Page 20 - Lifestyles in Palm Beach Gardens - September '24

Page 20, Lifestyles in Palm Beach Gardens
Palm Beach County Property Appraiser

Dear Taxpayer: deadlines do not change, even if you choose to discuss the The Hearing
By now, all property issue with our office. The VAB may charge $15-plus for filing
owners in Palm Beach a petition. At the VAB hearing, you may represent yourself or
County have received their PDF petition forms are available on our website or online seek assistance from a professional. Some examples of
2024 Notice of Proposed petition filing is available through the Clerk of the Circuit professional representation might include an attorney,
Property Taxes and Court and Comptroller. a licensed real estate appraiser or broker, or a certified
Assessments from my office. Once a petition is filed, you will receive a notice with the public accountant. If someone who is not a licensed
You can always access this date, time, and location of your hearing at least 25 days before professional represents you, you must sign the petition
information by searching your hearing date. You can reschedule your hearing once for or provide written authorization or power of attorney for
your property at pbcpao.gov, good cause. If your hearing is rescheduled, the clerk will send your representative.
and then selecting “2024 notice at least 15 days before the rescheduled hearing. During the hearing, a special magistrate hired by
Proposed Notice” at the top Fifteen days prior to the scheduled petition hearing, you the VAB will ask you to present your evidence and
of your Property Detail page. are required to provide a list and summary of evidence that testimony in support of your petition. In most cases, to
The Notice of Proposed Property Taxes is not a bill, but you will present at the hearing. You can submit your evidence win a reduction in appraised value before the VAB, you
rather an estimate of your taxes based on the proposed tax electronically through the Clerk of the Circuit Court and must prove that the county’s appraisal of your property
rates, your property value, and exemptions. Comptroller. Seven days before the VAB hearing, our office is exceeded market value and explain why. A representative
required to provide you with a list and summary of evidence,
which will be presented at the hearing. Palm Beach County Property Appraiser on page 21

“Service is our number one priority”
561-743-0070

www.palmspoolservices.com
The next stage in the tax roll process is the petition
filing period. Property owners have the option to appeal
their property’s assessment or denial of portability before
the county’s Value Adjustment Board (VAB), which is
administered by the Clerk of the Circuit Court and Comptroller.
Florida law sets the value petition filing period, which begins
when the notices are mailed and ends 25 days later. This year’s
deadline to file a petition is September 16, 2024.
This month’s newsletter examines the VAB process. I
hope you find this information helpful.
Respectfully,
Dorothy Jacks, CFA, FIAAO, AAS,
Palm Beach County Property Appraiser

The Value Adjustment Board Process Expires 10/15/24.

If you feel that the market value of your property is State Licensed & Insured
inaccurate or does not reflect fair market value as of January Serving Palm Beach County CPC # 1457468 • LPG#30099
1, 2024, or you are entitled to an exemption or classification
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.

Filing A Petition

Florida law sets the deadlines for filing a petition on or
before the 25th day following the mailing of the notice from
our office. This year’s deadline is September 16, 2024. These