NOTICE TO ALL PROPERTY OWNERS AND TAXPAYERS OF HERNANDO COUNTY, FLORIDA
PLEASE TAKE NOTICE that the Hernando County Value Adjustment Board (VAB), in compliance with Section 196.194, Florida Statutes, will meet in the Hernando County Government Center, 20 North Main Street, Brooksville, Florida, 34601, on October 1, 2021, beginning at 8:30 a.m., and shall continue thereafter until all petitioners are heard, to consider petitions appealing the denial of exemptions/classifications, appealing portability issues, appealing determinations regarding changes of ownership or control and qualifying improvements, appealing the assessment of real and tangible property values and appealing ad valorem tax deferrals.
The Hernando County Property Appraiser maintains a list of all applicants for exemption who have had their applications for exemption wholly or partially approved or who have had their exemption denied. Said list(s) are available to the public at the County Property Appraiser’s Office, 201 Howell Avenue, Suite 300, Brooksville, Florida, 34601, Monday through Friday, from 8:30 a.m. to 4:30 p.m. The types of exemptions which are included in the aforementioned list(s) are: homestead—all categories; disability—all categories; widow’s and widower’s exemptions; tangible personal property; institutional—charitable, religious, scientific, literary, educational; service members and veterans; government property; parcels granted economic development; renewable energy sources; labor organizations; historic property; agricultural; not-for-profit sewer and water companies; and land dedicated in perpetuity for conservation purposes.
All hearings are recorded and open to the public. Interested citizens are invited to attend. If a person decides to appeal a decision made by the Hernando County VAB with respect to any matter considered at the aforementioned hearing(s), a record of any such proceeding will be needed for such purpose, and such person will need to ensure that a verbatim record of the proceeding is made, to include the testimony and evidence upon which any such appeal is to be based.
Any taxpayer may bring an action to contest a tax assessment pursuant to F.S. 194.171.
In accordance with the Americans with Disabilities Act, persons with disabilities needing a special accommodation to participate in these proceedings should contact the Clerk to the Value Adjustment Board at (352) 754-4970.
Where can I get a petition?
- By selecting the VAB Petition Packet.
- Petitions are also available through the Department of Revenue https://floridarevenue.com/property/Pages/VAB.aspx or
- Hernando County Property Appraiser www.co.hernando.fl.us/pa.
How much does it cost?
- There is a $15 petition filing fee
- In instances where a single, joint petition is filed, an additional $5 fee shall be charged for each added parcel included on the joint petition.
- All filing fees are non-refundable and petitions are not considered “filed” until the filing fee is received.
- Contact our office at (352) 754-4970 to pay the $15.00 filing fee with a credit card.
- Make checks payable to Hernando County Clerk of Circuit Court.
How do I submit my petition?
- Completed petitions should be mailed to Clerk to the Value Adjustment Board, 20 N. Main Street, Room 362, Brooksville, FL 34601, or submitted via email to email@example.com or by fax to (352) 754-4239.
- Petitions must be received in the office of the Clerk to the Value Adjustment Board by the filing deadline (see “When to File Your Petition” on the Petitioner Information Sheet). Postmarks will not be considered.
NOTICE: Under Florida law, e-mail addresses are public record. By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.
What are the filing deadlines?
The deadline for filing VAB Value petitions will be provided on the TRIM Notice sent from the Property Appraiser’s Office.
- Value Petitions
- May be filed at any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser as provided in Florida Statutes 194.011(1).
- Late Filing – any applicant who is qualified to receive any exemption under Florida Statute 196.011(1) and who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
- Denial – 30 days from the date of denial. ($15 filing fee is not required for homestead exemption).
- Agricultural Classification
- Late Filing – any applicant who is qualified to receive an agricultural classification who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
- Denial – 30 days from the date of denial.
- Late Filing – any applicant who is qualified to receive Transfer of Homestead Assessment Difference (“Portability”) who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
- Tax Deferral
- Must be filed within 30 days after the mailing of the notice of disapproval.
- Good Cause Filing
- Pursuant to Florida Administrative Code (FAC) 12D-9.015(11), the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board of board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process.
- “Good cause” means the verifiable showing of extraordinary circumstances, as follows: A good cause petition must be accompanied by a written explanation for the delay in filing.
- 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 appearing;
- Physical or mental illness, infirmity or disability that would reasonably affect the petitioner’s ability to timely file or appear; or,
- 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,
- any other cause beyond the control of the petitioner that would prevent a reasonably prudent taxpayer from timely filing.
- If you would like to request that your hearing be rescheduled due to “good cause”, submit the VAB Reschedule Request Form.
- Requests to withdraw petitions must be made in writing to the VAB Clerk. The Clerk will cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
- Click here to download the withdrawal form: http://floridarevenue.com/property/Documents/dr485wi.pdf.
- Withdrawal forms may be hand-delivered, mailed, e-mailed, or faxed to 20 North Main Street, Room 362, Brooksville, FL 34601, firstname.lastname@example.org, or fax to (352)754-4239.
Payment of Property Taxes
Effective July 1, 2011, as specified in Florida Statutes, Chapter 194.014, if you petition for anything other than a denial of tax deferral you must pay all non-ad Valorem assessments and a portion of ad valorem taxes before they become delinquent, usually on April 1. For an assessment or portability appeal, you are required to make a payment of at least 75% of your ad valorem taxes. For an appeal of classification, exemption, or whether an improvement was substantially complete on January 1, you must make a good faith payment of the taxes you believe you owe.
