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.)

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 Courts 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.

VAB hearings before a Special Magistrate are informal. An authorized agent or attorney may represent you at the hearing, but one is not required (see Rule 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 (see Rule 12D-9.020)

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.

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.