BCPAO - Appeals

Questions & Answers |

The Property Appraiser's objective is to provide accurate and equitable assessments with unsurpassed customer service. It is the duty of the Property Appraiser to determine that your property is appraised correctly and that all exemptions and classifications are properly administered. The Property Appraiser does not control property values. They are determined by the rise and fall of the real estate market.

Please review your Notice of Proposed Tax (also known as a Truth in Millage or TRIM notice) as soon as you receive it, and contact us quickly to speak with a Deputy Appraiser if you disagree with your property value, classification, or exemption status so that we may assist you within the time frame allowed by law.

We desire a friendly and equitable resolution to any disagreements you may have with us. If we made a mistake, or if you can provide us with verifiable information that was previously unavailable to us that would justify a change, we would be happy to make any warranted changes as long as you provide this information within the legal time frame (Florida law prevents us from making informal changes after a certain deadline. More information below.)

If after meeting with a Deputy Appraiser and examining all of the relevant data you still disagree with the Property Appraiser's determination, you have a right to file a petition with the Value Adjustment Board (VAB). The petition must be filed on or before the deadline that appears each year on your TRIM notice. You may file an online petition with the Brevard County Clerk of Court or provide them with a printed copy.

The VAB is comprised of two members of the Brevard Board of County Commissioners, one member of the Brevard County School Board, and two citizen members appointed by the County Commission and the School Board.

The Clerk of Court is the Clerk to the VAB, and is responsible for processing all petitions and scheduling and notifying the petitioner (taxpayer) and the Property Appraiser of the date and time of the hearing.

Pursuant to Florida law, counties with populations of 75,000 or larger must hire Special Magistrates to conduct hearings and make recommendations to the VAB on each petition. Special Magistrates are appointed by the VAB based on their qualifications as real estate appraisers, personal property appraisers, or attorneys.

Both the VAB and the Special Magistrates are independent of the Property Appraiser's Office; in fact, the Property Appraiser is merely another party before the Special Magistrate, as is the petitioner.

VAB hearings before a Special Magistrate are informal. An authorized agent or attorney may represent you at the hearing, but one is not required (seeRule 12D-9.018).

The best way to prove your case is to produce verifiable evidence in support of your position.

For each petition filed, the Property Appraiser provides a request for evidence to the petitioner, and the evidence must be provided to the Property Appraiser at least 15 days prior to the scheduled hearing. The petitioner should keep a copy of this evidence to provide to the Special Magistrate at the hearing. If the petitioner provides evidence to the Property Appraiser, the petitioner can then make a written request for evidence from the Property Appraiser, and the Property Appraiser must provide that evidence to the Petitioner at least 7 days prior to the scheduled hearing (seeRule 12D-9.020)

At the hearing, both parties will present their evidence and testimony to the Special Magistrate. All testimony must be based on facts and specific details, and not generalities or financial hardship causing an inability to pay the amount of proposed property tax.

The Special Magistrate will review all evidence provided by the parties, and prepare a written recommendation for the VAB to consider and finalize. It is important to remember that petitioners must pay a portion of their property tax bill before they become delinquent as required under§194.014, Florida Statutes. If partial payment was not made, the VAB is required to deny the petition even if the Special Magistrate recommended the petition be granted.

After the VAB meets to finalize decisions, the Clerk to the VAB must provide a copy of the final decision to the Petitioner and the Property Appraiser within 20 days.

If the petitioner accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision, the petitioner may file a civil lawsuit in Circuit Court pursuant to§194.171, Florida Statutes.

Additional information about the VAB process can be found inthis brochure from the Florida Department of Revenue.