Assessment Appeal Law

Florida Property Tax Assessment Appeals

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Excerpts from The Florida Dept of Revenue

In the circumstance where your market value declines, the provisions of the Amendment 10 assessment limitation do not continue to reduce your assessed value. Instead, your assessed value will be increased each year by 3 percent or the Consumer Price Index (CPI), whichever is less, until the assessed value is the same amount as the market/just value. The assessed value can never exceed just value (see s.193.155, F.S. and Rule 12D-8.0062 F.A.C.).

Appeals

As a property owner you have the right to appeal the property appraiser’s assessment of your property or the property appraiser’s denial of your application for an exemption (such as homestead, veterans, senior citizen, etc.) or property classification (such as agricultural or historic). If you would like to make an appeal, you may do any or all of the following:

  • Ask for an informal conference with the property appraiser.
  • File a petition with your local value adjustment board within 25 days after the Notice of Proposed Taxes (or TRIM Notice) was mailed.
  • File a lawsuit in circuit court.

Informal Conference with Property Appraiser
You have the right to an informal conference with your property appraiser to discuss your assessed value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court.  At this informal conference you may:

  • Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification.
  • Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification.

Note: Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board.

Petition the Value Adjustment Board
You may file a Form DR-486 Petition to the Value Adjustment Board within 25 days from when the Notice of Proposed Taxes (TRIM Notice) was mailed. If you file a petition with the value adjustment board:

  • You may be represented by an agent, an attorney or anyone else you designate.
  • You will receive a notice of the date and time of your hearing.
  • You may reschedule your hearing one time. You must ask in writing to reschedule at least five calendar days before your scheduled hearing.
  • You have the right to participate in an evidence exchange with the property appraiser.
  • The value adjustment board will notify you in writing of its decision.

Lawsuit in Circuit Court
You may file a lawsuit in circuit court to challenge the property appraiser’s assessment or denial of an exemption or classification. You are not required to participate in an informal conference with the property appraiser or file a petition with the value adjustment board before filing a lawsuit. In addition meeting with the property appraiser or filing a petition with the value adjustment board does not prevent you from filing a lawsuit.

Click here to review the Florida Department of Revenue Web Site.