2011 Value Adjustment Board Members

 

COMMISSIONER JAMES SELPH

COMMISSIONER ELTON LANGFORD 

BILL STANKO

JUDY KIRKPATRICK

REESE WELCH

ATTORNEY CONNIE COLLINS

Taxpayers may contest the value of real estate and personal property as assessed by the Property Appraiser's Office by filing a petition with the Value Adjustment Board (the VAB).

In August of each year, DeSoto County property owners receive a "Notice of Proposed Property Taxes" (the "Trim Notice") showing, as to each property, the prior year’s taxes, the current year’s taxes, with and without budget changes, and the "market" and "assessed" values for the prior and current year.

Based on the current year's information, property owners may file petitions with the Value Adjustment Board (VAB) within 25 days following the mailing of the Trim Notice, if they feel that the Property Appraiser's proposed "assessed" value is incorrect (i.e. does not properly reflect the property's actual fair market value as of Jan. 1 of the current tax year). With certain exceptions, a $15 filing fee is required to be paid at the time a petition is filed.

In addition to the value petition, property owners may also file two other types of petitions (having different filing requirements and/or deadlines), as follows:

• Legal Petitions
  To review the denial of tax exemptions or agricultural classifications by the Property Appraiser's Office, or other legal issues related to an assessment; and
• Late Petitions
  To review applications for exemptions and agricultural classifications filed late with the Property Appraiser's Office.

Pursuant to the Florida Statute 286.0105, if a person decides to appeal any decision made by the board with respect to any matter considered at such meeting, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.

Notice: Paying Property Taxes: Please refer to Florida Statute Section 194.014 for the requirements for paying property taxes for the petitioner who files a petition challenging the assessed value of their property, the denial of an exemption or classification, or the assessment based on an argument that the property was not substantially complete as of January 1. Please contact the DeSoto County Tax Collector's Office concerning payment of property taxes or other tax information 

Helpfull links.

NOTICE: Pursuant to Florida Statute 194.011 (5)(b), Rule Chapter 12D-9, Florida Administrative Code Uniform Rules and Procedures for Hearings before the Value Adjustment Board, Rule Chapter 12D-10, and Rule Chapter 12D-16.002 can be assessed using the following link: http://dor.myflorida.com/dor/property/vab/

Florida Statute Chapters 192 through 195, as reference information containing the guidelines and statutes applicable to assessments and assessment administration can be accessed using the following link: http://www.leg.state.fl.us/Statutes/index.cfm

Sunshine Manual 2010 with Order Form

Sunshine Manual:  2009 Electronic Edition

Florida Administrative Code Chapter 12D-9

Florida Administrative Code Chapter 12D-10

Organizational Meeting of the Value Adjustment Board  

Uniform Policies and Procedures Manual:

Other Legal Resources including Statutory Criteria:

Reference Materials including Guidelines 

VAB Forms: