No. The VAB is an independent board established by Florida Statutes (Chapter 194) to hear taxpayer appeals. It is composed of three (3) County Commissioners and two (2) School Board members. The VAB is independent of the Property Appraiser’s office.

No. You are not required to use the services of an attorney to file your petition or to represent you at the hearing, although many taxpayers do so. The VAB staff will attempt to assist you in your appeal; however, VAB staff members cannot give legal advice.

Bring a completed petition form and $15.00 cash, money order, or personal check (payable to “VAB”) for the filing fee. The VAB cannot accept credit cards

The Property Appraiser (115 S. Andrews Ave., Room 111, Fort Lauderdale, FL 33301) will furnish you petition forms, or you may download them from the Property Appraiser’s Web site at www.bcpa.net. Forms are free of charge.

The VAB staff can help you fill out your petition. Come to the VAB office, Room 120, Governmental Office, or call 954-357-7292, press 3 then 4. If you need help with other forms required by the Property Appraiser to grant exemptions or classifications, contact either their main office (Room 111, Governmental Center, 954-357-6830) or one of their satellite offices.

Contact the Property Appraiser’s Customer Services Section at 954-357-6830

No. Due to the payment requirement, the VAB does not currently accept petitions via e-mail or fax. Filings must be mailed or personally delivered (115 S. Andrews Ave., Room 120, Fort Lauderdale, FL 33301). The $15.00 filing fee must be included.

The law requires that the filing fee be used to defray the expenses of the VAB.

Cash, money orders, or your personal check is welcome; however, the VAB presently has no means to accept payment by credit card. Money orders or checks should be made payable to “VAB”. Please note that there is an automatic $25 service fee attached to any returned checks for insufficient funds, per F.S. 125.0105

There is metered parking available near the Governmental Center. The meters generally accept cash and credit cards and have a two hour time limit. There are city parking garages both one block east and west of the Governmental Center off SE and SW 2nd Street respectively; they provide the best parking alternative.

Yes. The hearings are open to the public.

Yes. You may also arrange for a court reporter, if you wish. The VAB will, however, digitally record each hearing, and you may purchase a copy of the VAB CD for $8.00 each

Florida Statues provide for one transfer/rescheduling of a hearing date if the request is made in writing and received by the VAB no less than five (5) days prior to the originally scheduled hearing. Any additional transfer/rescheduling shall be made ONLY upon proof of: (a) failure of the Property Appraiser to furnish evidence ; (b) death in your immediate family; (c) medical problems which prevent your appearance; (d) jury duty; (e) time-certain court appearance; (f) prepaid travel plans; (g) incarceration. Documentation supporting the request for a change in hearing date is required. VAB staff does not have the authority to change hearing dates for any reason other than those listed above. Transfer requests should be made directly to the VAB, at 954-468-3596.

If you resolve your issue(s) with the Property Appraiser and have signed a resolve/withdrawn notice given to you by the Property Appraiser, then your hearing will automatically be cancelled.

You must file a written withdrawal notice with the VAB. The forms are available from the VAB office. You may fax the withdrawal notice to the VAB at 954-357- 5573, mail it to VAB, 115 S. Andrews Ave., Room 120, Fort Lauderdale, FL 33301, or e-mail a PDF scanned image to VAB@broward.org. If the VAB does not receive a written withdrawal notice of your petition, your hearing will proceed as scheduled.

If you do not appear at the hearing (and you have not properly obtained a rescheduling or filed a written withdrawal notice) then the hearing will proceed as scheduled. The case file will indicate that you were a “no show” and your petition will be denied. However, if you have submitted evidence, the evidence will be considered by the Special Magistrate at the hearing and a decision will be rendered

Scheduled hearings are heard on a first-come, first-served basis within established time periods. If you realize you are going to miss your entire time period, then you should notify the VAB scheduling clerk immediately at 954-357- 7205. The scheduling clerk will attempt to fit you into another time period that day; however, you must understand that the length of “wait time” before you are heard may be longer than usual.

