Value Adjustment Board
123 W. Indiana Avenue, Room 301
Deland, FL 32720
Phone (386) 740-5164
Fax (386) 626-6628
Terri Shivak, Deputy Clerk, VAB
tshivak@co.volusia.fl.us

2009 Value Adjustment Board Members
General Information
Deadline to file petitions
Non refundable Filing Fees
Petition Contents and Instructions
Where to file
Withdrawal Procedures
Hearing information/Procedures

Upcoming meeting
2009 VAB Organizational Meeting
July 16, 8:00 a.m.
TCK Building, 123 W. Indiana Ave. 2nd Floor,
Council Chambers

Forms
DR-486a Petition to Value Adjustment Board
DR-486port Transfer of Homestead Assessment Difference

Chapter 12D-9, Florida Administrative Code: Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustment Boards

The 2009 Value Adjustment Board members are:
Joie Alexander, Candace Lankford, Carl Persis, Brad Giles and the remaining Board position is in pending status awaiting appointment by the Board.

A taxpayer may file a petition with the Value Adjustment Board (VAB) for the following reasons:

1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
2. The taxpayer's application for any of the following exemptions or special use classifications is denied:
   1. homestead exemption;
   2. any other tax exemption as provided by Fla. Stat. § 196; or
   3. any special use classification as provided by Fla. Stat. § 193.
3. Fla. Stat. § 194.011(6)(a), gives a taxpayer an opportunity to file a petition appealing "...the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located...." The taxpayer can also appeal the decision of the property appraiser in that county if the property appraiser "has not stated that the taxpayer qualifies to transfer any assessment limitation difference...." These petitions are filed with the value adjustment board in the county where the new homestead property is located.

The Property Appraiser's Office is often able to resolve objections through an informal conference with the taxpayer. These informal discussions take place in the Property Appraiser's Office located at 123 W. Indiana Ave. Room 102. Their telephone number (386) 736-5901. Persons wishing to attempt to resolve matters with the Property Appraiser's Office PRIOR to a hearing before the Value Adjustment Board should contact their Property Appraiser's office directly to schedule said meeting.

Petitions to the Volusia County Value Adjustment Board will be heard by impartial special magistrates in a quasi-judicial forum.

Fla. Stat. § 194.032(1)(c)(2) requires that the petitioner be notified of his/her scheduled hearing date no later than 25 calendar days prior. Upon receipt of that notification.

The petitioner has the right to reschedule one single time by submitting a written request to the Value Adjustment Board clerk no later than 5 calendar days prior to the date of the hearing that was originally scheduled.

All petitions must be filed before the deadlines established by law. The filing date is the date on which the petition is actually received by the Value Adjustment Board. It is not the date when the petition was deposited in the US mail for delivery to the Value Adjustment Board. Filing deadlines are as follows:

• Assessment petitions: 25 days following the mailing of the TRIM Notice mailed by the Property Appraiser’s Office and is tentatively scheduled to be mailed on August 17, 2009.
• Appeals of denials of homestead or other tax exemptions and special use classifications should be filed on or before the 30th day following the mailing of the denial. All Denials were mailed by Property Appraiser’s Office on June 9, 2009.
• If you get an amended trim and choose to file a petition, the VAB Clerk will need a copy of the amended trim when your petition is filed, as the deadline date will be different than the original deadline.

• There is a $15 filing fee for each separate parcel submitted for appeal to the Value Adjustment Board. Each separate parcel will require a separate petition form. However, the filing fee can be paid with one check or debit/credit card transaction.
• Joint assessment petitions require a $5 per parcel filing fee for each contiguous undeveloped (adjoining) parcel of equal value in the petition ($15 minimum fee per petition). A single joint petition may be filed by a condominium association, cooperative association, homeowners association or timeshare/interval ownership type entity with the approval of its Board of Directors or Administration.
• There is no filing fee for denial of homestead or homestead tax deferral appeals.

According to Fla. Stat. § 194.013(3), the filing fee must be paid when the Value Adjustment Board petition is filed or the petition will be considered invalid and rejected. Checks or money orders should be made payable to the County of Volusia.
Payment by debit or credit card can be made in person at the Finance Office located at 123 W. Indiana Ave. Room 103, Deland, or a petition can be filed online at http://vab.vcgov.org/axia2009/ . If you are filing a petition online YOU MUST have a valid email address.

The Value Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under Fla. Stat. § 414 and Fla. Stat. § 194.013(3).

