Appealing Property Tax Deferral Denials

In Florida, what does appealing a property tax deferral denial encompass?

In Florida, appealing tax deferral denials involves challenging the rejection of a taxpayer’s request for a deferral of property taxes. Tax deferrals may be sought for various reasons, such as financial hardship, agricultural classification, or homestead exemptions. When a property owner’s application for a tax deferral is denied, they can contest the decision through the Value Adjustment Board (VAB) appeal process, as outlined in Florida Statutes §194.171.

For instance, a homeowner may appeal a tax deferral denial if they believe they meet the eligibility requirements for the homestead exemption but were denied the deferral by the property appraiser. In this case, the homeowner would need to gather evidence supporting their eligibility and present it during the VAB hearing to challenge the denial.

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Which laws and regulations apply to appealing tax deferral denials in Florida?

Florida laws and regulations governing tax deferral denials and their appeals primarily fall under Chapter 194 of the Florida Statutes, specifically, Florida Statutes §194.011 (Taxpayers’ bill of rights), §194.015 (Establishment of value adjustment board), and §194.171 (Appeal of property taxes).

In addition to these statutes, Florida Administrative Code Rule 12D-9 guides the procedures and requirements for VAB appeals. These laws and regulations outline the grounds for appealing tax deferral denials, the process for filing a petition with the VAB, the deadlines for filing, and the specific procedures that must be followed during the appeal process.

What are the strategic benefits of appealing tax deferral denials?

Property owners may benefit from the following:

Potential For Reduced Tax Burden: Successfully appealing a tax deferral denial may result in a reduced property tax liability, providing financial relief for the property owner.
Preservation of Rights: By appealing a tax deferral denial, property owners ensure they exercise their rights under Florida law to challenge unfavorable decisions made by property appraisers.
Encouragement of Accurate Assessments: The appeal process incentivizes property appraisers to carefully review and evaluate tax deferral applications, promoting more accurate assessments.

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What steps should counsel take to facilitate appealing tax deferral denials?

Counsel should consider the following to protect their clients:

Review the Denial: Thoroughly examine the reason for the denial, as provided by the property appraiser, to understand the basis for the decision.
Research Applicable Laws: Assess Florida and federal cases, statutes, codes, regulations, and secondary sources relevant to tax deferral denials in property tax disputes to determine the grounds for appeal.
Gather Supporting Documentation: Compile evidence to support the property owner’s eligibility for a tax deferral, such as financial records, property usage information, or documentation related to the property’s classification.
File a Timely Petition: Submit a petition for appeal to the Value Adjustment Board (VAB) within the required time frame under Florida law to ensure the appeal is considered.
Prepare for the VAB Hearing: Develop a persuasive argument for the appeal, using relevant laws and supporting evidence to present a compelling case for granting the tax deferral.
Consider Alternative Dispute Resolution for Settlement: If appropriate, explore options for negotiating with the property appraiser or taxing authority outside the VAB hearing process to reach a satisfactory resolution.

When a set of facts is appropriate for legal intervention, there are many paths a claimant may take. We are value-based attorneys at Jimerson Birr, which means we look at each action with our clients from the point of view of costs and benefits while reducing liability. Then, based on our client’s objectives, we chart a path to seek appropriate remedies.

To determine whether your unique situation may necessitate litigation or another form of specialized advocacy, please contact our office to set up your initial consultation.

Frequently Asked Questions

What is the deadline for appealing a tax deferral denial in Florida?1.

In Florida, the deadline for filing an appeal against a tax deferral denial is usually within 30 days after the property appraiser mails the denial notice.

Can I appeal a tax deferral denial if I missed the Value Adjustment Board (VAB) filing deadline?

If you miss the VAB deadline, your right to appeal may be forfeited. However, the VAB may accept a late-filed petition if you demonstrate “good cause” for missing the deadline.

What can I expect during a VAB hearing for appealing a tax deferral denial?

At a VAB hearing, both parties present arguments and evidence. The VAB, comprised of local officials and citizens, considers the information and decides. VAB’s decision is typically final and subject to judicial review.

Have more questions about how property tax appeals could positively impact you?

Crucially, this overview of appealing tax deferral denials does not begin to cover all the laws implicated by this issue or the factors that may compel the application of such laws. Every case is unique, and the laws can produce different outcomes depending on the individual circumstances.

Jimerson Birr attorneys guide our clients to help make informed decisions while ensuring their rights are respected and protected. Our lawyers are highly trained and experienced in the nuances of the law, so they can accurately interpret statutes and case law and holistically prepare individuals or companies for their legal endeavors. Through this intense personal investment and advocacy, our lawyers will help resolve the issue’s complicated legal problems efficiently and effectively.

Having a Jimerson Birr attorney on your side means securing a team of seasoned, multi-dimensional, cross-functional legal professionals. Whether it is a transaction, an operational issue, a regulatory challenge, or a contested legal predicament that may require court intervention, we remain tireless advocates at every step. Being a value-added law firm means putting the client at the forefront of everything we do. We use our experience to help our clients navigate even the most complex problems and come out the other side triumphant.

If you want to understand your case, the merits of your claim or defense, potential monetary awards, or the amount of exposure you face, you should speak with a qualified Jimerson Birr lawyer. Our experienced team of attorneys is here to help. Call Jimerson Birr at (904) 389-0050 or use the contact form to schedule a consultation.