Polk County
Polk County Clerk of Courts
330 W Church Street
Post Office Box 988
Bartow, Florida 33831
Telephone (863) 534-6502
Fax (863) 534-5951


Email:VAB@polk-county.net




  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 DEADLINE FOR FILING A PETITION IS SEPTEMBER 11, 2017.

PETITION FILING FACTS

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12-D-9, Rules 12D-10, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings.

You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB.

In order to sucessfully file an electronic petition, you will need to know the following:

  1. The filing fee is $15 per petition.
  2. You will be prompted to submit your petition and pay the required non-refundable filing fee by credit or debit card. American Express, MasterCard, VISA, and Discover credit cards are accepted.  Debit cards with the VISA or MasterCard logo are also accepted.  Credit and debit card transactions are subject to a 3.5% nonrefundable fee, assessed by a third-party payment processor (MyFloridaCounty.com).  This fee will appear on the cardholder's statement.
  3.  Remember to complete all of the required fields on each screen.
  4. After submitting your petiton, write down your Transaction Number and Password so that you can log in at your convenience to check the status of your petition or to upload your evidence.

 

HOW TO FILE PETITIONS FOR CONTIGUOUS UNDEVELOPED PARCELS/CONDOMINIUMS

All petitions may be filed electronically with the exception of contiguous undeveloped parcels/condominiums which must be filed in person or by mail.

To file petitons for contiguous undeveloped parcels/condominiums, you will need to do the following:

  1.  Obtain a written determination from the Property Appraiser's Office on Form DR-486MU and provide the form to the VAB Clerk when you file your petition .
  2.  Include the appropriate filing fee ($15 for the first parcel plus $5 for each additional parcel).  See FDOR Rule 12D-9.015.
  3.  Mail or personally deliver the petitions and filing fees to the Clerk to the VAB, PO Box 988, Bartow, FL 33831 or 330 W Church Street, Bartow, FL 33830.

IMPORTANT INFORMATION ABOUT REQUIRED PAYMENTS BEFORE THE TAX DELINQUENCY DATE TO AVOID DENIAL OF YOUR PETITION

Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)

For properties that have a VAB petition, State law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date.  The payment delinquency date is April 1 following the assessment year under review, but this date can vary.  If the required partial payment is not made before the delinquency date, the VAB will deny your petition.  The last day to make a partial payment before the delinquency date is March 31.  Review your tax bill or contact your tax collector to determine your delinquency date. 

Petitioners should be aware that even if a Special Magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date.  A Special Magistrate's recommended decision is not a final decision of the VAB.  A partial payment is not required only if the VAB makes a final decision on a petition before April 1.  The payment amount depends on the type of petition filed on the property.  The partial payment requirements are summarized below.

Value Appeals:

For petitions on the value of property (and for petitions regarding portability) the payment before the delinquency date must include:

  1. All of the non-ad valorem assessments
  2. A partial payment of at least 75% of the ad valorem taxes
  3. Less applicable discounts under 197.162, F.S.

Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

  1. All of the non-ad valorem assessments
  2. The amount of the ad valorem taxes the taxpayer admits in good faith to owe
  3. Less applicable discounts under 197.162, F.S.

QUICK LINKS

You will find links to VAB Forms, FDOR Rules of Procedures, and the Property Appraiser's website on the Clerk's website http://www.polkcountyclerk.net (see VAB General Information under Popular Destinations).