INVITATION TO APPLY FOR SPECIAL MAGISTRATE AND VAB LEGAL COUNSEL
Overview of Value Adjustment Board
The Walton County Value Adjustment Board (VAB) serves as the decision-making authority when the taxpayer disagrees with the Walton County Property Appraiser concerning property exemptions, classifications, and value. The VAB Staff handles petition filing and scheduling of quasi-judicial hearings to settle disputes and late filings regarding such exemptions, classifications, and value.
If your concern regarding your assessment, exemption, or special use classification is not settled by the Property Appraiser’s office, you have the right to file a petition and be scheduled before the Value Adjustment Board for a hearing.
The VAB Board is the independent appeals board that has initial jurisdiction over challenges to any property values, denials of exemptions, denials of classifications, and other similar matters. Each year the Clerk of Court acts as Clerk to the Walton County Value Adjustment Board (VAB). The VAB shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the county and own homestead property, and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. (Florida Statute 194.015).
VAB Petition Filing Requirements
All VAB petitions filed with the Value Adjustment Board Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature, and must be accompanied by the appropriate filing fee (see Filing Fee below). The deadline for submission is listed on the TRIM notice.
Submitting an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Board Designee for review. A hearing will not be scheduled unless the Designee determines there is “good cause” for the late filing. Petitions postmarked by the deadline but NOT received by the VAB until after the deadline is considered late. Petitions are not to be returned to the Property Appraiser’s Office.
Filing Fees – Pursuant to Florida Statute 194.13 Petitions shall be filed with the appropriate filing fee as follows:
• Single petition - $15.00 per parcel
• Single petition for 1) condominium association, cooperative association, or homeowners association; and 2) more than one contiguous, undeveloped parcel – if the Property Appraiser determines such parcels are similar in nature. $15.00, plus $5.00 per additional unit/parcel
• No filing fee shall be charged for an appeal from the disapproval of a timely filed application for homestead exemption or for the denial of a homestead tax deferral
• Checks shall be made payable to: Walton County Clerk of Courts
VALUE ADJUSTMENT BOARD INFORMATION
VIEW Internal Operating Procedures
VIEW Florida Department of Revenue Uniform Policies and Procedures Manual and Accompanying Documents
VIEW Other Legal Resources Including Statutory Criteria
VIEW Reference materials Including Guidelines
DEPARTMENT OF REVENUE APPROVED VALUE ADJUSTMENT FORMS
DR-486 Petition to VAB, Request for Hearing
DR-486MU VAB Attachment to Single Joint Petition for Multiple Units Filing
DR-486PORT Petition to VAB – Transfer of Homestead Assessment Difference, Request for Hearing
DR-486XCO Cross-Country Notice of Appeal and Petition – Transfer of Homestead Assessment Difference
DR-486DP Petition to VAB – Tax Deferral of Penalty, Request for Hearing
DR-485WI Withdrawal of Petition
TAX IMPACT NOTICES
2010 Tax Impact Notice
• Mail Petitions to: • Value Adjustment Board • Walton County Clerk of Courts • P.O. Box 1260 • DeFuniak Springs, FL 32435 • Or Physical Address: • 571 US Highway 90 East • DeFuniak Springs, FL 32433