Notice To Petitioner
Whenever questions arise concerning tax roll parcel/account records, they are routinely reviewed for accuracy. In addition, Florida law requires annual revaluation of all property as of January 1, based on market data from the prior calendar year. Filing a petition does not change the Tax Collector’s collection process. Taxes are due March 31 each year and become delinquent April 1. Please contact the Tax Collector’s office, (941) 743-1350, for more information. In accordance with s.194.014, the Value Adjustment Board must deny the petition if the petitioner fails to make the payment required by this subsection.
All filing fees imposed by the Value Adjustment Board (VAB) must be paid to the Board of County Commissioners and accompany the completed petition when filed with the Clerk of the Circuit Court (Clerk), acting as clerk to the VAB. Petitions are invalid and must be rejected in accordance with s.194.013(3) F.S., if not accompanied by the appropriate filing fee. Checks should be made out to the Board of County Commissioners.
If mailed, please 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). Questions concerning where and how to file the petition should be directed to the Clerk’s office at (941) 743-1403.
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),(f) or (g) 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 property, despite the existence of multiple issues and hearings pertaining to such parcel. Petitions filed under subparagraphs (e),(f) and (g) 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.197.2425.
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. To prevail in valuation issues, petitioners must present applicable market data and evidence indicating factors in s.193.011, F.S. were not properly considered and the Property Appraiser’s value determination exceeds just (market) value. For exemption and classification issues, petitioners must provide evidence they meet the requirements of Florida law, based on residency and/or use.
Market data can be researched by visiting the "Sales Record Search" on the office website. Visit the “Revenue Law Library” to review relevant statutes, Florida Department of Revenue (DOR) bulletins, and court cases.
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)(a), F.S., the petitioner and the property appraiser may each reschedule the hearing a single time for “good cause”. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.
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)(h), 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 EVIDENCE HE/SHE WILL RELY UPON, TO THE SPECIAL MAGISTRATE AT THE SCHEDULED HEARING. Uniform Rules of Procedure for VAB hearings should be available on the DOR and Clerk’s websites.
Please direct all questions concerning proper completion of your petition to the Property Appraiser's office.
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.
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