Value Adjustment Board

Property owners can:

• File online.

• File in person at the:
  Clerk’s Finance Department
  201 South Indian River Drive
  Fort Pierce, FL 34950
  Hours of Operation Monday – Friday, 8 a.m. to 5 p.m.
  Call 772-462-1476 to schedule an appointment.

• Mail petition with petition fee to Value Adjustment Board, 201 South Indian River Drive, 4th Floor, Fort Pierce, FL 34950.

Petitioners who file in person also receive online access to their petition.

There is a non-refundable filing fee per parcel. See Fees & Costs for the current filing fee and accepted payments. Checks and money orders must be made payable to the Board of County Commissioners. Credit card payments are only accepted online.

After you file a petition with the VAB and at least 25 days before your hearing, you will receive a notice with the date, time, and location of your hearing. Pursuant to Section 194.032(2). Florida Statues, you are entitled to reschedule your hearing date a single time for good cause by submitting a Reschedule Form to the VAB Clerk.

After the taxpayer files a petition, you’re encouraged to request an informal conference with the Property Appraiser at 772-462-1000 regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the Property Appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review.

Partial Payments

Property owners are required to make a partial tax payment by the Tax Collector’s deadline on properties in which a value adjustment board petition was filed – even if a special magistrate has issued a recommendation. A special magistrate's recommended decision is not a final decision of the value adjustment board. If partial payment is not made before the delinquency date, the Value Adjustment Board will deny the petition.

A partial payment is not required only if the Value Adjustment Board makes a final decision on a petition before the Tax Collector’s deadline. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. Review your tax bill or contact your Tax Collector to determine your delinquency date.

Partial Payments for Value Appeals

For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:

• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes

Partial Payments for Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the taxpayer admits in good faith to owe

Applicable discounts under F.S. 197.162 may be applied to the partial payments.

A petitioner may withdrawal a petition any time after the petition is filed with the VAB by completing Withdrawal of Petition Form.

Gather evidence and complete the Evidence List and Summary form.

Evidence includes any physical documentation supporting your petition. Examples are written statements, comparable sales, income and financial statements, appraisal reports, photographs, etc.

At least 15 days before your scheduled hearing, you are responsible to provide the Property Appraiser with a list of evidence to be presented at the hearing, along with copies of all documentation you wish to be considered at the hearing. If the 15th day falls on Saturday, Sunday, or a legal holiday, provide the evidence on the previous business day. Reference the parcel ID number and the petition number when sending evidence. Please call the Property Appraiser at 772-462-1000 for specific instructions regarding submittal of evidence. Evidence must be mailed or hand delivered to:

St. Lucie County, Property Appraiser
ATTN: VAB Hearing Evidence
2300 Virginia Ave.
Fort Pierce, FL 34982

Evidence may also be uploaded online to the Axia petition system. If uploading evidence, you are required to notify the VAB Secretary at 772-462-1476 or through our online contact form.

You may request a copy of the Property Appraiser's evidence in writing when submitting your evidence, which must be at least 15 days before your scheduled hearing. The Property Appraiser shall provide you with a copy of its documentation to be presented at your hearing with a list and summary of their evidence at least seven days before your hearing.

All hearings are quasi-judicial. The VAB appoints special magistrate attorneys and real estate appraisers to conduct its hearings. The type of petition filed determines the special magistrate who shall preside over your hearing. Attorney special magistrates handle exemption denials and classification hearings. Appraiser special magistrates handle value hearings. Your particular hearing determines the type of information, documents, and/or evidence that must be submitted.

Provide three sets of copies of your supporting documentation at the hearing. If you are submitting multiple petitions for adjacent or related properties and the same evidence applies to all petitions, then separate, duplicate copies of all evidence must be submitted for each petition filed.

