File a Value Adjustment Board petition for the 2024 tax year. The deadline to file for the 2024 tax year is 25 days from the mailing of the TRIM notices. Petitions with good cause can be filed after the deadline.
You may also check the status of your 2023 Petitions.
Notice is hereby given that the St. Lucie County Value Adjustment Board will meet on Wednesday, October 9, 2024, beginning at 9:00 a.m. The purpose of this meeting shall be the Organizational Meeting of the Value Adjustment Board. The meeting will be held in the Commission Chambers at the St. Lucie County Administration Annex Building, 2300 Virginia Avenue, 3rd Floor, Fort Pierce, Florida, 34982.
The Value Adjustment Board (VAB) helps settles disputes between taxpayers and the Property Appraiser. Taxpayers are notified August 17th of their property’s assessed and market values in a Truth in Millage (TRIM) notice. If the property owner feels the Property Appraiser’s assessment, classification or exemption status is not correct, he/she may file a petition with the Value Adjustment Board. The Clerk’s office receives and processes petitions, schedules and coordinates hearings, clerks and records the hearings and more. All hearings are held at the Clerk’s Finance Department, located on the 4th floor of the Clerk's Main Office Building at the 201 South Indian River Drive, Fort Pierce, FL 34950.
The VAB is composed of two county commissioners, one school board member and two citizen members who approve and hire special magistrates to settle disputes during scheduled quasi-judicial hearings. The VAB is not associated with the Property Appraiser or the Tax Collector.
At the public VAB hearing on value, the special magistrate:
At a VAB hearing involving denial of a classification or exemption, or involving portability transfer, the special magistrate determine if the petitioner is entitled to the classification, exemption, or portability transfer requested by the petitioner based on evidence produced by the petitioner.
A property owner may institute legal action in circuit court at any time during this process.
Filing a PetitionProperty owners can:
Petitioners who file in person also receive online access to their petition.
There is a non-refundable filing fee per parcel. See Fees & Costs for the current filing fee and accepted payments. Checks and money orders must be made payable to the Board of County Commissioners. Credit card payments are only accepted online.
After Filing a PetitionAfter you file a petition with the VAB and at least 25 days before your hearing, you will receive a notice with the date, time, and location of your hearing. Pursuant to Section 194.032(2). Florida Statues, you are entitled to reschedule your hearing date a single time for good cause by submitting a Reschedule Form to the VAB Clerk.
After the taxpayer files a petition, you’re encouraged to request an informal conference with the Property Appraiser at 772-462-1000 regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the Property Appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review.
Property owners are required to make a partial tax payment by the Tax Collector’s deadline on properties in which a value adjustment board petition was filed – even if a special magistrate has issued a recommendation. A special magistrate's recommended decision is not a final decision of the value adjustment board. If partial payment is not made before the delinquency date, the Value Adjustment Board will deny the petition.
A partial payment is not required only if the Value Adjustment Board makes a final decision on a petition before the Tax Collector’s deadline. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. Review your tax bill or contact your Tax Collector to determine your delinquency date.
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:
Applicable discounts under F.S. 197.162 may be applied to the partial payments.
Withdrawing a PetitionA petitioner may withdrawal a petition any time after the petition is filed with the VAB by completing Withdrawal of Petition Form.
Evidence & HearingsGather evidence and complete the Evidence List and Summary form.
Evidence includes any physical documentation supporting your petition. Examples are written statements, comparable sales, income and financial statements, appraisal reports, photographs, etc.
At least 15 days before your scheduled hearing, you are responsible to provide the Property Appraiser with a list of evidence to be presented at the hearing, along with copies of all documentation you wish to be considered at the hearing. If the 15th day falls on Saturday, Sunday, or a legal holiday, provide the evidence on the previous business day. Reference the parcel ID number and the petition number when sending evidence. Please call the Property Appraiser at 772-462-1000 for specific instructions regarding submittal of evidence. Evidence must be mailed or hand delivered to:
St. Lucie County, Property Appraiser
ATTN: VAB Hearing Evidence
2300 Virginia Ave.
Fort Pierce, FL 34982
Evidence may also be uploaded online to the Axia petition system. If uploading evidence, you are required to notify the VAB Secretary at 772-462-1476 or through our online contact form.
You may request a copy of the Property Appraiser's evidence in writing when submitting your evidence, which must be at least 15 days before your scheduled hearing. The Property Appraiser shall provide you with a copy of its documentation to be presented at your hearing with a list and summary of their evidence at least seven days before your hearing.
All hearings are quasi-judicial. The VAB appoints special magistrate attorneys and real estate appraisers to conduct its hearings. The type of petition filed determines the special magistrate who shall preside over your hearing. Attorney special magistrates handle exemption denials and classification hearings. Appraiser special magistrates handle value hearings. Your particular hearing determines the type of information, documents, and/or evidence that must be submitted.
Provide three sets of copies of your supporting documentation at the hearing. If you are submitting multiple petitions for adjacent or related properties and the same evidence applies to all petitions, then separate, duplicate copies of all evidence must be submitted for each petition filed.