HERNANDO COUNTY VALUE ADJUSTMENT BOARD
NOTICE OF SPECIAL MAGISTRATE ORIENTATION
Please be advised that the Hernando County Value Adjustment Board (VAB) Administration and VAB Attorney will conduct a Special Magistrate Orientation on Thursday, August 20, 2020, at 10:00 a.m., via Zoom and telephonic platforms, to provide instructions relating to local operating procedures pertaining to hearings, handling or consideration of petitions, evidence, worksheets, forms, recommended decisions and related computer files. Other Clerk personnel may provide information as deemed necessary. The Orientation is open to the public, and interested citizens are invited to attend either through Zoom or telephonically. The Zoom and Telephonic information may be obtained by contacting the VAB Clerk directly at 352-754-4970. If you have a disability that will require assistance or accommodations for your attendance at this meeting, or if you do not have access to a computer, internet, and/or telephone and need to attend this orientation at a physical location, please contact the VAB Clerk at 352-754-4970. The public is advised that any in-person attendance for this orientation will require the wearing of a mask and distancing measures. The public is further advised to check the VAB website for up-to-date information on any changes to the manner in which this orientation will be held.
The Clerk of Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of two County Commissioners, one School Board member, and two citizen members and makes the final decisions regarding appeals of assessed valuation of property and homestead, widow(er)s and disability exemptions, denial of agricultural (greenbelt) classifications and portability issues. The Clerk is responsible for receiving VAB petitions, scheduling hearings, all administrative paperwork, and notifying petitioners of the decisions of the VAB.
For a general overview of the VAB process, please refer to the Petitioner Information Sheet. To review a list of laws and regulations governing the VAB process, please refer to the Law and Links section.
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.
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?
- 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
2019 VAB Members
Special Magistrates Appointed to Hear 2020 VAB Petitions
TO BE DETERMINED
VAB Organizational Meeting Date
July 23, 2020
Special Magistrate Orientation Date
August 20, 2020
VAB Final Meeting Date
TBD - January 2021
Special Magistrate Hearing Dates
October through December
If you have any questions, contact the Clerk to the VAB at (352) 754-4970 or email@example.com
Laws & Links
Department of Revenue
- Department of Revenue Value Adjustment Board Information Page
- Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials
Florida Administrative Code
- Florida Statutes Chapter 192
- Florida Statutes Chapter 193
- Florida Statutes Chapter 194
- Florida Statutes Chapter 195
Local Administrative Forms and Procedures