A taxpayer has the right, at the taxpayer’s own expense, to be represented by an attorney or by an agent.
The individual, agent, or legal entity that signs the petition becomes the agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the Property Appraiser or Tax Collector.
The agent need not be a licensed individual or person with specific qualifications and may be any person, including a family member, authorized by the taxpayer to represent them before the Value Adjustment Board.
A petition filed by an unlicensed agent must also be signed by the taxpayer or accompanied by a written authorization from the taxpayer. A petition filed by a licensed agent does not need written authorization from the taxpayer, but must provide their license number on their petition.
The term “licensed” refers to holding a license or certification under Chapter 475, Part I or Part II, F.S., being a Florida certified public accountant under Chapter 476, F.S., or membership in the Florida Bar.
Please contact the Value Adjustment Board office at 954-357-7205 or 954-357-5367, if you have any further questions or need assistance filing your petition.