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Value Adjustment Board General Information
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NOTICE TO PETITIONERS OF TAX PAYMENT REQUIREMENT
Petitioners filing for a Value Adjustment hearing challenging assessed values must pay all non-ad valorem assessments and at least 75% of ad valorem taxes on or before April 2, 2012.
Petitioners filing for a Value Adjustment hearing challenging denial of a classification or exemption must pay all non-ad valorem assessments and pay the amount of tax the taxpayer in good faith determines to be owing on or before April 2, 2012.
Payments on the 2011 tax roll must be received by the Tax Collector no later than April 2, 2012.
On April 3, 2012, taxes will become delinquent and Petitions before the Value Adjustment Board will be denied as required by Florida law.
This new law was passed by the 2011 Florida Legislature as Florida Statute 194.014 (2011).
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The last day to file a petition for value issues is 25 days from the mailing of the TRIM notices.
The last day to file a petition for exemption, agricultural classification or portability is 30 days from the mailing of the TRIM notices.
The TRIM notices were mailed on August 22, 2011, therefore the last day to file a petitions for value is September 16, 2011, this is the date printed on the TRIM notices.
The last day to file a petition for exemptions, agricultural classification or portability is September 21, 2011.
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All hearings will be held at the Martin County Courthouse located at:
100 East Ocean Boulevard
Suite 200
Stuart, FL 34994
For specific information regarding peititon numbers and hearing dates, please contact Elizabeth Curra, VAB Clerk, 772-288-5926 or ecurra@martin.fl.us.
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The Value Adjustment Board |
(VAB) consists of two (2) members of the Board of County Commissioners, one (1) member of the County School Board, and two (2) Citizen Members. The VAB appoints Special Magistrates to conduct hearings on petitions filed with the VAB. The Clerk of the Circuit Court serves as the Clerk to the VAB.
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Instructions for Filing a Petition |
Petitions are available at the Property Appraiser's Office, 3rd floor of The Towers Building, located at 1111 S. Federal Highway, Stuart, Florida, or the Martin County Clerks Office, Recording Division, 1st floor of the Constitutional Office Buiding, located at 100 East Ocean Boulevard, Stuart, Florida. Petitions are also available on-line using the pdf forms below.
Upon completion, you must file your petition, and a $15.00 filing fee with the Clerk's Office, Recording Division, 1st floor of the Constitutional Office Building, 100 East Ocean Boulevard, Stuart. You may file your petition by mail, with a check or money order payable to "Clerk of the Court" and mail to:
Clerk of the Circuit Court
Official Records Division
P.O. Box 9016
Stuart, Florida 34995
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Petition Requirement |
Florida law requires that all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser be sworn to by the Petitioner (if using form DR486) and accompanied by the appropriate filing fee. A petition filed, as to valuation issues, may be filed at any time during the taxable year, on or before the 25th day, following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office. A petition filed as to denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination. Petitions which have not been properly notarized (if using form DR486) or are not accompanied by the $15.00 filing fee at the time of filing, shall be deemed invalid (Florida Statutes Section 194.013(3)) and returned to the petitioner with appropriate filing instructions. The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline will only be considered if good cause is shown for the late filing.
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Contact Information |
Clerk to the Value Adjustment Board - Elizabeth Curra, Deputy Clerk at (772) 288-5926, or by email at: ecurra@martin.fl.us.
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VAB Rules |
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