special Magistrate is required to testify under oath. The Special Magistrates do NOT work for the Property Appraiser and are qualified by the Department of Revenue (DOR) because of their training and professional credentials. There will be a court reporter and someone from the Property Appraiser’s office in attendance.Q. When will I learn my hearing date?
A. You will get a letter from the Deputy Clerk with your petition date and time at least twenty-five (25) days prior to your hearing. If you are filing online you can check there by logging in to your petition information. If you have not received your notification of hearing by November 15, it is your responsibility to contact the Deputy Clerk at (386) 740-5164 or by emailing at the above email address.Q. When will I know the Board’s decision?
A. The Deputy Clerk will mail written notification of the Board’s decision within 20 calendar days of the Final Board Meeting, which will be after all petitions are heard (If you have filed online, you will be able to see your decision as soon as it is presented to the Deputy Clerk by logging in to your petition information).Q. What are my taxes this year?
A. You will not know how much your taxes are until the final tax bills are sent out in late October early November.Q. Should I pay my taxes now or wait until after the hearing?
A. You should pay your taxes in November in order to receive the full November discount of 4%, regardless of whether or not you have received writing notification of the outcome of your hearing. If you wait to pay your taxes until after receiving notification and your petition is denied, you will be obligated to pay the amount due as of that date.Q. Who do I call to change my address?
A. You would call the tax department (386) 736-5938.
Q. How do I reach the Property Appraiser?
A. The Property Appraiser’s number is (386) 736-5901.
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Petition to Value Adjustment Board [PDF]
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