CLERK OF COURT & COMPTROLLER
HILLSBOROUGH COUNTY, FLORIDA
| File a Petition Online Select to file a petition electronically for the 2024 tax year. Online filing requires a nonrefundable $15 filing fee per property issue. The credit card processor (myfloridacounty.com) will charge a 3.5 percent convenience fee per transaction (multiple petitions can be filed in one transaction). Contiguous parcels approved by the Property Appraiser cannot be filed online. If you prefer filing by mail, links to all applicable VAB forms and instruction are below. |
| VAB Meeting Dates Link to VAB home page for future Board meetings in which Magistrate recommendations could be finalized. |
| Evidence Department of Revenue Rule 12D-9.020 regarding evidence procedures as they pertain to VAB hearings and the exchange of evidence with the Property Appraiser's Office. |
| DR-486 Petition Form Petition to Value Adjustment Board, Request for a Hearing: Petition for both real and tangible property issues, such as value, exemptions, greenbelt, et cetera. Each issue/reason in Part 2 of the form requires a separate petition. A single nonrefundable $15 filing fee is required for every petition, with the exception of Box 6-Denial of Exemption for a timely filed application for Homestead Exemption. Filing fees must be paid at the time of filing by check or cash. Please make checks payable to Board of County Commissioners or BOCC. Deliver or mail to VAB, 601 East Kennedy Blvd, Floor 12, Tampa FL 33602. Form not accepted by fax or e-mail. |
| DR-486PORT Petition Form Transfer of Homestead Assessment Difference, Request for a Hearing: Petition form used when seeking to transfer your homestead cap to another property. A single nonrefundable $15 filing fee is required for each folio/parcel number despite the existence of multiple issues and hearings pertaining to the parcel. Filing fees must be paid at the time of filing by check or cash. Please make checks payable to Board of County Commissioners or BOCC. Deliver to mail to VAB, 601 East Kennedy Blvd, Floor 12, Tampa FL 33602. Form not accepted by fax or e-mail. |
| DR-486DP Petition Form Tax Deferral or Penalties, Request for Hearing: A single nonrefundable $15 filing fee is required for every petition, with exception to Part 2, Box 1-Disappoval of homestead tax deferral for a timely filed application for Tax Deferral. Filing fees must be paid at the time of filing by check or cash. Please make checks payable to Board of County Commissioners or BOCC. Deliver or mail to VAB, 601 East Kennedy Blvd, Floor 12, Tampa FL 33602. Form not accepted by fax or e-mail. |
| Form DR-486A Written Authorization for Representation Before the Value Adjustment Board Use this form to authorize an uncompensated representative to represent you in value adjustment board proceedings. E-mail to vab@hillsclerk.com or fax to 813.272.5044. |
| Form DR-486 POA Power of Attorney for Representation Before the Value Adjustment Board Use this form to grant power of attorney for representation in value adjustment board proceedings. E-mail to vab@hillsclerk.com or fax to (813) 272-5044. |
| Form DR 485WI Withdrawal Form Withdrawal of Petition: E-mail the form to vab@hillsclerk.com or mail to VAB, 601 East Kennedy Blvd, Floor 12, Tampa FL 33602. |
| DR Form List [external 3rd party website] Complete listing of Department of Revenue forms for the Value Adjustment Board process. |
| Request to File with VAB after the Statutory Deadlines Form and Instructions When Filing After a Deadline: An explanation of the circumstances that caused you to miss the filing deadline must be submitted along with the petition. The circumstances will be reviewed by an Attorney, who will determine if there is "good cause" to allow the petition to be considered. E-mail to vab@hillsclerk.com or fax to (813) 272-5044. There is currently a $15.00 filing fee. |
| Reschedule a Hearing Optional form that may be used to request a reschedule of a VAB hearing. E-mail to vab@hillsclerk.com or fax to (813) 272-5044. |
| Local VAB Procedures Information and local procedures. A revised document will be posted by August of each tax year. Department of Revenue rules shall supersede to the extent of any conflict. |
| Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials [external 3rd party website] Prepared by the Department of Revenue. Includes Rule 12D-9: Uniform Rules of Procedure for Hearings Before Value Adjustment Boards |
| Florida Government-In-The-Sunshine Manual [external 3rd party website] Prepared by the Office of the Attorney General, Tallahassee, FL, (850) 245-0140. The publisher is First Amendment Foundation, 336 E. College Ave., #101, Tallahassee, FL, 32301, 800.337.2518. |
| Contacts and Resources Listing of Value Adjustment Board Members, VAB Clerk Designee, and various VAB resources. |
| Special Magistrates Special Magistrates List |
| Evidence Department of Revenue Rule 12D-9.020 regarding evidence procedures as they pertain to VAB hearings and the exchange of evidence with the Property Appraiser's Office. |