NOTICE TO
PETITIONER
Whenever questions arise
concerning tax roll parcel/account records, they are routinely reviewed for
accuracy.
All filing fees
imposed must be paid to the Clerk of the Circuit Court (Clerk), acting as
Clerk of the Value Adjustment Board (VAB), at the time of filing. Petitions are invalid and will be
rejected in accordance with s.194.013(3) F.S., if not accompanied by the
appropriate filing fee.
As required by VAB
Resolution 2005-002, incomplete petitions cannot be accepted by the
Clerk All information requested on the petition
must be provided.
Any area or question deemed "not applicable" should be noted as
such. Refer to the sample completed
petition attached.
In addition, VAB
Resolution 2005-001 requires that those signing petitions as an agent for
the property owner provide a
notarized letter of authorization at the time of filing.
Petitions filed by agents cannot be accepted without the authorization letter.
Petitions without the property owner’s notarized signature, or that of a
duly authorized agent, will not be accepted and will be returned.
In accordance with
s.194.013(1), F.S. and VAB Resolution 83‑65, each petition filed, except those
joint petitions filed pursuant to s.194.011(3)(e) or (f), must be accompanied by
a non-refundable filing fee
of fifteen dollars ($15.00) for each separate parcel covered by the
petition. Only a single filing fee
is charged for any particular parcel of property, despite the existence of
multiple issues and hearings pertaining to such parcel. Petitions filed under subparagraphs (e) and (f) are charged a
single filing fee of five dollars ($5.00) per parcel. A fee is not required for petitions
concerning an appeal from the disapproval of a timely filed homestead exemption
application, under s. 196.151, or the denial of tax deferral under
s.197.253. Checks should be made out to the Board
of County Commissioners.
Except as provided in
s.196.011(8), F.S., the VAB waives filing fees in accordance with s.194.013(2),
for taxpayers who demonstrate by appropriate certificates or other documentation
issued by the Department of Health and Rehabilitative Services, that they are
eligible recipients of temporary assistance under Chapter 414.
If a
petition is filed, please note that hearings are conducted in accordance with
the Florida Evidence Code.
For example, each witness is sworn and testimony must be based on first
hand knowledge only. Also, under
s.194.301, F.S. , the Property Appraiser’s determination of just value is
presumed correct.
All petitions must be
filed with the Clerk. If mailed, address as follows:
Charlotte County Administration Building, Value Adjustment Board, 18500 Murdock Circle,
Room #416, Port Charlotte, Fl, 33948. The
filing date of a petition to the
VAB is the date on which
petition is actually received by the Clerk, and not date on which petition is deposited
in mail for delivery (Attorney
General's Opinion 081‑43, May, 1981).
If the petition is
filed, notification of hearing date and time will be mailed by the Clerk at least twenty-five (25) days prior to the scheduled date.
In accordance with s.194.032(2),
F.S., upon receiving the hearing notice, petitioner may request a one time
rescheduling by submitting a
written request to the Clerk, no less than five (5) calendar days prior to the
original scheduled hearing date.
Due to potential scheduling conflicts, written authorization may be
provided for a representative to appear on your behalf.
Upon filing the
petition, you will be mailed a request from the Property Appraiser to provide
all evidence to be presented or
relied upon at the hearing. For example, a copy of any document(s),
name(s) of those expected to testify on your behalf and the nature of their
testimony, etc. In accordance with s.194.011(4)(a)
and 194.034(1)(d), F.S., evidence requested of the petitioner not provided to
the Property Appraiser at least fifteen (15) days before the scheduled hearing,
cannot be considered by the Special Magistrate or VAB. As stated previously, the
Clerk is required to notify petitioner of hearing at least twenty-five
(25) days prior to scheduled date.
IT IS PETITIONER’S RESPONSIBILITY TO PROVIDE A COPY OF ANY EVIDENCE HE/SHE EXPECTS TO PRESENT TO THE CLERK FOR INCLUSION WITH THE PETITION. One (1) copy should be provided to the Property Appraiser and two (2) copies to the Clerk.
Please
direct all questions concerning proper completion of your petition to the
Property Appraiser's office.
DR-486, Exemption Denial (941) 743-1593
DR-486, Classified Value Denial (941) 743-1483
DR-486T, Tangible Personal Property Value (941) 743-1476
You may download a petition by clicking on the appropriate form above. These forms are in Adobe Acrobat format. If you do not have a viewer you may download it now.