You have a right to an informal conference with a Property Appraiser representative and may request the conference by calling (561) 355-3230. If the conference does not resolve your concerns, you may file a petition with the VAB.

Caution: The informal conference and discussions with the Property Appraiser do not affect or toll the deadline for filing a petition. For that reason, you may wish to file a petition before learning the outcome of your discussions with the Property Appraiser to avoid missing the filing deadline. You may later withdraw your petition if an agreement is reached with the Property Appraiser.

Property is assessed by the Property Appraiser. The Property Appraiser is a separate agency, not affiliated with the VAB. The VAB is not involved with your property assessment or TRIM notice. For questions about your assessment, contact the Property Appraiser by visiting their website or calling (561) 355-3230.

You may view rules and procedures online at the Florida Department of Revenue's website. Florida law requires all county Value Adjustment Boards to adhere to the Department’s Uniform Policies and Procedures Manual.

MyVAB is a program available through the Clerk of the Circuit Court & Comptroller's website that allows taxpayers to file petitions to the Value Adjustment Board online. All VAB petitioners receive access to myVAB, which gives them real-time access to their petition and allows them to view petition status and hearing schedules.

• For questions about property taxes, call the Tax Collector at (561) 355-2264.
• For questions about your property assessments and values, homestead exemptions, and property classifications, call the Property Appraiser’s Office at (561) 355-3230.
• For questions about a filed petition, hearing date, reschedule or appeal process and/or final decision information, call the Value Adjustment Board at (561) 355-6289.

The Board is comprised of two County commissioners, one School Board member, and two citizen members. See the Board members for the current tax season. The Board appoints special magistrates to conduct the hearings and issue recommended decisions. Recommended decisions are not final until approved by the Board at an official meeting. All Board meetings are open to the public.

One petition must be filed for each parcel control number unless the properties meet the criteria for multiple parcels on a single petition. The taxpayer must obtain prior approval from the Property Appraiser to file a single petition for multiple parcels. Special forms are provided and completed by the Property Appraiser for these cases. Please contact the Property Appraiser at 561-355-3230. These forms must be presented to the VAB clerk upon filing.

All information requested on the petition form and listed below must be submitted along with the appropriate fee(s).

• Petitioner name and mailing address for receipt of VAB notices. If your mailing address changes, you must immediately notify the VAB Clerk in writing and provide an updated address. Current and accurate petitioner information is critical to ensure timely receipt of notices. Note: the VAB is not responsible for routine forwarding delays to out-of-state addresses.
• Daytime telephone number
• Email address
• Parcel control number (PCN)
• Estimated time needed to present your case. Note: most presentations should not exceed 15 minutes.
• List of dates you are NOT available to attend hearings. Note: the VAB will consider a reasonable list of unavailable dates when scheduling your hearing but cannot guarantee accommodation of personal schedules. Please refer to FAQ Section 07 for information pertaining to reschedule requests.

  Hearings are anticipated to start late October

• Signature:

• Section 3 – If you are the OWNER and representing yourself as the taxpayer or if you are authorizing an UNLICENSED REPRESENTATIVE to represent you. (see also Section 5)
• Section 4 –  If an EMPLOYEE, ATTORNEY or LICENSED REPRESENTATIVE is representing you, they will sign therein Section 4; your signature is not required (Section 3).
  • Licensed representatives include licensed real estate appraisers; licensed real estate brokers, and; certified public accountants.
• Section 5 – If an UNLICENSED REPRESENTATIVE is representing you, they will sign therein Section 5. Your signature is also required (Section 3) as well as a Letter of Authorization (LOA) or Power of Attorney (POA).

Petitions appealing real property or tangible personal property values must be filed no later than 25 days after the mailing of the “Notice of Proposed Property Taxes” (also known as the “Truth in Millage” or “TRIM” notice). TRIM notices are typically mailed in August. Petitions related to LATE applications for homestead or other exemptions, or for agricultural or other classifications, must also be filed by the aforementioned “TRIM” filing deadline. The TRIM filing deadline and other important information is posted on your TRIM notice and the Property Appraiser’s website.

Petitions appealing the DENIAL of a homestead or other exemption, or an agricultural or other classification, must be filed no later than 30 days after the date of the denial notice. The filing deadline for these petitions is stated in the denial notice.

