Value Adjustment BoardFiling Fees and Exceptions
The VAB approved a NON-REFUNDABLE filing fee for Taxpayer petitions to the VAB appealing the Property Appraiser's assessment as follows:
In order for the assessment appeal to be considered by the VAB, the Property Owner must file a completed Petition with the VAB Clerk by the deadline shown on the TRIM Notice, and the Petitioner must pay the appropriate filing fee. (See FS 194.011(3)(d) and 194.013.)
A. With the exception of petitions appealing homestead exemption denials (for which no petition filing fee is charged), all petitions must be accompanied by a NON-REFUNDABLE filing fee. In most cases, the filing fee is $15.00. No petition will be accepted by the VAB Clerk unless accompanied by the filing fee. Please make checks payable to the Duval County Tax Collector.
B. Any petition submitted without the applicable fee will be held by the VAB Clerk and will be deemed 'incomplete'. The VAB Clerk will mail the Petitioner a 'Clerk's Notice' advising the Petitioner of the filing fee non-payment. If the proper filing fee is received within 10 calendar days, the Petition will be accepted by the VAB Clerk. If not, the Petition will be returned to the Petitioner. (See FAC 120-9.015(9)(a and b)
C. The VAB shall waive the filing fee with respect to a Petitioner who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the Petition, that the Petitioner is an eligible recipient of temporary assistance under Chapter 414 of Florida Statutes.' (Emphasis supplied for convenience and may not be in rule text).
NOTE: Florida Statutes Section 194.013 states that the filing fee shall be $5.00 per parcel for 'joint' petitions filed pursuant to Florida Statutes 194.011(3)(e) or (f). Those provisions allow 'joint' petitions by a board of directors of a condominium, cooperative or homeowners association or by the owner of undeveloped, contiguous parcels if the Property Appraiser determines that the parcels are substantially similar in nature.
If there are any questions, please contact the VAB at (904) 255-5124.