Unless the petition is filed online via the Axia program, all VAB petitions received by the Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature and be accompanied by the appropriate filing fee. Copies or faxed petitions will NOT be accepted. Petitions appealing the denial of timely filed homestead exemption applications or denial of tax deferral, must be received by July 31st of the current tax year, to be considered timely filed. Petitions appealing the denial of late filed applications for exemptions, classifications, or appealing the value of real or tangible personal property must be received in hand, by the close of business on Friday, September 15, 2017. Petitions not accompanied by the proper fee (see below) shall be deemed invalid and shall be rejected per F.S. 194.013(3) and returned to the petitioner with appropriate instructions.
A condominium association, cooperative association, or any homeowners’ association as defined in F.S. 723.075, with the approval of the board of administration or directors, may file 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 petitioner must obtain a written determination from the Property Appraiser prior to filing the petition and must submit the determination provided and completed by the Property Appraiser with the petition. Petitions must use DOR Form DR-486MU for these petitions. Petitions received without the determination of the Property Appraiser will be deemed incomplete and returned to the petitioner with appropriate instructions.
The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition. Petitions received after the deadline are considered “Late Files” and are forwarded to the VAB counsel for review. If the counsel to the VAB determines that the petitioner had good cause to file the petition after the deadline the petition will be scheduled for a hearing; however, if the VAB counsel finds that there was not good cause for filing after the deadline, the petition will not be scheduled for a hearing. Petitions postmarked by the deadline dates, but received after those dates, are considered late. Petitions are not to be returned to the Property Appraiser's Office.
PETITION FILING CHECKLIST:
- File a petition online via the Axia system.
- Obtain a petition form from any of the Clerk’s Office locations listed below, from this website or request that one be mailed to you.
- Obtain a petition form from any one of the Property’s Appraiser’s offices or request one be mailed to you.
- Complete all applicable sections of the petition and any other attachments required by statute.
- Checks or money orders should be made payable to: Board of County Commissioners. Please do not submit cash.
- Your completed petition, depending on the type, must be received in hand by one of the below Clerk's office locations, by the close of business on either July 31st or September 15th, 2017, along with the applicable filing fee.
Mail or drop-off to:
Clerk of the Circuit Court
Board Records Department
315 Court Street, 5th Floor
Clearwater, FL 33756
Hours of Operation for this office only: Monday - Friday, from 8:00 a.m. to 5:00 p.m.
OR your petition may be dropped-off only, with the applicable filing fees, at the following Clerk's branch locations***:
St Petersburg Branch Office
545 1st Avenue North
St. Petersburg, FL 33701
Clerk's Tyrone Branch Office
1800 66th Street North
St. Petersburg, FL 33710
North County Branch Office
29582 U. S. Hwy 19 North
Clearwater, FL 33761
***Until further notice, due to the lack of legislative funding, hours for the above branch locations are 8:30 a.m. - 4:30 p.m., Monday - Friday (excluding county recognized holidays).
All questions regarding the Value Adjustment Board should be directed to the Board Records Department at (727) 464-3458.
FILING FEES (Filing fees are non-refundable)
Petitions shall be filed with the appropriate filing fee, as follows:
|Single petition (one parcel)
Joint condominium, cooperative, or mobile home association if the Property Appraiser determines such parcels are substantially similar in nature.
$15.00 for the first parcel and a $5.00 fee for each additional parcel. The determination form (DR-486MU) pursuant to F.S. 194.011(3)(e), approved by the Property Appraiser must be filed with the petition.
Single petition for more than one contiguous, undeveloped parcel – if the Property Appraiser determines such parcels are substantially similar in nature.
$15.00 for the first parcel and a $5.00 fee for each additional contiguous parcel.The determination form (DR-486MU) pursuant to F.S. 194.011(3)(f), approved by the Property Appraiser must be filed with the petition.
Single petition for more than one tangible personal property accounts – if the Property Appraiser determines that the tangible personal property accounts are substantially similar in nature.
$15.00 for the first tangible personal property account and a $5.00 fee for each additional tangible personal property account. The determination form (DR-486MU) pursuant to F.S. 194.011(3)(g), approved by the Property Appraiser must be filed with the petition.
A filing fee is not required if the following conditions apply:
- If you are filing a petition for denial of a timely filed homestead exemption or denial of tax deferral (petition must be filed on or before July 31st of the current tax year.)
- You can demonstrate, by an appropriate certificate issued by the Department of Children and Family Services and submitted with the petition, that you are an eligible recipient of temporary assistance under Florida Statutes, Chapter 414.
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