339 E Macclenny Ave
Macclenny, FL 32063
BAKER COUNTY VALUE ADJUSTMENT BOARD
2016 ORGANIZATIONAL MEETING
SEPTEMBER 7, 2016 @ 10:00AM
BAKER COUNTY VALUE ADJUSTMENT BOARD
WILL BEGIN HEARINGS ON
WEDNESDAY, OCTOBER 5, 2016 @ 10:00AM
(Alternate Date Thursday, October 6, 2016 @ 10:00AM)
Value Adjustment Board consists of 2 members of the Baker County Board of
County Commissioners, 2 citizens, and 1 member of the Baker County School Board.
The Clerk of the County and Circuit Courts is the Clerk to the VAB. The VAB as a
panel considers and renders a decision on all appeal petitions relating to
property assessments, classifications and exemptions. The VAB has no
jurisdiction or control over taxes or tax rates established by taxing
authorities. The VAB's one and only function is to hear evidence as to whether
or not properties, petitioned for their consideration, are appraised at their
fair market value and determine if an agricultural classification or exemption
should be approved. The VAB cannot change an appraised value for any other
reason, such as inability to pay.
The VAB is independent of the Property Appraiser and in fact, the Property
Appraiser must present their evidence as does the petitioner.
Florida VABs are governed by the Florida Statutes and the Florida Administrative
Code (FAC). Florida VABs are required to follow the Uniform Rules contained in
the FAC, which can be found at http://dor.myflorida.com/dor/property/vab.
VABs may have additional internal operating procedures, not rules, which do not conflict with, change, suspend, or negate the rules adopted in this chapter, the Florida Statutes, or case law. FAC12D-9.005(2)(a) and (b).
Petition Forms and Information
DR486 - Petition to the VAB - Request for Hearing
DR486PORT - Petition for Transfer of Homestead Assessment Difference
Petition Withdrawal Request
Local Contact Information
Baker County Clerk of Courts
339 East Macclenny Avenue
Macclenny, Florida 32063
When and How to File your VAB Petition
The petition process begins March 2nd. VAB petitions may be found at the
Property Appraiser's Office, the VAB Clerk's Office, the VAB Clerk's website at
www.bakerclerk.com, or at the Florida
Department of Revenue website at
http://dor.myflorida.com/dor/property/forms/index.html#11 . See Florida
Administrative Code (FAC) 12D-9.015.
Petitions contesting exemption or classification determinations can be filed as
early as March 2nd. All petitions, including value petitions, must be filed
within 25 days of the mailing of the TRIM notices, making the filing deadline in
Petitions must be
received by the filing deadline. The filing date is the date the petition is
received by the VAB Clerk, noted by the stamped clock-in date on the petition.
FAC12D-9.015(10)(filing means received by clerk during open hours). Petitions
mailed prior to the filing deadline, but not received in the Clerk's office
until after the deadline are untimely. Attorney General Opinion 81-43.
The VAB may not extend the time for filing petitions but may consider a
late-filed petition when "the peitioner has demonstrated good cause justifying
consideration." FAC12D-9.015(11). Petitioners must attach to the peition, a
statment of the reasons for the late filing and any documents supporting the
The Board has designated the VAB Attorney to make good cause considerations on
late-filed petitions. See FAC 12D-9.015(11). The VAB Attorney shall make a
good-cause consideration using the criteria in the above Administrative Code and
accept or deny each late-filed peition. For an accepted petition, the Clerk will
schedule the late-filed petition and notify the petitioner. If the petition is
denied, the petitioner will be notified by the Clerk.
