Okaloosa County Clerk of Circuit Court

Value Adjustment Board (VAB)

 

PUBLIC NOTICE

2010 Deadline to submit petitions to Value Adjustment Board


NOTICE: The Truth In Millage Notices (TRIMs) were mailed to property owners in Okaloosa County on Thursday, August 19, 2010. Pursuant to Section 194.011(3)(d), Florida Statutes, a property owner has twenty-five (25) days following the mailing of the notice by the Property Appraiser to file a petition to the Value Adjustment Board.

The deadline for submission of a petition contesting property values is Monday, Sept. 13, 2010 at 5:00 p.m. The petition must be in the hands of the Clerk to the Value Adjustment Board by that date and time. As outlined in Florida Administrative Code Rule 12D-9.015 and supported by Attorney General Opinion No. 81-43, the filing date of the petition “is the date on which the petition is actually delivered to and received ... and is not the date on which the petition is deposited or placed in the United States mail for delivery to the board.”

The address of the Clerk to the Value Adjustment Board is 302 North Wilson Street, Room 204; Crestview, FL 32536. For further information contact Teresa Ward, Clerk to the VAB, at 850-689-5000 extension 3412.

REMINDER - The deadline to submit petitions to the VAB is 5:00 p.m. on Monday, September 13, 2010.
 

 

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Okaloosa County Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled hearings are handled by the VAB to settle any disputes. The Okaloosa County Clerk of Courts serves as the Clerk to the VAB.

Value Adjustment Board (VAB) Appeals Process

Florida Statutes outline the appeal process for taxpayers objecting to:

  • market values established by the Property Appraiser
  • denial of homestead exemption, agricultural classification or other ad valorem tax exemption by the Property Appraiser
  • qualified exemptions or classifications which were not filed by the statutory deadline

The statutory deadline to file an appeal for denial of exemptions or classifications is thirty (30) days following the mailing of the denial notice by the Property Appraiser.
 
The statutory deadline to file an appeal for an exemption or classification application not filed in a timely manner and for market values is twenty-five (25) days following the mailing of the Truth in Millage (TRIM) notice.
 
This appeal process requires submission of a completed petition accompanied by a non-refundable filing fee of $15.00 per petition. The completed petition and appropriate filing fee must be submitted to the Clerk of Circuit Court VAB Clerk no later than 5 p.m. of the deadline prescribed by Statutes. Checks to cover the filing fees should be made payable to the Okaloosa County Board of County Commissioners.
 
Petitions should be mailed/delivered to:
 

Teresa Ward
VAB Clerk
302 North Wilson Street, Room 204
Crestview, FL 32536

For inquiries, please contact Mrs. Ward at 850-689-5000 extension 3412 or email VAB Clerk

Once petitions are properly submitted, a hearing will be scheduled before a Special Magistrate. At the conclusion of the hearings, the Special Magistrates’ recommendations will be reviewed by the Value Adjustment Board.
 
The following information is presented in compliance with Section 194.011(5)(b), Florida Statutes, which states


(b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerks of circuit court.

The Uniform Policies and Procedures Manual and accompanying documents as described below are available on the Department’s (Florida Department of Revenue) website at the following address:

http://dor.myflorida.com/dor/property/vab/

1. 2010 Uniform Policies and Procedures Manual
2. Other Legal Resources, including Statutory Criteria
3. Reference Materials, including Guidelines