Page 18 - Jupiter Spotlight - September '24

Page 18, Jupiter Spotlight
Palm Beach County Property Appraiser

Dear Taxpayer: Filing A Petition The VAB will mail you a written copy of its final decision.
By now, all property Regardless of the outcome of your hearing, you must pay all
owners in Palm Beach Florida law sets the deadlines for filing a petition on or or the required portion of your taxes by April 1 to keep your
County have received their before the 25th day following the mailing of the notice from petition valid and avoid additional cost and fees.
2024 Notice of Proposed our office. This year’s deadline is September 16, 2024. These
Property Taxes and deadlines do not change, even if you choose to discuss the After The Hearing
Assessments from my office. issue with our office. The VAB may charge $15-plus for filing
You can always access this a petition. The VAB must issue all final decisions within 20 calendar
information by searching PDF petition forms are available on our website or online days of the last day it was in session. Although the decision of
your property at pbcpao.gov, petition filing is available through the Clerk of the Circuit the magistrate is binding, you may file a lawsuit in circuit court
and then selecting “2024 Court and Comptroller. if you do not agree with the VAB’s decision.
Proposed Notice” at the top Once a petition is filed, you will receive a notice with the For more information about the VAB in Palm Beach
of your Property Detail page. date, time, and location of your hearing at least 25 days before County, email vab@mypalmbeachclerk.com or call them at
The Notice of Proposed Property Taxes is not a bill, but your hearing date. You can reschedule your hearing once for (561) 355-6289.
rather an estimate of your taxes based on the proposed tax good cause. If your hearing is rescheduled, the clerk will send
rates, your property value, and exemptions. notice at least 15 days before the rescheduled hearing. Holiday Office Closure
Fifteen days prior to the scheduled petition hearing, you
are required to provide a list and summary of evidence that The Palm Beach County Property Appraiser’s Office
you will present at the hearing. You can submit your evidence (including all of our Service Centers) will be closed in
electronically through the Clerk of the Circuit Court and observance of Labor Day on Monday, September 2.
Comptroller. Seven days before the VAB hearing, our office is
required to provide you with a list and summary of evidence,
which will be presented at the hearing.

The next stage in the tax roll process is the petition The Hearing
filing period. Property owners have the option to appeal
their property’s assessment or denial of portability before At the VAB hearing, you may represent yourself or
the county’s Value Adjustment Board (VAB), which is seek assistance from a professional. Some examples of
administered by the Clerk of the Circuit Court and Comptroller. professional representation might include an attorney, a
Florida law sets the value petition filing period, which begins licensed real estate appraiser or broker, or a certified public
when the notices are mailed and ends 25 days later. This year’s accountant. If someone who is not a licensed professional
deadline to file a petition is September 16, 2024. represents you, you must sign the petition or provide written
This month’s newsletter examines the VAB process. I authorization or power of attorney for your representative.
hope you find this information helpful. During the hearing, a special magistrate hired by the
Respectfully, VAB will ask you to present your evidence and testimony in
Dorothy Jacks, CFA, FIAAO, AAS, support of your petition. In most cases, to win a reduction
Palm Beach County Property Appraiser in appraised value before the VAB, you must prove that
the county’s appraisal of your property exceeded market
The Value Adjustment Board Process value and explain why. A representative from our office will
then present evidence in support of the property valuation,
If you feel that the market value of your property is denied exemption, etc., depending on the issue. You will
inaccurate or does not reflect fair market value as of January have another opportunity to comment before the end of the
1, 2024, or you are entitled to an exemption or classification hearing.
that is not reflected on the 2024 Notice of Proposed Property
Taxes, contact our office for an informal review. Call (561)
355-3230 or email myhouse@pbcpao.gov and we will connect
you with an appraiser or exemption specialist to discuss your
concerns. If we are unable to resolve the matter, you have the
right to file a petition for adjustment with the VAB.

John D. Enck, CMS, CFE, Director of GIS/Ownership
Services, at a virtual VAB hearing in 2021

The VAB is administered by Palm Beach County’s Clerk
of the Circuit Court and Comptroller, which is independent of
the Property Appraiser’s Office. The Board is made up of five
individuals: two from the county’s board of commissioners,
one from the county’s school board, and two citizen
members. They approve and hire special magistrates who are
experienced in property appraisal techniques or legal matters
to conduct hearings and recommend decisions to the VAB
for final approval. Special Magistrates will review property
valuation, denials of portability, deferrals, and change of
ownership or control determinations. All final rulings are
determined by the VAB.