Hillsborough County
601 E Kennedy Blvd
Floor 12
Tampa, Florida 33602
Telephone (813) 276-8100 ext.4354
Email: VAB@hillsclerk.com



PLEASE READ THE FOLLOWING INFORMATION BEFORE SUBMITTING A PETITION:

ALL 2024 PETITIONS MUST BE RECEIVED IN THE OFFICE OF THE VALUE ADJUSTMENT BOARD (VAB) BY the DEADLINE date printed on the bottom of the PA Denial Letter (for exemption and greenbelt denials) or the bottom of the TRIM notice (for value issues and taxpayers who forgot to apply for greenbelt classification).  ONLINE FILING WILL NOT BE AVAILABLE AFTER THE TRIM DEADLINE WHICH IS September 13, 2024.

·       Pursuant to Rule 12D-9.015(11)(a), if filing after the deadline, the petitioner must show "good cause" for filing a petition late.  An optional form to Request to File with VAB after the Statutory Deadlines can be found at:  http://www.hillsclerk.com/-/media/Hillsclerk/Forms/VAB/Late-File-Petition-Request.pdf?la=en.

·       Pursuant to Rule 12D-9.015(2), agents must provide their license number on the petition or must provide a letter of authorization from the taxpayer.  Pursuant to House Bill 499, letters of authorization must be for the current tax year.  The letter of authorization may be e-mailed to VAB@hillsclerk.com, faxed to (813) 272-5044, or mailed to:  VAB, 601 East Kennedy Blvd, 12th Floor, Tampa, FL 33602.  Please provide the Petition Number with all correspondence.

·       Contiguous parcels approved by the Property Appraiser, tax deferrals, and back-tax petitions cannot be filed online.

·       A valid e-mail address is required to electronically submit a petition online.  When complete, a transaction receipt will be e-mailed, which will provide the transaction and PIN numbers enabling you to log into this site to track your petition.

·       IF YOU HAVE ANY QUESTIONS OR CONCERNS, PLEASE CONTACT OUR OFFICE AT 813-276-8100 EXT. 4354 or via e-mail at VAB@hillsclerk.com.

 

INSTRUCTIONS FOR FILING A PETITION:

Please complete the online petition and click submit.  You will then be prompted to submit your petition and pay the required filing fee with a Mastercard, VISA, American Express, or Discover credit card.  Online filing requires a nonrefundable $15 filing fee per property issue.  The credit card processor (MyPaymentPortal.com) will charge a 3.5 percent convenience fee per transaction (multiple petitions can be filed in one transaction).

INFORMATION FOR THE TAXPAYER

Informal Conference with Property Appraiser

You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the assessment. To request a conference, contact your county property appraiser.

PART 1. Taxpayer Information

If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB clerk before the hearing. The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.

The information in this section will be used by the VAB clerk to contact you regarding this petition.

PART 2. Petition Information and Hearing

Provide the time you think you will need on page 1. The VAB is not bound by the requested time.

Exchange of Evidence Rule 12D-9.020(1)(a)-(c), F.A.C.:

(1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing.

2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday.

(b) A petitioner's noncompliance with paragraph (1)(a) does not affect the petitioner’s right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S.

(c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8) of this rule and in paragraphs 12D-9.025(4)(a) and (f), F.A.C.

If you provide this evidence and make a written request for the property appraiser’s evidence, the property appraiser must give you his or her evidence at least seven days before the hearing.

At the hearing, you have the right to have witnesses sworn.

ADDITIONAL INFORMATION

Required Partial Payment of Taxes (Section 194.014, F.S.)

You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

You 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 VAB. A partial payment is not required only if the VAB makes a final decision on your 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 portability, the payment 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 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.