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When and How to File your VAB Petition

VAB petitions may be found above under “Petition Forms and Information”, at the Property Appraiser’s Office, or at the Florida Department of Revenue website at: https://floridarevenue.com/property/Pages/VAB.aspx.  See (FAC)12D-9.015.

Timely Filing of Petitions:

  • Petitions related to valuation issues must be filed within 25 days after the property appraiser mailed your Notice of Proposed Property Taxes.
  • With respect to issues involving the denial of an exemption or classification, petitions must be filed 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 1of the year for which the application was filed.  (Once determined, deadline dates will be listed on the Clerk’s website.)
  1. Petitions must be received by the filing deadline. The filing date is the date the petition is received by the VAB Clerk (documented on the petition form).  Filing is further defined in FAC12D-9.016. Petitions mailed prior to the filing deadline, but not received in the Clerk’s office until after the deadline are untimely.
  2. The VAB may not extend the time for filing petitions but may consider a late-filed petition when “the petitioner has demonstrated good cause justifying consideration.” FAC12D-9.015(11). Petitioners must attach to the petition, a statement of the reasons for the late filing and any documents supporting the statement.  The Board, by good cause hearing, shall determine whether the petition has demonstrated good cause justifying consideration of the late-filed petition.  (FAC 12D-9.015(11)(d).
  3. The Clerk shall schedule together on one Notice, a hearing for the good cause determination and a hearing on the petition.  The decision regarding good cause for late filing must be made before the petition is heard.

Incomplete Petitions:
The FAC defines a completed petition as one that provides the required elements displayed above the sworn statement and is accompanied by a filing fee. If an incomplete petition is received either because there are missing elements or the fee is unpaid, the clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition or pay the fee within ten (10) calendar days. (FAC 12D9-015(9)).  In the case of incomplete late-filed petitions, the petitioner must agree to waive notice periods to meet the scheduled hearing date; however, the Clerk will make every effort to notify the petitioner in a timely manner.