The FAC defines a completed petition as one that provides the required elements
displayed above the sworn statement and is accompanied by a filing fee. If an
incomplete petition is received either because there are missing elements or the
fee is unpaid, the clerk shall notify the petitioner and give the petitioner an
opportunity to complete the petition or pay the fee within ten (10) calendar
days. (FAC 12D9-015(9)). In the case of incomplete late-filed petitions, the
petitioner must agree to waive notice periods to meet the scheduled hearing
date; however, the Clerk will make every effort to notify the petitioner in a
Fees Charged to File Your Petition
- There is no fee for timely-filed petitions appealing homestead exemption
- All other petitions, including late-filed homestead exemption petitions, must be
filed with a NON-REFUNDABLE $15 filing fee. Cash, money orders, checks (made
payable to the Clerk of Court)
- Joint petitions - The Property Appraiser will provide a Letter of Determination
to include with the petition if the parcels meet the requirements.
- Owners of "contiguous, undeveloped parcels" may file a single joint petition if
the Property Appraiser determines such parcels are substantially similar in
- A single filing fee for joint petitions should be charged. The fee will not
exceed $5 per parcel but will be no less than $15 per petition, and is to be
proportionately paid by affected parcel owners.
Hearing Before Value Adjustment Board
You will receive a notice of your hearing on form DR-481 from the Clerk telling
you the time and place that a special magistrate will hear your petition.
All hearings are held in the County Administration Building, 55 Norht 3rd
Street, Macclenny, Florida 32063. All rooms are ADA compliant, but for any
questions or special needs, contact the VAB Clerk at 904.259.0208
What happens at the hearing?
At a VAB hearing, the Board takes testimony and weighs evidence from the
property owner and the property appraiser and recommends whether to grant or
deny the property owner's request to change property's assessment value or to
have an assessment or classification applied to the property. All evidence
presented becomes property of the VAB.
How do I prepare for a hearing?
Arrive at the hearing equipped with all necessary information about the
property: location, construction quality, features of the property, vicinity to
surrounding landmarks, etc. and comparable sales for the year leading up to or
around the date of assessment. Be aware that the Board has no knowledge of your
property, so pictures and descriptions may be critical to understanding your
situation. Some individuals with high-value property may wish to have their
property independently appraised.
Decide what evidence you will present, such as witnesses and be ready to give
your own testimony. Be sure your witnesses know when and where the hearing is.
Make enough copies of the written evidence you wish to present. you will need
three copies in addition to your own to use at the hearing. This evidence should
be provided to the Property Appraiser before the hearing.
You may want to contact the Property Appraiser's Office for an informal meeting
to see if an agreement can be reached with regard to the property. The Property
Appraiser is required to meet with property owners if requested by the property
owner. Although you are not required to meet with the Property Appraiser, such a
meeting can be helpful in deciding what evidence you need in case an agreement
cannot be reached.
How is the market value for my property determined?
There are three approaches to value: cost, sales comparison and income. The
Property Appraiser uses a computer-assisted mass appraisal system that
incorporates elements of all three approaches to value. For residential
property, market value is usually determined by the sales of like properties
that have occurred in the year prior to January 1st of the current year. The
Notice of Proposed Property Taxes (or TRIM Notice) shows the property
appraiser's estimate of the market value of your property as of January 1st.
property appraisers use sales data from the prior year. For example, the
Property Appraiser would determine 2010 assessments based on the market value of
similar properties in the same or comparable subdivisions between January 2,
2009 and January 1, 2010. If a number of properties similar to yours sold
before the January 1st assessment date, theis would be evidence of market value.
If you have questions about how the Property Appraiser valued your property, you
can meet with the Property Appraiser before the hearing.
Withdrawal of Your Petition
Petitioners may withdraw their petitions at any time. Petitions that are
withdrawn are required to be reported to the VAB Clerk. To properly capture
withdrawals petitioners will be asked to complete form DR-485WI. A copy of the
withdrawal form can also be obtained at the VAB Clerk's office and on the County
or DOR websites; they will also be available at hearings. You may mail the
withdrawal form to the VAB Clerk, 339 East Macclenny Avenue, Macclenny, Florida
32063; or email a copy to the VAB Clerk at email@example.com