Appeals / Value Adjustment Board

As a property owner, you have the right to appeal:

  • The property appraiser’s assessment of your property’s value
  • A denial of your application for an exemption such as homestead, veterans, or senior citizen.
  • A denial of your application for property classification such as agricultural or historic.
  • A denial of your application for tax deferral.

You may do any or all of the following:

  • Ask for an informal conference with your county property appraiser.
  • File a petition with your local value adjustment board (VAB).
  • File a lawsuit in circuit court.

Informal Conference with your Property Appraiser

You have the right to an informal conference with your property appraiser to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may:

  • Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification.
  • Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification.

Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board.

Petition the Value Adjustment Board

If you petition the VAB, you must still pay all your non ad valorem assessments and the required portion of your ad valorem taxes before they become delinquent, usually on April 1. For more information, see our Taxpayer Guide on Petitions to the Value Adjustment Board.

For a description of the VAB timeline, see the Value Value Adjustment Board Calendar.

Many counties have quick and easy electronic applications. Most counties have posted appeal forms on their VAB websites or you can contact your county’s Clerk of Court.

Petition forms are also posted on our taxpayer form site.

To Request a hearing on:File form:
Assessment or denial of exemption or classificationDR-486
Portability of homestead assessment differenceDR-486PORT
Denial of deferral or penaltiesDR-486DP

All forms should be submitted to the local clerk of the VAB, usually in the clerk of court’s office.
Do not send petition forms to the Florida Department of Revenue or The Columbia County Property Appraisers Office