©2007 Bradford County Department of Information Technology | 945 North Temple Ave. | Starke, FL 32091 | 904-966-6280
BRADFORD COUNTY VALUE ADJUSTMENT BOARD
All meetings and or hearings of the Value Adjustment Board are held in the County Commission Chambers located in the North Wing of the Bradford County Courthouse, 945 N. Temple Avenue, Starke, Florida
|Organizational Meeting:||Monday September 8, 2014 @ 3:00 p.m.|
|Deadline to File Petitions:||Tuesday September 9, 2014|
|Last Day to Request Alternate Hearing Date:||
Friday October 3, 2014
Thursday, October 9, 2014 @ 9:30 a.m.
|Monday, October 13, 2014 @ 9:30 a.m. (alternate day)|
This information is intended as a brief and incomplete quick reference guide to the purpose and general procedure for the Value Adjustment Board. For the official, in depth rules and procedures, one should only rely upon the State Department of Revenue (DOR) Uniform Procedures for Value Adjustment Boards provided by the Department of Revenue as found on their website: http://dor.myflorida.com/dor/property/vab and listed on the Clerk’s website: www.bradfordcountyfl.gov/clerkindex.html. Any conflict or doubt between this quick reference and the DOR Uniform Procedures should be resolved with reliance upon the official DOR Uniform Procedures.
If you disagree with the property appraiser’s assessment on your property, or were denied an exemption or classification you believe was in error, you have the right to discuss the issue with your property appraiser and to file an appeal to the Bradford County Value Adjustment Board (VAB). You can do either or both at the same time.
The Value Adjustment Board consists of two members of the Bradford County Board of County Commissioners, two citizen members, and one member of the Bradford County School Board.
The Clerk of Courts is the Clerk to the VAB. The VAB as a panel considers and renders a decision on all appeal petitions relating to property assessments, classifications and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by taxing authorities. The VAB's one and only function is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.
The VAB is independent of the property appraiser and in fact, the property appraiser must present their evidence, as does the petitioner.
The Florida Statutes and the Florida Administrative Code (FAC) govern Florida VABs. Florida VABs are required to follow the Uniform Rules contained in the FAC, which can be found at http://dor.myflorida.com/dor/property/vab. VABs may have additional internal operating procedures, not rules, which do not conflict with, change, suspend, or negate the rules adopted in this chapter, the Florida Statutes, or case law. FAC12D-9.005(2)(a) and (b).
Petition Forms and Information
DR486 - Petition to the VAB - Request for Hearing
DR486PORT - Petition for Transfer of Homestead Assessment Difference
Petition Withdrawal Request
Local Contact Information
Bradford County Clerk of Courts
Attn: Marlene Stafford, VAB Clerk
945 N. Temple Avenue
P.O. Drawer B
Starke, FL 32091
When and How to File your VAB Petition
VAB petitions may be found at the Property Appraiser's Office, the VAB Clerk's Office, the VAB Clerk's website at www.bradfordcountyfl.gov/clerkindex.html or at the Florida Department of Revenue website at http://dor.myflorida.com/dor/property/forms/index.html#11. See (FAC)12D-9.015.
Timely Filing of Petitions:
The FAC defines a completed petition as one that provides the required elements displayed above the sworn statement and is accompanied by a filing fee. If an incomplete petition is received either because there are missing elements or the fee is unpaid, the clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition or pay the fee within ten (10) calendar days. (FAC 12D9-015(9)). In the case of incomplete late-filed petitions, the petitioner must agree to waive notice periods to meet the scheduled hearing date; however, the Clerk will make every effort to notify the petitioner in a timely manner.
Fees Charged to File Your Petition
After You File Your Petition
You will receive a Notice of Hearing from the Clerk's Office with the date, time and location of your hearing at least 25 days before your hearing date. You will receive a copy of the property record card from the property appraiser, if you checked the appropriate box on your petition form. The property appraiser has a website where you can search for records on your property http://www.bradfordappraiser.com/. You also may go to the property appraiser’s office and ask for a copy.
Hearing Before Value Adjustment Board
Hearings before the VAB do not require an attorney or agent. You may represent yourself or ask a family member or a friend. Depending on the complexity or value of your property, you may want a licensed professional, such as a tax representative or attorney to represent you. If someone other than a licensed professional represents you, you must sign the petition yourself or provide written authorization for your agent.
All hearings are held in the County Commission Chambers located in the Bradford County Courthouse, North Wing, 945 N. Temple Avenue, Starke, Florida 32091. All rooms are ADA compliant, but for any questions or special
needs, contact the VAB Clerk at 904.966.2270.
What happens at the hearing?
The Bradford County Value Adjustment Board Hearing Procedures are in accordance with Chapter 12D-9 of the Florida Administrative Code and F.S. 194.
How do I prepare for a hearing?
Arrive at the hearing equipped with all necessary information about the property: location, construction quality, features of the property, vicinity to surrounding landmarks, etc. and comparable sales for the year leading up to or around the date of assessment. Be aware that the Board has no knowledge of your property, so pictures and descriptions may be critical to understanding your situation. Some individuals with high-value property may wish to have their property
Decide what evidence you will present, such as witnesses and be ready to give your own testimony. Be sure your witnesses know when and where the hearing is. Make enough copies of the written evidence you wish to present (you will need six copies in addition to your own to use at the hearing). Evidence becomes part of the record and will not be returned.
At least fifteen (15) days before the hearing, you shall provide the property appraiser with a list and summary of evidence, accompanied by copies of documentation, to be presented at the hearing. Even if you do not comply, you may still present evidence and the board may accept such evidence for consideration. However, if the property appraiser asks in writing for specific evidence before the hearing in connection with your petition, and you have the evidence and knowingly refuse to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented, nor accepted for consideration by the board.
You may ask in writing for the property appraiser to give you a list and summary of the evidence that he/she will present at the hearing. If you did not provide your information at least 15 days before the hearing, the property appraiser does not have to provide this information to you. If you ask for an exchange of evidence, the property appraiser must provide his/her evidence to you at least seven days before the hearing. If the property appraiser does not provide the information at least seven days before the hearing, you can reschedule your hearing
These requirements are more specifically described in subsection (8) of FAC 12D-9.020.
You may want to contact the Property Appraiser's Office for an informal meeting to see if an agreement can be reached with regard to the property. The property appraiser is required to meet with property owners if requested by the property owner. Although you are not required to meet with the property appraiser, such a meeting can be helpful in deciding what evidence you need in case
an agreement cannot be reached.
Withdrawal of Your Petition
Petitioners may withdraw their petitions at any time. Petitions that are withdrawn are required to be reported to the VAB Clerk. To properly capture withdrawals petitioners will be asked to complete form DR-485WI found here: http://dor.myflorida.com/dor/forms/2010/dr485wi.pdf. You may mail the withdrawal form to the VAB Clerk, P.O. Drawer B, Starke, Florida 32091; or email a copy to the VAB Clerk at: firstname.lastname@example.org