If you have questions regarding lost or denied exemptions/classifications or valuation assessments, contact the Property Appraiser’s Office (PAO) at 850-651-7244. The VAB Clerk can assist you only with questions regarding the process for appealing determinations by the Property Appraiser (denied exemptions/classifications, late filings for exemptions/classifications, and assessments).
Okaloosa County Property Appraiser
1250 Eglin Parkway N., Suite 201
Shalimar, Florida 32579
Phone: 850-651-7244
Website: PAO Webpage
The VAB was created by State law to provide citizens a forum to address complaints regarding the following:
- The Property Appraiser’s assessment of property
- The Property Appraiser’s denial of an exemption or classification
- The Tax Collector’s denial of a tax deferral
- Qualifying improvement or Change of ownership or control
- Refund of taxes for catastrophic event
Pursuant to Section 194.015, Florida Statutes, the VAB is comprised of two members of the Okaloosa County Board of County Commissioners and one Okaloosa County School Board member and two citizen members.
Pursuant to Section 194.035(1), Florida Statutes, State law also enables the VAB to appoint Special Magistrates for the purpose of taking testimony and making recommendations to the VAB, which recommendations the VAB may act upon without further hearing.
Phone: 850-689-5000 ext. 3437
Email: [email protected]
The Okaloosa County BCC holds budget public hearings in September of each year. If you would like to voice your concerns regarding proposed millage rates, this is your opportunity.
Pursuant to Section 194.011(2), Florida Statutes, upon receiving the request, the Property Appraiser, or a staff member, shall confer with the taxpayer regarding the correctness of the assessment. You can schedule a meeting with a representative of the Property Appraiser by contacting the PAO at 850-651-7244.
Whether or not you choose to meet with the Property Appraiser’s staff to discuss the assessed value of your property, you may file a petition to include applicable filing fee(s) with the VAB by mail or in person to:
Okaloosa County Clerk of Court
Attn: VAB Clerk
101 E James Lee Blvd
Crestview, FL 32536
Note: The VAB does not accept petitions received either by email or fax.
Pursuant to Section 194.011(3)(d), Florida Statutes, the filing deadline for petitions appealing an exemption (homestead, wholly exempt, etc.) or agricultural classification denial is 30 days from the date of the denial notice sent by the PAO.
The filing deadline for petitions related to valuation issues is no later than 5:00 p.m. on the 25th day following the mailing of the Truth in Millage (TRIM) Notice.
If you miss the petition filing deadline, you may still file a petition. However, you must show good cause explaining the reasons for the late filing. Submit your petition, as soon as possible, with a letter addressed to the VAB explaining the reason(s) for filing late. Be as detailed as possible in the letter. You must pay the required petition filing fee. The VAB, or designee, will review the reason(s) for missing the petition filing deadline. You will be notified of the outcome.
One petition must be filed for each parcel or tangible personal property (TPP) account number being petitioned unless the properties meet the criteria for a single-joint petition defined as follows:
- An owner of contiguous, undeveloped parcels of land may file a single-joint petition with the VAB if the Property Appraiser determines such parcels are substantially similar in nature.
- Pursuant to Section 194.011(3)(e), Florida Statutes, a condominium association, cooperative association, or any homeowners’ association as defined in Section 723.075, Florida Statutes, with approval of its board of administration or directors, may file with the Value Adjustment Board a single-joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition. The condominium association, cooperative association, or homeowners’ association as defined in Section 723.075, Florida Statutes, shall provide the unit owners with notice of its intent to petition the Value Adjustment Board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition.
For additional filing instructions pertaining to contiguous parcels, please email the VAB Clerk at [email protected].
If an incomplete petition is received, the VAB Clerk will send a notice. You will have ten (10) calendar days from the date the notification is sent to submit a complete petition. Incomplete petitions will not be scheduled for a hearing until all issues have been resolved. Incomplete petitions not resolved within 10 calendar days from the date the notification is sent will not move forward to hearing.
