Property owners who disagree with the property assessment listed on their Notice of Proposed Property Taxes (or TRIM Notice) have two options — contact the Property Appraiser’s office for an informal review of the matter or file a petition for adjustment with the Value Adjustment Board (VAB), or both.
The VAB is administered by the County’s Clerk & Comptroller’s Office, which is independent of the Property Appraiser’s Office. The Board is made up of five individuals: two from the county’s board of commissioners, one from the county’s school board, and two citizen members. They approve and use special magistrates experienced in property appraisal techniques or legal matters who conduct hearings and recommend decisions to the VAB for final approval. Special Magistrates will review property valuation, denials of portability, deferrals, and change of ownership or control determinations. All final rulings are determined by the VAB.
Prior to Filing a Petition
Our office encourages property owners to contact us to request a conference regarding their concern prior to filing a petition. In preparation for this discussion, records on your property are available on our website. You can call us at 561.355.3230 or visit us at any of our Service Centers to begin the process.
If the matter cannot be resolved, you can file a petition with the VAB.
Florida law sets the deadlines for filing a petition on or before the 25th day following the mailing of the TRIM notice from our office. This year’s deadline is September 14, 2018. These deadlines do not change, even if you choose to discuss the issue with our office. The VAB may charge up to $15 for filing a petition.
You may visit Palm Beach County’s VAB website for online petition filing.