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Value Adjustment Board General Information
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NOTICE TO PETITIONERS OF
TAX PAYMENT REQUIREMENT
Important Information About Required Payments
Before The Tax Delinquency Date To Avoid Denial Of Your Petition
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)
State law requires a partial payment of taxes on properties that have a value adjustment board petition on or before April 1, 2013. If the required partial payment is not made on or before April 1, 2013, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is April 1, 2013.
Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.
Value Appeals:
For petitions on the value of property (and for petitions about portability), the payment on or before April 1, 2013 must include:
- All of the non-ad valorem assessments, and
- A partial payment of at least 75 percent of the ad valorem taxes,
- Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment on or before April 1, 2013 must include:
- All of the non-ad valorem assessments, and
- The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
- Less applicable discounts under s. 197.162, F.S.
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The last day to file a petition for value issues is 25 days from the mailing of the TRIM notices.The last day to file a petition for exemption, agricultural classification or portability is 30 days from the mailing of the TRIM notices.The TRIM notices were mailed on August 20, 2012, therefore the last day to file a petitions for value is September 14, 2012, this is the date printed on the TRIM notices.The last day to file a petition for exemptions, agricultural classification or portability is September 19, 2012. |
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All hearings will be held at the Martin County Courthouse located at:
100 East Ocean Boulevard
Stuart, FL 34994
For specific information regarding peititon numbers and hearing dates, please contact Christina Hunter, VAB Clerk, 772-288-5554 or vab@martin.fl.us.
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The Value Adjustment Board |
(VAB) consists of two (2) members of the Board of County Commissioners, one (1) member of the County School Board, and two (2) Citizen Members. The VAB appoints Special Magistrates to conduct hearings on petitions filed with the VAB. The Clerk of the Circuit Court serves as the Clerk to the VAB.
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Instructions for Filing a Petition |
Petitions are available at the Property Appraiser's Office, 3rd floor of The Towers Building, located at 1111 S. Federal Highway, Stuart, Florida, or the Martin County Clerks Office, Recording Division, 1st floor of the Constitutional Office Buiding, located at 100 East Ocean Boulevard, Stuart, Florida. Petitions are also available on-line using the pdf forms below.
Upon completion, you must file your petition, and a $15.00 filing fee with the Clerk's Office, Recording Division, 1st floor of the Constitutional Office Building, 100 East Ocean Boulevard, Stuart. You may file your petition by mail, with a check or money order payable to "Clerk of the Court" and mail to:
Clerk of the Circuit Court
Value Adjustment Board
P.O. Box 9016
Stuart, Florida 34995
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Petition Requirement |
Florida law requires that all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser be sworn to by the Petitioner (if using form DR486) and accompanied by the appropriate filing fee. A petition filed, as to valuation issues, may be filed at any time during the taxable year, on or before the 25th day, following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office. A petition filed as to denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination. Petitions which have not been properly notarized (if using form DR486) or are not accompanied by the $15.00 filing fee at the time of filing, shall be deemed invalid (Florida Statutes Section 194.013(3)) and returned to the petitioner with appropriate filing instructions. The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline will only be considered if good cause is shown for the late filing.
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Contact Information |
Clerk to the Value Adjustment Board - Christina Hunter, Deputy Clerk at (772) 288-5554, or by email at: vab@martin.fl.us.
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VAB Rules |
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Additional Information |
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