Florida Property Values on the Rise and the VAB

Well, it is that time of the year again…Each August, property owners are notified by property appraisers of their current year’s assessed and market values in “truth in millage” (TRIM) notices that also show the prior and current years’ taxes, with and without budget changes. As many of you have noticed, taxable property values are clearly on the rise.

As prices rise, taxpayers should be sure to carefully review their tax assessments. Property owners who dispute their assessments can appeal to the Value Adjustment Board (the “VAB”). The VAB offers property owners the opportunity to contest the assessed valuations of real or tangible property or appeal classifications, and, in case of disputes, the VAB serves as the decision-maker.

Petitions must be filed by property owners within 25 days of the August mailing of the TRIM notice, WHICH MEANS THAT PETITIONS USUALLY MUST BE FILED BY MID-SEPTEMBER. Coincidently, this is also the time of year when many Florida residents are on vacation. In the past, many property owners who wanted to file a petition were not able to do so because they were outside Florida making it difficult to get their petitions filed timely.

However, the VAB now offers an online filing form, making it easier for out of state property owners to appeal their assessed property value.  Once a petition has been filed with the VAB, the process provides for a pre-hearing exchange of evidence between the property owner and the property appraiser’s office.

If the matter is not settled during the pre-hearing process, the VAB will set a hearing before a special magistrate appointed by the VAB. If property owners are not successful at the hearing, they may bring an action in Circuit Court to contest the adverse decision

As always, should you have any questions regarding the VAB appeal process, please contact your local real estate attorney.


Berlin-Patten, PLLC

This communication is not intended to establish an attorney client relationship, and to the extent anything contained herein could be construed as legal advice or guidance, you are strongly encouraged to consult with your own attorney before relying upon any information contained herein.

All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.



3700 S. Tamiami Tr, Suite 200, Sarasota, FL 34236   P (941) 954-9991  F (941) 954-9992


247 Tamiami Trail South, Suite 201, Venice, FL 34285  P (941) 955-9991  F (941) 484-9992


8130 Main Street, Suite 206, Lakewood Ranch, FL 34202   P (941) 907-9022  F (941) 907-9024

Did you find this real estate law content useful, but need actual legal counsel?

Speak to a real estate attorney!

, , , , ,

This Is Not A Bill

  Believe it or not, September is here and the football season is upon us!…. well maybe…hopefully? I am more excited than ever for the toe to touch the leather, as it will mean that things are that much closer to getting back to normal, or the new normal. However, all that glitters is not…

“Trim Notices & Property Taxes-What to Expect”

At the end of August every year, while most of us are gearing up for football season, County property appraisers across the state are sending out TRIM notices. The TRIM (Truth in Millage) notice or Notice of Proposed Property Taxes is the document that provides a home owner with the updated assessed value (the taxable…
Fema Blog

FEMA 50% Rule Substantial Improvement/Damage

“Sarasota in the 1950s was one of the most important places in the world for architectural creativity, where the greatest design movements of the day came together.”- Carl Abbott FAIA, original member of the Sarasota School of Architecture Fortunately for us, there has been a welcome surge in the restoration and renovation of many of…

‘Tis Impossible to be Sure of Anything but Death and [Property] Taxes

Paying property taxes is an unavoidable consequence of owning real property in Florida. Each year, property owners receive a property tax bill reflecting applicable ad-valorem property taxes, as well as any special assessments imposed by a local governmental body. Property tax bills are issued in November and become delinquent on April 1st following the year…

What Do You Mean the Appraisal Isn’t Done Yet?

Your Buyer (the Borrower) has provided all the documentation requested by the mortgage originator in a timely manner, however the lender cannot close within the rate lock period (or the contract close date). The lender is now asking for an extra $1,000 (or more) to pay for a rate-lock extension. The lender says that the…