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Value Adjustment Board
 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 valuation/classification. Petition filing and scheduled quasi-judicial hearings are handled by the Value Adjustment Board in settling disputes regarding exemptions, classifications, and value assessments. The Board consists of three County Commissioners and two School Board Members. Authority for the Board is vested through Florida Statutes Chapter 194. Serving as Board members for the 2006 tax cycle are Commissioners John E. Rodstrom (Chair), Josephus Eggelletion Jr., Ilene Lieberman; School Board Members Stephanie A. Kraft, Esq. (Vice-Chair) and Dr. Robert D. Parks, Ed. D.
EXEMPTIONS/CLASSIFICATION
The deadline to file for EXEMPTIONS and CLASSIFICATIONS is March 1st of each year. Although the major categories are Homestead, Seniors Homestead, Agriculture and Non-Profit, there are many exemptions and classifications, each with specific requirements. Contact the Property Appraiser's Office for more detailed information.
CLASSIFICATIONS: Agriculture, etc.
The deadline for EXEMPTIONS/CLASSIFICATION filing is March 1st of each year.
If you missed the filing date deadline due to extra-ordinary circumstances, a late petition may be acquired at the Property Appraiser’s main office , Room 111F, Governmental Center, 115 S. Andrews Avenue and filed with the Value Adjustment Board in Room 120. The non-refundable petition filing fee is $15.00. Hearings will be scheduled in late summer.
ASSESSED VALUE
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 Master. Each year the Tax Cycle will commence in October and will run until conclusion, which is anticipated to be the first of April.
HEARINGS
All hearings are quasi-judicial, and everyone appearing before the Hearing Master is required to testify under oath. Your particular hearing will determine the type of information, documents, and/or evidence that needs to be furnished either before or at the hearing. It is the taxpayer’s responsibility to furnish whatever is needed at the required time. Please call the Value Adjustment Board (954-357-7292) for specific instructions. Informational 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. Please note that failure to appear at your hearing will result in a denial, unless evidence has been submitted. If evidence has been submitted, it will automatically be considered by the Hearing Master and a ruling will be made.
If you have a hearing scheduled, please be aware that cases are heard on a first come-first served basis within established time periods. Some waiting should be expected, so you may wish to bring a book, magazine, or something else to occupy your time while you wait. For this reason, we discourage bringing children to the hearings.
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