GENERAL INFORMATION:

Each year, local governments raise funds by collecting taxes on the real and tangible property located in each government’s jurisdiction.  These taxes, known as ad valorem or property taxes, are calculated by multiplying the millage rate times the value of taxable property owned by the taxpayer.  Millage rates are set by local taxing authorities.  The value at which your property is assessed is determined by the Property Appraiser, the elected official responsible for assessing the value of all real property and tangible property in Brevard County. 

The Property Appraiser is required by law to assess property at just value as of January 1st of the current year.  The just value of property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently, knowledgeable and for self-interest, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue stimuli or duress. 

If you believe that the millage rates are excessive, you may voice your concerns at a public hearing scheduled for that purpose.  If you believe that the Property Appraiser has assessed your property at a value greater than just value, you may schedule a meeting with Property Appraiser's staff, petition the assessment to the Value Adjustment Board, and/or institute legal action in Circuit Court.  The following information is designed to provide a brief overview of the procedures available for appealing the market value of property. 

CONTACT INFORMATION FOR VALUE ADJUSTMENT BOARD MEMBERS, CLERK, PRIVATE LEGAL COUNSEL:

Each County has a Value Adjustment Board (VAB) with five members.  There are two members from the county governing board, one from the school board, and two citizen members. 

Many counties use special magistrates to conduct hearings and recommend decisions to their board.  Special magistrates are professionals qualified in property valuation, exemptions, or classifications.  In all cases, the VAB makes a final decision. 

12D-9.017 EX PARTE COMMUNICATION PROHIBITION.  No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of the value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party. 

All questions should be directed to the VAB clerk to ensure that no ex parte communication occurs. 

VALUE ADJUSTMENT BOARD MEMBER LIST:

BCC Member—Commissioner John Tobia, Chair

BCC Member—Commissioner Rita Pritchett- Vice Chair

School Board Member—Matt Susin

BCC Citizen Member—Bill Geiger

School Board Citizen Member—Tracy McWilliams

VAB Legal Counsel— Aaron Thalwitzer (Attorney Statement)

During its Organizational Meeting, the Board appointed Special Magistrates to serve the County while conducting hearings for petitions filed during the 2022 tax cycle.

SPECIAL MAGISTRATES:

Karen Wonsetler – Attorney

Claudette Pelletier – Attorney

Joseph Haynes Davis – Attorney

Rinky Parwani – Attorney

Elizabeth Baker Young - Attorney

Thomas Tukdarian - Attorney

Reginald Carter – State Certified Real Estate Appraiser

Mel Ward – State Certified Real Estate Appraiser

Robert Sutte – State Certified Real Estate Appraiser

Stephen Boyle – State Certified Real Estate Appraiser

Terrie Peltier - State Certified Real Estate Appraiser

Richard Steeves - State Certified Real Estate Appraiser

Alex Ruden - State Certified Real Estate Appraiser

ANNUAL PETITION FILING DEADLINES:

Florida Administrative Code 12D-9.015(10): Petitions related to valuation issues may be filed at any time during the taxable year on or before the 25th day following the mailing notice of proposed property taxes. 

Florida Administrative Code 12D-9.015(11): Late filed petitions.  The Board may not extend the time for filing a petition.  The Board is not authorized to set and publish a deadline for late filed petitions.  However, the failure to meet the statutory deadline for filing a petition to the Value Adjustment Board does not prevent consideration of such a petition by the Board when the Board Designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of Board functions in the taxing process.  “Good Cause” means the verifiable showing of extraordinary circumstances. 

For more information on this section, please see State of Florida, Department of Revenue, Chapter 12D-9, Florida Administrative Code http://dor.myflorida.com/dor/property/vab. 

All petitions must be filed as established by law.  The filing date is the date in which a completed petition (accompanied by the required filing fee) is actually received by the Value Adjustment Board Clerk.  It is NOT the date in which it was deposited in the mail for US Mail delivery. 

• Assessment Appeal within 25 days after the property appraiser mailed your Notice of Proposed Property Taxes, usually mid-August.
• Exemption or Classification Appeal within 30 days after the property appraiser mailed the notice that your application was denied.  The property appraiser must mail all denial notices by July 1. 
• Tax Deferral Appeal within 30 days after your tax collector mailed the denial. 

