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If you believe your property’s market value does not reflect fair market value as of January 1, 2026, or an exemption or classification is missing from your 2026 Notice of Proposed Property Taxes, contact our office for an informal review. Call 561.355.3230 and we will connect you with an appraiser or exemption specialist to discuss your concerns.
Many questions can be resolved through this informal process. If we are unable to resolve the matter, you have the right to file a petition with the Value Adjustment Board (VAB).
The VAB is administered by the Palm Beach County Clerk of the Circuit Court & Comptroller and operates independently of the Property Appraiser’s Office. The five-member Board includes two county commissioners, one School Board member and two citizen members.
The Board appoints special magistrates with experience in property appraisal or legal matters to conduct hearings and make recommendations. The VAB considers petitions involving property valuations, denied exemptions or classifications, portability, tax deferrals and certain change-of-ownership or control determinations. Recommended decisions are not final until approved by the Board.
Filing a Petition
Florida law requires petitions to be filed by the 25th day following the mailing of the TRIM Notice. The deadline to file a 2026 petition is September 14, 2026. This deadline does not change if you are discussing your concerns with our office. If an agreement is reached after you file, you may withdraw your petition. PDF petition forms are available on our website or online petition filing is available through the Clerk of the Circuit Court & Comptroller. A nonrefundable filing fee of up to $20 per parcel may apply.
After filing, you will receive notice of your hearing date, time, and location at least 25 days before the hearing. You may request to reschedule the hearing once for good cause. If the request is approved, the Clerk will provide notice of the new hearing date at least 15 days in advance.
Evidence to be considered during the hearing must be uploaded to the Clerk’s Axia system at least 15 days before the scheduled hearing. Florida law also establishes requirements for exchanging evidence between the property owner and the Property Appraiser’s Office.
The Hearing
You may represent yourself at the hearing or receive assistance from an attorney, licensed real estate appraiser or broker, certified public accountant, or another authorized representative. If an unlicensed individual represents you, additional written authorization or power of attorney is required.
During the hearing, a special magistrate will ask you to present your evidence and explain why you believe the property’s value, exemption or classification should be changed. A representative from our office will then present the information supporting the assessment or determination. You will have another opportunity to respond before the hearing concludes.
Following the hearing, the special magistrate will issue a recommended decision for consideration by the VAB. The Board’s final decision will be provided to you in writing.
Regardless of the outcome, you must pay all or the required portion of your property taxes by April 1 to keep your petition valid and avoid additional costs and fees.
After the Hearing
The VAB must issue its final decisions within 20 calendar days after the last day it is in session. If you disagree with the VAB’s final decision, you may seek further review by filing a lawsuit in Circuit Court.
For more information, contact the Palm Beach County Value Adjustment Board at 561.355.6289, email vab@mypalmbeachclerk.com or visit the Clerk’s VAB website.
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