Value Adjustment Board FAQs

The VAB was created by State law to provide citizens a forum to address complaints regarding the following: The Property Appraiser’s assessment of property, The Property Appraiser’s denial of an exemption or classification or the Tax Collector’s denial of a tax deferral.

Q. What is the Value Adjustment Board (VAB)

Whether or not you choose to meet with the Property appraiser’s staff to discuss the assessed value of your property, you may file a petition with the VAB. You may file your petition online at slcvab.stlucieco.gov/Axiaweb2022 or by going to the Clerk’s office at 201 South Indian River Drive, Ft. Pierce, FL 34950. You will need your parcel/folio ID which can be obtained either through the Property Appraiser’s website: www.paslc.org or, by going to their office located at 2300 Virginia Ave., Ft. Pierce, FL 34982.

Q. How do I contest my property assessment

If you have questions regarding lost or denied exemptions/classification or an increased valuation assessment, contact the Property Appraiser’s Office at 772-462-1000. The VAB Clerk can assist you only with those questions regarding the process for appealing determinations by the Property Appraiser (late filings for exemptions/classifications, denied exemptions/classifications, and assessments).

Q. Who do I contact about a lost or denied exemption/classification or, an increased valuation assessment

Pursuant to Florida Statute 194.011(2), upon receiving the request, the Property Appraiser, or a member of his staff, shall confer with the taxpayer regarding the correctness of the assessment. You can schedule a meeting with a representative of the Property Appraiser by contacting the Property Appraiser’s Office at 772-462-1000.

Q. Can I resolve my property assessment issues without having to file a petition

Market and/or assess value petitions must be filed between January 1 and 25 days after the mailing of the Notice of Proposed Property Taxes also known as the Truth in Millage (TRIM) notice. TRIM notices are typically mailed in August.

Appeals of denials of homestead or wholly exempt and agricultural classification must be filed between July 1 and July 31. Appeals relating to late filing for homestead, agriculture and other exemptions must be filed between March 2 and 25 days after the mailing of the TRIM notice. Deadlines and other important information are included in the TRIM notice.

Late petitions may be accepted ONLY if they include a written explanation and applicable supporting documents showing an unforeseen emergency or other extenuating circumstance beyond the petitioner’s control that prevented the petitioner from filing on time. Please note, vacation or non-emergency absence from the state or country is not extenuating circumstance.

Q. What is the deadline for submitting my petition

If you miss the filing deadline for submitting your petition, you must show good cause for the late filing. Submit your petition, as soon as possible, with a letter addressed to the VAB explaining the reason for filing late along with the filling fee. The VAB Clerk will forward your petition and letter of explanation to the VAB Attorney for consideration. The VAB Attorney will review the information, make a determination on the issue of good cause, and direct the VAB Clerk how to proceed. The VAB clerk will notify you of the VAB Attorney’s determination.

Q. What if my petition is filed late

One petition must be filed for each parcel or folio number being petitioned unless the properties meet the criteria for a single, joint petition defined as follows:

• An owner of contiguous, undeveloped parcels of land may file a single joint petition with the Value Adjustment board if the Property Appraiser determines such parcels are substantially similar in nature.
• A condominium association, cooperative association, or any homeowner’s association as defined in s. 723.075, with approval of its board of administration or directors, may file with the VAB a single joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition. The condominium association, cooperative association, or homeowner’s association as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the Value Adjustment Board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. Florida Statute 194.011 (3)(e).

Q. Can I file one petition for multiple properties

Evidence is physical documentation supporting your petition (e.g., written statements comparable sales, income and financial statements, appraisal report, photographs, etc.) Submission of evidence is pursuant to State law. Florida Statute 194.011 (4)(a).

Florida Statute 194.011(4) dictates that all evidence MUST be submitted to the Property Appraiser’s office at least 15 days before your scheduled hearing. If you are submitting multiple petitions for adjacent or related properties and the same evidence applies to all those petitions, separate, duplicate copies of all evidence must be submitted for EACH petition filed no later than 7 days before your hearing. If you have requested a copy of the Property Appraiser’s evidence in writing, the Property Appraiser shall provide you with a copy of its documentation to be presented at your hearing with a list and summary of the evidence Florida Statute 194.011 (4)(b).

Q. What is evidence and when does it need to be submitted to the Property Appraiser’s Office

After the filing deadline, the VAB clerk will schedule a hearing for each petition filed. You will be notified of the date, time and location of your hearing by US Postal Service or, email if you designated this as your choice, at least 25 days prior to the schedule hearing date. VAB hearings generally begin in mid October and continue until all petitions have been considered. Florida Statute 194.032(2) 

Q. What happens after I file a petition

Pursuant to Florida Statute 194.032(2), you are permitted to reschedule your hearing date a single time by submitting a written request to reschedule to the VAB Clerk no less than five (5) calendar days before the originally scheduled date of your hearing. If you mail in the written request, you must ensure the written request is received by the VAB clerk to meet the 5 day deadline. You may also request a rescheduled hearing using our convenient contact form. 

Q. May I reschedule my hearing

Yes, however, the representative must present a letter of authorization to the VAB clerk prior to the start of the hearing. The property owner of record must sign the letter. Without an authorization, your hearing will be held without input from the representative, and your failure to appear will be considered a “no-show”.

Q. May I have someone represent me at the hearing

The hearings are held in a quasi-judicial forum before a Special Magistrate whose role is to render an impartial recommendation as to whether the Property Appraiser’s assessment complies with applicable law and professionally accepted appraisal practices. The magistrate also determines whether or not the petitioner has proven that the Property Appraiser’s assessment exceeds or is less than, if applicable just value. Magistrates are professional certified appraisers and attorneys. They are appointed by and report directly to the VAB, not the Property Appraiser’s Office. Hearings are open to the public and due to some hearings lasting longer than anticipated; sometimes do not begin precisely at the time scheduled. 

Q. What can I expect at the hearing

At the close of your hearing, the Special Magistrate will take all evidence and testimony presented under advisement. Once a recommendation has been completed by the Special Magistrate, you, the petitioner, can view the recommendation online at www.slcvab.stlucieco.gov/Axiaweb2022. A copy will be either emailed or sent by US Postal service (whichever you have designated).

Q. How will I be notified of the outcome of the hearing

After all hearings have been conducted, the VAB meets to consider the recommendations of the Special Magistrates and to certify the final adjusted tax roll.

Q. When does the VAB certify the tax roll

If your taxes are due and you have filed a petition with the VAB that is pending a hearing, please contact the Tax Collector’s Office at 772-462-1650 www.tcslc.com for a determination as to how to handle your payment. 

Q. If my taxes are due before the decision on my VAB petition is final, should I pay my taxes or wait for the final decision

You may file an action in Circuit Court within 60 days from the date of the final certification of the VAB. (Florida Statute 194.171)

Q. What can I do if I disagree with a decision of the VAB

Value Adjustment Board
201 South Indian River Drive, 4th Floor
Ft. Pierce, FL 34950
Ph: 772-462-1476 email: Contact Us 

Q. How do I contact the VAB clerk’s Office

Property Appraisers Office
2300 Virginia Avenue, Suite 107
Ft. Pierce, FL 34982
Ph: 772-462-1000 website: www.paslc.org

Q. How do I contact the Property Appraiser’s Office