Exemptions/Classification Appeals

For exemption or classification appeals, you must file a petition with the Value Adjustment Board within 30 days from when the property appraiser mailed you the notice that your exemption or classification application was denied. These notices are usually mailed in July. (Download Petition Form DR-486)

Late Filing For Exemptions/Agricultural Classification

If you missed the March 1 filing date deadline, state law now allows the VAB to accept late-filed applications until the annual TRIM Notice appeal deadline in mid-September. (Download Petition Form DR-486)

Transfer Of Homestead Assessment/Portability

For transfer of homestead assessment difference petition (denial, appeal, or late filing), you must file a petition with the Value Adjustment Board within 25 days of the mailing of the Notice of Proposed Property Taxes (or TRIM Notice) by the Property Appraiser. These notices are usually mailed to taxpayers in mid-August. (Download Petition Form DR-486PORT)

Valuation

For valuation appeals, you must file a petition with the Value Adjustment Board within 25 days of the mailing of the Notice of Proposed Property Taxes (or TRIM Notice) by the Property Appraiser. These notices are usually mailed to taxpayers in mid-August. The deadline for accepting petitions on valuation issues is usually in mid-September, twenty-five (25) days after the mailing of TRIM (Truth in Millage) notices by the Property Appraiser’s Office. (Download Petition Form DR-486)

Important Dates

• June 28th - Notices of Exemption Denials Mailed
• July 29th - Deadline for Exemption Denials Petition Submission
• August 20th - Mailing Date of Trim Notice
• September 13 - Deadline for Petition Submission

The Board is not authorized to extend the time for filing a petition. Failure to meet the statutory deadline (as listed above) for filing a petition to the board does not prevent consideration of such a petition when the board designee determines the petitioner has demonstrated good cause justifying such a consideration and the delay will not, in fact, be harmful to the performance of board functions in the taxing process.

Pursuant to Chapter 12D-9, Uniform Policies and Procedures (more specifically described as 12D-9.015), petitions filed beyond statutory deadlines must provide verifiable "Good Cause" documentation at the time of petition filing. If this documentation is not received along with your petition, the petition will be deemed invalid and rejected pursuant to statutory guidelines.

"Good Cause" means the verifiable showing of extraordinary circumstances, as follows:

1. Personal, family, business crisis, emergency at a critical time or for an extended time period causing a reasonable person's attention to be perted from timely filing.
2. Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.
3. Miscommunication with, misinformation from, the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be parted from a timely filing.
4. Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.

If you wish to file a petition due to the denial of an application you filed with the property appraiser's office regarding a homestead exemption or an application you filed with the tax collector's office regarding a tax deferral please don't submit your petition on-line. Please file the petition in person or by mail. This is only if you have first filed an application with the aforementioned offices and been denied. This type of petition is not subject to the filing fee. If you proceed filing on-line, you will have to pay the non-refundable $15.00 filing fee along with a $ 0.53 non-refundable credit card processing fee. The blank petition form is available here

If you have any questions please contact us:
E-mail: [email protected]
Phone: 772-462-1476

You have the right, at your expense, to be represented by an attorney or by an agent. The individual, agent, or legal entity that signs the petition becomes your agent for the purpose of serving process to obtain jurisdiction for the entire value adjustment board proceedings, including any appeals of a board decision by the Property Appraiser or Tax Collector.

The agent does not have to be a licensed and may be a family member. A petition filed by an unlicensed agent must also be signed by you or accompanied by your written authorization. A petition filed by a licensed agent does not need written authorization from you, but must provide their license number on their petition. The term “licensed” refers to holding a license or certification under F.S. Chapter 475, Part I or Part II, being a Florida certified public accountant under F.S. Chapter 473, or membership in the Florida Bar.

Please contact the Value Adjustment Board office at 772-462-1476, or by e-mail if you have questions or need assistance filing your petition.

Florida law requires the VAB to use a Uniform Policies and Procedures Manual from the Department of Revenue.

• Statutes & Constitution - View Statutes Online Sunshine Website
• Florida Legislature

The following procedures must be followed to participate telephonically in any hearing before the St Lucie County Value Adjustment Board (VAB) Special Magistrate.

Telephonic Hearings Procedure