A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
real or personal property.
- The taxpayer's application for any of the following exemptions or special use classifications
- homestead exemption
- any other tax exemption as provided by
Chapter 196, Florida Statutes or
- any special use classification as provided by
Chapter 193, Florida Statutes.
The last day a petition may be filed was September 11, 2012.
The deadline has passed. No more petitions can be filed.
WELCOME TO THE ST. LUCIE COUNTY VALUE ADJUSTMENT BOARD
The Final Approval of the Recommendations before the Value Adjustment Board is scheduled for March 25, 2013 at 2:00 p.m. The meeting will take place at the Commission Chambers Room 3rd Floor, located at 2300 Virginia Avenue Fort Pierce, FL. 34982. Please contact VAB Secretary if you will be attending to speak before the Board or if you have any questions or concerns at 772-462-1429.
Notices of Exemption Denials Mailed
June 29, 2012
Deadline for Exemption Denials Petition Submission
July 30, 2012
Mailing Date of Trim Notice
August 17, 2012
Deadline for Petition Submission
September 11, 2012
Attach to DR-486
Important Information About Required Payments
Before The Tax Delinquency Date To Avoid Denial Of Your Petition
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)
State law requires a partial payment of taxes on properties that have a value adjustment board petition on or after the payment delinquency date (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 generally 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.
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date 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 before the delinquency date 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.
NOTICE TO PETITIONERS OF TAX PAYMENT REQUIREMENT
Petitioners filing for a value adjustment hearing challenging assess values must pay all non-ad valorem assessments and at least 75% of ad valorem taxes on or before April 2, 2012.
A petitioner filing for a value adjustment hearing challenging denial of a classification or exemption must pay all non-ad valorem assessments and pay the amount of tax the taxpayer in good faith determines to owing on or before April 2, 2012.
Payments on the 2011 tax roll must be received by the Tax Collector no later than April 2, 2012.
On April 3, 2012, taxes will become delinquent and Petitions before the Value Adjustment Board will be denied as required by Florida law.
This new law was passed by the 2011 Florida Legislature as Florida Statute 194.014 (2011).
Petitions related to valuation issues may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed taxes (TRIM).
With respect to issues involving the denial of an exemption, on or before the 30th day following the mailing of the written notification of the denial of the exemption, on or before July 1 of the year for which the application was filed.
With respect to issues involving the denial of a homestead tax deferral, on or before the 30th day following the mailing of the notification, whichever date is later.
Failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petition has demonstrated a 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.
Exchange of Evidence/Information Sheet
A Summary Final Order, dated June 22, 2011, has been issued in an administrative challenge to the Department of Revenue’s Rules on Evidence Exchange and Rebuttal Evidence, Rules 12D-9.020 and 12D-9.025, F.A.C.
The challenged rules implement section 194.011(4), F.S., which states that a value adjustment board petitioner (taxpayer) “shall provide” his or her evidence to the property appraiser at least fifteen days before the hearing. The final order states that the “petitioner shall provide” provision is mandatory and not optional, holding that the taxpayer is obligated to comply even in the absence of a written request from the property appraiser.
However, the final order also states: “Therefore, the undersigned agrees with Respondent that in the absence of a written request for evidence from the property appraiser, a taxpayer's noncompliance with section 194.011(4)(a) does not authorize a value adjustment board or magistrate to exclude the taxpayer's evidence.”
The final order was not appealed to the District Court of Appeal and, therefore, is final as to the two challenged rules: Rule 12D-9.020, and Rule 12D-9.025, F.A.C.
Evidence to be presented in the hearing is to be submitted pursuant to F.S. 194.011(4)(a).
Q: What is evidence?
Evidence is physical documentation supporting your petition. Examples are written statements, comparable sales, income and financial statements, appraisal reports, photographs, etc.
Q: When does evidence need to be submitted?
At least 15 days before your scheduled hearing, you are responsible to provide the Property Appraiser with a list of evidence to be presented at the hearing, together with copies of all documentation you wish to be considered at the hearing. The evidence is to be mailed or hand delivered to:
St. Lucie County, Property Appraiser (Attn: VAB hearing evidence)
2300 Virginia Avenue, Ft. Pierce, FL 34982
Also, evidence may also be uploaded online at http://www.stlucieco.gov/axiaweb2012/. Once evidence has been submitted online, you must notify the VAB Secretary at 772-462-1429 or email us at email@example.com
If the 15th day falls on a Saturday, Sunday or legal holiday, please provide the previous business day.
Kindly provide three sets of copies of your supporting documentation. Please reference the parcel ID number and the petition number when sending evidence.
If you are submitting multiple petitions for adjacent or related properties and the same evidence applies to all petitions, then separate, duplicate copies of all evidence must be submitted for each petition filed.
Q: When and how do I receive the Property Appraiser's evidence?
You need to request a copy of the Property Appraiser's evidence in writing at least 15 days before your scheduled hearing. You may submit this request at the when you submit your evidence.
The Property Appraiser shall provide you with a copy of its documentation to be presented at your hearing with a list and summary of their evidence at least 7 days before your hearing.
If you do not provide the Property Appraiser your evidence per the schedule above, the Property Appraiser need not provide you its evidence in the time frame set forth above and you may not be allowed to present your evidence at the magistrate's hearing.
INSTRUCTIONS FOR FILING A PETITION
Please complete the appropriate online petition and click submit. You will then be prompted to submit the VAB's required $15.00 filing fee by MasterCard/Visa. A credit card convenience fee will be added to your charge. Petitions are not considered complete unless accompanied by a payment.
Please note that credit/debit card payments are only accepted online.
You are REQUIRED to provide a valid e-mail address to electronically submit a petition online. The VAB will e-mail you regarding the status of your petition. If accepted, the County will provide in this e-mail a Petition Number, Transaction Number and Password, which enables you to log into this site to track your petition, as well as to submit and review evidence.
Information and forms are available for download on the Department of Revenue website: http://dor.myflorida.com/dor/property/forms/index.html#11
If you wish to file a petition due to the denial of an application you filed with the property appraiser's office regarding a homestead exemption or an application you filed with the tax collector's office regarding a tax deferral please don't submit your petition on-line. Please file the petition in person or by mail. This is only if you have first filed an application with the aforementioned offices and been denied. This type of petition is not subject to the filing fee. If you proceed filing on-line, you will have to pay the non-refundable $15.00 filing fee along with a $0.53 non-refundable credit card processing fee. The blank petition form is available at http://www.stlucieclerk.com/Vab/vab.htm
If you have any questions please contact us:
Value Adjustment Board
2300 Virginia Avenue, Room 226
Fort Pierce, FL 34982
Phone (772) 462-1429
Fax (772) 462-1614
Lucero Carrillo, Deputy Clerk, VAB Secretary