Property owners who would like to appeal their property tax assessments are faced with two choices in Florida – they can file a petition to the county value adjustment board or they can file a lawsuit in circuit court. Some
Property Tax in Florida
The Property Tax in Florida blog, published by Johnson Legal of Florida, focuses on issues related to property tax assessments, appeals, and legal procedures in Florida. It covers topics such as the process and strategic considerations for filing petitions with the Value Adjustment Board (VAB) versus circuit court actions, statutory requirements for tax payments during appeals, and interpretations of Florida statutes affecting property tax assessments. The blog also discusses legal rulings impacting administrative rules and training materials for VABs, criteria for property valuation adjustments, and protections like the 10% cap on commercial property assessment increases. It provides guidance on procedural nuances, legal challenges, and statutory interpretations relevant to property owners and legal practitioners in Florida.
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New in 2011: Payment of Taxes During Pending VAB Appeal
Taxpayers who file Value Adjustment Board petitions in 2011 must now make sure that they pay their taxes before they become delinquent. The newly-enacted Fla. Stat. 194.014, which took effect on July 1, 2011, requires taxpayers who file VAB…
DOR Bulletins and VAB Training Materials Deemed Not Binding on VABs
A Florida Administrative Law Judge issued a Summary Final Order in Turner v. Dep’t of Revenue, finding that the Florida Department of Revenue’s advisory bulletins and Value Adjustment Board training materials are not binding on VABs or Special Magistrates, and…
Understanding the First & Eighth Criteria (or Must the Property Appraiser Always Deduct 15%)?
Florida property is required to be assessed at 100% of just value, which has been deemed equivalent to fair market value. So why do the Property Appraisers sometimes deduct 15% for the “first and eighth”? And does the Department of Revenue’s…
FAQs About the 10% Cap on Commercial Property Assessments
In 2008, Florida voters amended the Constitution to give non-homestead property owners some protection against dramatic increases in their annual property tax assessments. As amended, the Florida Constitution now prohibits the assessment of certain non-homestead property from increasing by more than…
The Actual Use Doctrine in Florida: Tax Exemptions Determined as of January 1st
When it comes to property taxes in Florida, everything revolves around the January 1st assessment date. Property values are determined as of January 1st. A person’s right to a homestead exemption is determined based on whether they qualified on January…
Save Our Homes Pitfalls: How to Avoid Losing the 3% Homestead Cap
By now, most Florideans have figured out that the most valuable benefit of the homestead exemption is not the $50,000 exemption itself, but the 3% cap on the annual increases in the assessment of their homestead property. Conversely, the worst…
New Policies & Procedures for 2010 VAB Hearings
Just when I think I know everything there is to know about property tax appeals, they go and change the rules on me again. VAB season should be interesting this year, given all of the new policies and procedures promulgated…
Effect of Gulf Oil Spill on Property Tax Assessments
As Floridians are bombarded by headlines portending 10-30% losses in property values due to the BP oil spill, many property owners are probably wondering how this will affect their property tax bills. This article will explain how and when the…
How to Appeal the Denial of an Agricultural Classification
July 1st is the Property Appraisers’ deadline to notify land owners that they are denying their application for an agricultural classification. Thus, this post will discuss common reasons for denial of an agricultural classification (sometimes referred to as a “greenbelt…