Value Adjustment Board
The Value Adjustment Board (VAB) serves to hear appeals from taxpayers and/or their representatives regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and changes of ownership or control.
Authority for the VAB is vested through Florida Statute 194.015
Value Adjustment Board Members: |
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JC Deriso, DeSoto BOCC |
Jerod Gross, DeSoto BOCC |
Dr. Sharon Goodman, School Board Member Jamie Schueneman, Alternate |
Cynthia Boss, Citizen-Homeowner |
Gary Boyle, Citizen-Business Owner |
Staff: |
Connie Collins, VAB Attorney |
Megan Quigley, VAB Clerk Designee Sylvia Altman, Administration Office Manager |
Filing a Petition:
Value Adjustment Board form(s) and petition(s) may be downloaded from the Florida Department of Revenue's website following the link listed below:
https://floridarevenue.com/pages/default.aspx
Form(s) and Petition(s) may also be obtained by contacting the VAB Clerk at (863) 993-4800 or by email.
Where to File a Petition:
Please mail or hand-deliver petition(s) with Check or Money Order to:
There is a $15.00 filing fee for each petition/parcel to the VAB. No refunds will be made - all fees paid are final. The petition will NOT be considered complete until the appropriate fee(s) have been paid.
Timeframes to File Your Petitions:
Assessment Appeals: You must file a petition with the VAB Clerk within 25 days after the Property Appraiser mails your Notice of Proposed Property Taxes, also known as Truth in Millage (TRIM Notice). This usually occurs during the month of August.
Exemption or Classification Appeals: You must file a petition with the VAB Clerk within 30 days after the Property Appraiser mails your denial notice. The Property Appraiser must mail all denial notices by July 1.
Tax Deferral Appeals: You must file a petition with the VAB Clerk within 30 days after the tax collector mails your denial notice.
Portability Appeals: You must file a petition with the VAB Clerk within 25 days after the Property Appraiser mails your TRIM Notice.
Late Filed Appeals: If you file a petition with the VAB Clerk after the filing deadline, the petition is subject to a good cause review by the VAB Attorney. The VAB Attorney will review the late-filed petition to determine whether or not there is a good cause to accept the petition after the filing window has expired. If good cause is found, your petition will be scheduled for a hearing. If good cause is not found, your petition will not be scheduled for a hearing and no further action will be taken. Reference Section 194.032(2)(a), F.S. for definition of "Good Cause".
Hearing and Withdrawal Information:
The VAB Clerk will schedule the date and time for all petitioners with written notice at least 25 calendar days prior to the hearing. The address used to mail these notices will be the address on the petition form(s). It is the responsibility of the petitioner to notify the VAB Clerk of address changes. Each party (petitioner and property appraiser) may reschedule a single time for good cause by submitting a written request to the board clerk prior to the scheduled hearing.
Requests to withdraw petitions must be made in writing to the VAB Clerk. The Clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
Written Withdrawal Requests may either be mailed or hand-delivered to:
Desoto County Board of County Commissioners Attention: VAB
201 E. Oak St., Suite 201
Arcadia, FL 34266
Questions on Scheduled VAB Hearings:
Call 863-993-4800, Megan Quigley or Sylvia Altman