Please send correspondence to: (vab@co.charlotte.fl.us)

File Petitions or Check Petition Status

2011 Petitions: You can file your petition online and pay by Visa or MasterCard credit card. To file in person or by mail see "Where to File" below.

Florida Administrative Code Rules and Forms

The following rules, providing uniform policies and procedures for value adjustment boards statewide, became effective Tuesday, March 30, 2010:

1. Rule Chapter 12D-9 and accompanying forms
2. A partial repeal of the rules in Rule Chapter 12D-10
3. Amendments to Rule 12D-16.002, F.A.C.

Now that they are effective, these rules have become law and value adjustment boards, clerks, property appraisers, and tax collectors are required to follow the rules, as stated in section Fla Stat 195.027 (1) and Fla Stat 194.011(5)(b).  The new rules supersede any local rules or prior Department of Revenue rules on the subject.

The rules described above as well as the three sets of documents described below are available on the Department’s website at the following web address: http://dor.myflorida.com/dor/property/vab/.

1. The 2010 Uniform Policies and Procedures Manual for value adjustment boards, which is composed of the following items:




1. The rights of taxpayers as provided in Florida Statutes and the recently adopted rules;

2. The recently adopted rules of procedure for value adjustment board proceedings;




3. Recently adopted forms for value adjustment boards;




4. Florida Statutes regarding value adjustment board procedures; and




5. A notice regarding the use of case law.




Accompanying the Uniform Policies and Procedures Manual are two sets of documents titled:


2. “Other Legal Resources Including Statutory Criteria”, and

3. “Reference Materials Including Guidelines”.

Each of these three sets of documents contains an introduction that provides orientation on the authority, content, and use of that respective set 

General Information

A taxpayer may file a petition with the VAB for the following reasons:

1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
   
2. The taxpayer's application for any of the following exemptions or special use classifications is denied:
   
   1. homestead exemption;
      
   2. any other tax exemption as provided by Fla. Stat. § 196; or
      
   3. any special use classification as provided by Fla. Stat. § 193.
      
3. Fla. Stat. § 194.011(6) (a), gives a taxpayer an opportunity to file a petition appealing "...the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located...." The taxpayer can also appeal the decision of the property appraiser in that county if the property appraiser "has not stated that the taxpayer qualifies to transfer any assessment limitation difference...." These petitions are filed with the value adjustment board in the county where the new homestead property is located. Fla. Stat. § 194.011(6) directs the Value Adjustment Board in that county to immediately send a notice of appeal to the Value Adjustment Board in the county where the previous homestead was located, and that board shall reconvene even if it has already adjourned.

The Property Appraiser's Office is often able to resolve objections through an informal conference with the taxpayer. These informal discussions take place in the Property Appraiser's Office located at 18500 Murdock Circle, Room 328, Port Charlotte, FL 33948. The telephone numbers are:

• Exemptions & Portability 941-743-1593.
• Classified Value 941-743-1483
• Real Property 941-743-1498
• Tangible Personal Property 941-743-1476

Persons wishing to attempt to resolve matters with the Property Appraiser's Office prior to a hearing should contact the office to schedule a meeting. It has been the experience of the Charlotte County Property Appraiser’s Office that most objections are settled informally, eliminating the need for a formal hearing before the Value Adjustment Board.

Petitions to the Charlotte County VAB will be heard by impartial special magistrates in a quasi-judicial forum. Petitions are accepted at the Official Records Division, Clerk of the Circuit Court, 350 E. Marion Avenue, Punta Gorda, FL 33950 and in person and by mail at 18500 Murdock Circle, Room 416, Port Charlotte, FL 33948. Fla. Stat. § 194.032(1)(c)(2) requires that the petitioner be notified of his/her scheduled hearing date no later than 25 calendar days prior. Upon receipt of that notification, the petitioner has the right to reschedule one single time by submitting a written request to the VAB clerk no later than 5 calendar days prior to the date of the originally scheduled hearing (click here to download the reschedule request form).

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Deadlines to file petitions

All petitions must be filed before the deadlines established by law. The filing date is the date on which the petition is actually received by the VAB. It is not the date when the petition is deposited in the US mail or with other delivery services. Filing deadlines are as follows:

• Assessment petitions: TRIMS are mailed by the Property Appraiser in August; petitions shall be filed within 25 days following.  That date will be printed on the TRIM notice.
  
