This website does not allow petitions to be filed beyond the statutory deadline of September 17, 2024. If you received an amended TRIM notice that extends your deadline, please contact the VAB clerk for additional guidance.

Petition Filing Fees

Multiple or contiguous parcel filings offer a discounted rate of $15.00 for first parcel, plus $5.00 each additional parcel. Please Note: this type of filing requires additional action on your part. As a result, the online filing feature does not allow the discounted filing rate due to additional verification requirements. Form DR-486MU is required in addition to the petition form, and requires the property appraiser’s signature to determine if the parcel/accounts are substantially similar as required by Florida Statute 194.011(3). When applicable, contact the VAB clerk for additional guidance, in order to obtain the discounted rate.

The filing fee will be waived, with respect to a petition filed by a taxpayer who demonstrates at the time of filing, provided they are an eligible recipient of temporary assistance under chapter 414. When applicable, contact the VAB clerk for filing a petition under this section.

Important Dates and Deadlines

Assessment Appeals: 25 days following the Notice of Proposed Property Tax (aka TRIM).
Mailed: August 23, 2024. The statutory deadline is September 17, 2024. 

Exemption Denials: 30 days following the Denial Notice mailing.
Mailed: July 1, 2024. The statutory deadline is July 31, 2024.

Ag Classification Denials: 30 days following the Denial Notice mailing.
Mailed: July 1, 2024. The statutory deadline is July 31, 2024. 

A copy of the Denial Notice must be included with the petition filing. If you received a Denial Notice from the Clay County Property Appraiser, contact the clerk to file this type of petition, as there is not an option to waive the fee when the petition is filed online.

Filing a Petition After the Deadline

Late-filed petitions are subject to filing fees. The board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the designee determines a petitioner demonstrated good cause justifying consideration and the delay will not be harmful to performance of board function in the normal taxing process.

A petition filed beyond the deadline must include written explanation for the delay in filing. Late-filed petitions require review and approval by the appointed designee. This review will determine if the petitioner demonstrated, in writing, good cause justifying consideration of the petition. Following the review process, the petition will either be granted or denied a hearing. "Good Cause" means verifiable showing of extraordinary circumstances, as follows:

1.  Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.

2.  Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.

3.  Miscommunication with, misinformation from the VAB clerk or Property Appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.

4.  Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.

Statutory Requirement for Payment of Taxes

Value Appeals:

For petitions related to value and portability, the payment before the delinquency date must include:

· All of the non-ad valorem assessments, and

· A partial payment of at least 75 percent of the ad valorem taxes,

· Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

· All of the non-ad valorem assessments, and

· The amount of ad valorem taxes the taxpayer admits in good faith to owe

· Less applicable discounts under s. 197.162, F.S.

Petition Hearing Location

Petition hearings are held at the BCC Meeting Room - Admin Building: 477 Houston Street, Green Cove Springs, Florida 32043.

There is a public parking lot available that offers no cost parking.

Petition hearings are open to the public. If you would like to observe a hearing, contact the VAB clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.

Reschedule Rule

The petition hearing may be rescheduled  one time for good cause (s. 194.032 F.S. and F.A.C. 12D-9.019) To begin the reschedule review process, submit a written request to the VAB clerk at least five calendar days before the hearing date. Provide supporting documentation with the request, as these types of requests are subject to review and approval by the appointed designee. If approved, a new hearing notice will be provided at least fifteen (15) days in advance. To calculate the five (5) days, the party shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday. If denied, the original hearing notice takes priority.

Withdrawal of a Petition

VAB petitions may be withdrawn prior to the hearing by contacting the Clay County Property Appraiser's Office. Once the withdrawn request is processed, that same VAB petition cannot be reinstated.