A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
real or personal property.
- The taxpayer's application for any of the following exemptions or special use classifications
is denied:
- homestead exemption
- any other tax exemption as provided by
Chapter 196, Florida Statutes or
- any special use classification as provided by
Chapter 193, Florida Statutes.