Value Adjustment Board
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Exemptions/Classification
Classifications
Assessed Value
Hearings
The Value Adjustment Board serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions/classifications/valuations. Petition filing and scheduled quasi-judicial hearings are handled by the Value Adjustment Board in setting disputes regarding exemptions, classifications, and value assessments. Authority for the Board is vested through Florida Statutes Chapter 194. With the passing of HB908 in June 2008, the composition of the VAB changed to include two members, a citizen who is homesteaded property owner and lives in Broward, appointed by the County Commission, and a citizen who owns a business occupying commercial space located within the Broward school district, appointed by the School Board.
The Board composition now consists to two County Commissioners, on School Board Member and two Citizen Members. Serving as Board members for the 2009 tax cycle are Commissioners John E. Rodstrom (Chair), Ilene Lieberman, School Board Member Stephanie A. Kraft, Esq. (Vice-Chair), Citizen Board Member Norman Thabit appointed by the County Commission and Citizen Board Member Thomas Kallman appointed by the School Board.
The timely filing period for Homestead Exemption for 2010 is: March 3, 2009 through March 1, 2010. However, if eligible for an exemption, you may late file for a 2010 exemption until September 20, 2010.
CLASSIFICATIONS: Agriculture, etc.
If you missed the March 1 filing date deadline, state law now allows us to accept late-filed applications until the annual TRIM Notice appeal deadline mid-September. The absolute deadline to late file for an agricultural classification for 2010 is September 20, 2010 (the same date as the annual deadline to file a valuation challenge to the VAB). To file with the Value Adjustment Board in Room120. The non-refundable petition filing fee is $15.00. Hearings will be scheduled in late summer.
Truth in Millage Notices, which are proposed tax bills and are also referred to as TRIM Notices, are mailed to all Broward County taxpayers in mid-August. Upon receipt of this notice, any taxpayer wishing to appeal the assessed value of his/her property as assigned by the Broward County Property Appraiser's office may do so by contacting the Property Appraiser at their main office. The Property Appraiser issues petition forms that the taxpayer completes and returns to the Value Adjustment Board office. There is a $15.00 filing fee with checks made payable to the Value Adjustment Board. The deadline for accepting petitions on assessed property value will be in mid-September, twenty-five (25) days after the mailing of TRIM (Truth in Millage) notices by the Property Appraiser's Office. This is also the same time frame for filing petitions for denials of homestead and classification exemptions.
After the taxpayer files a petition, he/she is encouraged to arrange an appointment with the Property Appraiser to discuss the matter. If an appointment cannot be arranged or if the taxpayer cannot resolve the matter informally with the Property Appraiser, the Value Adjustment Board will schedule a hearing for the taxpayer before an Appraiser Hearing Magistrate. Each year the Tax Cycle will commence in October and will run until conclusion, which is anticipated to be the first of August.
All hearings are quasi-judicial. Your particular hearing will determine the type of information, documents, and/or evidence that needs to be furnished either before or at the hearing. Please call the Property Appraiser Office (954-357-6830) for specific instructions. Information materials are available and can be sent to you upon request
If someone will be representing you at the hearing, they must have a letter of authorization or power of attorney attesting to that fact. This applies to immediate family members if their names are not included on the deed. Upon request of either party, a Special Magistrate shall swear in all witnesses in that proceeding on the record.