Brevard
Clerk to the Value Adjustment Board
400 South Street, 2nd Floor
Titusville, Florida 32780
Telephone: 321-637-6523 or 321-637-2001
Fax: 321-264-6972
Email Questions




  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.
 

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Welcome to the Brevard County Value Adjustment Board

IMPORTANT:

The deadline for filing a petition to the Value Adjustment Board for the 2023 tax year is September 2023, and/or look at the date at the bottom of your TRIM notice.

Any petitions filed after this date will be reviewed by the VAB Attorney to determine if Good Cause has been demonstrated justifying consideration, and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. Please see the next paragraph for the Good Cause Guidelines we have to follow. 

“Good cause” means the verifiable showing of extraordinary circumstances, as follows: 1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person’s attention to be diverted from filing, or 2. Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner’s ability to timely file, or 3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person’s attention to be diverted from timely filing, or 4. Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing.

 

There is no fee required for the following:

(Fee waivers are not applicable if filing online)

 

·         Denial of timely-filed application for homestead exemption or tax deferral

·         Denial of a deployed military exemption

·             Current and eligible recipient of temporary assistance from the Department of Children and Families (DCF).  

         You must provide documentation issued by DCF and submit it with your petition.

If you continue and choose to file online, a nonrefundable $15 fee and convenience fee will be charged to your credit card.

You can also submit your petition at one of our convenient locations listed on our website or mail to: Brevard Clerk of Courts, Attn: Value Adjustment Board, PO Box 999, Titusville, FL 32781-0999

Make checks payable to: Brevard Clerk of Courts

INSTRUCTIONS FOR FILING A PETITION
Click on the box above with the title 'File A New Petition' to begin the online filing process. Complete the appropriate online petition and click 'submit'. PETITIONS ARE NOT CONSIDERED COMPLETE UNLESS ACCOMPANIED BY A PAYMENT! A non-refundable filing fee of $15.00 per single parcel is required, payable by Master Card, Visa, or Discover credit card payments only. A credit card convenience fee will be added to your charge (see below):

PAYMENT AMOUNT CONVENIENCE FEE
$0.00 - $50.00 $2.00
$50.01 - $100.00 $2.95
Each additional $100 - $1,000.00 $2.00
Each additional $1,000.00 $2.50



PETITION FILING FACTS
The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings.

You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB and/or Property Appraiser's Office.

In order to successfully file an electronic petition you will need to know the following:

1. The filing fee is $15.00 per petition.

2. You will be prompted to submit your petition and pay the required non-refundable filing fee by credit card or debit card. American Express, MasterCard, Visa and Discover credit cards are accepted. Debit cards with the Visa or MasterCard logo are accepted. Credit and debit card transactions are subject to a 3.5% non-refundable fee, assessed by a third-party payment processor (MyFloridaCounty.com). This fee will appear on the cardholder's statement.

3. Remember to complete all of the required fields on each screen!

4. After submitting your petition, write down your Transaction Number and Password so that you can log in at your convenience to check the status of your petition or to upload your evidence.


IMPORTANT INFORMATION ABOUT REQUIRED PAYMENTS BEFORE
THE TAX DELINQUENCY DATE TO AVOID DENIAL OF YOUR PETITON

Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)

For properties that have a value adjustment board petition, State law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.

Value Appeals: For petitions on the value of property (and for petitions about portability), the payment before the delinquency date of April 1, must include: All of the non-ad valorem assessments, and a partial payment of at least 75 percent of the ad valorem taxes, less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include: All of the non-ad valorem assessments, and the amount of the ad valorem taxes the taxpayer admits in good faith to owe, less applicable discounts under s. 197.162, F.S.

PETITIONS FILED IN PERSON OR BY MAIL: Check or money orders should be Payable to "Clerk of Court" and delivered or mailed to the Value Adjustment Board, 400 South Street, 2nd Floor, Titusville, FL 32780. To pay by cash, please submit your petition at any of the Brevard Clerk of Court's locations. A petition will not be considered filed until the fee is received.

E-MAIL ADDRESSES: You are REQUIRED to provide a valid e-mail address to electronically submit a petition online. Once you have submitted your petition, you will be provided with a transaction number and password. Once you have your transaction number and password, you may access this site at anytime to track the status of your petition.

CONTIGUOUS OR MULTIPLE PARCELS: For contiguous parcels, please file with the VAB Clerk at 400 South Street, Titusville, FL 32780. Contiguous parcels need to be pre approved by the Property Appraiser before filing. The filing fee is different for contiguous parcels. It is $15.00 for the initial parcel, and $5 for each additional parcel. 

HEARING SCHEDULES:
The Value Adjustment Board anticipates hearings to begin during the month of October. The Clerk of the Value Adjustment Board will notify you of your upcoming hearing date no less than 25 days prior to the day of the scheduled hearing. You will receive several important documents with your hearing notice. Please be sure to read all materials as they pertain to hearing and evidence submittal requirements.
HELPFUL INFORMATION: The Florida Department of Revenue has developed an uniform policies and procedure manual as prescribed by Section 194.011(5)(B) of Florida Statutes. For detailed information pertaining to the uniform rules of procedure for hearings before Value Adjustment Boards, and the associated forms that have been adopted, please refer to Rule Chapter 12D-9 of the Florida Administrative Code. For additional information regarding the rules applicable to the requirements for hearings and decisions, you may visit Rule Chapter 12D-10 of the Florida Administrative Code. Specific requirements pertaining to Florida's Government in the Sunshine / open government laws may be found in the Government-In-The-Sunshine Manual.

Download forms and information from the Department of Revenue website here.