Page 22 - PGA Community News - September '24

Page 22, PGA C.A.N.! September 2024 September 2024
Palm Beach County Property Appraiser

Dear Taxpayer: Filing A Petition the property valuation, denied exemption, etc., depending
By now, all property on the issue. You will have another opportunity to comment
owners in Palm Beach Florida law sets the deadlines for filing a petition on before the end of the hearing.
County have received their or before the 25th day following the mailing of the notice The VAB will mail you a written copy of its final decision.
2024 Notice of Proposed from our office. This year’s deadline is September 16, Regardless of the outcome of your hearing, you must pay all
Property Taxes and 2024. These deadlines do not change, even if you choose or the required portion of your taxes by April 1 to keep your
Assessments from my office. to discuss the issue with our office. The VAB may charge petition valid and avoid additional cost and fees.
You can always access this $15-plus for filing a petition.
information by searching PDF petition forms are available on our website or After The Hearing
your property at pbcpao.gov, online petition filing is available through the Clerk of the
and then selecting “2024 Circuit Court and Comptroller. The VAB must issue all final decisions within 20 calendar
Proposed Notice” at the top Once a petition is filed, you will receive a notice days of the last day it was in session. Although the decision of
of your Property Detail page. with the date, time, and location of your hearing at least the magistrate is binding, you may file a lawsuit in circuit court
The Notice of Proposed Property Taxes is not a bill, but 25 days before your hearing date. You can reschedule if you do not agree with the VAB’s decision.
rather an estimate of your taxes based on the proposed tax your hearing once for good cause. If your hearing is For more information about the VAB in Palm Beach
rates, your property value, and exemptions. rescheduled, the clerk will send notice at least 15 days County, email vab@mypalmbeachclerk.com or call them at
before the rescheduled hearing. (561) 355-6289.
Fifteen days prior to the scheduled petition hearing,
you are required to provide a list and summary of evidence Holiday Office Closure
that you will present at the hearing. You can submit your
evidence electronically through the Clerk of the Circuit The Palm Beach County Property Appraiser’s Office
Court and Comptroller. Seven days before the VAB (including all of our Service Centers) will be closed in
hearing, our office is required to provide you with a list observance of Labor Day on Monday, September 2.
and summary of evidence, which will be presented at the
The next stage in the tax roll process is the petition hearing.
filing period. Property owners have the option to appeal
their property’s assessment or denial of portability before The Hearing
the county’s Value Adjustment Board (VAB), which is
administered by the Clerk of the Circuit Court and Comptroller. At the VAB hearing, you may represent yourself or
Florida law sets the value petition filing period, which begins seek assistance from a professional. Some examples of
when the notices are mailed and ends 25 days later. This year’s professional representation might include an attorney,
deadline to file a petition is September 16, 2024. a licensed real estate appraiser or broker, or a certified
This month’s newsletter examines the VAB process. I public accountant. If someone who is not a licensed
hope you find this information helpful. professional represents you, you must sign the petition
Respectfully, or provide written authorization or power of attorney for
Dorothy Jacks, CFA, FIAAO, AAS, your representative.
Palm Beach County Property Appraiser During the hearing, a special magistrate hired by
the VAB will ask you to present your evidence and
The Value Adjustment Board Process testimony in support of your petition. In most cases, to
win a reduction in appraised value before the VAB, you
If you feel that the market value of your property is must prove that the county’s appraisal of your property
inaccurate or does not reflect fair market value as of January exceeded market value and explain why. A representative
1, 2024, or you are entitled to an exemption or classification from our office will then present evidence in support of
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.

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