Indian River County
Clerk to the Board Office
Attn: Value Adjustment Board Clerk
Indian River County Administration Building
1801 27th Street
Vero Beach, FL 32960
772-226-1916
axia@clerk.indian-river.org





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

2024 Tax Year

 

THE DEADLINE FOR FILING A PETITION WILL BE FRIDAY, SEPTEMBER 6, 2024

 

Based on the Property Appraiser's Office mailing out TRIM notices, the deadline to file a timely Petition(s) to the Value Adjustment Board for 2024 is as follows:

 

 

        

1. Filing by mail:  Petitions must be received in the Clerk's Office no later than September 6, 2024 at 5:00  p.m.   Note:  Postmarks are not sufficient

2. Filing in person: Petitions must be received in the Clerk's Office no later than September 6, 2024 at 5:00 p.m.

3. Filing online: must be posted online no later than September 6, 2024 by midnight.

4. Petitions filed after September 6, 2024, will be late and will require a **“Good Cause” Explanation.

 

**“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.

 

Instructions for filing a Petition:

  1. If you are using Internet Explorer 10 or later, you must turn on Compatibility View by clicking on the Compatibility View Icon in the browser's address bar.
  2. Select and complete the appropriate online petition for your needs and click submit. If appropriate fees are not paid by the deadline, the petition shall be deemed invalid and will be rejected. You are required to provide a valid e-mail address to submit a petition online.
  3. Once you have completed your petition, you will be emailed a petition number, transaction number, and a password. Licensed agents may obtain one login name and password to track multiple petitions by contacting the Value Adjust Board Office.
  4. Use your transaction number and password to access this site at any time to track the status of your petition, and submit and review evidence.

 

* For taxpayers and agents interested in filing a joint petition for contiguous parcels or account numbers, you may only do so by submitting a signed and dated hard copy of petition form DR-486 with the Property Appraiser's contiguous parcel or account determination, in which the appropriate box for a "joint petition" is selected.

Please remember that your petition is not considered filed until the appropriate filing fee has been received by the VAB.

Contact the Value Adjustment Board office with any questions :
Axia@clerk.indian-river.org or call 772-226-1916


Value Adjustment Board was created by Florida Statute 194.015 to provide property owners an opportunity to appeal property value, denial of an exemption, classification, or tax deferral.


 


 

      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 27th 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



      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 27th 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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