If special accommodations, in accordance with the Americans with Disabilities Act, are needed to allow any person to view or participate in any proceedings of the VAB, any  such  person  shall  notify  the  VAB  Clerk  at  (561)  355-6289 or VAB@mypalmbeachclerk.com, either at the time of the filing of the petition or no later than 10 days prior to the proceeding at which such accommodation is required.

English: If an interpreter is needed, the person needing an interpreter will be responsible for securing an interpreter and all costs associated with hiring an interpreter.

En Espanol: Si usted requiere la asistencia de un intérprete usted será responsable de obtener esos servicios y de asumir todos los costos asociados.

Each hearing room is equipped with a TV monitor on which the special magistrate can display petitioner and PAO evidence presented to the special magistrate and that the special magistrate has deemed admissible at hearing.

Please be advised the VAB Clerk is not authorized to download evidence from a thumb drive or any personal external devices.

A petitioner may indicate on the petition form or forward a written notification to the VAB Clerk that he or she does not wish to be present and argue the petition before the special magistrate but would like to have evidence considered without an appearance.

This box should be checked ONLY if you do NOT plan on being at your hearing, either telephonically or in person, but want the special magistrate to consider your evidence in your absence. (In other words, your hearing will be conducted without your participation, but your evidence will be considered.

1. In each VAB proceeding, the PAO and petitioner (collectively, “parties”) may each file one request for reconsideration per recommendation and one response to each request for reconsideration.
   
   
2. Timing of Requests:  Requests for reconsideration must be received by the VAB Clerk no later than 15 days after each party receives notice that a recommendation has been filed or receives a copy of a recommendation.
   
   
3. Timing of Responses: Responses to requests for reconsideration must be received by the VAB Clerk no later than 15 days after a request for reconsideration is received.
   
   
4. End of Tax Cycle Deadline:  All requests for reconsideration, regardless of when a recommendation is received by the parties, must be received by the VAB Clerk at least 10 days before the Adoption Meeting. If more than one Adoption Meeting is scheduled, then this deadline shall be calculated based upon the date of the first adoption meeting (the “Adoption Meeting Date”). The VAB Clerk shall have discretion to accept requests for reconsideration from parties who did not receive a recommendation until less than 15 days from Adoption Meeting Date. In considering whether to accept such requests for reconsideration, the VAB clerk shall consider all relevant factors, including the request’s effect on the functioning of the VAB in the taxation process, the ability of the VAB clerk and VAB counsel to process such requests and responses, and the complexity of the request for reconsideration.
   
   
5. Adoption Meeting:   At the VAB’s Adoption meeting, or at such other meetings as the VAB may hold, the VAB shall consider all requests for reconsideration.
   
   
6. Untimely Requests and Responses: Untimely requests for reconsideration and responses shall not be accepted by the VAB Clerk.
   
   
7. Due process:  At all stages of the reconsideration process, fundamental due process shall be observed and shall govern the proceedings. As such, these procedures shall be implemented and interpreted to effectuate this requirement.
   
   
8. Calculation of Time for Requests for Reconsideration - Computing Time. When calculating time for all time periods specified in this rule, (a) begin counting from the next day that is not a Saturday, Sunday, or legal holiday; (b) count every day, including intermediate Saturdays, Sundays, and legal holidays; and (c) include the last day of the period, but if the last day is a Saturday, Sunday, or legal holiday, the period continues to run until the end of the next day that is not a Saturday, Sunday, or legal holiday.

2.2.1. “Adoption Meeting” defined. “Adoption Meeting” means a meeting at which the VAB considers adopting recommendations for a given tax cycle under Rule 12D-9.031, F.A.C.

2.2.2. "Last Day" defined. Unless a different time is set by a statute, rule, or for good cause by VAB counsel, the last day ends at midnight.

2.2.3. "Next Day" defined. The "next day" is determined by continuing to count forward when the period is measured after an event and backward when measured before an event.

2.2.4. "Legal Holiday" defined. "Legal holiday" means (a) the day set aside by section 110.117, Florida Statutes, for observing New Year's Day, Martin Luther King, Jr.'s Birthday, Memorial Day, Independence Day, Labor Day, Veterans' Day, Thanksgiving Day, the Friday after Thanksgiving Day, or Christmas Day, and (b) any day designated as a holiday by the Value Adjustment Board.

2.2.5. “Request for reconsideration” defined. “Request for reconsideration” means a request for reconsideration of a recommendation which complies with these procedures and applicable law.