Special Magistrates to the Value Adjustment Board – Hernando County is seeking individuals to serve as Special Magistrates to the Value Adjustment Board (VAB) for legal and value appeals. Requirements are set forth in Florida Statute Section 194.035, and applicants may not represent any taxpayer or property owner before the VAB and may not be an elected or appointed official or employee of the county, a taxing jurisdiction or the State. Candidates for issues of exemptions, classifications, portability assessment difference transfers, change of ownership, qualifying improvements, and homestead tax deferrals must be members of The Florida Bar with no less than five years’ experience in the area of ad valorem taxation and must have received training by the Department of Revenue (DOR), or have no less than three years of such experience, have completed the DOR VAB training and the corresponding DOR training exam. Real estate valuation candidates must be State-certified general real estate appraisers with no less than five years’ experience in real property valuation or have no less than three years of such experience and have completed the DOR VAB training and the corresponding DOR training exam, and be certified under Florida Statutes, Chapter 475, Part II. Tangible Personal Property (TPP) candidates must be designated members of a nationally recognized appraisal organization with no less than five years’ experience in TPP valuation and have received DOR VAB training or have no less than three years of such experience and have completed DOR VAB training and the corresponding DOR training exam. All Special Magistrates shall attend or receive annual DOR VAB training. The compensation rate is $125 per hour (travel and/or travel expenses not compensated). The deadline to submit an application is July 7, 2023. The VAB reserves the right to accept or reject any or all applications received and to waive any technical informality as may be considered to be in the best interest of the VAB.
Complete details are also available at https://hernandoclerk.com/county-services/value-adjustment-board/.
If you have any questions, contact the Clerk to the VAB at (352) 754-4970 or email@example.com
Where can I get a petition?
- By selecting the VAB Petition Packet.
- Petitions are also available through the Department of Revenue https://floridarevenue.com/property/Pages/VAB.aspx or
- Hernando County Property Appraiser www.co.hernando.fl.us/pa.
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” until the filing fee is received.
- Contact our office at (352) 754-4970 to pay the $15.00 filing fee with a credit card.
- Make checks payable to Hernando County Clerk of Circuit Court.
How do I submit my petition?
- Completed petitions should be mailed to Clerk to the Value Adjustment Board, 20 N. Main Street, Room 362, Brooksville, FL 34601, or submitted via email to firstname.lastname@example.org .
- 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.
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?
The deadline for filing VAB Value petitions will be provided on the TRIM Notice sent from the Property Appraiser’s Office.
- 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).
- 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.
- 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 of such a petition by 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.
- If you would like to request that your hearing be rescheduled due to “good cause”, submit the VAB Reschedule Request Form.
- 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://floridarevenue.com/property/Documents/dr485wi.pdf.
- Withdrawal forms may be hand-delivered, mailed, e-mailed to 20 North Main Street, Room 362, Brooksville, FL 34601, email@example.com.
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.
Members, Meetings, & Special Magistrates
|Thomas Beisacher||Citizen, Appointed by the governing body of the county (owns homestead property within the county)|
|Steve Champion||County Commissioner|
|Mark Johnson||School Board Member|
|Matt Mulvaney||Citizen, Appointed by the School Board (owns business occupying commercial space located within the school district)|
Special Magistrates Appointed to Hear VAB Petitions