Late petitions may be accepted ONLY if they include a written explanation and supporting documents showing extraordinary circumstances. An example of an extraordinary circumstance is a personal, family, or business crisis that occurred during or near the petition filing period, that reasonably diverted petitioner’s attention from filing. Vacation or non-emergency absence from the State is not an extraordinary circumstance. Please refer to Rule 12D-9.015 F.A.C. for additional information.

If you choose not to file online, you may file your petition in-person on the 2^nd floor of the Governmental Center (Room 203) or at any Clerk of the Circuit Court & Comptroller branch location. VAB petitions are not accepted at the Main Courthouse. You may mail your petition, along with a check or money order payable to the Board of County Commissioners, to the following address:

Value Adjustment Board
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401

Before mailing, verify that all applicable information, signatures and payment have been provided. There is a non-refundable filing fee per parcel. See Fees & Costs for the current amount. Insufficient information and/or payment will result in the petition being rejected and returned to the sender.

Note: Upon submitting your petition, you will receive a receipt via the correspondence method you selected on your petition that includes a transaction number and password. Please retain this information to use to access the myVAB system where you may view your petition status and hearing details. Petitioners whose correspondence method is by email are advised to update any electronic mailbox filters to allow emails from vab@mypalmbeachclerk.com to prevent them from going to the spam or junk email folders.

A petition may be obtained by doing one of the following:

• Visit myVAB to file and submit your petition online.
• Download form DR-486 (Petition to the Value Adjustment Board - Request for Hearing) from the Florida Department of Revenue's website. For homestead portability matters, use form DR-486PORT, also available from the above website.
• Visit the VAB located on the 2^nd floor of the Governmental Center (Room 203), or any Clerk branch location. VAB petitions are not available at the Main Courthouse.
• Visit one of the Property Appraiser’s office locations.

We use industry standard SSL (Secure Socket Layer) encryption when transmitting and receiving sensitive information. We do not store your sensitive data, such as full credit card numbers. All credit card transactions are conducted by MyFloridaCounty.com.

Yes. Refer to Fees & Costs for current fee information.

Checks and money orders must be made payable to the Board of County Commissioners.

• When filing a petition online, you must pay by MasterCard or Visa. A 3.5% service charge applies for credit card payments. For example, a $15 VAB filing fee will incur a service charge of $0.53.
• Payments made in person must be check, cash or money order.
• If mailing your petition, you must include a check or money order made payable to the Board of County Commissioners.

Payment must be submitted at the time of filing your petition. No petition will be accepted without payment.

Submit a completed DR-485WI form (available from the Florida Department of Revenue) or written letter via:

Email:
VAB@mypalmbeachclerk.com    

Mail or in-person:       
Value Adjustment Board Clerk
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401

Using the unique transaction ID and password provided on your petition receipt, log on to myVAB to track the status of your petition.

See how to upload evidence in myVAB (AXIA).

See 12D-9, F.A.C. including but not limited to 12D9.020, F.A.C. and 12D-9.025 regarding Exchange of Evidence between you and the Property Appraiser.

Note: The VAB Clerk cannot give you legal advice as to evidence or other legal issues.

Each party (you and the Property Appraiser) must present evidence directly to the special magistrate at the hearing. ALSO, in order to present evidence at the hearing without objection by the Property Appraiser, and to see the Property Appraiser’s evidence before the hearing, you must give a copy of your evidence to the property appraiser and request in writing the property appraiser’s evidence at least 15 days before the hearing. If you do that, the Property Appraiser must give you their evidence at least 7 days before the hearing. The Property Appraiser will accept delivery of your evidence via uploading into AXIA, in person or by U.S. mail. For further information please visit the Florida Department of Revenue website.

Note: You must present your evidence at the hearing regardless of whether or not you gave it to the Property Appraiser before the hearing.

