By now, all property owners in Palm Beach County have received their 2024 Notice of Proposed Property Taxes and Assessments from my office. You can always access this information by searching your property at pbcpao.gov, and then selecting “2024 Proposed Notice” at the top of your Property Detail page.

The Value Adjustment Board Process

If you feel that the market value of your property is inaccurate or does not reflect fair market value as of January 1, 2024, or you are entitled to an exemption or classification that is not reflected on the 2024 Notice of Proposed Property Taxes, contact our office for an informal review. Call 561.355.3230 or email myhouse@pbcpao.gov and we will connect you with an appraiser or exemption specialist to discuss your concerns. If we are unable to resolve the matter, you have the right to file a petition for adjustment with the Value Adjustment Board (VAB).

The VAB is administered by Palm Beach County's Clerk of the Circuit Court & Comptroller, which is independent of the Property Appraiser’s Office.

Filing a Petition

Florida law sets the deadlines for filing a petition on or before the twenty-fifth day following the mailing of the notice from our office. This year’s deadline is September 16, 2024. These deadlines do not change, even if you choose to discuss the issue with our office. The VAB may charge $15+ for filing a petition.

PDF petition forms are available on our website or online petition filing is available through the Clerk of the Circuit Court & Comptroller.

Once a petition is filed, you will receive a notice with the date, time, and location of your hearing at least 25 days before your hearing date. You can reschedule your hearing once for good cause. If your hearing is rescheduled, the clerk will send notice at least 15 days before the rescheduled hearing.

Fifteen days prior to the scheduled petition hearing, you are required to provide a list and summary of evidence that you will present at the hearing. You can submit your evidence electronically through the Clerk of the Circuit Court & Comptroller. Seven days before the VAB hearing, our office is required to provide you with a list and summary of evidence, which will be presented at the hearing.

The Hearing

At the VAB hearing, you may represent yourself or seek assistance from a professional. Some examples of professional representation might include an attorney, a licensed real estate appraiser or broker, or a certified public accountant. If someone who is not a licensed professional represents you, you must sign the petition or provide written authorization or power of attorney for your representative.

During the hearing, a special magistrate hired by the VAB will ask you to present your evidence and testimony in support of your petition. In most cases, to win a reduction in appraised value before the VAB, you must prove that the county's appraisal of your property exceeded market value and explain why. A representative from our office will then present evidence in support of the property valuation, denied exemption, etc., depending on the issue. You will have another opportunity to comment before the end of the hearing. 

The VAB will mail you a written copy of its final decision. Regardless of the outcome of your hearing, you must pay all or the required portion of your taxes by April 1 to keep your petition valid and avoid additional cost and fees.