Leon County Clerk & Comptroller
VAB c/o Clerk Administration Division
301 S. Monroe Street, #100
Tallahassee, Florida 32301
Telephone 850-577-4003
Fax 850-577-4013
Email: camills@leoncountyfl.gov




A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications is denied:
    1. homestead exemption
    2. any other tax exemption as provided by Chapter 196, Florida Statutes or
    3. any special use classification as provided by Chapter 193, Florida Statutes.
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The Leon County Value Adjustment Board has concluded its business for 2013.  Magistrate recommendations were considered and adopted at the Board's January 8, 2014 final meeting.  Final decisions were mailed January 8 and the tax impact notice was published in the Tallahassee Democrat on January 16, 2014.

   

PAYING YOUR PROPERTY TAXES IF YOU FILE A PETITION WITH THE VAB

 

If you do not pay the taxes in the month of November, the 4% discount can be allowed later when the VAB renders its final decision but ONLY IF the VAB rules in favor of the taxpayer.  Taxpayers whose tax liability is altered as a result of the Value Adjustment Board action shall have 30 days from the mailing of a corrected tax notice to pay taxes.  A 4% discount shall apply to such payments.  Thereafter, the regular discount periods shall be applicable.  If the VAB rules in favor of the Property Appraiser the taxpayer is not afforded the 4% discount if the tax payment is not made by November 30 (postmarks accepted).

 

Please also read the added notice provided by the Department of Revenue (linked here) relating to required tax payments before the tax delinquency date to avoid denial of your petition.  This information is pertinent in counties where the VAB receives large volumes of petitions and is unable to finish by April 2014.  This typically does not apply in Leon County.

 

QUICK LINKS 

  1. 2013 VAB Training:  All special magistrates are required to take this training before conducting hearings.  Module 3, Procedures for the Exchange of Evidence and Module 4, Procedures during the Hearing, may be of particular interest.
  2. Florida Department of Revenue Uniform Policies and Procedures Manual
  3. Florida Department of Revenue Information for Taxpayers
  4. Property Taxpayers Bill of Rights
  5. Real Property Appraisal Guidelines
  6. Classified Use Real Property Guidelines (for agricultural property under s. 193.461, F.S.)
  7. Tangible Personal Property Appraisal Guidelines
  8. Florida Uniform Market Area Guidelines