Florida property owners who disagree with their property's assessment can appeal to their county's value adjustment board. The time county boards take to complete the process varies, but has increased in recent years due to factors such as growing numbers of petitions, recent changes in state law and administrative rules, and involvement of property tax representatives. In addition, counties reported an increase in board costs. Other participants in the process, including property owners, county property appraisers, and school districts, also incur costs.
The value adjustment board process continues to undergo significant changes due to recent administrative rule changes. The overall effects of these changes, including those related to the length of the process, may not be evident for some time. However, if the Legislature wishes to make additional changes to the value adjustment board process, it could consider options to (1) shorten the process; (2) address costs and other fiscal implications; and (3) increase accountability.

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.