Florida Property Tax Value Appeal Process Simplified

Local governments raise funds by collecting ad valorem taxes on real and tangible personal properties located in each government jurisdiction. These taxes are calculated by multiplying the millage rate times the taxable value of the property. Millage rates are set by local taxing authorities. The law requires that the Property Appraiser assess property at just value as of January 1 of each year. The just value of property is generally defined as fair market value (FMV) or the value that a willing buyer, who is not obliged to buy, would pay to a willing seller, who is not obliged to sell.

If you believe the millage rate in your county is excessive, you may voice your concern to the appropriate taxing authority at the public hearings scheduled for that purpose. These typically include the County, City, School, and Water Management Districts.  If you believe the Property Appraiser has assessed your property at a value greater than just value you may schedule a meeting with Property Appraiser staff of the county where your property is located.

The first party to review an appraisal with the property owner is a member of the Property Appraiser's Office. Usually, objections are settled during this phase after the property owner's position is considered and an appraiser gives a complete explanation of how a value was derived. If unsatisfied after that initial review and possible adjustment, the property owner may then petition the Value Adjustment Board VAB). VAB hearings are typically held in October through February.

Whether or not you choose to meet with the Property Appraiser, you may file a petition with the VAB, which is comprised of two members of the County Commission, one member of the County School Board, and two appointed members from the public. VAB was created by FLORIDA STATUTE 194.015  to provide citizens a forum to address complaints when they believe the Property Appraiser has over assessed their property or improperly denied an exemption or classification or the Tax Collector improperly denied a tax deferral. It is the petitioner's responsibility to present evidence to prove their position.

If the VAB is unable to reach a satisfactory solution, the property owner may ask to be heard in a Special Master proceeding. The Value Adjustment Board appoints Special Masters who are qualified real estate appraisers or attorneys to conduct hearings on disputed properties. They act totally independent of the Property Appraiser's Office. The Property Appraiser is simply a party before the board, just as is the petitioner.

The only questions the Special Masters are appointed to determine are whether the appraised value of a petitioned property exceeds its market value as of January 1 of the tax years or if the exemption applied for is legitimate. It is important that the petitioner supplies all the information requested on the petition to make it easier for the Board to review the appeal. The final appeal is Property owners may also institute legal action in circuit court.