Brandon J. Patty
St. Johns County Clerk of the Circuit Court and County Comptroller
4010 Lewis Speedway
St. Augustine, FL 32084
Tel: (904) 819-3600
ST. AUGUSTINE, Fla., Aug. 25, 2022 — The annual St. Johns County Value Adjustment Board (VAB) petition filing period began on Aug. 19 and continues through Sept. 13.
The VAB is an independent forum for property owners to appeal their property value or a denial of an exemption, classification or tax deferral.
The process starts with the St. Johns County Property Appraiser notifying taxpayers in late summer of their property’s assessed and market values in a Truth in Millage (TRIM) notice. The TRIM notice provides property owners with proposed property taxes and assessments, including any exemptions, for their property.
If a taxpayer feels the Property Appraiser’s assessment, classification or exemption status for their property is inaccurate, they may contact the Property Appraiser’s Office at 904-827-5500 or visit www.sjcpa.us for an informal conference. However, if a taxpayer is unsatisfied with the outcome, they may file a petition to appeal the assessment with the county’s VAB through the St. Johns County Clerk of Court and Comptroller Brandon J. Patty’s office, which is independent of the Property Appraiser’s office.
Petitions can be filed online at stjohnsclerk.com/vab or in-person or by mail at the Minutes and Records Department, located in the St. Johns County Administration Building, 500 San Sebastian View, St. Augustine. In-person petitions are due by 5 p.m. on Sept. 13; however, petitions may be filed online until 11:59 p.m.
The VAB is made up of five individuals — two from the St. Johns County Board of County Commissioners, one from the county’s school board and two citizen members. The board’s purpose is to hear appeals regarding denied exemptions, petitions relating to assessments and appeals concerning ad valorem tax deferrals.
Special magistrates experienced in property appraisal techniques or legal matters conduct hearings and make recommendations to the VAB for final approval. Special magistrates review property valuation, denials of portability, tax deferrals, and change of ownership or control determinations.
Property owners will receive written notification of the VAB’s decision for upholding or overturning the property appraiser’s findings.
A property owner may also go to circuit court to review a tax assessment or appeal a decision to deny tax deferral or exemptions.
For details about petitioning the VAB, visit the Florida Department of Revenue’s fact sheet at floridarevenue.com/property/Documents/pt101.pdf