- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
- 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
- any special use classification as provided by
Chapter 193, Florida Statutes
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Miami-Dade Value Adjustment Board: The deadline to file VAB Petitions is September 18th, 2026.
Petition Filing Facts
The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure (Rule 12D-9, Rule 12D-10, and Rule 12D-16.002) that govern all Value Adjustment Board (VAB) hearings.
You are encouraged to thoroughly read and review the FDOR Rules and Procedures and all Notices sent to you by the Clerk to the VAB.
In order to successfully file an electronic petition, you will need to know the following:
- The filing fee is $15.00 per folio.
- You will be prompted to submit your petition and pay the required non-refundable filing fee by credit or debit card. Accepted: American Express, MasterCard, Visa, and Discover. Debit cards with Visa or MasterCard logo are also accepted.
- Remember to complete all required fields on each screen.
- After submitting your petition, write down your Transaction Number and Password so you can log in anytime to check the status of your petition or upload evidence.
How to File Petitions for Contiguous Undeveloped Parcels / Condominiums
All Petitions may be filed electronically except those for contiguous undeveloped parcels or condominiums, which must be filed in person or by mail.
To file these petitions, you will need:
- A written determination from the Property Appraiser's Office prior to filing (Form DR-486MU is recommended).
- The appropriate filing fee ($15.00 for the first parcel plus $5.00 for each additional parcel). See FDOR Rule 12D-9.015.
- Mail or personally deliver the petitions and filing fees to:
Value Adjustment Board
111 N.W. 1st Street, Suite #1720
Miami, FL 33128
Checks payable to: Clerk of the VAB
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