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Value Adjustment Board (VAB)
Frequently Asked Questions
IN ORDER TO ASSIST PINELLAS COUNTY CITIZENS, THE FOLLOWING INFORMATION IS PROVIDED IN
RESPONSE TO THE QUESTIONS MOST OFTEN ASKED OF THE CLERK WITH REGARD TO THE
FILING OF A VALUE ADJUSTMENT BOARD PETITION. FOR COMPLETE INFORMATION OF THE VALUE ADJUSTMENT BOARD PROCESS,
YOU MAY GO DIRECTLY TO THE APPROPRIATE FLORIDA STATUTE WHERE INDICATED.
Where can I obtain a petition form?
In Section 1 of the petition form, it asks for the amount of time a petitioner should request
for a hearing. How much time should be requested?
Is there a fee for filing a petition?
Where do I mail the petition?
Can I submit my petition by fax or e-mail?
What if I file my petition late?
How do I know when my hearing is scheduled?
What supporting documentation and/or evidence do I need to submit?
When should I submit my supporting documentation and/or evidence??
What do I need to bring to the hearing?
Who hears the petition?
What is a Special Magistrate?
If I am unable to attend the hearing, how do I reschedule?
What if I cannot attend my scheduled hearing?
Can someone represent me if I am unable to make my hearing?
If so, who can represent me?
What are my chances of getting my petition granted?
What is a “good” extenuating circumstance to get my petition granted?
How do I withdraw a petition?
If my taxes are due before the decision on my VAB petition is
final, should I pay them or wait?
What do I do if I disagree with the decision of the Value Adjustment Board?
Where can I obtain a petition form?
For inquiries regarding your property assessment, homestead exemption or other determination
made by the Property Appraiser, contact:
The Property Appraiser's Office.
You can file your petition online at the
Axia website,
request a VAB petition form from the Board Records
Department by calling 727-464-3458 or by printing a form from this site by selecting the
desired form under "Petition Forms" from the VAB General Information section. You can also
obtain a petition form from the Property Appraiser’s Office.
In Section 1 of the petition form, it asks for the amount of time a petitioner should request
for a hearing. How much time should be requested?
The petitioner should request as much time as they estimate they will need to present their case.
Most hearings take between fifteen (15) and thirty (30) minutes and are so scheduled unless a specific request for
more time is received.
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Is there a fee for filing a petition?
Yes, click this link for filing fees.
Where do I mail the petition?
Unless you are filing an online petition, completed petitions MUST
be mailed to: Clerk of
the Circuit Court, Board Records Dept., 5th Floor, 315 Court Street,
Clearwater, Florida 33756. If a filing fee is applicable, be sure to
enclose your check made payable to: Board
of County Commissioners. Do not return your petition to the Property Appraiser's Office.
Can I submit my petition by fax or e-mail?
NO. Pinellas County requires that unless the petition is filed online through the
Axia website, all petitions
must be filed be in hard copy with original
signatures with any applicable filing fees. FAXED OR EMAILED COPIES OF PETITIONS WILL
NOT BE ACCEPTED. If you are concerned about meeting the filing deadline,
file your petition online via the Axia website or
send your petition to the Clerk of the Circuit Court, Board Records Dept.,
5th Floor, 315 Court Street, Clearwater, FL 33756 via overnight, express mail.
What if I file my petition late?
Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Counsel for review.
You must indicate why you are filing your petition after the deadline. If the VAB Counsel finds that the petitioner had good cause to file a late petition, a hearing will be scheduled for the petition.
However, if the VAB counsel finds that there was not good cause for the petition to be filed late, a hearing
will not be scheduled but a copy of the petition will be sent to the Property Appraiser’s Office.
The deadline date for filing most exemptions and classifications is July 30, 2010, and the deadline for accepting all other
petitions is 5:00 p.m. on September 17, 2010.
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How do I know when my hearing is scheduled?
No later than twenty-five (25) calendar days prior
to the hearing, you or your agent of record will be notified in writing of the
date, time, and location for the hearing. Hearings will be scheduled from October 2010 through December 2010.
The sessions are scheduled from 8:30 a.m. to 4:30 p.m.
What supporting documentation and/or evidence do I need to submit?
Please review the
Florida Department of Revenue website for examples of evidence listed in
Florida Statute 193.
Note: The Clerk is not responsible for providing information of this type as
these are legal matters and each petition may vary in required evidence criteria.
When should I submit my supporting documentation and/or evidence?
All supporting documentation and/or evidence must be submitted no later than fifteen
(15) calendar days before your scheduled hearing day as required by the statutory deadline.
Specific information about the exchange of evidence requirements between the Property Appraiser
and the petitioner is available online at
Rule 12D-9.020 on the Department of Revenue website.
NOTICE: No petitioner shall present, nor shall the Board or special magistrate accept,
testimony or other evidentiary materials for consideration that were requested of the petitioner
in writing by the Property Appraiser of which the petitioner had knowledge and denied to
the property appraiser.
