A petition to the VAB must be filed with the VAB Clerk by the taxpayer or an authorized agent. A petition filed on behalf of the taxpayer by an agent shall be completed in accordance with Florida Statutes and 12D-9, Florida Administrative Code (F.A.C.). If a petition is signed by anyone other than the property owner, and not otherwise signed by the taxpayer, and the authorized agent is not subject to licensure, the petition shall be accompanied by a written authorization at the time of filing. Taxpayers or their authorized agents are encouraged to file online using the VAB link on the Clerk’s VAB Webpage: Axia Web Portal. If unable to file on-line, the taxpayer or authorized agent may file by mail or by delivery service, and should be either delivered or addressed as follows: 

U.S. Mail:

Palm Beach County Value Adjustment Board
PO Box 4036
West Palm Beach, FL 33402

FedEx / UPS / Courier or In Person: 

Palm Beach County Value Adjustment Board
301 North Olive Avenue, Room 203
West Palm Beach, Florida 33401

The Palm Beach County VAB will utilize the AXIA software system provided by Pioneer Technology Group (PTG), which allows for online petition filing and facilitates the ministerial responsibilities of the VAB Clerk. This filing feature eliminates the need for hard copy (paper) petitions and allows the petitioner to file their petition(s) with increased efficiency and accuracy. In addition to the benefits of convenience and speed, petitioners may monitor the progress of petition(s) and retrieve records online.

Only petitions for single parcels may be filed online. Those with contiguous parcels must be filed by mail or in person (refer to Section I.D. Single-Joint Petitions Contiguous Parcels). 

If a submitted petition is incomplete (for reasons including but not limited to missing fee payments; incorrect or missing parcel ID number or tangible personal property (TPP) account number; incorrect petition type; incorrect or missing mailing address), the VAB Clerk will notify the petitioner via Clerk’s Notice and allow the petitioner an opportunity to complete the petition within 10 calendar days from the date notification is sent. The petition is timely filed if completed within the timeframe provided in the Clerk’s Notice. Incomplete petitions will not be scheduled for a hearing until all issues have been resolved. Incomplete petitions not resolved within10 calendar days from the date notification is sent will receive a final Clerk’s Notice indicating the petition will not move forward to hearing. If required items are submitted after the petition filing deadline has passed, VAB counsel may approve processing of the petition if the petitioner provides evidence of “good cause” for the late submission. 

When duplicate petitions are filed on the same parcel, the VAB Clerk will contact the filers of the petition to resolve the issue.  The petitioners will be given an opportunity to satisfy petition filing requirements within 10 calendar days from the date notification is sent. Duplicate petitions not resolved within 10 calendar days from the date notification is sent will receive a final Clerk’s Notice indicating the petition will not move forward to hearing. If required items are submitted after the petition filing deadline has passed, VAB counsel may approve processing of the petition if the petitioner provides evidence of “good cause” for the late submission. 

The mailing address provided by the petitioner or the petitioner's agent on the petition will be used for all correspondence to the petitioner or petitioner's agent. If the petitioner has indicated a preference to be contacted via email, correspondence related to the petition will be sent to the specified email address when possible. It will be the petitioner's responsibility to update any electronic mailbox filters to allow correspondence from vab@mypalmbeachclerk.com. Written notification must be provided to the VAB Clerk of any changes in the taxpayer name or agent's name, address, telephone, or similar contact information on the petition that occurs during the VAB process. All notices mailed or emailed to the physical address or email address of record will be considered received upon sending to the physical address or email address indicated on the petition.

Filing fee exemptions and waivers shall be in accordance with Chapter 194 and 196, Florida Statutes and 12D-9, F.A.C. and 12D-10, F.A.C. Fees for electronically filed petitions shall be paid by credit card. Fees for all petitions not filed electronically shall be paid by cash, check, or money order, payable to the Board of County Commissioners, Palm Beach County (B.O.C.C).

All filing fee payments shall be in compliance with the VAB Resolution. There is a
$15 filing fee per parcel. Upon the acceptance and filing of a petition by the VAB Clerk, the accompanying filing fee shall be non-refundable, except when an excessive filing fee has been collected due to an error by the VAB Clerk or through the electronic filing system. Overpayments in excess of ten Dollars ($10.00) due to miscalculation on the part of the petitioner or petitioner’s agent shall be refunded. The VAB Clerk shall reference Clerk’s standard procedure for issuing required refunds.

There is no filing fee for an appeal filed from the disapproval of a timely filed application for homestead exemption under Section 196.151, F.S., disapproval of homestead tax deferral under Section 197.2425, F.S., and disapproval of additional ad valorem tax exemption for deployed service members under Section 196.173,
F.S. 

Such petitions must be filed by mail/delivery service or in person in order for the fee to be waived. The VAB or its designee shall also waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing, by submitting with the petition documentation issued by the Department of Children and Families, that the petitioner is currently an eligible recipient of temporary assistance under Chapter 414, F.S.

Prior to filing a petition for contiguous parcels, the taxpayer or agent must first submit to the Palm Beach County Property Appraiser’s Office (PAO) a list of parcels and corresponding values for review. Once the PAO has made a contiguous parcel determination, the petitions must be submitted to the VAB Clerk.

Check the appropriate box for a "joint petition" in Part 2 of the petition form (DR-486) and attach the list of the parcels to the VAB Clerk. Form DR-486MU or electronic correspondence from the PAO, confirming contiguous parcels, shall be used for this purpose. The petition will only be accepted with the PAO's determination of contiguity at the time of petition filing. The filing fee for a single joint petition is $15.00 plus $5.00 for each additional parcel included in the petition.
e.g., the fee for three parcels on a single joint petition would be $15.00 plus $10.00 for a total of $25.00.

The Palm Beach County VAB offers the taxpayer or agents a petition-filing feature which will allow the option to file 10 or more non-contiguous parcels or Tangible Personal Property (TPP) account numbers by providing a digital file to the VAB Clerk. This filing feature eliminates the need for multiple hard copy (paper) petitions and will allow the VAB Clerk to upload the data file to increase efficiency and ensure accuracy. In addition to the benefits of convenience and speed, this feature allows petitioners to monitor the progress of petitions online.

For additional information and instructions on uploading digital files, please visit the Clerk’s VAB webpage. 

The VAB Clerk will accept late-filed petitions after the statutory deadline in accordance with 12D-9, F.A.C. The petition must be accompanied by a written statement explaining the extenuating circumstances as to why the petitioner was unable to timely file the petition. The Board’s legal counsel will review the petition and statement to determine whether good cause exists as to why the petitioner was unable to file the petition on or before the statutory deadline. In addition to the petitioner’s written statement, the Board’s legal counsel may ask the petitioner to provide supporting documentation.

If the Board’s legal counsel finds that good cause does exist for filing the petition after the statutory deadline, the VAB Clerk will schedule the petition for hearing. If good cause is not found, or if it is determined that granting the petition would be injurious to the taxing process, then the petitioner will be notified by the preferred method of contact indicated on the petition.

The petition filing deadline date referenced above means the last date to timely file a petition with the VAB so that it is received by the VAB Clerk either:

• Denial of exemption or classification appeals – Petitions must be received on or before the 30th day following the mailing of the denial letter from the PAO at 5:00 p.m. (11:59 p.m. if filed online).
  
  
• Valuation appeals – Petitions must be received on or before the 25th day following the mailing of the Truth in Millage Notice (TRIM) from the PAO at 5:00 p.m. (11:59 p.m. if filed online).