The deadline for filing VAB Value petitions will be provided on the TRIM Notice sent from the Property Appraiser’s Office.
https://www.hernandopa-fl.us/trimonline/(S(oflh3zlgvy01bgfxlfg4gn5f))/default.aspx

• 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 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.