Florida's Value Adjustment Board petition process is short, statutory, and designed for owners filing without an attorney. This guide walks through every step from the TRIM notice that hits your mailbox in August through the magistrate's written decision a few months later.
Step 1 — Read your TRIM notice
Each August your county Property Appraiser mails the Notice of Proposed Property Taxes (TRIM) under Fla. Stat. § 200.069. The notice tells you the county's just value as of January 1 of the tax year, the assessed value after caps, and an estimate of the tax due if no millage changes are made. The clock starts on the date printed on the notice — you have exactly 25 days to file under § 194.011(3)(d).
Step 2 — Gather comparable sales
The county's just value is supposed to reflect what your property would sell for on the open market on the lien date. The most direct rebuttal is comparable sales — arm's-length transactions of similar property nearby in time, size, use code, and condition. Pull them from your county Property Appraiser's public search portal or let PropertyTaxKit assemble them from the official roll.
Reject sales between affiliated parties, distress sales, foreclosures, tax deeds, and anything else flagged with a disqualifying code in the SDF — they will undermine your case before the magistrate.
Step 3 — Complete the DR-486
The DR-486 is a one-page form. The petitioner section is your name (or your LLC's name) and contact info. The subject parcel section is the parcel ID, address, and the just value printed on the TRIM. The grounds for petition section is where you state which statutory factor applies — most commercial owners cite § 194.011(3)(d) (just value exceeds market value) and reference the comparable sales as Schedule A.
Step 4 — File before the deadline
File with the Clerk of the Value Adjustment Board — in person, by mail, or via the county's online portal. The filing fee is a flat $15 statewide per § 194.013. Walk-in is the safest option on the last day; you get a stamped receipt with the filing date.
Step 5 — The hearing
The VAB schedules a hearing before a special magistrate within 90 days, typically between October and January. Most commercial petitions are heard in under 25 minutes. You can appear in person, by phone (most counties), or submit a written argument with no appearance. The Property Appraiser's office often offers a reduced assessment to settle before the hearing — accepting means withdrawing the petition and getting the corrected value on the final roll.
Step 6 — After the decision
The magistrate's written recommendation arrives 30 to 60 days after the hearing. If you prevail, the corrected just value flows to the final certified roll in spring and your tax bill reflects the new number. If denied, you have 60 days to appeal to circuit court under § 194.171 — that step requires an attorney and is outside our scope.