• Appeals of denials of homestead or other tax exemptions and special use classifications: Denials for agricultural and homestead exemptions are mailed in June; Fla. Stat. 194.011 (2) (d) establishes the deadline to the file denial appeals as “any time during the taxable year on or before the 30th day following the mailing of the notice” mailed by the Property Appraiser.

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Non-Refundable Filing Fees

• There is a $15 filing fee for each separate parcel submitted for appeal to the Value Adjustment Board.  Each separate parcel will require a separate petition form. However, the filing fee can be paid with one check, money order or cash (U.S. funds only).
  
• The fee for the first contiguous (adjoining) or multiple parcel is $15; subsequent parcels are $5 each. A single joint petition may be filed by a condominium association, cooperative association, homeowners association or timeshare/interval ownership type entity with the approval of its Board of Directors or Administration. Form DR-486MU should be completed and attached to the petition form in these situations.  NOTE: The petitioner must obtain approval form and signature of Property Appraiser staff prior to filing a joint assessment petition.
  
• There is no filing fee for denial of homestead or homestead tax deferral appeals, provided that denial is not because of a late-filed application.

The VAB shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under Fla. Stat. § 414 and Fla. Stat. § 194.013(3).

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Petition Contents and Instructions

Please be sure the petition includes the following information:

1. Addresses and telephone numbers of persons whose privacy is protected by the public records law as specified in Fla. Stat. § 119.071(4) will be redacted if the petitioner notifies the VAB Deputy Clerk of that right.

2. Parcel Number

3. Owner of Record

4. Signatures of the owner or designated agent, as appropriate

5. Time limit estimate

6. Dates not available for hearing

7. Hard copies of exhibits or attachments to petitions will not be returned and must be identified with the property's parcel number and owner of record. Subsequent evidence exchange, if any, is handled directly with the Property Appraiser. An exception is made if the petitioner does not plan to be present at the hearing. In those instances only, the petitioner needs to submit evidence to the Clerk. (Refer to "Hearing Information/Procedures" below for additional information regarding evidence exchange.)

8. Petitioners must deliver or mail Form DR-486MU to the Property Appraiser’s Office for a determination that parcels are contiguous undeveloped parcels, or multiple parcels that are part of a condominium, homeowners, or cooperative association (see note below), before filing a single joint petition. The Property Appraiser’s Office mailing address is 18500 Murdock Circle, Room 328, Port Charlotte, Florida 33948. To submit your list electronically contact the Property Appraiser’s Office for an e-mail address (941-743-1495). An electronic list must be in an Excel spreadsheet with folio numbers only in one column, and only assessed values in another column. After receiving the property appraiser’s determination that the parcels are substantially similar in nature, petitioners are allowed to file single joint petitions with the Value Adjustment Board. Complete Form DR-486 for each group of parcels, as determined by the Property Appraiser, with a completed Form DR-486MU that has been signed by a Property Appraiser’s Office staff member. NOTE: Condominiums, cooperative, or homeowners’ associations, as agents, should attach a copy of the Board of Administration or Directors’ Resolution authorizing this filing. The Property Appraiser’s Office staff will not file petitions on a petitioner’s behalf, and the Value Adjustment Board is not permitted to process a single joint petition for contiguous undeveloped parcels, or multiple parcels part of an association, without receipt of the Property Appraiser’s determination.

A filing fee receipt indicating the assigned petition number(s) will be returned to the petitioner after processing by the Clerk's Office acknowledging receipt of your petition.

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Where to File

1. File online at https://courts.co.charlotte.fl.us/axiaweb2011/and pay by Mastercard or Visa credit cards only.

2. Mail petitions with check or money order to the Charlotte County Clerk of Court, Value Adjustment Board, 18500 Murdock Circle, Room 416, Port Charlotte, Florida 33948.

3. Hand-deliver petitions to the Charlotte County Clerk of Court Value Adjustment Board, 18500 Murdock Circle, Room 416, Port Charlotte, FL 33948, or the Charlotte County Clerk of Court Official Records Division at 350 E. Marion Avenue, Punta Gorda, FL 33950 and pay by check, money order or cash. Checks or money orders should be payable to Board of County Commissioners or BOCC.

