Leon County
Clerk of the Circuit Court & Comptroller
ATTN: Value Adjustment Board
301 S. Monroe Street, #100
Tallahassee, FL 32301
Telephone 850-606-4020
Fax 850-606-4171


Email: LeonVABClerk@leoncountyfl.gov




  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:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·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 2017.  Magistrate recommendations were considered and adopted at the Board's January 23, 2018, final meeting.  Final decisions were mailed the same date and the tax impact notice was published in the Tallahassee Democrat on Monday, February 5, 2018.  Contact the Leon County VAB Clerk at LeonVABClerk@leoncountyfl.gov for a copy.


 

 

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure governing all Value Adjustment Board (VAB) procedures.  These procedures are posted on both FDOR’s and the Leon County Clerk & Comptroller’s websites.  You are encouraged to read them.

 

FILING PETITIONS

 

   1.  The filing fee is $15 per parcel.  After you complete and submit your petition(s) you will be prompted to submit the required non-refundable $15 filing fee by MasterCard, Visa or American Express.  There is also a convenience fee added per transaction for filing online (see chart below.  You can submit more than one petition per transaction even if the property is owned by different taxpayers, as long as you are authorized to represent those taxpayers (read #3 below). 

 

CUSTOMER PAYMENT AMOUNT CONVENIENCE FEE PER PAYMENT
From: To:
$0.01 $10.00 $1.50
$10.01 $50.00 $2.95
$50.01 $150.00 $4.95
$150.01 $2,000.00 $5.95
$2000.01 $5,000.00 $8.95

 

   2.  Pay careful attention to the type of property selected for the parcel you are filing a petition on as you complete your petition online.  The application may default to residential 1-4 units but that is not always correct. 

   3.  If you are filing on behalf of the property owner, and proper authorization is not provided for you to do so either on or with the petition, the VAB clerk will send a Clerk’s Notice to you allowing 10 calendar days from the date of the notification, or by the filing deadline (whichever is greater), to resolve the issue.  Petitions not resolved within 10 calendar days from the date of the notification, and after the filing deadline, will be administratively withdrawn.  The petitioner may re-file.  If re-filing past the statutory deadline, good cause must be demonstrated.  Please refer to Chapter 12D-9.018(4)(5), F.A.C. for additional information.  Upload your letter of authorization from within your petition transaction or send it via email to LeonVABClerk@leoncountyfl.gov referencing your transaction or petition number assigned.  Here is additional information on the specific parts of the petition form to help you understand what clerks will look for when verifying and processing your petition for hearing.

 

a.     Part 3—Taxpayer Signature:  Read this carefully.  Regardless of whether you check the box authorizing the person in Part 5, and regardless of whether you are completing part 4 as a licensed representative, you must type the taxpayer’s name where indicated.  You do not need to upload the taxpayer’s signature file if you are completing part 4.  You will need to provide that information to the Property Appraiser, however, before you can receive confidential information.

b.     Part 4—Licensed Professional:  If you are filing as a licensed professional, you must provide your license or bar number, or indicate that you are an employee of the company.  You must type in your name in the “Professional Name” field.

c.     Part 5—Unlicensed Representative:  As an unlicensed representative, you are required to check the appropriate boxes (you are either compensated or uncompensated), enter your name and either upload the taxpayer’s signature in part 3 above, or upload the appropriate authorization from the taxpayer.  If this part is not completed properly, clerks will suspend the petition(s) and notify you of the need to correct and return within 10 days.

 

                                          i.    Compensated representatives must use a power of attorney form signed by the taxpayer that conforms to the requirements of Chapter 709, Florida Statutes, including identifying all parcel numbers, having the form notarized and signed by two witnesses.  Click here for the Department of Revenue's suggested power of attorney form for these purposes, or conform your own form ensuring all the statutory requirements are met. 

                                        ii.    Uncompensated representatives must provide written authorization signed by the taxpayer that need not be notarized or witnessed.  Parcel numbers must be identified, however.  Click here for the Department of Revenue’s suggested written authorization form for these purposes, or conform your own form ensuring all the statutory requirements are met.

 

   4.  Petitions filed on behalf of entities other than natural persons (corporations, limited liability corporations, partnerships, trusts) shall be executed by a person duly authorized to file the petition, and shall include the person’s title, position or relationship with the entity. 

   5.  Do NOT file multiple parcel petitions via Axia.  In order to file multiple accounts or contiguous parcels on one petition, you must complete Form DR486MU and then contact the Property Appraiser’s Office at 850-606-6200.  If you do not, then you must file single parcel/account petitions at $15/per petition (which you can do online).  You will work directly with the Property Appraiser’s Office in order to receive a final determination on whether or not these parcels can be filed as multiple parcels on one petition.  Pursuant to Fla. Stat. § 194.011(3)(e)(f), the Property Appraiser must make a determination of those developed parcels that are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition.  The Property Appraiser must also determine if undeveloped parcels are substantially similar in nature. 

   6.  Agents have an option to file electronically using the Axia Agent Upload feature.  Please call the VAB office at 850-606-4020 for detailed instructions.

   7.  After submitting your petition, write down your transaction number and password so that you can log in at your convenience to check the status of your petition and to download your property record card.  The Leon County Property Appraiser will post your property record card to Axia as soon as your petition is validated and delivered to that office.

 

ADDITIONAL INFORMATION

 

   1.  Withdrawal Procedures:  If you wish to withdraw your petition and cancel your hearing, you may complete the withdrawal form linked here and submit to LeonVABClerk@leoncountyfl.gov, or email directly.  Withdrawals must be in writing.

   2.  Reschedule Procedures:  Both parties have the right, one single time, to reschedule a hearing for cause prior to the originally scheduled hearing date.  If you need to reschedule your hearing, you may complete the reschedule request form linked here and submit to LeonVABClerk@leoncountyfl.gov.  Reschedule requests should be in writing.  All available hearing dates in Leon County are noted on the linked form or on the Clerk’s website.

   3.  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 of next year.  This typically does not apply in Leon County because the VAB renders final decisions before April 1.

 

QUICK LINKS

 

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 to you.

Florida Department of Revenue Uniform Policies and Procedures Manual and Information for Taxpayers

Property Taxpayers Bill of Rights

Guidelines for Valuation of Property