Table of Contents:

• What To Do If You Disagree With The Market Value Assigned By The Property Appraiser
• What Is The "Value Adjustment Board (VAB)?"
• How Does A Petitioner Prove a case before The Value Adjustment Board?
• What Happens At The Hearing?
• Where Does The Petitioner Stand After The VAB's Decision?

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What To Do If You Disagree With The Market Value Assigned By The Property Appraiser.

When you receive your "Truth In Millage" Notice, or TRIM Notice, if you think that the market value noted is incorrect or if you think that you have evidence that the value exceeds the actual fair market value of your property, you are encouraged to contact the Property Appraiser's Office to speak with an appraiser. The appraiser can discuss the information, which was used to determine your property's value.  The Property Appraiser welcomes the opportunity to review all pertinent facts regarding your property. The addresses and telephone numbers of the main office and the four branch offices are:

    North Brevard
        Brevard County Property Appraiser Main Office
        Brevard County Government Complex - North    
        400 South Street, 5th Floor
        Titusville, Florida 32780
        Telephone: 321-264-6700


    Central Brevard
        Brevard County Property Appraiser (Merritt Island Office)
        Brevard County Central Services Complex            
        2575 North Courtenay Parkway
        Merritt Island, Florida 32953 
        Telephone: 321-455-1444

        Brevard County Property Appraiser (Viera Office)
        Brevard County Government Center 
        2725 Judge Fran Jamieson Way
        Melbourne, Florida 32940
        Telephone: 321-690-6880

    South Brevard
        Brevard County Property Appraiser (Melbourne Office) 
        Brevard County South Services Complex             
        1515 Sarno Road
        Melbourne, Florida 32935
        Telephone: 321-255-4440

        Brevard County Property Appraiser (Palm Bay Office)
        450 Cogan Drive SE
        Palm Bay, Florida 32909
        Telephone: 321-952-4574

It is the duty of the Property Appraiser to determine that your property is appraised correctly. The Property Appraiser's objective is to be fair and accurate using the most current resources and considering those forces which impact property values in your neighborhood. The Property Appraiser does not control property values, they are determined by the rise and fall of the real estate market.

If after meeting with an appraiser and examining all of the relevant data, if you still think that your market value is higher than it should be, then you have a right to file a petition with the Value Adjustment Board (VAB). Please note that regarding homestead properties, State law permits only the appeal of market value not assessed value. The petition forms that you will need can be obtained from any of the Property Appraiser's Offices. The deadline for filing a petition will always be printed on the Truth In Millage (TRIM) notice that you will receive each year as a property owner or as an authorized agent. A VAB petition must be filed on or before the indicated deadline to have your assessment considered; carefully follow the instructions provided with the petition forms. Please note that the amount of taxes or the percentage of assessment increases are not grounds for lowering the market value.

What Is The "Value Adjustment Board?"

The Value Adjustment Board's membership consists of the following:

          Three (3) members of the Brevard County Board of County Commissioners

          Two (2) members of the School Board of Brevard County

The Clerk of the County and Circuit Courts is the Clerk to the Value Adjustment Board (VAB). The VAB as a panel considers and renders a decision on all appeal petitions relating to property value assessments, classifications and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by Taxing Authorities. The VAB's one and only function is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an exemption or agricultural classification should be approved. The VAB cannot change your appraised value for any other reason, such as inability to pay.

To assist the VAB, the VAB has chosen to appoint Special Masters, who are either qualified real estate appraisers, personal property appraisers or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The single question for a Special Master to decide is whether or not the appraised value of the petitioned property exceeds its actual market value as of JANUARY 1ST of the applicable tax year or should an exemption be approved based on evidence presented.

Both the VAB and the Special Masters are independent of the Property Appraiser's Office; in fact, the Property Appraiser is merely another party before the VAB and/or the Special Master, just as the petitioner (taxpayer).

If the VAB decides that it does not agree with the Property Appraiser's Office regarding the market value of a petitioner's property, the VAB has the authority to change the appraised value within certain limits according to the following schedule. The Property Appraiser must accept these limits without rebuttal. Changes exceeding these limits can be challenged by the Property Appraiser.

How Does A Petitioner Prove A Case Before The Value Adjustment Board?

In order to obtain a reduction in the appraised value before the VAB, the property owner must prove that the market value of his/her property, as established by the Property Appraiser's Office, exceeds actual market value. Petitioners must keep in mind that an increase in value from one year to the next, in itself, is not a valid reason to reduce the appraised value.

A petitioner's presentation before the Special Master must be based upon hard facts and details, not generalities. A sound routine that will assist a property owner to prepare for a hearing is to gather evidence regarding sales of comparable properties that sold in the neighborhood of the petitioner's property or a comparable neighborhood before JANUARY 1ST (pictures may be included). A petitioner should keep in mind that positive and negative factors common to the neighborhood within which the property is located have probably already been considered by the Property Appraiser's Office. Information concerning sales can be obtained from the Property Appraiser's Office, local realtors, or private appraisers.

What Happens At The Hearing?

First, the Clerk to the VAB will schedule each petitioned property an assigned date and time in which the petitioner may present evidence. The Clerk will then send the petitioner a notice of the date, time and location of the hearing. An appearance is not required, however, the appeal will be reviewed upon the merit of the evidence submitted. Hearings before the Special Master are informal. An authorized attorney or agent may represent a petitioner at this session, but one is not required or needed.

At the hearing, the Special Master will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the Special Master will make a written recommendation to the Value Adjustment Board (VAB). The VAB will mail the petitioner a written copy of its final decision within 20 days after the VAB has rendered its final decision.

Where Does A Petitioner Stand After The VAB's Final Decision?

If the petitioner accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision and wishes to continue to contest the established market value, the petitioner must file a civil lawsuit in the Circuit Court under the provisions of Chapter 194.171 Florida Statutes. By doing so, the petitioner places into the hands of the Court the determination as to whether the market value by the Property Appraiser's Office exceeds the market value of the petitioner's property. If a property owner does not file a petition with the VAB, a lawsuit can still be filed in Circuit Court under Florida Law. Deadlines for filing a case should be obtained from one's attorney or the Property Appraiser's Office. The dates are different depending on whether a petition was filed to the VAB or not.