The VAB Clerk will schedule a hearing for each petition timely filed. You will be notified of the date, time, and location of your hearing at least 25 days prior to the scheduled hearing date. The VAB Clerk will provide you with a hearing notice by either email or US Postal Service depending upon which method you selected when filing your petition.
You may withdraw your petition at any time before a final decision has been rendered by completing form DR-485WI/Withdrawal of Petition and submitting it to the VAB Clerk by email at [email protected] or by mail at Okaloosa County Clerk of Court, Attn: VAB Clerk, 101 E James Lee Blvd, Crestview, FL 32536. You may also email the VAB Clerk and reference your petition number in the subject and advise you would like to withdraw your petition. The form can be accessed on the Florida Department of Revenue’s (DOR) website.
Yes, someone may represent you at the hearing; however, the representative must provide a letter of authorization or power of attorney to the VAB Clerk prior to the start of the hearing unless he/she is a licensed representative and completed and signed Part 4 of the petition form. The property owner of record must sign the authorization letter. Without an authorization letter or power of attorney, your failure to appear for the hearing will be considered a “no show.”
Pursuant to Section 194.032(2), Florida Statutes, you are permitted to reschedule your hearing date a single time for good cause by submitting a written request to reschedule to the VAB Clerk. As defined in Section 194.032(2)(a), Florida Statutes, “the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.”
If the VAB Clerk reschedules your hearing, you will be notified of the rescheduled date and time at least 15 calendar days before the hearing date, unless this notice is waived by both parties.
When you do not appear by the commencement of a scheduled hearing before the Special Magistrate and you have not indicated a desire to have your petition heard without your attendance and a good cause request is not pending, the Special Magistrate will not proceed with the hearing and will produce a recommended decision that the petition be denied. The recommendation will contain a finding of fact that you did not appear at the hearing and did not state good cause, and a conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired.
You should arrive at the hearing site at least 15 minutes prior to your scheduled hearing time. The VAB Clerk will attempt to schedule hearings at reasonable intervals; however, unforeseen circumstances occasionally occur, and hearings may last longer than anticipated.
Your hearing will be conducted by a Special Magistrate who will consider the evidence presented, make findings of fact and conclusions of law, and recommend to the VAB that your denial of an exemption, classification, or assessment of your property either be increased, decreased, remain the same, or be remanded to the Property Appraiser for further review. You may request that everyone present be sworn in.
Pursuant to Section 193.011, Florida Statutes and Section 194.301, Florida Statutes, the Property Appraiser is presumed by law to have correctly assessed your property. By petitioning the Property Appraiser’s denial of an exemption, classification, or contesting the assessment of your property, and to be entitled to a revised assessment, you will be required to present evidence that is more convincing than the Property Appraiser’s assessment.
At the close of your hearing, the Special Magistrate will take all evidence and testimony presented under advisement. The VAB Clerk will provide you with a copy of the recommendation by either email or regular mail, depending upon which method you selected when filing your petition.
Special Magistrates are hired by the VAB to take testimony and make recommendations to the VAB only; final decisions are made by the VAB at its final meeting. Written notification of the VAB’s final decision will be mailed or emailed to the petitioner within 20 days of its final meeting.
A petitioner before the VAB who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under Section 197.162, Florida Statutes before the taxes become delinquent.
A petitioner before the VAB who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under Section 197.162, Florida Statutes before the taxes become delinquent.
Pursuant to Section 194.014 2(c), Florida Statutes, if the required partial payment is not made to the Tax Collector’s Office prior to the delinquency date, typically April 1, the Board is required to deny the petition by April 20 even if the Special Magistrate has recommended a reduction.
You are not required to attend the VAB final meeting where the final decisions will be made, however, all meetings are open to the public. The VAB will accept public comment during the meeting, but it is not required of the petitioner. For more information, please contact the VAB Clerk at 850-689-5000 ext.3437.
Pursuant to Chapter 194 Part II, Florida Statutes in the event you disagree with a decision of the VAB, you may file an action in circuit court. Such actions are considered de novo, or original actions, rather than an appeal of the VAB decision. Petitioners should seek legal counsel for more information.