At least 15 days before the scheduled hearing, a copy of your evidence should be delivered to the Property Appraiser via uploading into AXIA, in person or by U.S. mail to the address below:

Property Appraiser
Governmental Center
301 North Olive Avenue
5th Floor
West Palm Beach, FL 33401

NOTE: Do not send evidence to the VAB

Your attorney is not required to attend your hearing but you have the right to have an attorney present. In most cases, petitioners represent themselves or have a non-lawyer represent them, and the Property Appraiser is represented by non-lawyer staff. However, the Property Appraiser’s attorney may appear at the request of the Property Appraiser, and/or the VAB attorney may appear at the request of the special magistrate. It is your decision whether or not to have your attorney attend your hearing.

Hearings are recorded by a VAB clerk.  A CD copy of a recording (see Fees & Costs for current cost) may be obtained by calling the VAB at (561) 355-6289. Note: Please make checks payable to the Clerk of the Circuit Court & Comptroller.

For the 2022 VAB season, hearings will be held telephonically. This is consistent with the Board’s directive at the 2022 VAB Organizational meeting and pursuant to 12D-9.026.

Your hearing will be conducted by a special magistrate whose role is to render an impartial recommendation to grant or deny your petition. The special magistrate will allow each side, you and the Property Appraiser, to present their case, including testimony, documents, and argument. Each side is expected to present evidence supporting their position. The hearing is an administrative proceeding that is less formal than a court proceeding and judicial rules of procedure do not apply. However, there are separate rules of procedure for VAB hearings and you are encouraged to review them in the Uniform Policies and Procedures Manual for Value Adjustment Boards.

Your special magistrate will be a certified appraiser or an attorney, depending on the type of petition you filed. Special magistrates are appointed by, and report directly to, the VAB.

After the filing deadline, a VAB clerk schedules all petition hearings. You will be notified of the date, time and details of your hearing at least 25 days before your hearing date by the correspondence method you selected on your petition. Petitioners whose correspondence method is by email are advised to update any electronic mailbox filters to allow emails from vab@mypalmbeachclerk.com to prevent them from going to the spam or junk email folders.

Hearing details will be posted on the myVAB system on the Clerk’s website, which petitioners will have access to after filing their petition.

VAB hearings usually begin in October and continue until all petitions are heard.

The hearing will be attended by the VAB special magistrate, you and/or your representative, the Property Appraiser representative(s), and a VAB clerk who will record the hearing. While not typical, the Property Appraiser’s attorney or the VAB attorney may attend. Hearings are open to the public.

Pursuant to Section 194.032(2), Florida Statutes, and 12D-9.019. F.A.C., you are permitted to reschedule your hearing date a single time for good cause by submitting a written request to the VAB Clerk before the hearing or as soon as practical. The term “good cause” means “circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.” Please submit a statement of explanation with supporting documentation regarding your specific circumstances. If the board or a board designee determines that the request does not show good cause, the request will be denied and the hearing will remain scheduled. If the board or a board designee determines that the request demonstrates good cause, the request will be granted and a new hearing notice sent.

You may submit your written request via email or mail:

Email:                          VAB@mypalmbeachclerk.com    

Mail or in-person:        Value Adjustment Board Clerk
301 North Olive Avenue
Room 203
West Palm Beach, FL 33401

A VAB clerk will send each petitioner a copy of the special magistrate’s recommended decision as soon as practicable by the correspondence method selected on the petition. Petitioners whose correspondence method is by email are advised to update any electronic mailbox filters to allow emails from vab@mypalmbeachclerk.com to prevent them from going to the spam or junk email folders.

The VAB certifies the tax roll after all petitions are heard and all recommended decisions are adopted. This usually happens by June 1, unless the number of petitions increased 10% or more from the prior year.

Final decisions will be sent via the correspondence method selected on the petition to each petitioner within 20 days of the VAB’s adoption of all recommended decisions. Petitioners whose correspondence method is by email are advised to update any electronic mailbox filters to allow emails from vab@mypalmbeachclerk.com to prevent them from going to the spam or junk email folders.

Regardless of the outcome of your hearing, you must pay all or the required portion of your taxes by April 1 to avoid penalties (per Florida Statute 194.014). Find out more about paying your taxes.

For more information about tax payment options, please see the Tax Collector's website or call (561) 355-2264.

Tax refunds are typically issued after the final certification of the adjusted tax roll. For additional information, please contact the Tax Collector's Office at (561) 355-2264.

You may file an action in circuit court by the applicable deadline set forth in Florida Statute 194.171.