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Withdrawal Procedures

1. Requests to withdraw petitions must be made in writing to the VAB Clerk.  The Clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
   
2. Withdrawals can be mailed or hand delivered to 18500 Murdock Circle, Port Charlotte, FL 33948, or by fax to (941) 623-1043.
   
3. Click here to Download form

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Hearing Information and Reschedule Requests

The VAB clerk will schedule a hearing date and time for all petitioners. Each petitioner should receive a written notice of hearing at least 25 calendar days prior to the hearing. The address used to mail these notices will be the address appearing on the petition form.  It is the responsibility of the petitioner to notify the VAB Clerk of address changes.

A petitioner has the right, one single time, to reschedule a hearing by submitting a written request to the VAB at least 5 calendar days before the originally scheduled hearing. Reschedule request received outside of those days much show good cause. Click here to download reschedule request form. A petitioner may reschedule their hearing an unlimited number of times if they show good cause for the rescheduling.

A petitioner can participate in an evidence exchange directly with the property appraiser. If the petitioner chooses to participate in an exchange of evidence, the petitioner should:

1. Give the property appraiser a list of evidence and copies of documents that will be presented at the hearing, at least 15 calendar days before the hearing date.It should be noted that the parties have the right to cross-examine evidence presented at the hearing.Therefore, in the event a party wishes to rely on appraisals or other written evidence, the person responsible for preparing and/or maintaining written evidence must be available at the hearing for cross-examination.

2. Ask in writing for the property appraiser to provide a list and summary of the evidence that he or she will present at the hearing. If the petitioner does not provide evidence information at least 15 calendar days before the hearing, the property appraiser does not need to provide this information.

3. If the petitioner makes the request, the property appraiser must provide the information at least 7 calendar days before the hearing. If the property appraiser does not provide the information at least 7 calendar days before the hearing, the hearing will be rescheduled.

4. If an agent represents the taxpayer, he or she may ask the property appraiser for confidential information. Before the property appraiser can release any confidential information, the agent must provide a copy of written authorization from you. Please refer to Fla. Stat. § 194.011 for more information regarding evidence exchange.)

5. Unless you are (1) a petitioner who does not appear at a hearing on a "portability" assessment difference transfer petition in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located [requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6), F.A.C.]; or (2) a petitioner who has indicated that he or she does not wish to appear at the hearing but would like for the special magistrate to consider evidence submitted by the petitioner, always submit evidence to the Charlotte County Property Appraiser. Only in these two type cases will the board clerk present the evidence to the magistrate. See subsection 12D-9.025(4)(c).

Hearings before a value adjustment board are not proceedings that require an attorney or agent. However, depending on the complexity or value of the property, petitioners may want an attorney or tax agent to represent them at the hearing.

The hearing schedule should be followed as closely as possible without interfering with each party’s right to be heard. If hearings are not started within four hours of the scheduled time, the petitioner can request to be heard immediately, have the hearing rescheduled, or withdraw the petition.

After the hearing the special magistrate may make known what his/her recommendation to the VAB will be or defer his/her decision until after a more thorough review of the information. Once the special magistrate finalizes his/her recommendation, and VAB counsel has reviewed it for legal sufficiency, the clerk will promptly send that recommendation form to both parties with notification of the date, time, and place where the board will meet to review that recommendation and make its final decision. Parties are not required to attend these meetings; however, all meetings are open to the public. The value adjustment board may adopt the magistrate’s recommendations. However, if the board determines the magistrate failed to consider evidence or made an incorrect legal determination, the board can make a modified or different decision than the recommendation.

The clerk of the value adjustment board will notify both parties in writing of the board’s decision on a petition. The notice will explain whether any changes were made and will list the information that the board relied on, as well as the legal reason for reaching its decision.

Petitioners may file a lawsuit in circuit court if they do not agree with the decision of the value adjustment board.

See Fla. Stat. § 194.171(2) and Fla. Stat. § 194.171(6).

NOTE: If you are considering appealing any decision of the value adjustment board pursuant to Fla. Stat. § 194.171, please be advised that you may need a record of the proceedings before the board and that preparation of a proper record transcript is the responsibility of the appealing party.

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