Florida Property Tax Appeals
Value Adjustment Board (VAB)
Why Hire the McGowan law Firm?
Property taxes are an expensive part of being a homeowner or property owner. The Florida Constitution and state statutes offer multiple ways for homeowners to reduce their tax burden, but it is incumbent on the property owner to be aware of the exemptions and apply for them in time. Failure to take timely action not only impacts the current year’s taxes, but could raise your base tax level, costing you thousands annually.
Attorney Jon McGowan is a special magistrate for Value Adjustment Boards (VAB) in two Florida counties. As an administrative judge, he presides over hearings for “exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred.” Presiding over the hearings provides a unique level of experience and expertise in the field.
Please note, special magistrates are statutorily prohibited from representing clients in the counties where they serve as a special magistrate. If your appeal is in either Duval County or Alachua County, we are not able to assist in your case or offer advice.
Appealing your property taxes
City & County Officials
The starting point for your property taxes is the millage rate. The millage rate is how much you pay, per $1,000 in taxable value of your home. This rate is set by local taxing authorities, including your county commission, city council, school board, and water management district. Like a sales tax, the rate is the same for everyone and cannot be challenged on an individual basis. The Property Appraiser and Tax Collector do not set those rates and do not have any authority to change the rate.
TRIM Notice
In late August of each year, the county property appraiser must send a Truth in Millage (TRIM) Notice to property owners. This notice includes the current year’s property valuation and estimated taxes. While this is not a bill, it is an important document that notifies you of your proposed tax bill and starts the clock on your ability to challenge it. If you are a homeowner, you want to make sure you are getting your homestead exemption. Exemptions and classifications are based on the use as of January 1 of the tax year. If you bought a property during the year, or changed the use after January 1, you may not be eligible until the next tax year.
Property Appraiser's Office
If you believe the taxable value of your property is too high, or you are entitled to additional exemptions or a different classification, your starting point it to contact the property appraisers office in the county where the property is located by the deadline on your TRIM notice. The majority of property tax appeals are handled with the property appraiser’s staff. They will look at your TRIM notice and the basis for your appeal, then make the adjustments they believe are required or allowed by law.
Value Adjustment Board
If you are unable to resolve your appeal with the Property Appraiser’s Office, you can take it to the Value Adjustment Board (VAB). A county VAB is an independent entity consisting of two members of the county commission, one from the school board, and two citizen members. However, most of your interaction with the VAB will be with the staff who process your application and schedule your hearing. The deadline to file your petition is on your TRIM notice. If you miss the deadline, you can file a “good cause” statement seeking a late filing, but you must meet certain legal requirements to obtain the exemption. Once you have filed your petition, the VAB staff will send you notice of your hearing date. Included in the notice is the deadline to submit evidence.
Value Adjustment Board - Special Magistrate Hearing
A special magistrate is a type of administrative law judge. Unlike a judge in the court, the authority of a special magistrate is limited to specific issues. Under Florida Statute 194.035, three types of special magistrates are appointed to handle property tax hearings.
- “A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred” must be an attorney.
- “A special magistrate appointed to hear issues regarding the valuation of real estate” must be a state certified real estate appraiser.
- “A special magistrate appointed to hear issues regarding the valuation of tangible personal property” must be a designated member of a nationally recognized appraiser’s organization.
Special magistrates are required to be impartial and preside over hearings in a “quasi-judicial” manner. This means that the hearings are more informal than a court proceeding, but do follow certain rules and procedures. These procedures set the exchange of evidence, determine the order in which the parties speak, and what is required for a petitioner to be successful.
The order depends on the type of petition. For hearings before an attorney special magistrate, the petitioner goes first, then the property appraiser, with the petitioner getting the closing statement. For hearings before an appraiser special magistrate, the property appraiser goes first, then the petitioner, with the property appraiser getting the closing statement.
Following the hearing, the special magistrate will write a recommendation. That recommendation will be sent to the Value Adjustment Board for consideration. Both the petitioner and the property appraiser have the right to challenge the recommendation before the VAB. If neither party challenges it, the VAB will accept the special magistrate’s recommendation.
Courts
If you were unsuccessful in your special magistrate hearing or before the Value Adjustment Board, you can bring the challenge to court. In order to bring a challenge, you must have filed with the VAB. However, the court looks at the case de novo, or from the beginning. The special magistrate’s opinion may be submitted as evidence, but is not an official part of the court proceeding.
Hiring an attorney
An attorney is not necessary to appear before a special magistrate. Most petitioners do not hire an attorney. However, the property appraiser will have an experienced attorney arguing on their behalf. Some petitioners hire attorneys from the moment they receive their TRIM notice to help negotiate with the property appraiser, others wait until the hearing is set. If you do decide to hire an attorney, there are a few things to consider.
This area of law is considered administrative law. It is a different skill set from practicing in a court room and operates under completely different rules. Any attorney can do it, but not all attorneys have the experience to do it. That is why we specialize. Multiple attorneys have appeared before me without experience in this area of law, and it did not benefit their client. Make sure your attorney practices in this field.
Attorneys are not cheap. According to a 2022 study by the Florida Bar, 85% of attorneys bill at over $275 per hour, with 54% of attorneys billing at over $350 per hour. You must weigh this cost with the year over year benefit of reducing your property taxes. A few thousand dollars on legal fees now, can save you tens of thousands over the following years.
The McGowan Law Firm‘s approach to this is simple. We charge $250 for the initial review. When you contact us, we will most likely trade some emails to discuss what is happening then set a phone call. We will give you an honest evaluation of your petition, if a challenge should be pursued, and if you need an attorney. If it is determined you don’t need an attorney, we’ll give you some basic advice. If we think you need an attorney, we will tell you why.
This is provided for informational purposes only and does not constitute legal advice or create an attorney-client relationship.
If you need to hire an attorney for assistance with your Value Adjustment Board petition, please contact The McGowan Law Firm.