VAB PETITION PROCESS:

In August of each year, Miami-Dade County property owners receive a "Notice of Proposed Property Taxes" (the "Trim Notice") showing, as to each property, the prior year’s taxes, the current year’s taxes, with and without budget changes, and the "market" and "assessed" values for the prior and current year.

Based on the current year's information, property owners may file petitions with the Value Adjustment Board (VAB) within 25 days following the mailing of the Trim Notice, if they feel that the Property Appraiser's proposed "assessed" value is incorrect (i.e. does not properly reflect the property's actual fair market value as of Jan. 1 of the current tax year). With certain exceptions, a $15 filing fee is required to be paid at the time a petition is filed.

Prior to filing a VAB petition, a taxpayer may review the proposed assessment with the Property Appraiser's Office at an informal conference. However, this informal conference is not a necessary prerequisite to the filing of a VAB petition.

If the property owner does in fact meet with the Property Appraiser and is dissatisfied with the results, the taxpayer or his agent, may file a value petition with the VAB after the meeting.

Approximately 145,000 petitions are filed each year with the VAB.

After the petitions are filed, hearings before the VAB's Special Magistrates are scheduled and the petitioners are notified of the date, time and place of their respective hearings via first class mail. The hearing notices are generally mailed no later than 30 days prior to the date of the scheduled hearing.

Petitioners (i.e. taxpayers) contesting the value of their property present their cases to Appraiser Special Magistrates, while those seeking tax exemptions, agricultural classifications, or the resolution of other legal issues (e.g. dispensation for filing late petitions) present their cases to Attorney Special Magistrates. At the hearing, since the Property Appraiser's assessment is supported by a "presumption of correctness" under Florida law, the burden of proving that the assessment is excessive or otherwise illegal falls on the petitioner.

After the hearing, if the petitioner disagrees with the Special Magistrate's recommendation to the VAB, a further appeal of the VAB decision may be initiated by the taxpayer filing suit in the Circuit Court. Any such suit (i.e. other than homestead exemption denials) must be filed no later than 60 days from the mailing of the VAB's record of decision notice to the taxpayer. Any suit involving the denial of a homestead exemption must be filed in the Circuit Court within 15 days from the date of mailing of the VAB’s record of decision notice. The VAB's record of decision notices are mailed to petitioners after all hearings have been completed for the particular tax appeal year.

Petitioners who are successful in obtaining a VAB adjustment to their assessments receive a refund of any over-paid taxes made to the county or a new adjusted tax bill if the original tax bill has not been paid.