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The Board is made up of five individuals: two from the county’s board of commissioners, one from the county’s school board, and two citizen members. They approve and hire special magistrates who are experienced in property appraisal techniques or legal matters to conduct hearings and recommend decisions to the VAB for final approval. Special Magistrates will review property valuation, denials of portability, deferrals, and change of ownership or control determinations. All final rulings are determined by the VAB.
Filing a Petition
Florida law sets the deadlines for filing a petition on or before the twenty-fifth day following the mailing of the notice from our office. This year’s deadline is September 12, 2023. These deadlines do not change, even if you choose to discuss the issue with our office. The VAB may charge $15+ for filing a petition.
PDF petition forms are available on our website or online petition filing is available through the Clerk of the Circuit Court & Comptroller.
Once a petition is filed, you will receive a notice with the date, time, and location of your hearing at least 25 days before your hearing date. You can reschedule your hearing once for good cause. If your hearing is rescheduled, the clerk will send notice at least 15 days before the rescheduled hearing.
Fifteen days prior to the scheduled petition hearing, you are required to provide a list and summary of evidence that you will present at the hearing. You can submit your evidence electronically through the Clerk of the Circuit Court & Comptroller. Seven days before the VAB hearing, our office is required to provide you with a list and summary of evidence, which will be presented at the hearing.
The Hearing
At the VAB hearing, you may represent yourself or seek assistance from a professional. Some examples of professional representation might include an attorney, a licensed real estate appraiser or broker, or a certified public accountant. If someone who is not a licensed professional represents you, you must sign the petition or provide written authorization or power of attorney for your representative.
During the hearing, a special magistrate hired by the VAB will ask you to present your evidence and testimony in support of your petition. In most cases, to win a reduction in appraised value before the VAB, you must prove that the county's appraisal of your property exceeded market value and explain why. A representative from our office will then present evidence in support of the property valuation, denied exemption, etc., depending on the issue. You will have another opportunity to comment before the end of the hearing.
Keep in mind, although the decision of the magistrate is binding, the hearing itself is an informal process. The VAB will mail you a written copy of its final decision. Regardless of the outcome of your hearing, you must pay all or the required portion of your taxes by April 1 to keep your petition valid and avoid additional cost and fees.
After the Hearing
The VAB must issue all final decisions within 20 calendar days of the last day it was in session. You may file a lawsuit in circuit court if you do not agree with the VAB’s decision.
For more information about the VAB in Palm Beach County, email vab@mypalmbeachclerk.com or call them at 561.355.6289.
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