- Joseph Haynes Davis
- Robert Hicks
- Steven Nystrom
- John Robinson
- Richard Steeves
- Laura Walker
VAB Organizational Meeting Date
July 28, 2023
Special Magistrate Orientation Date
VAB Final Meeting Date
Laws & Links
VAB Hearing & Meeting Files
Click to view files
To access 2023 VAB Hearing and Meeting Files, visit https://hernandocountyfl.legistar.com/calendar.aspx
- 2021 Audio
- 21-007 Perry 10.01.21.wav (23.99 Mb) 2021-10-01 14:07:08
- 21-010 Lahera 10.01.21.wav (28.12 Mb) 2021-10-01 14:57:31
- 21-025 Lawson 10.08.21.mp3 (540.24 Kb) 2021-10-08 12:53:40
- 21-045 – SFR 10.08.21.mp3 (3.16 Mb) 2021-10-08 13:19:06
- 21-046 – SFR 10.08.21.mp3 (2.05 Mb) 2021-10-08 13:28:01
- 21-047 – SFR 10.08.21.mp3 (1.39 Mb) 2021-10-08 13:32:35
- 21-048 – SFR 10.08.21.mp3 (2.23 Mb) 2021-10-08 13:37:02
- 21-028 Madison Reserve 10.22.21.mp3 (990.89 Kb) 2021-10-22 12:52:26
- 21-125, 21-126 Walmart 10.22.21.mp3 (34.8 Mb) 2021-10-22 14:48:47
- 21-041 Walmart 10.28.21.mp3 (58.67 Mb) 2021-10-28 14:22:08
- 21-035 Spring Hill Business Center 11.02.21.mp3 (34.79 Mb) 2021-11-02 13:13:30
- 21-167 7-Eleven 11.02 21.mp3 (14.6 Mb) 2021-11-02 14:15:03
- 21-166 Popeyes 11.02.21.mp3 (8.56 Mb) 2021-11-02 14:30:49
- 21-136 thru 21-139 Walgreens 11.02.21.mp3 (2.64 Mb) 2021-11-02 14:40:46
- 21-168 Singer 11.2.21.mp3 (41.64 Mb) 2021-11-02 19:05:04
- 21-061 thru 21-070 SFR JV 1 Property 11.05.21.mp3 (88.09 Mb) 2021-11-05 14:51:17
- 21-072 thru 21-081 SFR JV 1 Property 11.05.21.mp3 (58.28 Mb) 2021-11-05 16:24:59
- 21-130 Brooksville Square 11.12.21.mp3 (1.58 Mb) 2021-11-12 13:44:57
- 21-140 thru 21-142 Professional Resource 11.12.21.mp3 (2.81 Mb) 2021-11-12 13:55:37
- 21-165 Mariner SH 11.12.21.mp3 (9.19 Mb) 2021-11-12 14:38:06
- 21-131 HCA Oak HIll 11.12.21.mp3 (26.6 Mb) 2021-11-12 17:00:31
- 21-039 Vulcan Materials 11.30.21.mp3 (21.91 Mb) 2021-11-30 14:04:21
- 21-037 Cemex Constrtuction 11.30.21.mp3 (22.46 Mb) 2021-11-30 15:33:54
- 21-015, 21-016, 21-018 Coastal Way 12.03.21.mp3 (70.42 Mb) 2021-12-03 15:14:33
- 21-019, 21-020, 21-021 BRE DDR 12.3.21.mp3 (41.9 Mb) 2021-12-03 16:20:25
- 21-134 Flagstone Pavers 12.6.21.mp3 (40.57 Mb) 2021-12-06 14:34:39
- 21-096 thru 21-105 SFR JV 1 Property 12.10.21.mp3 (92.36 Mb) 2021-12-10 16:03:25
- 21-106 thru 21-115 SFR JV 1 Property 12.10.21.mp3 (76.5 Mb) 2021-12-10 18:45:08
- 21-082 thru 21-116 (25 Petitions) Ryan, Peyton 12.17.21.mp3 (114.67 Mb) 2021-12-17 16:31:01
- VAB-2021-Final-Meeting-2-24-22.mp3 (20.76 Mb) 2022-02-24 15:33:45
- 2020 Audio
- 2020-12-29 Hearings
- 2020-12-18 Hearings
- 2020-12-04 Hearings
- 20-216 Wellman.wma (47.47 Mb) 2020-12-04 14:22:47
- 20-199 GAHC4 Grande.wma (1.37 Mb) 2020-12-04 15:18:48
- 20-157, 20-158, 20-160.wma (1.51 Mb) 2020-12-04 15:25:38
- 20-198 SFR 2012-1.wma (11.68 Mb) 2020-12-04 15:43:31
- 20-064 Florida Eagle Investments.wma (19.41 Mb) 2020-12-04 16:53:02
- 20-061 15407 Cortez Blvd.wma (3.35 Mb) 2020-12-04 16:58:58
- 20-062 7347 FO.wma (47.57 Mb) 2020-12-04 17:49:26
- 20-063 Tender Care.wma (6.55 Mb) 2020-12-04 17:57:33
- 2020-11-24 Hearings
- 2020-11-20 Hearings
- 20-091 Zambito.wma (69.32 Mb) 2020-11-20 15:10:44
- 20-093 Nantucket Cove.wma (56.6 Mb) 2020-11-20 16:14:44
- 20-049 Madison Reserve.wma (916.16 Kb) 2020-11-20 16:38:36
- 20-197, 20-214 Apamea Capital.wma (1.38 Mb) 2020-11-20 18:19:09
- 20-203 Pop Florida Properties.wma (22.22 Mb) 2020-11-20 18:54:53
- 20-204 Pop Florida Properties.wma (7.18 Mb) 2020-11-20 19:03:31
- 20-073 M & D Properties (Applebees).wma (8.37 Mb) 2020-11-20 19:16:03
- 20-074 County Line (Applebees).wma (5.37 Mb) 2020-11-20 19:30:30
- 20-171, 20-172, 20-173 Paradigmtax.wma (1.31 Mb) 2020-11-20 19:38:54
- 2020-11-10 Hearings
- 2020-11-06 Hearings
- 2020-10-30 Hearings
- 20-169, 20-170 Ridge Manor Campground.wma (52.72 Mb) 2020-10-30 13:45:54
- 20-174, 20-175, 20-176 Mazas Hernando Holdings.wma (10.95 Mb) 2020-10-30 14:01:46
- 20-094, 20-095 Buckner.wma (87.58 Mb) 2020-10-30 15:47:12
- 20-107 Behzadi.wma (38.04 Mb) 2020-10-30 16:31:11
- 20-060 Maconi.wma (24.97 Mb) 2020-10-30 17:20:11
- 20-108, 20-109, 20-110 Dollar Tree.wma (38.62 Mb) 2020-10-30 18:06:34
- 20-212 and 20-213 Wawa.wma (23.59 Mb) 2020-10-30 19:07:43
- 2020-10-23 Hearings
- 2020-10-02 Hearings