Petition For Review Of Market Classified Use Value (Page 4 of 4) in pdf

INSTRUCTIONS

Informal Conference with Property Appraiser

You have the right to an informal conference with the property appraiser. This conference is not required and does

not change your filing due date. You can present facts that support your claim and the property appraiser can

present facts that support the assessment. To request a conference, contact your county property appraiser.

PART 1. Taxpayer Information

If the Petitioner Will Not Attend the Hearing

If you do not plan to attend the hearing but would like your evidence considered, you must submit two copies of your

evidence to the VAB clerk. The property appraiser may cross examine or object to your evidence. The ruling will

occur under the same statutory guidelines as if you were present.

PART 2. Petition Information

At the Hearing

At the hearing, you have the right to have witnesses sworn. On page 2 of this form you have provided the time you

think you will need. The VAB is not bound by the requested time.

Joint Petition

For a single petition for multiple parcels, attach a list of parcels with the property appraiser’s determination, if

available, that the parcels are substantially similar (s.194.011(3)(e) and (f), F.S.). In the box for time needed, provide

the time for the entire group.

Exchange of Evidence

You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your

evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the

property appraiser’s evidence. At the hearing, you have the right to have witnesses sworn.

You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser

a copy of your property record card containing information relevant to the computation of your current assessment,

with confidential information redacted. When the property appraiser receives the petition, he or she will either send

the property record card to you or notify you how to obtain it online.

Your admissible evidence will not be excluded at the hearing unless the property appraiser had asked for it in writing

in connection with a filed petition and you knowingly refused to provide it within a reasonable time prior to the

hearing.

Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)

For properties that have a value adjustment board petition, State law requires a partial payment of taxes, and a full

payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is

normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is

not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the

partial payment before the delinquency date is normally March 31.

Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial

payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final

decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a

final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property.

The partial payment requirements are summarized below.

Value Appeals: For petitions on the value of 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 your required partial payment is not made before the delinquency date, the VAB will deny your petition.

RETAIN THIS PAGE FOR YOUR INFORMATION

CLK/CT 481 Rev. 08/16 (MD-486MC)

Clerk’s web address:

Petition For Review Of Market Classified Use Value Page 4

Related Articles

Related forms

Related Categories