Members, Meetings, & Special Magistrates
|Thomas Beisacher||Citizen, Appointed by the governing body of the county (owns homestead property within the county)|
|Steve Champion||County Commissioner|
|Jimmy Lodato||School Board Member|
|Matt Mulvaney||Citizen, Appointed by the School Board (owns business occupying commercial space located within the school district)|
Special Magistrates Appointed to Hear VAB Petitions
- Joseph Haynes Davis
- Edgar Fleri
- Robert Hicks
- Stephen Jamir
- Steven Nystrom
- John Robinson
- Richard Steeves
- Donald Terrana
VAB Organizational Meeting Date
July 22, 2021
Special Magistrate Orientation Date
VAB Final Meeting Date
TBD – February 2022
Laws & Links
VAB Audio Files
Click to view files
- 2020 Audio
- 2020 VAB Organizational Meeting.wma (53.85 Mb) 2020-07-23 15:04:40
- 2020 VAB SM Orientation Meeting.mp4 (310.31 Mb) 2020-08-21 12:27:37
- 2020 VAB Final Meeting (01-28-2021).wma (29.35 Mb) 2021-01-28 15:45:05
- 2020-12-29 Hearings
- 2020-12-18 Hearings
- 2020-12-04 Hearings
- 20-216 Wellman.wma (47.47 Mb) 2020-12-04 14:22:47
- 20-199 GAHC4 Grande.wma (1.37 Mb) 2020-12-04 15:18:48
- 20-157, 20-158, 20-160.wma (1.51 Mb) 2020-12-04 15:25:38
- 20-198 SFR 2012-1.wma (11.68 Mb) 2020-12-04 15:43:31
- 20-064 Florida Eagle Investments.wma (19.41 Mb) 2020-12-04 16:53:02
- 20-061 15407 Cortez Blvd.wma (3.35 Mb) 2020-12-04 16:58:58
- 20-062 7347 FO.wma (47.57 Mb) 2020-12-04 17:49:26
- 20-063 Tender Care.wma (6.55 Mb) 2020-12-04 17:57:33
- 2020-11-24 Hearings
- 2020-11-20 Hearings
- 20-091 Zambito.wma (69.32 Mb) 2020-11-20 15:10:44
- 20-093 Nantucket Cove.wma (56.6 Mb) 2020-11-20 16:14:44
- 20-049 Madison Reserve.wma (916.16 Kb) 2020-11-20 16:38:36
- 20-197, 20-214 Apamea Capital.wma (1.38 Mb) 2020-11-20 18:19:09
- 20-203 Pop Florida Properties.wma (22.22 Mb) 2020-11-20 18:54:53
- 20-204 Pop Florida Properties.wma (7.18 Mb) 2020-11-20 19:03:31
- 20-073 M & D Properties (Applebees).wma (8.37 Mb) 2020-11-20 19:16:03
- 20-074 County Line (Applebees).wma (5.37 Mb) 2020-11-20 19:30:30
- 20-171, 20-172, 20-173 Paradigmtax.wma (1.31 Mb) 2020-11-20 19:38:54
- 2020-11-10 Hearings
- 2020-11-06 Hearings
- 2020-10-30 Hearings
- 20-169, 20-170 Ridge Manor Campground.wma (52.72 Mb) 2020-10-30 13:45:54
- 20-174, 20-175, 20-176 Mazas Hernando Holdings.wma (10.95 Mb) 2020-10-30 14:01:46
- 20-094, 20-095 Buckner.wma (87.58 Mb) 2020-10-30 15:47:12
- 20-107 Behzadi.wma (38.04 Mb) 2020-10-30 16:31:11
- 20-060 Maconi.wma (24.97 Mb) 2020-10-30 17:20:11
- 20-108, 20-109, 20-110 Dollar Tree.wma (38.62 Mb) 2020-10-30 18:06:34
- 20-212 and 20-213 Wawa.wma (23.59 Mb) 2020-10-30 19:07:43
- 2020-10-23 Hearings
- 2020-10-02 Hearings
- 2019 Audio
- 2019 VAB Organizational Meeting.wma (65.66 Mb) 2019-07-23 15:10:38
- 2019 VAB SM Orientation Meeting.m4a (37.23 Mb) 2019-08-20 19:02:42
- 2019 VAB Final Meeting.wma (29.25 Mb) 2020-01-23 16:19:35
- 2019-12-13 Hearings
- 2019-11-26 Hearings
- 2019-11-08 Hearings
- 2019-10-25 Hearings
- 19-016 Buckner.wma (32.03 Mb) 2019-10-25 15:00:47
- 19-019 Buckner.wma (20.77 Mb) 2019-10-25 15:22:53
- 19-020 Buckner.wma (14.59 Mb) 2019-10-25 15:38:49
- 19-021 Buckner.wma (19.35 Mb) 2019-10-25 15:59:51
- 19-022, 19-028 Buckner.wma (19.57 Mb) 2019-10-25 16:24:09
- 19-017, 19-029 Buckner.wma (12.07 Mb) 2019-10-25 16:37:27
- 19-084 Clark Mann.wma (49.64 Mb) 2019-10-25 19:11:52
- 19-111 Mercure.wma (22.48 Mb) 2019-10-25 19:56:39
- 19-112 Mercure.wma (17.72 Mb) 2019-10-25 20:16:06
- 2019-10-18 Hearings
- 2019-10-15 Hearings
- 2019-10-11 Hearings
- 2019-10-04 Hearings