Page 16 - Talk of Tequesta - September '21

Page 16, The Talk Of Tequesta

loCal GovernmenT

Palm Beach County Property Appraiser’s Office

Dear Taxpayer: After The Hearing
Happy autumn! The VAB must issue all final decisions within 20
My office once again calendar days of the last day it was in session. You may
asks that all visitors wear file a lawsuit in circuit court if you do not agree with the
facial coverings and practice VAB’s decision.
social distancing while For more information about the VAB in Palm Beach
indoors on county property. County, email vab@mypalmbeachclerk.com or call them
We continue to implement at (561) 355-6289.
measures to ensure the
health and safety of our Property Appraiser’s
staff, while also maintaining
the highest level of safe Once a petition is filed, you will receive a notice Office Earns Certificate Of
service to the taxpayers of Palm Beach County. with the date, time, and location of your hearing at least
By now, all property owners in Palm Beach County have 25 days before your hearing date. You can reschedule Excellence
received their 2021 Notice of Proposed Property Taxes and your hearing once for good cause. If your hearing is
Assessments from my office. Remember this is not a bill, rescheduled, the clerk will send notice at least 15 days The Palm Beach County
but rather an estimate of your taxes based on the proposed before the rescheduled hearing. Property Appraiser’s Office
tax rates, your property value and exemptions. Fifteen days prior to the scheduled petition hearing, you has earned the Certificate of
The next stage in the are required to provide our office with a list and summary of Excellence in Assessment
tax roll process is the evidence that you will present at the hearing. You can submit Administration (CEAA)
petition filing period. your evidence electronically through the Clerk of the Circuit from the International
Property owners have Court and Comptroller. Seven days before the VAB hearing, Association of Assessing
the option to appeal their our office is required to provide you with a list and summary Officers (IAAO). This
property’s assessment of evidence, which will be presented at the hearing. recognition is the highest
or denial of portability The Hearing professional honor for an
before the county’s Value At the VAB hearing, you may represent yourself or assessment jurisdiction
Adjustment Board (VAB), seek assistance from a professional. Some examples of offered by the IAAO, as it recognizes those who utilize best
which is administered by professional representation might include an attorney, appraisal and assessment practices in their offices.
the Clerk of the Circuit a licensed real estate appraiser or broker, or a certified “Achieving the CEAA was not easy,” said Palm Beach
Court and Comptroller. public accountant. If someone who is not a licensed County Property Appraiser Dorothy Jacks, CFA, AAS. “But it
Florida law sets the value professional represents you, you must sign the petition simply underscores our commitment to providing the absolute
petition filing period, or provide written authorization or power of attorney for best service to the people of Palm Beach County.”
which begins when the your representative. According to one judge, Palm Beach County’s application
notices are mailed and During the hearing, a special magistrate will ask you for the CEAA was, “The best submission that I have graded
ends 25 days later. This to present your evidence and testimony in support of your … This could be a model for future CEAA applicants.”
year’s deadline to file a petition. In most cases, to win a reduction in appraised The CEAA evaluates an entire jurisdiction rather than an
petition is Sept. 13. value before the VAB, you must prove that the county’s individual, so the requirements place a strong emphasis on
Also highlighted in this month’s newsletter is the great news appraisal of your property exceeded market value and teamwork and group achievement. Jurisdictions that earn
that our office has been awarded the Certificate of Excellence in explain why. A representative from our office will then the CEAA demonstrate a high level of proficiency in the
Assessment Administration from the International Association present evidence in support of the property valuation, assessment and appraisal disciplines to both their constituents
of Assessing Officers. I am so proud that our office has denied exemption, etc., depending on the issue. You will and their peers.
achieved this prestigious recognition in service to you, the have another opportunity to comment before the end of
people of Palm Beach County. the hearing. Holiday Office Closure
Respectfully, Keep in mind, although the decision of the magistrate
Dorothy Jacks, CFA, AAS, is binding, the hearing itself is an informal process. The The Palm Beach County Property Appraiser’s Office
Palm Beach County Property Appraiser VAB will mail you a written copy of its final decision. (including all of our service centers) will be closed in
We Value What You Value Regardless of the outcome of your hearing, you must pay observance of Labor Day on Monday, Sept. 6.
all or the required portion of your taxes by April 1 to keep
The Value Adjustment your petition valid and avoid additional cost and fees. Local Government on page 17
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 or you are entitled to an exemption or
classification that is not reflected on the 2021 Notice of
Proposed Property Taxes, contact our office for an informal
review. Call us at (561) 355-3230 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 and Comptroller, which is independent of
the property appraiser’s office. The Board is made up of five
individuals: two from the county’s board of commissioners,
one from the county’s school board, and two citizen
members. They approve and use special magistrates, who are
experienced in property appraisal techniques or legal matters,
to conduct hearings and recommend decisions to the VAB
for final approval. Special magistrates will review property
valuation, denials of portability, deferrals, and change of
ownership or control determinations. All final rulings are
determined by the VAB.

Filing A Petition

Florida law sets the deadlines for filing a petition on
or before the 25th day following the mailing of the notice
from our office. This year’s deadline is Sept. 13. These
deadlines do not change, even if you choose to discuss
the issue with our office. The VAB may charge $15-plus
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 and Comptroller.