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Welcome to the Indian River County
Value Adjustment Board (VAB) 

2024 Tax Year

THE DEADLINE TO FILE A PETITION WAS FRIDAY, SEPTEMBER 6, 2024

Late-filed petitions must show "Good Cause" 

**“Good cause” means the verifiable showing of extraordinary circumstances, as follows:

1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable   person’s attention to be diverted from filing; or

2. Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner’s ability to timely file; or

3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person’s attention to be diverted from timely filing; or

4. Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing.

The Value Adjustment Board Attorney reviews all late-filed petitions for Good Cause. Documentation for the good cause must accompany the petitions to be considered

You will need the following to file your petition online:

1. Your 21 digit parcel number
2. A valid email address
3. A valid credit card

Required Fees:
$15.00 non-refundable filing fee per single parcel is required, payable by MasterCard, Visa, American Express, or Discover. Credit card payment may be submitted only for online filings. A convenience fee will be added to your total.

Other Payment Options:
To pay by cash, check, or money order ONLY (no credit cards), please mail, deliver, or fill out your petition at the Value Adjustment Board (VAB) office at the following address:



Value Adjustment Board
County Administration Building
1801 27^th Street A2-801
Vero Beach, Florida 32960
Attn: Terri Collins-Lister
Axia@clerk.indian-river.org

Checks and money orders should be payable to the Value Adjustment Board.



A Petition Form DR-486 may be downloaded at https://floridarevenue.com/property/Pages/Forms.aspx or you may pick up a petition form at the following offices:


Clerk of the Value Adjustment Board, County Administration Complex Building A, Room A2-801 1801 27th Street
Property Appraiser, County Administration Complex Building B, 1800 27th Street




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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.)

For properties that have a value adjustment board petition, State Law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still reqluired 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 before the delinquency date 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 classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date 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.

For further information regarding your petition and the Value Adjustment Board, please review Chapter 194 of the Florida Statutes, and the Department of Revenue website at http://dor.myflorida.com/dor



Telephone Hearing:

If you are interested in a telephone hearing, please submit your request no later than 10 days before your hearing by email to AXIA@Clerk.Indian-River.org, or deliver your request to the Value Adjustment Board Office, at 1801 27^th Street, Vero Beach, Florida 32960. >Your request should include an email and telephone contact number where you may be reached on the day of the hearing for the VAB Clerk to coordinate the exact time to call into the hearing room. You are to setup your conference call to include all parties who will be participating at the hearing, prior to your calling into the hearing room. All tangible evidence must be exchanged in advance of the hearing (see paragraph on Evidence). There will be no additional tangible evidence exchange on the day of the telephone hearing. All parties will be sworn in by the Special Magistrate.



Evidence:

All Petitioners shall provide two copies of their tangible evidence directly to the Property Appraiser's Office (PAO), at 1800 27th Street, Building B, Vero Beach. The deadline for submitting your evidence is 15 days before your hearing with the Special Magistrate.  Evidence packets must include the following:

1. A list of evidence to be presented at the hearing
2. All documentation to be considered by the Value Adjustment Board
3. A summary of evidence to be presented by the witnesses
4. A written request for the property appraiser to provide the petitioner their tangible evidence no later than 7 days before the hearing


For additional information regarding evidence exchange, please review Rule 12D-9.020 of the Florida Administrative Code and the Florida Department of Revenue’s Uniform Policies and Procedures Manual at http://dor.myflorida.com/dor.



Contiguous, Multiple Parcels, or Multiple Tangible Personal Property Accounts :
To file a single joint petition for contiguous undeveloped parcels, multiple parcels, or multiple tangible personal property accounts, you must contact the Property Appraiser’s Office to obtain a written determination that your parcels or multiple tangible accounts are substantially similar in nature.

(772) 226-1506 - Contiguous Undeveloped Parcels or Multiple Parcels

(772) 226-1370 - Multiple Tangible Personal Property Accounts

A $15.00 filing fee is required for the first parcel, with an additional $5.00 for each consecutive parcel.

You have the option to file online separate petitions for contiguous undeveloped parcels, multiple parcels, or multiple tangible personal property accounts. A $15.00 filing fee is required for each single petition.




Late filed Petitions :


Late-filed petitions are those filed after the filing deadline of the 25th day following the mailing of the TRIM notice and will not be scheduled for a hearing. Late-filed petitions must be accompanied by a written explanation showing good cause or extraordinary circumstances for the delay in filing.  The Petition will be submitted for a good cause review. If your petition is received without the explanation, you will receive a “Clerk’s Notice” stating that your petition is incomplete and subject to not being processed.




For Further Information and Petition Forms visit:

http://indianriverclerk.com

If you have any difficulty filing your petition at this site please contact us at AXIA@clerk.indian-river.org or call 772-226-1916 for assistance.

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