APPEALS/VALUE ADJUSTMENT BOARD
In compliance with Florida Statutes, Truth in Millage (TRIM) notices are typically mailed in August of each year. TRIM notices provide the proposed fair market value (or just value), Amendment 10 value (or assessed value) and taxable value of your property. The TRIMs also reflect the proposed millage rates set by the various Taxing Authorities. The meeting dates for the budget hearings for the taxing authorities are also included in the TRIM notice. The Property Appraiser's office has no jurisdiction or control over taxes or millage rates established by the Taxing Authorities.
When you receive your TRIM notice, you should examine all the relevant facts such as market value and your exemption status. If you feel that we have made a mistake, please contact our office immediately as your time to file a petition to the Value Adjustment Board (VAB) is limited by law to 25 days after the mailing of the TRIM notice. The deadline appears on the notice.
If you find information on your TRIM notice that you believe to be incorrect, please follow these steps:
Gather all Pertinent Information
If you filed for homestead or another exemption or agricultural classification and it does not appear on the TRIM, find your receipt. If you feel the MARKET value listed on the TRIM exceeds the price for which you could sell your property (as of January 1 of the current year), assemble sales information of comparable properties, detailed explanations of unusual/excessive repairs necessary or other conditions you deem as worthy of consideration. Sales information is available via the Property Appraiser's website (www.flaglerpa.com) or via direct contact with our office.
Contact the Property Appraiser's Office
Provide all the information you would like considered. This office is committed to fairly and equitably assessing all properties in Flagler County. If a mistake has been made, we will correct it. If, however, after meeting with an appraiser and examining all the relevant data, you still feel that your market value is incorrect or you have an exemption or agricultural classification issue that cannot be resolved, you have the right to file a petition to be heard before the Property Value Adjustment Board.
If you choose to petition the Board you must file your petition with the Clerk of the Court's office on or before the 25th day following the mailing of notice of proposed taxes. You can contact the Clerk's office at 386-313-4400 for fee information and any instructions you may need regarding your petition. You may pick up a petition in the Property Appraiser's office during the appeal period or download one from our website.
Per F.S.194, during the hearing, both you and the Property Appraiser's staff will present relevant evidence to the VAB through a Special Magistrate. Special Magistrates are independent industry professionals employed by the Clerk of Court to hear the compelling evidence from both sides of an appeal and recommend decisions to the VAB.
Based on all evidence presented, the VAB will render a decision on the petition to grant or deny it. If your appeal is granted, no further action is required from you. If your petition is denied, you have the option of accepting the decision or filing a civil law suit in the Circuit Court under the provisions set forth in F.S.194.171. Deadlines for filing suit should be obtained from your attorney or the Clerk's office.
Please remember that the Property Appraiser's office works for the taxpayers of Flagler County. We will do our best to treat everyone fairly based upon the laws of our state. If you have a concern, your first step should be to contact your Property Appraiser's office.
You may find other forms and useful information at the Value Adjustment Board website www.flaglerclerk.com/vab/ which is maintained by the Flagler County Clerk of the Circuit Court.