Property Tax Calendar

Property Tax Calendar – Florida Department of Revenue

	Property Tax Oversight Program
	VALUE ADJUSTMENT BOARD CALENDAR 2011

Most dates are deadlines; activities usually can be completed earlier. Deadlines that fall on a weekend or holiday are moved to the next business day. Dates in italics may vary, depending on the date of an earlier action. State holidays are in green on the calendar month.

		Consult the statutory reference before taking action.		Florida Statute
Jan 1	Appraiser	Assessment date for real and tangible personal property	On January 1	192.042(1) and (2)
Jan 31	Taxpayer	Apply to tax collector for tax deferral for last year’s taxes.	By January 31	197.252(1)
Mar 1	Taxpayer	Apply to property appraiser for exemption or property classification.	By March 1	196.011(1)
Mar 2	Collector	Approve or disapprove all applications for deferrals.	Within 30 days of application or as soon as practical	197.253(2)(a)
Mar 2 thru Jul 1	Appraiser	Review and approve or disapprove all applications for exemptions and classifications.	After March 1 and by July 1	196.151
Mar 22	Taxpayer	File with the clerk of the VAB for petitions about a deferral disapproval.	By 20 days after disapproval	197.253(2)(b)
May 15	VAB	Earliest date to publish a notice of a meeting of the board to review denied exemptions, deferrals, or classifications.	Not before May 15, but at least two weeks before the meeting	196.194(2)

Jul 1	Appraiser	Approve or disapprove all applications for exemptions and classifications. Notify taxpayers in writing of denials of exemption under s.196.011 or portability transfer.	By July 1	196.193(5)(a) 196.151
Jul 1	VAB	Earliest to hear appeals of denials of exemptions, deferrals, or classifications.	July 1 and after	194.032(1)(b)
Aug 25	Appraiser	Deadline to deliver notices of proposed taxes (TRIM Notice,) if roll was certified by July 1.	Within 55 days after certification	200.065(2)(b)

September and October dates are based on roll certification on July 1. Your dates may vary, depending on when your roll is certified.

Usually	Taxpayer	Can request an informal conference with the property appraiser.	At any time after TRIM notice	194.011
Aug, Sep
Sep 19	Taxpayer	File with the clerk of the VAB for petitions about the value of property.	By 25 days after the property	194.011(3)(d)
			appraiser mailed the TRIM Notice	196.011(8)
Sep 24	Taxpayer	File with the clerk of the VAB for petitions about exemptions,	By 30 days after the property	193.461(3)(a)
		classifications, and portability.	appraiser mailed the TRIM Notice	193.155
Oct 24	VAB	Last day to begin hearings. However, do not meet on valuation issues	30 to 60 days after the property	194.032(1)(a)
		before the completion of tentative hearings under s.200.065(2)(c).	appraiser mailed the TRIM Notice	and (c)

Hearing season may vary from a single board meeting to year-round meetings for larger counties.

Usually November, December, or later	VAB Certify each assessment roll and attach certificate (DR-488) to the tax roll. To allow tax bills to be mailed on time, the board of county commissioners can order the VAB to certify each assessment roll with an initial certificate (DR-488P), even if hearings are not finished.	After all hearings have been held (DR-488) Before hearings are complete, by order of the BOCC (DR-488P)	193.122(1)
	VAB Publish a notice of tax impact (DR-529).	After all VAB hearings are completed	194.037
	Appraiser Make all required extensions and certify tax rolls.	After VAB certification	193.122(1) and (2)

VALUE ADJUSTMENT BOARD
TIMELINES FOR PETITIONS AND HEARINGS

At least 25 days	VAB	Notify petitioner of his or her scheduled time of appearance	194.032(2)
At least 15 days before hearin	Taxpayer	Give the property appraiser a list and summary of evidence and copies of documents to be presented at the hearing.	194.011(4)(a)
At least 7 days before hearing	Appraiser	Give the petitioner a list and summary of evidence and copies of documents to be presented at the hearing, if the petitioner asked in writing	194.011(4)(b)
At least 5 days before hearin	Taxpayer	May reschedule the hearing by written request. The taxpayer can do this only one time without showing good cause to reschedule.	194.032(2)

HEARING and DECISION

By 30 days after petition filing	VAB	Decide appeals to denials of tax deferral for recreational and commercial working waterfront property	197.3041
Up to 15 days after decision	Taxpayer or Tax Collector	Can appeal a VAB decision about homestead tax deferral to the circuit court of the county.	197.253(2)(b)
Up to 60 days after decision	Taxpayer Appraiser	Can appeal a VAB decision about assessment value to the circuit court of the county.	194.171(2)
By 20 days after the last hearing	VAB	Issue a written decision on complaints and mail the decision to the petitioner.	194.034(2)