The Special Magistrate (who is a hearing officer appointed by the VAB to hear your case) and a representative from the Property Appraiser’s office. The Property Appraiser’s attorney attends some (but not all) hearings. It is rare that other people are present, but the hearings are open to the public and others may be present, but cannot comment or participate.

The Special Magistrate will introduce the parties and make an introductory statement. All witnesses will be asked to swear or affirm that their testimony will be the truth. Since the petitioner has the burden of proof at the hearing, you will present evidence and testimony first, and the Property Appraiser will be given the opportunity to respond. The Special Magistrate will ask questions, as needed, and will usually render a decision. If for some reason a decision is deferred, you will be notified when the decision is final. All petitioners are mailed a copy of the Special Magistrate’s worksheets within two (2) weeks of the final decision.

The Special Magistrate has the discretion to control the length of the hearing. Usually you are permitted five (5) minutes to present your case and the Property Appraiser will be allowed a similar time to respond.

You may present any evidence that reasonably supports the contentions on which you are basing your petition. Among other things, for value, this includes live testimony, appraisals, photographs (color), evidence of comparable sales, surveys, and the like. You must provide the Property Appraiser a list of your evidence and copies at least 15 days prior to the hearing. For exemptions and 4 classifications, the law is more specific as to required documentation.

For more detailed information, refer to the VAB Informational Booklet, or contact the Property Appraiser’s office or an attorney.

• At least fifteen (15) calendar days before the scheduled hearing, you shall provide a list and summary of evidence to be presented at the hearing. The list and summary must be accompanied by copies of documentation to be presented at the hearing. Two copies of all documents are to be filed with the VAB staff in Room 120 and should be accompanied with a selfaddressed, stamped envelope for return information from the Property Appraiser’s office, unless you wish to return in person to the Property Appraiser’s office to pick up the information, which is suggested as the best way to ensure receipt of the Property Appraiser’s evidence.
• No later than seven (7) days after the evidence is received, the Property Appraiser shall provide you with a list and summary of evidence with copies of documentation to be presented at the hearing. The information will be mailed to you in the self-addressed, stamped envelope that you provided; you can pick the evidence up, which will ensure receipt of evidence; or if requested, the evidence can be faxed or e-mailed to you. However, if you do not submit any evidence, the Property Appraiser’s office need not give any evidence to you.
• All evidence submitted will be retained as official records and will not be returned to you. It is strongly suggested that copies be submitted, rather than originals. You will want to bring a copy (or original) of everything you submitted as evidence and received as evidence with you to your hearing.

• Faxed documents must be limited to no more than 10 pages and must be legible.
• Evidence may be submitted electronically via CD or e-mail attachments; however, documents must be in either WORD or PDF format.

No. Neither VAB members nor the Special Magistrate may discuss your petition with you or the Property Appraiser except during the hearing. Only evidence that is properly presented at the hearing will be considered. Please note that you must exchange evidence with the Property Appraiser prior to the hearing.

If your decision was not announced at the hearing, you will receive a copy of the Special Magistrate’s worksheet within two (2) weeks of a decision being rendered. Formal decision notices are mailed at the conclusion of the tax cycle which is usually sometime in late June.

REAL ESTATE TAXES SHOULD BE PAID WHEN DUE! Any real estate tax refunds due to reduced property assessments through the VAB process are not issued until hearings are completed; decisions are approved by the VAB, and files are audited with the Property Appraiser’s office and transferred to the Revenue Collection Division where the refunds are processed. For further information, contact the Broward County Revenue Collection Division at 954-765- 4697.

We cannot give you a definite date. The Property Appraiser and the VAB are continuously, throughout the tax cycle from September to June, auditing files and sending information to the Revenue Collection Division for corrected tax bills. All Special Magistrate recommendations must be approved by the Value Adjustment Board before being submitted to Revenue Collection, so if your case went to a hearing, it will take longer to process. For further information, contact the Broward County Revenue Collection Division at 954-765-4697.

The VAB staff line is 954-357-7292, press 3 then 4. The VAB Administrative Coordinator is Lynda Phillips. Her phone number is 954-357-7300, her fax is 954- 357-5573, and her e-mail is lphillips@broward.org.