Page 17 - Boca Exposure - September '24

Boca Exposure, Page 17
Palm Beach County Property Appraiser

Dear Taxpayer: a licensed real estate appraiser or broker, or a certified
By now, all property public accountant. If someone who is not a licensed
owners in Palm Beach professional represents you, you must sign the petition
County have received their or provide written authorization or power of attorney for
2024 Notice of Proposed your representative.
Pr o p e r t y Ta x e s a n d During the hearing, a special magistrate hired by the
Assessments from my office. VAB will ask you to present your evidence and testimony
You can always access this in support of your petition. In most cases, to win a
information by searching reduction in appraised value before the VAB, you must
your property at pbcpao.gov, prove that the county’s appraisal of your property exceeded
and then selecting “2024 market value and explain why. A representative from our
Proposed Notice” at the top office will then present evidence in support of the property
of your Property Detail page. valuation, denied exemption, etc., depending on the issue.
The Notice of Proposed Property Taxes is not a bill, but You will have another opportunity to comment before the
rather an estimate of your taxes based on the proposed tax end of the hearing.
rates, your property value, and exemptions. The VAB will mail you a written copy of its final
decision. Regardless of the outcome of your hearing, you
must pay all or the required portion of your taxes by April
John D. Enck, CMS, CFE, Director of GIS/Ownership 1 to keep your petition valid and avoid additional cost and
Services, at a virtual VAB hearing in 2021 fees.

and recommend decisions to the VAB for final approval. After The Hearing
Special Magistrates will review property valuation, denials
of portability, deferrals, and change of ownership or The VAB must issue all final decisions within 20
The next stage in the tax roll process is the petition control determinations. All final rulings are determined calendar days of the last day it was in session. Although
filing period. Property owners have the option to appeal by the VAB. the decision of the magistrate is binding, you may file a
their property’s assessment or denial of portability before lawsuit in circuit court if you do not agree with the VAB’s
the county’s Value Adjustment Board (VAB), which is Filing A Petition decision.
administered by the Clerk of the Circuit Court and Comptroller. For more information about the VAB in Palm Beach
Florida law sets the value petition filing period, which begins Florida law sets the deadlines for filing a petition on County, email vab@mypalmbeachclerk.com or call them
when the notices are mailed and ends 25 days later. This year’s or before the 25th day following the mailing of the notice at (561) 355-6289.
deadline to file a petition is September 16, 2024. from our office. This year’s deadline is September 16,
This month’s newsletter examines the VAB process. I 2024. These deadlines do not change, even if you choose Holiday Office Closure
hope you find this information helpful. to discuss the issue with our office. The VAB may charge
Respectfully, $15-plus for filing a petition. The Palm Beach County Property Appraiser’s Office
Dorothy Jacks, CFA, FIAAO, AAS, PDF petition forms are available on our website or (including all of our Service Centers) will be closed in
Palm Beach County Property Appraiser online petition filing is available through the Clerk of the observance of Labor Day on Monday, September 2.
Circuit Court and Comptroller.
The Value Adjustment Board Process Once a petition is filed, you will receive a notice with
the date, time, and location of your hearing at least 25 days
If you feel that the market value of your property before your hearing date. You can reschedule your hearing
is inaccurate or does not reflect fair market value as of once for good cause. If your hearing is rescheduled,
January 1, 2024, or you are entitled to an exemption or the clerk will send notice at least 15 days before the
classification that is not reflected on the 2024 Notice rescheduled hearing.
of Proposed Property Taxes, contact our office for an Fifteen days prior to the scheduled petition hearing,
informal review. Call (561) 355-3230 or email myhouse@ you are required to provide a list and summary of evidence
pbcpao.gov and we will connect you with an appraiser or that you will present at the hearing. You can submit your
exemption specialist to discuss your concerns. If we are evidence electronically through the Clerk of the Circuit
unable to resolve the matter, you have the right to file a Court and Comptroller. Seven days before the VAB
petition for adjustment with the VAB. hearing, our office is required to provide you with a list
The VAB is administered by Palm Beach County’s and summary of evidence, which will be presented at the
Clerk of the Circuit Court and Comptroller, which is hearing.
independent of the Property Appraiser’s Office. The Board
is made up of five individuals: two from the county’s The Hearing
board of commissioners, one from the county’s school
board, and two citizen members. They approve and hire At the VAB hearing, you may represent yourself or
special magistrates who are experienced in property seek assistance from a professional. Some examples of
appraisal techniques or legal matters to conduct hearings professional representation might include an attorney,

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