Clerk of Circuit Court & Comptroller
Hernando County, Florida

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Value Adjustment Board

General Information

The Clerk of Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of two County Commissioners, one School Board member and two citizen members and makes the final decisions regarding appeals of assessed valuation of property and homestead, widow(er)s and disability exemptions, denial of agricultural (greenbelt) classifications and portability issues. The Clerk is responsible for receiving VAB petitions, scheduling hearings, all administrative paperwork, and notifying petitioners of the decisions of the VAB.

For a general overview of the VAB process, please refer to the Petitioner Information Sheet.  To review a list of law and regulations governing the VAB process, please refer to our Law and Links section.    

Where can I get a petition?

How much does it cost?

  • There is a $15 petition filing fee
  • In instances where a single, joint petition is filed, an additional $5 fee shall be charged for each added parcel included on the joint petition.
  • All filing fees are non-refundable and petitions are not considered “filed” under the filing fee is received.

How do I submit my petition?

  • Completed petitions should be mailed to:  Clerk to the Value Adjustment Board, 20 N. Main Street, Room 131, Brooksville, FL 34601 or submitted via email to vab@hernandoclerk.com or by fax to (352) 754-4239.
  • Petitions must be received in the office of the Clerk to the Value Adjustment Board by the filing deadline (see “When to File Your Petition” on the Petitioner Information Sheet). Postmarks will not be considered.
  • Petitions Filed by Non-Owners:  If a petition is filed by a person or entity, or agent representing a person or entity, who is not the owner of the petitioned property, either at the time of filing or at the time of hearing, the petition shall be accompanied by a letter of consent from the current owner, which must indicate the current owner’s willingness or consent to allow the petition to proceed to a hearing on the petitioned property.  If the petition is not accompanied by a letter of consent from the current owner, the petition will be returned to the filer and will not proceed forward to a hearing.  

NOTICE:  Under Florida law, e-mail addresses are public record.  By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.  

What are the filing deadlines?

  • Value Petitions
    • May be filed at any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser as provided in Florida Statutes 194.011(1).
  • Exemptions
    • Late Filing – any applicant who is qualified to receive any exemption under Florida Statute 196.011(1) and who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
    • Denial – 30 days from the date of denial. ($15 filing fee is not required for homestead exemption).
  • Agricultural Classification
    • Late Filing – any applicant who is qualified to receive an agricultural classification who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
    • Denial – 30 days from the date of denial.
  • Portability
    • Late Filing – any applicant who is qualified to receive Transfer of Homestead Assessment Difference (“Portability”) who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
  • Tax Deferral
    • Must be filed within 30 days after the mailing of the notice of disapproval.
  • Good Cause Filing
    • Pursuant to Florida Administrative Code (FAC) 12D-9.015(11), the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration the board or special magistrate when the board of board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process.
    • “Good cause” means the verifiable showing of extraordinary circumstances, as follows:A good cause petition must be accompanied by a written explanation for the delay in filing.
      • 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 appearing;
      • physical or mental illness, infirmity or disability that would reasonably affect the petitioner’s ability to timely file or appear; or,
      • 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,
      • any other cause beyond the control of the petitioner that would prevent a reasonably prudent taxpayer from timely filing.

Rescheduling Your Hearing 

Petition Withdrawal

  • Requests to withdraw petitions must be made in writing to the VAB Clerk. The Clerk will cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
  • Click here to download the withdrawal form: http://dor.myflorida.com/dor/forms/2010/dr485wi.pdf
  • Withdrawal forms may be hand-delivered, mailed, e-mailed or faxed to 20 North Main Street, Room 131, Brooksville, FL 34601, vab@hernandoclerk.com, or fax to (352)754-4239.   

 Payment of Property Taxes

Effective July 1, 2011, as specified in Florida Statutes, Chapter 194.014, if you petition for anything other than a denial of tax deferral you must pay all non-ad valorem assessments and a portion of ad valorem taxes before they become delinquent, usually on April 1. For an assessment or portability appeal, you are required to make a payment of at least 75% of your ad valorem taxes. For an appeal of classification, exemption, or whether an improvement was substantially complete on January 1, you must make a good faith payment of the taxes you believe you owe. Click here for additional information.

 

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