FAQs • Citrus County Clerk of Courts, FL • CivicEngage

What happens if I do not apply for an exemption or classification by the March 1 statutory deadline?: If you are qualified for an exemption or classification, but failed to apply with the Property Appraiser's Office by the March 1 statutory deadline due to an extenuating circumstance, you must file an application with the Property Appraiser's office and a petition to the VAB with the Clerk of the Circuit Court.

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Records - Value Adjustment Board (VAB)

1. What is the Value Adjustment Board?: The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and the Property Appraiser concerning exemptions, classifications, and valuations. The Clerk of the Circuit Court is the clerk to the VAB.

The composition of the VAB includes two members of the Citrus County Board of County Commissioners, one member of the Citrus County School Board, one citizen member appointed by the County Commissioners who owns homesteaded property within the County, and one citizen member elected by the School Board who owns a business occupying commercial space within the school district.

2. How do I appeal a disagreement concerning my exemption, classification, or valuation?: If you are appealing the Property Appraiser's denial of your exemption or classification, you must file a petition to the Value Adjustment Board (VAB) with the Clerk of the Circuit Court no later than 30 days following the mailing of the Property Appraiser's denial notice.

If you are appealing the valuation of your property, you must file a petition to the VAB with the Clerk of the Circuit Court within the statutory deadline (any time during the taxable year on or before the 25th day following the mailing of the TRIM (Truth in Millage) Notice. You should receive the TRIM notice from the Property Appraiser's Office in late summer.

3. What happens if I do not apply for an exemption or classification by the March 1 statutory deadline?: If you are qualified for an exemption or classification, but failed to apply with the Property Appraiser's Office by the March 1 statutory deadline due to an extenuating circumstance, you must file an application with the Property Appraiser's office and a petition to the VAB with the Clerk of the Circuit Court.

4. Where can I locate a petition form?: Petition forms are available at the Property Appraiser's office and through the Department of Revenue (DOR). A non-refundable filing fee of $15 per parcel of property (identified by an Alternate Key number) is required when the petition is filed. For more information view the
DOR website.

5. What happens after I file a petition?: The Value Adjustment Board (VAB) employs special magistrates who are either qualified real estate appraisers or attorneys to conduct hearings and make recommendations to the VAB on all petitions.

The Clerk to the VAB will schedule and mail a written notice regarding the date, time, and location for you to appear before a special magistrate who will hear testimony and consider evidence presented by you and the Property Appraiser's representative.

6. What happens at the hearing?: At the hearing, the special magistrate will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the special magistrate will make a written recommendation to the VAB. The Clerk to the VAB will mail the petitioner a written copy of this recommendation.

Please refer to the Department of Revenue's rules and procedures for information regarding Exchange of Evidence.

7. What happens after I receive my recommendation?: The VAB will conduct a public meeting to review and make decisions on all special magistrate recommendations The Clerk to the VAB will mail a Final Decision of the Value Adjustment Board to the petitioner.

8. What happens after the Value Adjustment Boards decision?: If the petitioner accepts the Value Adjustment Board's (VAB) decision regarding the petition, no further action is required. If, however, the petitioner disagrees and wishes to contest the VAB's decision, proceedings are provided in Section 194.036 and 194.171, Florida Statutes.