The VAB Clerk, at least 25 days prior to the scheduled hearing, will provide the petitioner with the Hearing Notice and simultaneously notify the PAO. The Hearing Notice will be sent to the petitioner via the preferred communication method indicated on the petition form. Should the preferred method not be selected on the form, the Notice will be sent via U.S Mail to the mailing address on the form.

Florida Statutes and the Florida Administrative Code provide specific requirements for the exchange of evidence between the petitioner and the PAO. Evidence submitted to the VAB Clerk does not fulfill statutory requirements for submittal. The requirements are available by visiting the DOR’s website at FloridaRevenue.com.

A copy of all evidence to be considered during the VAB hearing must be uploaded to Axia at least 15 days prior to the scheduled hearing.   

Pursuant to Section 194.032(2), Florida Statutes, a petitioner is permitted to reschedule a hearing date a single time for good cause by submitting a written request to reschedule to the VAB Clerk. As defined in Section 194.032(2)(a), Florida Statutes, “The term ‘good cause’ means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.” A petitioner may submit the request by email to vab@mypalmbeachclerk.com or by U.S. mail to Palm Beach County Value Adjustment Board, PO Box 4036, West Palm Beach, FL 33401 or by fax to (561) 355-1653.

If the VAB Clerk reschedules a hearing, the Clerk will notify the petitioner of the rescheduled date and time at least 15 calendar days before the hearing date, unless this notice is waived by both parties. 

If a petitioner or the PAO requests to reschedule a hearing on the day of and/or at the time of the scheduled hearing, all parties shall notify the VAB Clerk and agree on the record to a specific date and timeframe prior to the dismissal of all participants.

If a petitioner requests to reschedule on the day of the hearing, they do so with the understanding that if the VAB Legal Counsel denies the request, the hearing will move forward as a ‘No Show.’