|
Kelvin Soto, Esq. |
VAB InformationImportant DatesFile a Petition & Hearing InformationSpecial MagistratesForms Value Adjustment Board (VAB) Process The Value Adjustment Board (VAB) is established under Florida Statutes, Chapter 194.015, to handle property tax disputes. The VAB is composed of two County Commissioners, one citizen who owns residential property in the County (appointed by the Board of County Commissioners), one School Board member, and one citizen who owns a business on commercial property within the School District (appointed by the School Board). The Clerk of the Board Office is responsible for overseeing the VAB process, ensuring compliance with strict statutory guidelines and timelines. The VAB typically meets twice a year. Special Magistrates are appointed to conduct hearings with property owners who file petitions through the Clerk. The process begins in March each year, with the petition process starting after the proposed tax bills are mailed in mid-August and continuing until completion in January. To file a petition with the VAB, property owners or their agents must pay a non-refundable $15.00 filing fee, as mandated by Section 194.012(1), Florida Statutes. The petition must be submitted by the 25th day following the mailing of the TRIM notice. Incomplete petitions or those submitted without the filing fee will not be accepted. Petitions must be fully completed and submitted within the statutory deadlines. Late or incomplete petitions may still be considered if the petitioner provides a valid reason, which will be reviewed by a Special Magistrate to determine if a hearing will be scheduled. Non-employees representing a taxpayer, such as attorneys, licensed real estate appraisers, brokers, or certified public accountants, must submit a Power of Attorney with the petition for it to be accepted. Once a petition is filed, the VAB Clerk will send a Notice of Hearing at least 25 days before the scheduled hearing. At the hearing, the Special Magistrate will review evidence from both the petitioner and the Property Appraiser’s Office, making an impartial recommendation to the VAB based on the testimony and evidence presented. The role of the Property Appraiser is to defend the assessed market value of the property, as well as any issues related to tax exemptions, classifications, and deferrals. The VAB Clerk is responsible for managing petitions, scheduling hearings, and maintaining all VAB records in compliance with Florida Statutes. After the hearings, the Special Magistrate’s recommendations are reviewed and approved by the VAB Board at the final VAB meeting. If a petitioner is not satisfied with the outcome, they may file an action in Circuit Court within 60 days following the final VAB meeting, in accordance with statutory requirements. Organizational Meeting*
TRIM notices mailed by Property Appraiser
Petition filing deadline – 25 days from TRIM notice mailing. Hearings beginning at 9:00 a.m. each date before a Special Magistrate on: October 2024 – 15-17, 22-24, 29-31 November 2024 – 5-8, 12-15, 19-22 December 2024 – 3-6, 10-13, 17-20 January 2025 – 7-10 (Remands only) (The VAB Clerk reserves the right to schedule additional hearings based on the number of petitions filed and the availability of all parties involved following the notification requirements.) Anticipated Final VAB Meeting* *Denotes the dates which the County Commissioners, the School Board Member, and citizens appointed to VAB are required to attend. File a Petition OnlineAxia 2024 Value Adjustment Board Software Hearing InformationOsceola County will conduct in-person hearings with the Special Magistrates, as per FAC 12D-9.026. If you prefer a telephonic hearing, please refer to the Electronic Hearing Procedures and Guidelines [click here for procedures]. For any questions, please contact our office. About the Value Adjustment BoardThe Florida Department of Revenue (FDOR) has established Uniform Policies and Procedures that govern all Value Adjustment Board (VAB) hearings. It is highly recommended that you thoroughly review the FDOR Rules and all Notices sent by the VAB Clerk. Click Here to access the FDOR website for paper forms and Policies and Procedures. A non-refundable filing fee of $15.00 per petition must be paid by the filing deadline. Checks should be made payable to the Clerk of the Court. Petitions submitted without payment will be considered incomplete, and those received after the deadline will be treated as late-filed petitions requiring a Good Cause explanation. Please note that postmarks are not considered; petitions received after the deadline by the VAB Clerk must include a Good Cause reason for the late submission. All petitions can be filed electronically, except for contiguous parcels, joint petitions, and Abatement of Taxes petitions, which must be submitted in paper form to the VAB Clerk by hand delivery, U.S. Mail, or express mail to: VAB Clerk, 2 Courthouse Square, Office 2706, Kissimmee, Florida 34741. Agents filing a large number of parcels can contact the VAB Clerk for assistance with agent uploads. Special MagistratesThe role of the Special Magistrate is to render an impartial recommendation on a case-by-case basis after hearing testimony and seeing the competent evidence for each petition. The following individuals will serve as appointed Special Magistrates for the 2024 VAB Hearing cycle. Attorney Special Magistrates Joseph Haynes Davis Todd M. Hoepker Thomas Tukdarian Tangible Special Magistrates Pamela Andrea Steven Nystrom John Robinson Alex Ruden Real Property Special Magistrates Robert Busler Lawrence Golicz Steven Nystrom John Robinson Richard Steeves For questions, please contact the VAB Clerk via email at [email protected] or by phone at (407) 742-2100.
|