Copies of documentation to be considered by the Value Adjustment Board, and a
summary of evidence to be presented by witnesses, must be provided by the Petitioner
at least fifteen days (15) days prior to your scheduled hearing to:
Pinellas County Property Appraiser’s Office
315 Court Street, 2nd Floor
Clearwater, FL 33756
DO NOT FILE YOUR EVIDENCE WITH THE CLERK. ALL EVIDENCE MUST BE EXCHANGED
WITH THE PROPERTY APPRAISER’S OFFICE.
Petitioners should bring copies of any documentation, which has been exchanged with the
Property Appraiser’s Office as described above, that they intend to present for consideration
to the Special Magistrate at the hearing.
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What do I need to bring to the hearing?
You may want to bring copies of everything that you have previously submitted to the VAB.
You may also want to bring something on which to take notes. All hearings are digitally recorded and
can be made available to you; however, feel free to bring your own recording
device. You may need to wait a short time before your hearing begins, so bring whatever items you may need for your
own comfort, such as a sweater or jacket, water, or reading material.
All cell phones or pagers are to be turned off.
Who hears the petition?
A Special Magistrate will hear the petition. Special Magistrates include attorneys who hear exemption petitions and
appraisers who hear commercial, residential and tangible property petitions.
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What is a Special Magistrate?
The VAB appoints Special Magistrates for the purpose of taking testimony and making
recommendations to the VAB. The VAB may
act upon these recommendations without further hearing.
These Special Magistrates cannot be elected
or appointed officials or employees of the county but shall be selected from a
list of those qualified individuals who are willing to serve as Special
Magistrates. Employees and elected or
appointed officials of a taxing jurisdiction or of the state may not serve as
Special Magistrates.
A Special Magistrate appointed to hear issues of exemptions and classifications shall be a member of
The Florida Bar with five (5) years’ experience in the area of ad
valorem taxation or with less than five (5) years' experience in this area, but has completed
the training given by the Department of Revenue. A Special Magistrate
appointed to hear issues regarding the valuation of real estate shall be a
state certified appraiser with five (5) years’ experience in real property valuation
or has less than five years’ experience but has
completed the training given by the Department of Revenue. A Special Magistrate
appointed to hear issues regarding the valuation of tangible personal property
shall be a designated member of a nationally recognized appraiser’s
organization with five (5) years’ experience in tangible personal property valuations
or has less than five years’ experience but has completed the training given by the Department of Revenue.
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How do I reschedule my hearing?
The petitioner shall have the right to reschedule the hearing a single time without good cause by
submitting a written request to the Board Records Department of the Clerk of Court,
which must be received
no less than five (5) calendar days before the day of the originally scheduled hearing.
Requests may be faxed to 727-464-4716, emailed to BoardRecords@pinellascounty.org,
or mailed to the Board Records Department
at 315 Court Street, Fifth Floor, Clearwater, FL 33756.
A request for a rescheduled hearing will be denied if the VAB is not properly notified in the time or manner specified.
Any additional requests must be for good cause, in writing and received by Board Records no less than five (5) calendar days prior
to the scheduled hearing date.
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What if I cannot attend my scheduled hearing?
If you are unable or do not plan to attend the scheduled hearing, the hearing will proceed and the Special Magistrate will
consider any evidence presented with the petition. Florida law allows the Property Appraiser to cross examine or
object to your evidence. The Special Magistrate will follow the same statutory guidelines as if you were present.
Can someone represent me if I am unable to make my hearing? If so, who can
represent me?
You may indicate on the petition if you will not be attending the hearing. You also have the right, at your own expense, to
be represented by an attorney or an agent of your choice. However, if your agent is not a licensed attorney or agent, but is
a family member or friend, you must submit written authorization for that person to represent you.
How do I withdraw a petition?
If you wish to withdraw your petition from consideration by the VAB, you must
notify the Clerk of the
Circuit Court, Board Records Department, by mail at 315 Court St., 5th Floor,
Clearwater, FL 33756,
or you may fax your request to the department at (727)
464-4716 after completing the Petition Withdrawal Form.
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If my taxes are due before the decision on my VAB petition is
final, should I pay them or wait?
The Tax Collector begins collecting taxes on November 1 of each year. You should pay your tax bill on or before the due date.
Any refunds due as a result of a VAB petition will be distributed by the Pinellas County Tax Collector’s Office following the
Final Meeting of the VAB. You may contact the Pinellas County Tax Collector’s Office at 727-464-7777.
What can I do if I disagree with the decision of the Value
Adjustment Board?
In the event that you disagree with the final decision of the Value Adjustment Board,
you may file an action in Circuit Court within 60 days from the date on your decision
letter. Such actions are considered de novo, or original actions, rather than an appeal
of the VAB decision. Petitioners should seek legal counsel for more information..
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