How to Appeal Property’s Market or Assessed Value with Value Adjustment Board (VAB)

Every year, property owners receive a Notice of Proposed Property Taxes from the Miami-Dade Property Appraiser, listing the total of Ad Valorem and non-Ad Valorem property taxes to be paid. These property taxes are based on the assessed value of the property, as determined by the Property Appraiser every January 1st. Sometimes, however, the value of the property is listed too low, affecting a property’s resale value, or too high, leaving an owner paying an exorbitant amount of taxes. In response, the county has established the Value Adjustment Board (VAB), an administrative body that receives petitions and conducts hearings for taxpayers who are challenging the value of their real estate.

How do you file a Petition?

Petitions can be filed online, by mail or in person at the VAB offices in the Downtown and South Dade Government Center. You must file the petition no later than twenty-five (25) days following the mailing of the Notice of Proposed Property Taxes. There is a filing fee of $15.00 per parcel of property.

What if I Filed the Petition After 25 days?

If you miss the deadline for filing the petition, you must first file a Late Exemption Application with the Property Appraiser’s Office, showing extenuating circumstances for the late filing. The application must first be approved by the Property Appraiser’s Office before you can submit your petition to the VAB.

What Happens After I file a Petition?

A hearing will be scheduled where you will be able to present testimony and evidence to support your position and appeal. The hearings are held by a Special Magistrate not employed by the Property Appraiser’s Office. Before the scheduled hearing, you must provide to the Property Appraiser all documentation that you plan on using as evidence at the hearing. If you send your documentation to the Property Appraiser at least fifteen (15) days before the hearing, you will be entitled to receive copies of all the evidence the Property Appraiser intends to use in the hearing.

What Happens After a Hearing?

After hearing from all the parties, the Special Magistrate will make a written recommendation to the VAB, which the VAB will send a copy of to the taxpayer within twenty (20) days. Then, the VAB will mail to the taxpayer a final decision from their office. If the VAB finds that the assessed value of the property is improper, the VAB has the power to reduce the assessed value to the correct fair market value. It is important to note that filing a petition does NOT excuse you from paying the property taxes, and you will be required to pay the taxes while the petition and hearing are ongoing.

If you win your case with the VAB, you may be entitled to a tax refund for the amount you paid on the property only if the VAB reduces the assessed value of the property. If you disagree with the VAB’s decision, you may file a lawsuit in the Circuit Court.

Preparing a complete and accurate petition is important for a successful appeal to the Value Adjustment Board.

EPGD Business Law is located in beautiful Coral Gables, West Palm Beach and historic Washington D.C. Call us at (786) 837-6787, or contact us through the website to schedule a consultation.

*Disclaimer: this blog post is not intended to be legal advice. We highly recommend speaking to an attorney if you have any legal concerns. Contacting us through our website does not establish an attorney-client relationship.*

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Eric Gros-Dubois

Eric P. Gros-Dubois founded EPGD Business Law in 2013 and is the current head of the firm’s corporate, estate planning, and tax practice, and manages the firm’s Washington D.C. office. With a JD and MBA, and a specialization in finance, Eric is able to step back and view the legal world through a commercial lens while also acting as a trusted business advisor for his clients. He does his best to be solutions oriented, and tries to think like a business owner, not just a lawyer.


*The following comments are not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.



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