Contesting property assessment in Florida: Value Adjustment Board (VAB)

VAB composition and role

• One VAB per county. Composition: 2 county commissioners + 1 school board member + 2 citizen members (F.S. §194.015).
• The VAB delegates hearings to special magistrates (attorneys or certified real estate appraisers — MAI/SRA/AI).
• The VAB has no power to modify millage or judge constitutionality. Only to review individual PA decisions.

Grounds for petition

1. Just Market Value contested: you believe the PA over-assessed. Produce comparable sales in the last 12 months, appraisals, photos.
2. Exemption denial: homestead, agricultural, veteran, senior, religious, charitable.
3. Portability denial or classification (agricultural greenbelt, conservation easement).
4. Factual error: incorrect square footage, year built, lot size.

Step-by-step process

1. TRIM Notice in August → you have 25 days to petition.
2. File Form DR-486 online (most counties) or in person at the VAB clerk.
3. Fee: $15 per parcel. Multiple petitions OK.
4. Evidence exchange: 15 days before hearing, you and PA exchange exhibits (F.S. §194.011).
5. VAB hearing before special magistrate:
   • You present evidence: comparables, appraisals, photos.
   • PA defends its assessment.
   • Magistrate writes a recommended decision.
6. VAB ratifies or modifies the recommendation.
7. Final decision in writing.
8. Appeal: if unsatisfied, file in circuit court within 60 days (F.S. §194.171).

Payment during the contest

While the VAB petition is pending, you must pay (F.S. §194.014):

• 100% of school tax.
• 100% of uncontested non-school tax.
• At least 75% of contested non-school tax.

Failing to pay = petition dismissed. Payment due no later than March 31.

If you win: refund with interest (Florida State investment account rate, F.S. §194.014(2)).
If you lose: difference owed with 1% per month interest.

What to bring as evidence

• 3 to 5 comparable sales in the 12 months before January 1 of the tax year, same neighborhood.
• Independent appraisal by FL-licensed appraiser — effective but costly ($400-700).
• Photos documenting condition (roof, foundation, defects) justifying a markdown.
• Repair estimates for major defects.
• Waterways, easements, drainage issues that reduce value.
• HOA restrictions or long-term lease contracts that affect value (rare for homestead).

Simply asking for a reduction without comparable evidence is almost always denied.

Probability of success

Aggregate DOR stats (varies by county): roughly 30 to 45% of petitions get partial or full reduction. Success depends heavily on comparable quality and case rigor. Many specialized attorneys and property tax consultant firms operate on contingency (% of savings).

For Canadian non-resident owners

• The VAB applies identically to non-homestead properties of Canadians.
• Physical presence: not required. You may designate an authorized agent (attorney, consultant) or testify by phone/video under local VAB policy.
• Documents: driver license (any country), Canadian passport, deed accepted as ID.
• 25-day window is strict. If you're not in Florida in August, arrange TRIM receipt and tracking with your property manager or attorney.

Formulaires officiels et pages de référence

• Form DR-486 — Petition to Value Adjustment Board
• F.S. Chapter 194 — Administrative and Judicial Review
• F.S. §194.014 — Partial payment of taxes during pending petition
• F.S. §194.171 — Circuit court actions