The Value Adjustment Board will charge a fee of $15 for filing a petition pursuant to statutory guidelines (please see Resolution No. 22-01).  If you choose to file an electronic petition there will be an applicable convenience fee in addition to the filing fee.  Please see the table below for convenience fees. 

STATUTORY REQUIREMENT FOR THE PARTIAL PAYMENT OF TAXES:

Section 194.014, F.S. requires a partial payment of taxes on properties that will have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review).  The payment amount depends on the type of petition you filed on the property.  The partial payment requirements are summarized below. 

Value Appeals: For petitions on the value of the property, the payment must include: 

• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes
• Less applicable discounts under s. 197.162, F.S.

Other assessment appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include: 

• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the taxpayer admits in good faith to owe
• Less applicable discounts under s. 197.162, F.S.

If the petitioner fails to pay their taxes before they become delinquent on April 1 of the tax year, the VAB must deny their petition by April 20th of that same tax year. 

If the VAB determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at the rate of 12% per year from the date the taxes became delinquent until the unpaid amount is paid.  If the VAB determines that a refund is due, the overpayment amount accrues interest at the rate of 12% per year from the date the taxes became delinquent until the refund is paid.  Interest does not accrue on amounts paid in excess of 100% of the current taxes due on the tax notice. 

RIGHT TO RESCHEDULE:

194.032 Hearing purposes; timetable.—

(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes:

1. Hearing petitions relating to assessments filed pursuant to s. 194.011(3).

2. Hearing complaints relating to homestead exemptions as provided for under s. 196.151.

3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011.

4. Hearing appeals concerning ad valorem tax deferrals and classifications.

5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred.

(b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal.

(c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c).

(2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties.

(b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a).

(c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties.

(3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll.

NON-REFUNDABLE VAB PETITION FILING FEES: 

• There is a $15 filing fee for each separate parcel submitted for appeal to the Value Adjustment Board.  Each separate parcel will require a separate petition form.  However, the filing fee can be paid with one check or debit/credit card transaction. 
• Joint assessment petitions require a $5 per parcel filing fee 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.
• No filing fee shall be required with respect to an appeal for a denial of a timely filed application for homestead exemption or for a denial of a tax deferral.  

According to Fla. Stat. §. 194.013(3),  the filing fee must be paid when the Value Adjustment Board petition is filed or the petition will be considered invalid and rejected.  Checks or money orders should be made payable to the Clerk of Court. 

The Value Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary cash assistance under Fla. Stat. §. 414 and Fla. Stat. §. 194.013(3). 

PETITION CONTENTS AND INSTRUCTIONS:

Value Adjustment Board Forms

A receipt of the petition indicating the assigned petition number will be provided to you after processing by the Clerk’s Office.  If at any time you do not receive a receipt for a petition which you filed (either online, in person, or by mail) there may be a chance the petition is not considered filed or there may be an error in filing.  Should this happen, you are encouraged to contact the Board Clerk immediately to resolve the issue. 

WITHDRAWAL PROCEDURES:

All requests to withdraw petitions must be made in writing.  Withdrawals can be mailed, faxed, emailed, or hand delivered. 

HEARING INFORMATION:

The Value Adjustment Board (VAB) clerk(s) will schedule a hearing date and time for all petitioners.  Each petitioner should receive a written notice of hearing at least 25 calendar days prior to the hearing.  The address used to mail these notices will be the same address appearing on the petition form. 

A petitioner has the right, one single time, to reschedule a hearing by submitting a written request to the Value Adjustment Board at least five (5) days before the originally scheduled hearing, not including the hearing date in calculation.  See Fla. Stat. §. 194.032(2)

Complete Evidence Rules are available and should be consulted at http://dor.myflorida.com/dor/property/vab/.  Below is a list of evidence criteria.  All Statutory time-lines below do not include hearing date in the calculation.  