You must have an Acrobat Reader to view the following.
If you do not have one, you may download one for free. DR-486a Petition

Please be sure the petition includes the following information:

1. Petitioner's name and current mailing address.
   All information, including hearing notices and Records of Decision, will be mailed to the address appearing on the petition unless we are notified of a change in writing. Petitions and subsequent Records of Decision are considered Public record and will be available for public viewing. All tax returns submitted by the petitioner are confidential in the hands of the property appraiser and the clerk of the Value Adjustment Board and will not be posted for public viewing Fla. Stat. § 193.074, and Fla. Stat. § 192.105(1). Proprietary confidential business information, including billing and payment records, trade secrets, and financial statements are also treated as being exempt from public record and will not be posted.
2. Addresses and telephone numbers of persons whose privacy is protected by the public records law as specified in Fla. Stat. § 119.07(3)(i) will be redacted if the petitioner notifies the VAB Deputy Clerk of that right.
3. Parcel Number
4. Owner of Record
5. Signatures of the owner or designated agent, as appropriate
6. Time limit estimate
7. Dates not available for hearing
   • Exhibits or attachments to petitions will not be returned and must be submitted to the Clerk's Office in DUPLICATE and identified with the property's parcel number and owner of record.

A receipt of the petition indicating the assigned petition number will be returned to you after processing by the Clerk's Office.

Mail petitions to the Volusia County Value Adjustment Board, 123 W. Indiana Ave. Room 301, Deland, FL 32720.

Petitions may be filed online at vab.vcgov.org/axia2009/. Petitions may also be filled out and hand delivered to any County of Volusia Property Appraiser’s office or Finance Department office located in Deland, Orange City, Daytona Beach, or New Smyrna Beach, Florida.

1. Requests to withdraw petitions must be made in writing to the Value Adjustment Board Clerk. If you do not have a Withdrawal form please contact the Deputy Clerk of the VAB Office to obtain one.
2. If withdrawals are not received in writing, a "no-show" will be read into the record and the magistrates will base decisions on the petition and any additional information submitted with the petition.
3. Withdrawals can be mailed, faxed, or hand delivered to the address above.

The Value Adjustment Board clerk will schedule a hearing date and time for all petitioners. Each petitioner should receive a written notice of hearing at least 25 calendar days prior to the hearing. The address used to mail these notices will be the same address appearing on the petition form.

A petitioner has the right, one single time, to reschedule a hearing by submitting a written request to the Value Adjustment Board at least 5 days before the originally scheduled hearing. See Fla. Stat. § 194.032(2)

You can participate in an evidence exchange with the property appraiser. You may still present evidence if you do not participate in evidence exchange. However, if the property appraiser asks in writing for evidence before the hearing, and you have this evidence but refuse to give it to the appraiser, the evidence cannot be used during the hearing. If you choose to participate in an exchange of evidence, you should:

1. Give the property appraiser a list of evidence and copies of documents that you will present at the hearing, at least 15 days before your hearing date.

2. Ask in writing for the property appraiser to give you a list and summary of the evidence that he or she will present at the hearing. If you did not provide your information at least 15 days before the hearing, the property appraiser does not need to provide this information to you.

3. If you make the request, the property appraiser must provide the information at least 7 days before the hearing. If the property appraiser does not provide the information at least 7 days before the hearing, your hearing will be rescheduled.

4. If an agent represents you, he or she may ask the property appraiser for confidential information. Before the property appraiser can release any confidential information, your agent must provide a copy of written authorization from you. Please refer to Fla. Stat. § 194.011 for more information regarding evidence exchange.

You may represent yourself at the hearing. Hearings before a value adjustment board are not proceedings that require an attorney or agent. However, depending on the complexity or value of your property, you may want an attorney or tax agent to represent you at the hearing. You or the property appraiser may ask that all witnesses be sworn in at the time of your hearing. You and the property appraiser will have an opportunity to present evidence. There will be no bias toward or against either party at the hearing.

The hearing schedule should be followed as closely as possible without interfering with each party’s right to be heard. If your hearing has not started within four hours of the scheduled time, you can request to be heard immediately, have the hearing rescheduled, or you may withdraw your petition.

After the hearing the special magistrate will make a more thorough review of the information and will make a recommendation to the Board. Once the Special Magistrate finalizes his/her recommendation, the clerk will promptly send a copy of that recommendation form to you and notify you of the date, time, and place where the board will meet to review that recommendation and make its final decision. You are not required to attend these meetings; however, all meetings are open to the public. If a special magistrate heard your petition, the value adjustment board may adopt the magistrate’s recommendations. If the board determines the magistrate failed to consider evidence or made an incorrect legal determination, the board can make a different decision than the recommendation. The copy of the special magistrate recommendation that you will be receiving is only a recommendation to the board. The Board will make the final decision.

The clerk of the value adjustment board will notify you in writing of the Board’s final decision on your petition. The notice will explain whether any changes were made and will list the information that the board relied on, as well as the legal reason for reaching the decision that was made. This notification will be mailed to you within 20 days of the Final Board Meeting. See Fla. Stat. § 194.034(2)

You may file a claim with the Circuit Court if you do not agree with the decision of the Board. See Fla. Stat. § 194.171(2) and Fla. Stat. § 194.171(6).

If you are considering appealing any decision of the value adjustment board pursuant to Fla. Stat. § 194.171, please be advised that you may need a record of the proceedings before the board and that preparation of a proper record transcript is the responsibility of the appealing party.

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