• The Petitioner should provide the property appraiser a list and summary of evidence and copies of documents which will be presented at the hearing, at least 15 days before your hearing date. 
• Ask in writing for the property appraiser to give you a list and summary of the evidence that he or she will present at the hearing.  If you did not provide your information at least 15 days prior to the hearing, the property appraiser does not need to provide this information to you. 
• If you make a request, the property appraiser must provide the information at least seven (7) days prior to the hearing.  If the property appraiser does not provide the information at least seven (7) days prior to the hearing, your hearing will be rescheduled. 
• If an agent represents you, he or she may ask the property appraiser for confidential information.  Before the property appraiser can release the information, your agent must provide a copy of written authorization from you.  Please refer to Fla. Stat. §. 194.011 for more information regarding evidence exchange. 

You may represent yourself at the hearing.  Hearings before a value adjustment board are not proceedings that require an attorney or agent.  However, depending on the complexity or value of your property, you may want an attorney or tax agent to represent you at the hearing.  You or the property appraiser may ask that all the witnesses be sworn in at the time of your hearing.  You and the property appraiser will have an opportunity to present evidence.  There will be no bias toward or against either party at the hearing. 

The hearing schedule should be followed closely as possible without interfering with each party’s right to be heard.  If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition.  In no event shall a petitioner be required to wait more than a reasonable amount of time from the scheduled time to be heard.  The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments, or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate.  If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately.  If the board clerk finds reasonable time has elapsed, and the petitioner has not been heard, the board clerk shall find good cause is present and shall find good cause is present and shall reschedule the petitioner’s hearing. 

After each hearing the special magistrate will make a more thorough review of the information and admitted evidence at which time he/she will make a recommendation to the Board.  Once the Special Magistrate finalizes his/her recommendation, the clerk will promptly send a copy of that recommendation form to you and notify you of the date, time, and place where the Board will meet to review that recommendation and make its final decision.  The final board date is noticed on the website pursuant to statutory guidelines.  You are not required to attend these meetings; however, all meetings are open to the public.  If a Special Magistrate heard your petition, the value adjustment board may adopt the magistrate’s recommendations.  If the Board determines the magistrate failed to consider evidence or made an incorrect legal determination, the board can make a different decision than the recommendation.  The copy of the special magistrate recommendation that you will be receiving is only a recommendation to the board.  The Board will make the final decision. 

The clerk of the value adjustment board will notify you in writing of the Board’s final decision on your petition.  The notice will explain whether any changes were made and will list the information that the Board relied on, as well as the legal reason for reaching the decision that was made.  This notification will be mailed to you within 20 days of the Final Board Meeting.  See Fla. Stat. §. 194.034(2)

You may file a claim with the Circuit Court if you do not agree with the decision of the Board.  See Fla Stat. §. 194.171(2) and Fla. Stat. §. 194.171(6). 

If you are considering appealing any decision of the Value Adjustment Board pursuant to Fla. Stat. §. 194.171, please be advised that you may need a record of proceedings before the Board and that preparation of a proper record transcript is the responsibility of the appealing party. 

VAB HEARINGS AND PARKING:

VAB hearings are conducted at the Brevard County South Service Complex, located at 2725 Judge Fran Jamieson Way, Building B, Room 202, Viera, FL 32940.  Hearings are available to the public; parking is available at the government complex. 

Notice under the Americans with Disabilities Act (Title III):

In accordance with the requirements of Article II of the Americans with Disabilities Act of 1990 (ADA), the County of Brevard (County) will not discriminate against qualified individuals with disabilities on the basis of disability in services, programs, or activities.  Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service, or activity of the county, should contact the Brevard County Manager’s Office at (321)-633-2010, as soon as possible, but no later than two (2) business days prior  to the scheduled hearing or meeting.  This paragraph shall likewise apply to written requests by a physically handicapped person needing a special accommodation to attend a public meeting in accordance with §. 286.26, Florida Statutes.

DEPARTMENT OF REVENUE INFORMATION:

Rule Chapter 12D-9, F.A.C.

Rule Chapter 12D-10, F.A.C.

FDOR Value Adjustment Board Webpage

FDOR Uniform Policies and Procedures (2021)

Other Legal Resources, including Statutory Criteria (2021)

Reference Manuals, including Guidelines (2021)

Government in the Sunshine Manual